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All Journal Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Journal of Governance and Social Policy
Ikhsan Ikhsan
Universitas Teuku Umar
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering 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
Jaring Pengaman Sosial: Analisis Anggaran Penanganan COVID-19 di Aceh Vellayati Hajad; Ikhsan Ikhsan; Nodi Marefanda
Journal of Governance and Social Policy Vol 2, No 2 (2021): DECEMBER 2021
Publisher : Department of Government Studies, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/gaspol.v2i2.23688

Abstract

This study discusses the budget for handlingCOVID-19 in Aceh Province with a Social Safety Net approach. Through this Social Safety Network approach, the Aceh Government has allocated a budget for handlingCOVID-19 is intended to be given to acehnese people who are directly affected from COVID-19. While the purpose of this study is to find out the extent of the success of the budget for handlingCOVID-19 is realized to the public to rise from the crisis during theCOVID-19 pandemic. This research is an exploratory descriptive qualitative method research to explain and dig up information about the budget for handlingCOVID-19 by answering various types of questions and problems that occur and are identified and analyzed based on the results of readings and interpretation data related to the research theme. The results showed that the budget for handlingCOVID-19 in Aceh Province in the Social Safety Net sector was already running and the affected Acehnese people had received social assistance provided by the Aceh Government. However, there needs to be supervision from the people of Aceh in order for transparency in the management of theCOVID-19 budget. In addition, in anticipation that the practice of corruption in handling theCOVID-19 budget in the Aceh Government environment can be prevented.
Co-Authors Cici Darmayanti Cut Sri Firman Hastuti FAISAL Ika Rahmadani Maulidasari, Cut Devi Nodi Marefanda Nurma Gupita Dewi Ridhasyah, Rizki Risnafitri, Hafizhah Said Mahdani Sara Yulis Tamitha Intassar Husen Vellayati Hajad Zhafira, Nabila Hilmy