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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Bisnis Kreatif dan Inovatif Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Azlim Azlim
Universitas Abulyatama
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Effectiveness Analysis of Village Funds Management Planning Yuliana Yuliana; Cut Rahmawati; Yulfrita Adamy; Edwar Edwar; Azlim Azlim
Proceedings of AICS - Social Sciences Vol 8 (2018): the 8th AIC on Social Sciences, Syiah Kuala University
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.656 KB)

Abstract

The effectiveness analysis illustrates the local authority ability to realize Village Finance or Village Budget Allocation to implement planned programs compared to established targets based on potential real value. The management of village funds in Aceh seems to be ineffective where there is an unaccountable village financial realization as well as the planned program is inconsistent with the initial target. Therefore, it is necessary to find the effectiveness of the use of village funds. This study takes a case study in Lambaya, Simeulue Tengah Subdistrict of Simeulue District in 2015-2016. This study aims at determining the level of effectiveness of village funds management planning in village development. Data collection methods were conducted qualitatively through observation, interview, documentation and questionnaire. Data analysis techniques used descriptive qualitative method. The analysis used to calculate the effectiveness level of Village Finance or Village Funds Allocation in Lambaya from 2015-2016 uses the effectiveness ratio’s formula. In which the effectiveness of an organization is said to be good if the ratio achieved at least 90% to 100%. The results show that the effectiveness of village funds management from 2015-2016 has been in the very effective category that is in 2015 of 100.96% and in 2016 of 100.21%. At the planning stage is seen ineffective level, as society participation is still low. At the stage of implementation has reached an effective level where the budget can be used properly. At the village funds accountability stage has been effective, where direct preparation is conducted by the Lambaya’s local authority and evaluate with community leaders and the Village Council Board openly. Thus in the management of village funds need to be considered at the planning stage. All aspects of society need to be actively involved to generate effective use of village funds. Also, it is necessary to improve the quality of human resources (HR).Keywords: effectiveness of financial planning, development, village funds.
ANALISA VARIABEL FINANCING TO ASET RATIO, RATE OF RETURN TO FINANCING RATIO DAN FINANCING TO DEPOSIT RATIO TERHADAP KEPUTUSAN PEMBIAYAAN MURABAHAH PADA PT. BANK ACEH SYARIAH Cut Delsie Hasrina; Azlim Azlim; Yusri Yusri
Ekonis: Jurnal Ekonomi dan Bisnis Vol 21, No 2 (2019): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.963 KB) | DOI: 10.30811/ekonis.v21i2.1556

Abstract

PT. Bank Syariah Aceh that converted into sharia bank since 19 September 2016 is the largest sharia bank in Aceh Province. The purpose of this research was to determine the effect of financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) both simultaneously and partially on murabahah financing decisions at PT. Bank Aceh Syariah. The object of this research was FAR, RFR and FDR both simultaneously and partially on murabahah financing decisions. The period of observation started from September 2016 to June 2018. The data for this research are secondary data and data analysis using multiple linear regression. This research is a census research so that significant testing is not carried out on the value of the regression coefficient obtained. The results showed that simultaneous testing on financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) had an effect on murabahah financing decisions. Furthermore, partially testing on all factors of financing to asset ratio (FAR), rate of return on financing ratio (RFR) and financing to deposit ratio (FDR) affected on the murabahah financing decision. Keywords: financing to asset ratio, rate of return on financing ratio, financing to deposit ratio, murabahah financing
PENGARUH TEKNOLOGI INFORMASI DAN PENGETAHUAN KARYAWAN TERHADAP SISTEM INFORMASI AKUNTANSI PADA PT.TUAH SEJATI BANDA ACEH Yuliana Yuliana; Azlim Azlim; Nora Rizqi Fitri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 5 No. 1 (2019): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v5i1.310

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh teknologi informasi dan pengetahuan karyawan terhadap sistem informasi akuntansi PT. Tuah Sejati, baik secara simultan maupun parsial. Penelitian ini menggunakan metode purposive sampling. Data yang digunakan berupa data primer dengan menggunakan kuesioner kepada 32 responden pada karyawan PT, Tuah Sejati. Pengolahan data dilakukan dengan bantuan model persamaan regresi berganda program SPSS. Hasil penelitian ini menunjukkan bahwa, baik secara bersama-sama maupun secara parsial, teknologi informasi dan pengetahuan karyawan mempunyai pengaruh yang signifikan terhadap sistem informasi akuntansi. Berdasarkan hasil penelitian pengujian variabel teknologi informasi (X1) berpengaruh signifikan terhadap sistem informasi akuntansi, yaitu sebesar 0.001. hasil tersebut dapat dibuktikan dengan nilai thitung > ttabel (3.914 > 1.694). adapun variabel pengetahuan karyawan (X2) berpengaruh signifikan terhadap sistem informasi akuntansi (Y), yaitu sebesar 0.006, hal tersebut dapat dibuktikan dengan thitung > ttabel (1.919 > 1.694) dengan signifikan < 0.05.
Pengaruh Tingkat Pengangguran dan Tingkat Kemiskinan Terhadap Indeks Pembangunan Manusia di Provinsi Aceh Periode 2010-2021 Yuliana Yuliana; Dea Ananda; Yulfrita Adamy; Darnelly Darnelly; Azlim Azlim
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i2.4733

Abstract

The Human Development Index (HDI) measures human development achievements based on a number of basic components of quality of life. This study aims to determine the unemployment rate and poverty rate affect the human development index in Aceh Province. The data technique uses panel data from districts/cities of Aceh Province from 2010-2021. Data analysis using the Fixed Effect Model panel data method. The results showed that the open unemployment rate and poverty rate had a negative and significant influence on the human development index in the districts / cities of Aceh Province 2010-2021. The R² value in the study valued at 0.8930 means that the independent variable affects the dependent variable by 89.30%, the remaining 10.70% is influenced by other variables outside the model.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Pengeluaran Zakat Pada Bank Umum Syariah di Indonesia Ais Oviyanda; Cut Delsie Hasrina; Isthafan Najmi; Azlim Azlim
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i2.4464

Abstract

This study aims to determine the magnitude of the influence of profitability and firm size simultaneously  on zakat expenditure in Islamic commercial banks in Indonesia. The data used in this study are secondary data and primary data obtained from the company's financial statements. The technique used as an analytical tool in this study is by using multiple linear regression analysis with the help of the SPSS version 23 program. In this study hypothesis testing was carried out using the t test which is a partial test and the F test which is a simultaneous test at a 95% confidence level. The results of the study show that profitability has an effect on zakat expenditure in Indonesian Islamic commercial banks with a β1 value of 0.507 with the calculation results of β1 ≠ 0 or the tcount value (4.971) is greater than the ttable value (1.995). Firm size has an effect on zakat expenditure at Indonesian Islamic commercial banks with a β2 value of 0.427 with the calculation results of β2 ≠ 0 or the tcount value (5.958) is greater than the table value (1.995). Profitability and company size simultaneously influence the issuance of zakat on Indonesian Islamic commercial banks with a Fcount value (26.012) greater than Ftable value (3.132). The coefficient of determination (R2) obtained with a value of 0.514 means that by 51.4% changes in the variable bond (zakat expenditure on Indonesian Islamic commercial banks) can be explained by changes in profitability, company size and company age. Meanwhile, the remaining 48.6% is explained by other factors outside the three variables described above, such as liquidity, company performance, stock prices and others.
Peningkatan pendapatan ibu-ibu PKK melalui pengolahan sampah organik Cut Delsie Hasrina; Farid Mulana; Yuliana Yuliana; Isthafan Najmi; Asmawati Asmawati; Rizal Ansari; Azlim Azlim; Ulya Amanda; Nazwa Khalisai
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.26683

Abstract

Abstrak Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk  meningkatkan pendapatan ibu-ibu PKK Desa Dilib Lamteungoh melalui pengolohan sampah menjadi pupuk organik.. Kegiatan pengabdian ini dilakukan dalam bentuk pelatihan kepada ibu-ibu  di Desa Dilib Lanteungoh Kecamatan Sukamakmur Kabupaten Aceh Besar. Bahan baku dari kegiatan ini adalah : Jerami, sekam padi, dedaunan kering, sampah rumah tangga dll, selanjutnya peralatan yang digunakan adalah : alat pencacah sampah/biomasa, cangkul, sekop, sealer, timbangan, gerobak sorong. Metode pelaksanaan kegiatan ini yaitu mengadakan pelatihan pembukuan sederhana, pelatihan pembuatan pupuk organik, dan pelatihan pemasaran. Antusias mitra  dalam mengikuti kegiatan ini sangat baik, dan ibu-ibu sudah mulai mengaplikasikan pupuk ini pada tanaman mereka, disamping itu sudah ada bebarapa orang yang memesan pupuk organik ini. Diharapkan dengan adanya kegiatan ini pendapatan ibu-ibu PKK Desa Dilib Lamteungoh meningkat. Kata kunci: pendapatan; sampah organik  Abstract The purpose of this activity is to increase the income of PKK women in Dilib Lamteungoh Village by processing waste into organic fertilizer. This e activity is carried out in the form of training for women in Dilib Lanteungoh Village, Sukamakmur District, Aceh Besar Regency. The raw materials for this activity are: Straw, rice husks, dry leaves, household waste etc, then the equipment used is: waste/biomass chopper, hoe, shovel, sealer, scales, wheelbarrow. The method for implementing this activity is holding simple bookkeeping training, training on making organic fertilizer, and marketing training. The enthusiasm of the partners in participating in this activity is very good, and the mothers have started applying this fertilizer to their plants, besides that there are already several people who have ordered this organic fertilizer. It is hoped that with this activity the income of PKK women in Dilib Lamteungoh Village will increase Keywords: revenue; organic waste
Analisis Faktor-Faktor yang Memengaruhi Komitmen Personal dalam Pelaksanaan CSR di Pabrik Semen PT SBA Aceh Besar Wiki Noviandi; Agusmadi Agusmadi; Azlim Azlim
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2120

Abstract

Industrial development, especially the cement sector, contributes significantly to economic progress, but also poses environmental challenges. This study aims to analyze the influence of collaboration management and leadership on employee personal commitment at the PT SBA Aceh Besar Cement Factory. The research method used was a survey with a questionnaire distributed to 127 respondents. The results of the analysis showed that collaboration management had a significant influence on personal commitment, while leadership did not show a significant influence. This finding emphasizes the importance of collaboration management in increasing employee commitment, which in turn can support operational sustainability and corporate social responsibility. This study recommends increasing collaboration training and developing leadership styles that support collaboration to increase employee personal commitment.
Analisis Pengaruh Likuiditas, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Kebijakan Dividen pada Perusahaan Farmasi di Bursa Efek Indonesia (2020-2023) Agusmadi Agusmadi; Nurfarida Nurfarida; Azlim Azlim; Riza Ul Fahmi
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2121

Abstract

The effect of liquidity, profitability and sales growth on dividend policy (empirical study of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period). Based on the analysis of financial statement information, investors can find out the comparison between the intrinsic value of shares compared to the market price of the shares of the company concerned and on this comparison investors will be able to make decisions to buy or sell the shares concerned. The sample of this study is 12 pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023 by taking financial data for 4 (four) years so that it will produce 48 data. Data collection using secondary data in this study is data on profitability, liquidity and sales growth affecting dividend policy in pharmaceutical sub-sector manufacturing industry companies listed on the Indonesia Stock Exchange. Data analysis to see the influence of bound variables and independent variables using multi-variable linear regression equation analysis. Test the hypothesis using the ttest statistical test, with the help of the computer program SPSS V.24.0 For windows with a signification level of 5%. Based on the results of the study: Partially, liquidity has a significant effect on dividend policy. (2) partial profitability has a significant effect on dividend policy. (3) partial profitability has a significant effect on the dividend policy for pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023. R square of 0.0766 means Liquidity, Profitability, and Company Growth, giving a joint influence of around 76.6% on Dividend Policy, while the remaining 24.4% is influenced by other variables.
Sosialisasi Manfaat Membuang Sampah pada Tempatnya bagi Siswa SD Abulyatama Wiki Noviandi; Agusmadi Agusmadi; Azlim Azlim; Marah Sutan Rangkuti
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 1 (2025): Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i1.1109

Abstract

This community service aims to increase the awareness of Abulyatama Elementary School (SD) students regarding the importance of disposing of waste in its place and sustainable economic management. This socialization is expected to form positive habits in students and reduce waste problems in the environment around the school. Through educational activities involving students, teachers, and parents, this program aims to create a clean, healthy environment, and understand how waste management is related to economic management. The approaches used in this socialization are lectures, interactive discussions, and direct demonstrations regarding good waste management, as well as an introduction to the basic concepts of economic management.
Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah Agusmadi Agusmadi; Muhammad Iqbal; Marzuki Marzuki; Azlim Azlim; Wiki Noviandi; Riza Ul Fahmi
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 2 (2025): Juni: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i2.824

Abstract

This study aims to analyze the effect of applying professional auditing standards and auditor independence on the quality of government Financial Audits in the Regional Government Audit Institution. Using a quantitative descriptive-verificative method, data were collected through a Likert-scale questionnaire survey of 30 auditees from various regional government agencies. The results indicate that the research instrument is valid and reliable (Cronbach’s Alpha = 0.785), auditor independence significantly influences Audit Quality (p = 0.004), while professional standards have no significant partial effect (p = 0.249). However, simultaneously both variables significantly affect Audit Quality with a contribution of 44.2% (R² = 0.442), emphasizing auditor independence as the dominant factor in ensuring objectivity and accuracy of audit results. In conclusion, auditor independence must be continuously strengthened, while the application of professional standards remains essential to maintain consistency, in order to achieve transparent, accountable, and trustworthy government financial management.
Co-Authors Agusmadi Agusmadi Ais Oviyanda Asmawati Asmawati Cut Delsie Hasrina Cut Rahmawati Darnelly Darnelly Dea Ananda EDWAR EDWAR Farid Mulana Isthafan Najmi Marah Sutan Rangkuti Marzuki Marzuki Muhammad Iqbal Nazwa Khalisai Nora Rizqi Fitri Nurfarida Nurfarida Riza Ul Fahmi Rizal Ansari Ulya Amanda Wiki Noviandi Yulfrita Adamy Yulfrita Adamy Yuliana Yuliana yuliana yuliana Yuliana Yuliana Yusri Yusri