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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Pendidikan dan Konseling Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Terpadu Jejak digital: Jurnal Ilmiah Multidisiplin Aksi Kita: Jurnal Pengabdian Kepada Masyarakat JAMARI : Jurnal Pengabdian Masyarakat Mandiri JAMARI : Jurnal Pengabdian Masyarakat Mandiri
Dewi Sartika
Universitas Teuku Umar
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGGUNAAN INFORMASI KINERJA STRATEJIK DALAM PENGAMBILAN KEPUTUSAN IMPLEMENTASI DAN PENILAIAN STRATEGI PADA ORGANISASI SEKTOR PUBLIK Dewi Sartika
Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akbis Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i1.1428

Abstract

This study investigates the role of strategic performance measures (SPM) and information system (IS) limitations in strategic decision-making and their impact on public organizational performance. Based on 180 survey responses from senior official across Yogyakarta public organizations, the study found some evidences. First, SPM of efficiency and effectiveness are positively associated with organizational performance, whereas IS limitations did not. Second, SPM of efficiency is positively associated with both strategy implementation and strategy assessment decisions, but effectiveness is only significant with strategy implementation not for strategy assessment decisions. Third, data limitations are not significantly associated with either strategy implementation or strategy assessment decisions. Finally, SPM information use for strategy implementation and strategy assessment decisions have no significant with organizational performance. Keyword: Organizational performance, Strategic Performance Measurement (SPM), Information system/data limitations, Strategic implementation decision-making, Strategic assessment decision-making, local government.
PENGARUH SISTEM PEMBERIAN KREDIT TERHADAP TINGKAT NON PERFORMING FINANCING (NPF) STUDI KASUS PADA BSI KCP MANGGENG Dini Febriani; Dewi Sartika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22652

Abstract

This study aims to examine the effect of the credit system on the level of Non-Performing Financing (NPF) at BSI KCP Manggeng. This associative study uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and coefficient of determination test as data analysis techniques. This study included 634 customers of BSI KCP Manggeng in 2020-2021 who utilized the credit system. The sampling method used was purposive sampling with a total of 72 respondents. Primary and secondary data were collected from the entity's financial statements and questionnaire distribution. The data analyzed with the help of SPSS Statistics 20 Software. The results of this study indicated that the credit system has a positive and significant effect on the level of non-performing financing (NPF) at BSI KCP Manggeng. Therefore, the entity should employ more stringent marketing methods and gain a more in-depth understanding of the debtor's business and character to determine the appropriate ability to pay and to appoint credit capital to ensure that the credit system operates efficiently and is used to advance the debtor's business.
Pengaruh Modal Usaha Terhadap Minat Pegawai Negeri Sipil (Pns) Dalam Pengambilan Pembiayaan Di Bank Syariah Indonesia Kantor Cabang Pembantu Peukan Kota Tina Miranda; Dewi Sartika
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.8893

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh modal usaha terhadap minat Pegawai Negeri Sipil (PNS) dalam memperoleh pembiayaan dari Kantor Cabang Pembantu Bank Syariah Indonesia Peukan Kota. Pelanggan di BSI KCP Peukan Kota diberikan kuesioner untuk diisi selama proses pengumpulan data. Pengumpulan data langsung penulis dari lokasi penelitian yang dijadikan sebagai objek penelitian digunakan sebagai sumber data utama. Berdasarkan hasil penelitian, modal perusahaan mempengaruhi minat PNS dalam memperoleh pembiayaan di BSI KCP Peukan Kota.
Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Agrikultur yang Terdaftar di BEI Dini Atikah; Dewi Sartika
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v1i1.4319

Abstract

Abstract This study aims to examine the effect of leverage and audit quality on going concern audit opinions. Things that happen in a company that goes bankrupt and cannot maintain the company's viability. Then the going concern audit opinion is defined as the auditor's statement for the company's ability to survive the company. Leverage as the company's ability to fulfill all obligations. Audit quality is the auditor's ability to find material misstatements and manipulation practices in the financial statements to produce fair financial statements and can be used as a basis for decision making. The research design uses quantitative methods by collecting financial statement data through the website www.idx.co.id. The population in this study were agricultural companies in the oil palm plantation sector which were listed on the Indonesia Stock Exchange for 5 years (2016-2020). Sample selection using purposive sampling method, and obtained as many as 14 companies. Data collection techniques using library research and documentation. The analytical method used in this study is logistic regression analysis and uses data processing tools with the SPSS application program. The results of this study partially show that leverage has a positive effect on going-concern audit opinion, while audit quality has no significant effect but has a positive effect on going-concern audit opinion. Simultaneously, leverage and audit quality have an effect on going-concern audit opinion. Keyword: Going Concern Audit Opinions, Leverage, Audit Quality
Penerapan Sistem Pelaporan Keuangan Pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu, Tenaga Kerja dan Transmigrasi Aceh Barat Daya Yusrina Dewi; Dewi Sartika
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 2 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i2.5873

Abstract

The reason for this research is to find out the application of the Financial Information System at the Office of Investment and One Stop Service, Manpower and Transmigration (DPMPTSP) Aceh Barat Daya Regency. The type of research used in this research is descriptive qualitative research which is carried out to describe the research subject based on events that occur or what they are. Data was collected through observation and interviews as well as data collection in accounting reporting information management procedures. As well as agency data in the form of agency descriptions. The results of the study conclude that the Office of Investment and One Stop Integrated Services, Manpower and Transmigration of Southwest Aceh Regency in general has established an accounting reporting system in accordance with Government Regulation Number 71 of 2010 concerning Accrual Accounting Standards.
Pengaruh Kinerja Keuangan Terhadap Keberlangsungan UMKM di Kabupaten Nagan Raya Nurhayati Nurhayati; Lilis Marlina; Dewi Sartika; Rimal Mahdani
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/8q7rc793

Abstract

This study aims to examine the effect of financial performance on the sustainability of MSMEs in Nagan Raya Regency. MSMEs play an important role in the economy of Indonesia and Aceh; however, they still face major challenges in financial management and financial literacy. This condition is also found in Nagan Raya Regency. Therefore, this study analyzes the influence of financial performance on the sustainability of MSMEs in Nagan Raya Regency. The research employs a quantitative method. The sample consists of 99 MSME actors in Nagan Raya Regency. Data analysis techniques include instrument testing such as validity and reliability tests, simple linear regression analysis, normality testing, hypothesis testing using the t-test, and the coefficient of determination test. The results show that financial performance has a significant effect on the sustainability of MSMEs in Nagan Raya Regency. The positive regression coefficient is 0.722, with a calculated t-value of 8.587, which is greater than the t-table value (1,984), and a significance level of 0.000 (< 0.05). The t-test results further confirm that financial performance partially has a significant effect on MSME sustainability. Thus, it can be concluded that MSMEs with good financial management tend to be more sustainable and capable of long-term growth.
Faktor-Faktor yang Mempengaruhi Alokasi Belanja Pendidikan pada Dinas Pendidikan Aceh Jaya Zari Marfit; Dewi Sartika; Rimal Mahdani; Cut Sri Firman Hastuti
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/fhwqpr43

Abstract

This study aims to analyze the factors influencing the allocation of education expenditure at the Education Office of Aceh Jaya Regency. In Indonesia, regional governments are required to allocate at least 20% of the Regional Revenue and Expenditure Budget (APBD) to education, excluding educators’ salaries and official education expenses, to improve access to and the quality of education. Aceh Jaya Regency depends heavily on intergovernmental transfers, including the Aceh Special Autonomy Fund (DOK), the Special Allocation Fund (DAK), and the General Allocation Fund (DAU), whose fluctuations may affect education budget allocation. This study employs a descriptive quantitative approach using secondary data obtained from the budget realization reports of the Education Office for the 2010–2024 fiscal years. Data were analyzed using multiple linear regression. The findings indicate that, partially, the Aceh Special Autonomy Fund (DOK), the Special Allocation Fund (DAK), and the General Allocation Fund (DAU) each have a significant effect on the allocation of education expenditure. Simultaneously, these three funding sources have a positive and significant influence on education expenditure allocation, with significance values below 0.05. Therefore, the study concludes that DOK, DAK, and DAU jointly play an important role in determining education expenditure allocation in Aceh Jaya Regency, supporting the acceptance of the proposed hypothesis (H4).  
Transformasi Digital UMKM Desa Berbasis Google Business Profile untuk Peningkatan Daya Saing Dewi Sartika; Yesica Annisa; Lisa Rahmadani Ismail L; Ryan Maulana; Ajral Muttaqin; Ahmad Fariqi; Selvyana Yulia; Sri Utami
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2026): JANUARI-FEBRUARI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5yybe992

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di wilayah pedesaan masih menghadapi permasalahan rendahnya visibilitas digital dan keterbatasan pemanfaatan teknologi berbasis lokasi dalam promosi usaha. Kondisi tersebut juga ditemukan pada pelaku UMKM di Gampong Harapan, Kecamatan Panga, Kabupaten Aceh Jaya, di mana sebagian usaha belum memiliki identitas digital pada platform Google Maps maupun Google Business Profile. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM terhadap pentingnya transformasi digital, memfasilitasi pendaftaran dan verifikasi usaha pada Google Business Profile, serta memperkuat visibilitas dan daya saing UMKM desa. Metode pelaksanaan menggunakan pendekatan partisipatif melalui tahapan koordinasi dan pendataan awal, sosialisasi dan edukasi digital, pendampingan teknis pendaftaran akun, serta monitoring dan evaluasi awal. Hasil kegiatan menunjukkan bahwa beberapa UMKM berhasil didaftarkan dan terintegrasi ke Google Maps, meningkatnya pemahaman pelaku usaha terhadap pengelolaan profil digital, serta tersedianya data UMKM berbasis digital yang dapat dimanfaatkan dalam perencanaan ekonomi gampong. Keberhasilan program diukur melalui indikator keterdaftaran usaha pada platform digital, kemampuan pelaku usaha mengakses dan mengelola akun secara mandiri, serta meningkatnya kesadaran terhadap strategi pemasaran berbasis teknologi. Program ini menjadi langkah awal transformasi digital UMKM desa yang aplikatif, terukur, dan berpotensi berkelanjutan dalam mendukung penguatan ekonomi lokal.
Integrasi Unggas-Lele Berbasis Siklus Nutrisi untuk Penguatan Kemandirian Pangan Rumah Tangga di Desa Purwosari, Kabupaten Nagan Raya, Aceh Zahra Rodliyatam Mardliyah; Salma Alfina Putri Nada; Azrina Sufi Nasution; Eva Flourentina Kusumawardani; Muhammad Farhan Putra Emil; Dewi Sartika; Putri Damela
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 2 (2026): Januari
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/.v2i2.1022

Abstract

This community service program aims to strengthen household food independence in Purwosari Village, Nagan Raya Regency, Aceh Province, through the implementation of an Integrated Farming system that combines poultry rearing and household-scale catfish cultivation. Integration is achieved through a circular nutrient flow mechanism, where poultry manure is processed into organic fertilizer for plants. At the same time, nutrient-rich catfish pond water is utilized as a fertilizer for home gardens. Home garden plants play a role as a nutrient-cycle connector, where crop residues and household organic waste are reused as alternative feed for poultry and catfish, thereby forming a zero-waste production system. Activities were carried out through socialization, technical training, and mentoring for 25 members of the Women Farmers Group (KWT) and 6 health cadres. Program implementation showed an improvement in participants’ understanding, as evidenced by a rise in average scores from 45% on the pre-test to 90% on the post-test. Additionally, this program successfully facilitated the availability of independent family protein sources and increased the efficiency of backyard waste utilization. Overall, the systematic integration of poultry and catfish demonstrates a practical model for strengthening food security and developing family economies at the village level.
Integrasi Unggas-Lele Berbasis Siklus Nutrisi untuk Penguatan Kemandirian Pangan Rumah Tangga di Desa Purwosari, Kabupaten Nagan Raya, Aceh Zahra Rodliyatam Mardliyah; Salma Alfina Putri Nada; Azrina Sufi Nasution; Eva Flourentina Kusumawardani; Muhammad Farhan Putra Emil; Dewi Sartika; Putri Damela
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 2 (2026): Januari
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/.v2i2.1022

Abstract

This community service program aims to strengthen household food independence in Purwosari Village, Nagan Raya Regency, Aceh Province, through the implementation of an Integrated Farming system that combines poultry rearing and household-scale catfish cultivation. Integration is achieved through a circular nutrient flow mechanism, where poultry manure is processed into organic fertilizer for plants. At the same time, nutrient-rich catfish pond water is utilized as a fertilizer for home gardens. Home garden plants play a role as a nutrient-cycle connector, where crop residues and household organic waste are reused as alternative feed for poultry and catfish, thereby forming a zero-waste production system. Activities were carried out through socialization, technical training, and mentoring for 25 members of the Women Farmers Group (KWT) and 6 health cadres. Program implementation showed an improvement in participants’ understanding, as evidenced by a rise in average scores from 45% on the pre-test to 90% on the post-test. Additionally, this program successfully facilitated the availability of independent family protein sources and increased the efficiency of backyard waste utilization. Overall, the systematic integration of poultry and catfish demonstrates a practical model for strengthening food security and developing family economies at the village level.
Co-Authors Ahmad Fariqi Ajral Muttaqin Azrina Sufi Nasution Cut Sri Firman Hastuti Dini Atikah Dini Febriani Eva Flourentina Kusumawardani Lilis Marlina Lisa Rahmadani Ismail L Mardliyah, Zahra Rodliyatam Muhammad Farhan Putra Emil Nurhayati Nurhayati Putri Damela Rimal Mahdani Ryan Maulana Salma Alfina Putri Nada Selvyana Yulia Sri Utami Tina Miranda Yesica Annisa Yusrina Dewi Zari Marfit