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Ikhsan Ikhsan
Universitas Teuku Umar
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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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
Pengendalian RKPG dan Pendampingan Pemerintah Gampong Melalui Kemitraan BAPPEDA di Kecamatan Meurebo, Aceh Barat Nellis Mardhiah; Ikhsan Ikhsan; Said Achmad Kabiru Rafiie
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 1, No 1 (2019): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.672 KB) | DOI: 10.35308/baktiku.v1i1.1243

Abstract

The term Gampong means village which is a division of administrative territory in the province of Aceh, Indonesia. Thus, the Village Development Work Plan (RKPG) which is an obligation in the governance of the development of the Village of Gunong Kleng for the sake of community life. This RKPG becomes the obligation of the regional government in guiding the Gampong government apparatus in development management in accordance with applicable regulations. The general objective of this service is to build a good partnership between BAPPEDA and the Gampong government in realizing the regional development strategic plan through a bottom-up approach in sustainable development plans. Specific objectives in this service activity consist of, First; to enhance BAPPEDA and Gampong Government partnerships in Development planning; Secondly, it can realize the village development plan in accordance with the results of the musrenbang; Third, the implementation of development can be controlled through the document form RKPG provisions that have been determined in accordance with applicable regulations. The assistance model in the community service activities for the Gampong community to be able to fulfill the program of this activity can be carried out through 4 (four) stages, namely the FGD on the RKPG and RPJMG provisions, the Socialization of the MURENBANGDES Implementation Mechanism, the implementation of a social control mechanism that is directly imposed by the community in accordance with the RKPG provisions. The results of community service assistance are carried out through a bottom-up development model approach in the RKPG in the village of Gunong Kleng to plan the development of the Gampong in accordance with the Gampong RPJMG that has been set. Implementation of the development can increase community participation, and can increase the value of community trust in the Gampong government in governance. development in a transparent, accountable and sustainable development in Gampong Gunong Kleng, West Aceh.
Branding Desa Mandiri Sampah: Wujudkan Tata Kelola Sampah yang Berkelanjutan di Gampong Drien Rampak, Johan Pahlawan Kabupaten Aceh Barat Ikhsan Ikhsan; Akmal Saputra; Vellayati Hajad; Ikhwan Rahmatika Latif; Fadli Afriandi; Yeni Sri Lestari
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 6, No 2 (2024): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v6i2.10561

Abstract

This community service program in Drien Rampak Village, Johan Pahlawan Aceh Barat, aimed to establish a sustainable waste management system through the "Branding Desa Mandiri Sampah" approach. Initial assessments revealed low community awareness and participation in waste management, with only 40% of households aware of its importance and 30% practicing waste separation. Through a series of educational outreach and training sessions on waste separation and composting techniques, the program significantly improved these figures. Post-program evaluations showed a remarkable increase in awareness to 85% and household participation in waste separation rose to 70%. Additionally, 50% of households adopted composting practices, with 40% successfully producing stable compost for domestic use. Despite these achievements, challenges such as technical difficulties in composting remain, highlighting the need for ongoing support and education. This initiative demonstrated that community-based approaches can foster substantial behavioral changes, making Drien Rampak Village a model for sustainable waste management that can be replicated in other rural areas.
Pelatihan Wawasan Politik Islam Pada Siswa MAS Darul Hikmah Meureubo Kabupaten Aceh Barat Vellayati Hajad; Ikhsan Ikhsan; Akmal Saputra; Nellis Mardhiah; Nodi Marefanda; Cut Irna Liyana
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 2, No 1 (2020): Januari-Juni
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v2i1.1906

Abstract

The younger generation is an important pillar of the state. At the same time, they hold ideology and action. On the basis of a historical approach, Muslim youth contributed significantly to the establishment of Indonesia during the period of independence until the 1998 reform period. However, there is currently a decline in the participation of Muslim youth in politics. There are many reasons, including passive attitudes towards national political problems and the still low level of literacy of Islamic politics among young people. It is therefore important to do this dedication, which aims to increase the political understanding of Islam among the young generation of Islam. The method used is the format of lectures, discussions and question and answer sessions. Before and after the test, it was shown that there was an increase in Islamic political insight among students compared to before the activity was carried out.
Penguatan Kapasitas Kelompok Sadar Wisata (Pokdarwis) Tentang Tourism Branding di Desa Baro Kecamatan Setia Bakti Kabupaten Aceh Jaya Ilham Mirza Saputra; Vellayati Hajad; Ikhwan Rahmatika Latif; Ikhsan Ikhsan; Deni Setiawan
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 5, No 2 (2023): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v5i2.8290

Abstract

Baro Village, Setia Bakti District, Aceh Jaya Regency has eco-tourism potential for mangrove forests, which actually play a role in reducing unemployment and poverty and aiming to be environmentally friendly. However, a fundamental problem in almost all nature-based tourism in the region is related to the absence of a brand destination. As a result, tourist destinations are empty of visitors, which ultimately affects Pokdarwis' income as a manager of mangrove tourism. The method of implementing community service is through Participatory Action Research (PAR), which is participatory-based and emphasizes the process of sharing and learning together so that it can help Dikti personnel understand the conditions and problems of partners, namely Baro Village, Setia Bakti District, Aceh Jaya Regency in the use of media. This service was ultimately able to encourage the use of social media for the Baro Village Pokdarwis through increasing the Pokdarwis' ability to create digital content in the form of websites, videos, and posters of digital tourism products; the formation of SOPs for branding mangrove forest tourism destinations; preparing a schedule for digital mangrove forest competitions and festivals, and establishing networking and collaboration with the government, private sector, and digital media actors.
Transformasi BUMG Maju Jaya Berbasis Modal Sosial, Gampong Peunaga Pasi, Aceh Barat Titis Rahayu Trisnawati; Afrizal Tjoetra; Arfriani Maifizar; Ikhsan Ikhsan
Jurnal Community Vol 11, No 2 (2025)
Publisher : Prodi Sosiologi FISIP Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jcpds.v11i2.13720

Abstract

Gampong-Owned Enterprises (BUMG) are expected to become economic institutions that lead to gampong independence through community empowerment. However, the condition of the development of BUMG is far from the government's expectations. This study aims to analyze the role of social capital in the management of BUMG Maju Jaya. This study uses a qualitative method with a case study approach. The results of this study illustrate that the success of BUMG Maju Jaya is not only determined by financial capital, but also by the strength of social capital that is integrated in three main dimensions, namely bonding social capital (internal solidarity), bridging social capital (networks between groups), and linking social capital (access to external resources). Social capital plays a key catalyst that drives active community participation, builds trust in BUMG managers, and strengthens internal and external social networks. Social capital has transformed BUMG from a mere business entity to a social-based economic institution that empowers the community. The results of this research are expected to be a reference for other BUMG managers in reviving gampong economic institutions.
Co-Authors Afrizal Tjoetra Akmal Saputra Arfriani Maifizar Aulia Putri Rezky Cici Darmayanti Cut Irna Liyana Cut Sri Firman Hastuti Deni Setiawan Deni Setiawan Fadli Afriandi FAISAL Herizal Herizal Ika Rahmadani Ikhwan Rahmatika Latif Ilham Mirza Saputra Lestari, Yeni Sri Maulidasari, Cut Devi Nellis Mardhiah Nodi Marefanda Nurma Gupita Dewi Ridhasyah, Rizki Risnafitri, Hafizhah Safril Yanda Said Achmad Kabiru Rafiie Said Mahdani Sara Yulis Sri Wahyu Handayani Tamitha Intassar Husen Titis Rahayu Trisnawati Vellayati Hajad Zhafira, Nabila Hilmy Zuhrizal Fadhly