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All Journal Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Journal of Government and Civil Society Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Mamangan Social Science Journal
Ikhsan Ikhsan
Universitas Teuku Umar
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pergantian Manajemen, Financial Distress, dan Opini Audit Terhadap Auditor Switching (Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2019) Rizki Ridhasyah; Ikhsan Ikhsan; Nurma Gupita Dewi
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 6, No 1 (2022): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMENE
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v6i1.5435

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pergantian manajemen, financial distress, dan opini audit terhadap auditor switching. Variabel dependen dalam penelitian ini adalah auditor switching, sedangkan variabel independen yang diukur dalam riset ini adalah Pergantian manajemen, financial distress, dan opini audit. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Penelitian ini memiliki 24 sampel perusahaan untuk 3 tahun observasi. Jenis data yang digunakan adalah sekunder yang diambil dari laporan keuangan perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil analisis dalam penelitian ini menunjukkan bahwa variabel opini audit berpengaruh negatif terhadap auditor switching. Sedangkan pergantian manajemen, dan financial distress, tidak berpengaruh terhadap auditor switching. Koefisien Determinasi (R2) dalam penelitian ini adalah sebesar 23% sedangkan sisanya dijelaskan oleh variabel lain diluar penelitian ini. Keywords: Pergantian Manajemen, Financial Distress, Opini Audit, Auditor Switching
PENGARUH KEPEMILIKAN KAS TERHADAP MANAJEMEN LABA RIIL DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI Ikhsan Ikhsan; Faisal Faisal; Cut Sri Firman Hastuti
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 1 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i1.3652

Abstract

This study aims to provide evidence of the extent of cash holding ability in influencing real earnings management while also calculate the role of political connections as a moderating variable in companies listed on the Indonesia Stock Exchange in 2017 and 2018. This analysis is also supported by several control variables including profitability, company size, sales growth, and leverage. The sample selection method used in this study is purposive sampling in order to get a sample of 710 companies on the Indonesia Stock Exchange in 2017 and 2018. The analysis technique used is a technical analysis with a moderating regression analysis. Cash ownership is measured using the logarithm of the proportion of cash and cash equivalents with net assets, while net assets are measured by total assets minus cash and cash equivalents. Real earnings management (REM) is measured by calculating the number of Abnormal Cash Flow from Operations (Ab_CFO) plus Abnormal Discretionary Expenses (Ab_DEXP) and Abnormal Production Cost (Ab_PROD). While the disclosure of political connections is measured using a categorical scale (dummy). Based on the results of the regression test that has been done, cash holding has a positive and significant effect on real earnings management. Meanwhile, political connections do not affect real earnings management and political connections moderate the effect of cash holding on real earnings management. This study also provides information that disclosure of political connections can moderate the effect of cash holding on real earnings management appropriately in the entire sample studied. Keywords : Cash Holding, Real Profit Management, Political Connections, Profitability, Company Size, Sales Growth, and Leverage. 
OPTIMALISASI PEMANFAATAN DANA DESA UNTUK USAHA TANI DALAM MEWUJUDKAN DESA MANDIRI DI DESA LUENG BARO KECAMATAN SUNGAI MAS KABUPATEN ACEH BARAT Sara Yulis; Cici Darmayanti; Ikhsan Ikhsan; Cut Sri Firman Hastuti
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 6, No 2 (2022): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v6i2.6206

Abstract

The highest amount of village funds in Lueng Baro Village is in 2021 at Rp. 1,006,174,231,- where the funds are used for other fields such as the village government of Rp. 424,174,226, - the area of gampong development is Rp. 443,220,000, - in the field of community development, amounting to Rp. 39,550,000, - in the field of community empowerment of Rp. 111.900.000,- and the field of disaster management is Rp. 47.330.000,-. The purpose of this study was to determine the efforts made by the local government to optimize village funds in the agricultural sector. This type of research is qualitative using interview guidelines. The number of samples or informants in this study were 8 people. Based on the results of the research that has been carried out, it is obtained that the Efforts made by the Regional Government for Optimizing Village Funds in the Agriculture Sector to realize an independent village is that the village government supports it is to help make proposals for farmer groups and letters needed by farmers to get assistance from other parties such as the local government agency. agriculture for agricultural assistance. Provide village fund assistance for agriculture. Furthermore, the village independence of the farming community is good, although it is not fully independent. However, they no longer depend entirely on government assistance to run their agriculture, they work on their own to meet their agricultural needs and work together to build agricultural roads.
STRATEGI PEMASARAN (4P) UMKM DALAM SITUASI PANDEMIC COVID-19 DI JURONG TENGKU FAKINAH GAMPONG PEUNITI KOTA BANDA ACEH Tamitha Intassar Husen; Nabila Hilmy Zhafira; Ikhsan Ikhsan; Cut Devi Maulidasari; Ika Rahmadani
Jurnal Pengabdian Agro and Marine Industry Vol 2, No 1 (2022): Jurnal Pengabdian Agro And Marine Industry
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (956.044 KB)

Abstract

Indonesia was attacked by a pandemic known as Coronavirus Disease 2019 (Covid-19) in early 2020.The number of cases and those who died was so fast that the government's step was to impose LargeScale Social Restrictions (PSBB). The policy taken by the government has made various sectors of lifeshaky because people have to stay at home, study at home, make transactions at home, and evenworship at home. This has an impact on business actors, especially Micro, Small and Medium Enterprises(MSMEs). Most of the people in Jurong Teungku Fakinah Gampong Peuniti Banda Aceh City actuallyalready know that they are still implementing health and marketing protocols. However, the marketingstrategy is the main obstacle to doing marketing. To control this problem, the servant took the initiative toprovide input, advice and training materials to the community regarding the marketing strategy (4P) ofMSMEs in this Covid-19 pandemic. The method of implementing this activity is in the form of materialpresentation, video presentation, and interactive discussion. The results of this activity are expected tofoster optimism in MSME actors in managing their business in the midst of a pandemic.Keywords: Covid-19, Micro, Small and Medium Enterprises (MSMEs), Marketing Strategy (4P)
Implementasi Kebijakan Etika ASN di Universitas Teuku Umar Meulaboh Cici Darmayanti; Said Mahdani; Ikhsan Ikhsan; Hafizhah Risnafitri
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 7, No 1 (2023): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v7i1.7266

Abstract

Etika kebijakan kepegawaian sebagaimana diatur dalam Peraturan Pemerintah Nomor 42 Tahun 2004 tentang Pembinaan Jiwa Korps dan Kode Etik ASN, menetapkan kewajiban etis yang harus dilaksanakan oleh ASN dalam menjalankan tugas kedinasan dan pergaulan hidup sehari-hari. Namun kenyataannya masih banyak sikap dan perilaku PNS yang tidak sesuai dengan nilai-nilai etika ASN. Berawal dari kedua kajian tersebut dalam hal ini dimaksudkan untuk mengetahui bagaimana implementasi kebijakan di Universitas Teuku Umar. Metode yang digunakan adalah metode deskriptif-kualitatif. Sumber  data (informan) dalam penelitian ini adalah ASN di lingkungan Universitas Teuku Umar. Informan diambil dari unsur pimpinan/pejabat struktural sebanyak 5 orang dan dari unsur pegawai staf/pelaksana sebanyak 10 orang, sehingga jumlah seluruh informan dalam penelitian ini sebanyak 15 orang. Instrumen dalam penelitian ini adalah peneliti sendiri, sedangkan pengumpulan data menggunakan teknik wawancara. Hasil berdasarkan penelitian menyimpulkan: 1). Tindakan yang dilakukan pimpinan sehubungan dengan implementasi kebijakan seperti UU dan Perda (PP.42 Tahun 2004), pembinaan kesadaran pegawai, dan penegakan aturan etika sudah cukup efektif. 2) Pemahaman tentang etika PNS yang diatur dalam PP.42 Tahun 2004 (etika bernegara, etika berorganisasi, etika bermasyarakat, etika dalam diri sendiri, dan etika PNS lainnya) sudah cukup baik. 3). Penerapan etika atau praktik kepegawaian oleh pegawai dalam pelaksanaan tugas kedinasan secara umum sudah cukup baik, namun belum maksimal. Artinya, sikap dan perilaku PNS dalam menjalankan tugas kedinasan secara umum sudah sesuai dengan etika PNS yang ditentukan dalam PP.42 Tahun 2004. Kata kunci: implementasi kebijakan, etika PNS
When the State Remains Silent: Media Framing and the Politics of Femicide in Indonesia Vellayati Hajad; Ikhsan Ikhsan; Herizal Herizal
Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Vol 15, No 1 (2026): April
Publisher : Universitas Tribhuwana Tungga Dewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jisip.v15i1.3612

Abstract

This study explores the intersection between media discourse and policy inaction concerning femicide in Indonesia. Despite increasing cases of lethal violence against women, the term "femicide" remains absent mainly in state narratives and legal frameworks. The objective of this research is to examine how Indonesian online news media frame femicide cases and to analyze why these narratives fail to influence policy responses. Methodologically, the study employs a qualitative approach using Critical Discourse Analysis (CDA) and Multiple Streams Framework (MSF). A purposive sample of 20 news articles from major Indonesian news outlets  and reports from women's rights organization was analyzed. CDA was used to identify dominant discursive patterns, actor representation, and silencing strategies, while MSF was applied to understand why femicide has not been translated into public policy. The findings reveal that media coverage tends to individualize cases, focusing on sensational elements and moral panic rather than systemic gender-based violence. Government officials are rarely cited, and policy solutions are virtually absent from the discourse. The analysis also shows that although the problem stream (public awareness) is present, the policy stream (available solutions) and political stream (elite will) remain disconnected, hindering agenda-setting. The study concludes that a formal policy response does not reflect institutional inertia and a more profound gendered political silence. It recommends integrating gender-sensitive terminology in official discourse, enhancing collaboration with civil society, and institutionalizing femicide as a category in national crime data and law.
Bridging the Policy and Implementation Gap: Regional Bureaucracy and the Governance of Smallholder Oil Palm Plantations Ikhsan Ikhsan; Vellayati Hajad; Ahmad Harakan; Deni Setiawan; Safril Yanda
Jurnal Mamangan Vol 15, No 1 (2026): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v15i1.11050

Abstract

This study examines the persistent gap between centrally mandated sustainability policies and their implementation in smallholder oil palm plantations in Indonesia, with a focus on the role of regional bureaucracies. It aims to analyze how local bureaucratic actors bridge the disconnect between policy design and on-the-ground realities, particularly in the context of Indonesian Sustainable Palm Oil (ISPO) standards and related programs. Grounded in the Street-Level Bureaucracy framework, this research adopts a qualitative case study approach in West Aceh Regency. Data were collected through in-depth interviews with smallholder farmers, field officers, and government officials, supported by participant observation and document analysis, and analyzed using thematic analysis. The findings reveal that field-level bureaucrats function as active policy actors who interpret, adapt, and operationalize central regulations through discretionary practices, improvisation, and context-sensitive strategies. These adaptive mechanisms—such as simplifying procedures, prioritizing services, and engaging in social negotiation—are crucial in aligning formal policy requirements with local socio-economic conditions. However, implementation is significantly constrained by structural limitations, including inadequate human resources, limited infrastructure, insufficient funding, and socio-political pressures such as elite intervention and high central performance targets. The study concludes that the effectiveness of smallholder oil palm governance is highly dependent on the adaptive capacity of regional bureaucracies. Strengthening institutional flexibility, bureaucratic capacity, and multi-level coordination is essential to enhance policy outcomes. This research contributes to the literature by demonstrating how bureaucratic discretion, structural constraints, and local political dynamics interact in shaping policy implementation, offering both theoretical and practical insights for more inclusive and sustainable agricultural governance.
The Abundance of Special Autonomy Funds: An Ironic Portrait of Aceh's Poverty Alleviation Ikhsan Ikhsan; Ikhwan Rahmatika Latif; Vellayati Hajad; Effendi Hasan; Muntaha Mardhatillah; Herizal Herizal
Journal of Government and Civil Society Vol 7 No 1 (2023): Journal of Government and Civil Society (April)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jgcs.v7i1.6441

Abstract

This article examines the financial management of the government of Aceh, which is supported by special autonomy funds. It is a war compensation and recovery from the tsunami disaster following the signing of a peace accord between the Free Aceh Movement (GAM) and the Government of Indonesia for development to increase the Acehnese people's well-being, disbursed by the central government. But the governance of the special autonomy fund it runs has not been able to help Aceh get out of poverty according to national standards. The article employed a descriptive qualitative approach, then purposive sampling used by the authors as the technique to identify people to interview about Aceh's poverty and special autonomy fund issues. Open publications, whether they be official government documents such as rules or decisions, newspapers or magazines, or scientific references such as books or journals were secondary data used by authors. The findings revealed that the management of the special autonomy fund lacks a mature grand design, such that the management rules change annually and are also influenced by the tug-of-war between the Aceh government and the region/city governments. Then, the principle of accountability was not properly implemented, so these two findings were unable to affect the substance of the poverty sector in Aceh, causing Aceh's poverty to consistently fall below the national average.Artikel ini mengkaji masalah pengelolaan keuangan pemerintah Aceh yang ditopang oleh dana otonomi khusus. Dana Otonomi Khusus ini merupakan untuk pemulihan dari bencana tsunami dan kompensasi perang setelah penandatanganan kesepakatan damai antara Gerakan Aceh Merdeka (GAM) dan Pemerintah Indonesia yang bertujuan untuk pembangunan peningkatan kesejahteraan rakyat Aceh, yang dikucurkan oleh pemerintah pusat. Namun tata kelola dana otsus yang dijalankannya belum mampu membantu Aceh keluar dari zona kemiskinan sesuai standar nasional. Artikel ini menggunakan pendekatan kualitatif deskriptif, kemudian purposive sampling digunakan oleh penulis sebagai teknik untuk mengidentifikasi orang-orang yang akan diwawancarai tentang masalah kemiskinan dan dana otonomi khusus Aceh. Publikasi terbuka, baik berupa dokumen resmi pemerintah seperti peraturan atau keputusan, surat kabar atau majalah, atau referensi ilmiah seperti buku atau jurnal merupakan data sekunder yang digunakan oleh penulis. Temuan menunjukkan bahwa pengelolaan dana otsus tidak memiliki grand design yang matang, sehingga aturan pengelolaannya berubah setiap tahun dan juga dipengaruhi oleh tarik ulur antara pemerintah Aceh dengan pemerintah daerah/kota. Kemudian, prinsip akuntabilitas tidak diterapkan dengan baik, sehingga tidak mampu mempengaruhi permasalahan  substantif sektor kemiskinan di Aceh dan menyebabkan kemiskinan Aceh secara konsisten berada di bawah rata-rata nasional.
Co-Authors Ahmad Harakan Cici Darmayanti Cut Sri Firman Hastuti Deni Setiawan Effendi Hasan FAISAL Herizal Herizal Herizal Herizal Ika Rahmadani Ikhwan Rahmatika Latif Mardhatillah, Muntaha Maulidasari, Cut Devi Nurma Gupita Dewi Ridhasyah, Rizki Risnafitri, Hafizhah Safril Yanda Said Mahdani Sara Yulis Tamitha Intassar Husen Vellayati Hajad Vellayati Hajad Zhafira, Nabila Hilmy