Article Per Year (5 Year)
p-Index From 2020 - 2025
12.382
P-Index
This Author published in this journals
All Journal AKUNTABILITAS MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen & Keuangan JMM (Jurnal Masyarakat Mandiri) Martabe : Jurnal Pengabdian Kepada Masyarakat BULETIN AL-RIBAATH Jurnal Samudra Ekonomi dan Bisnis Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Akuntansi dan Governance Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Mahseer : Jurnal Ilmu-ilmu Perairan dan Perikanan Jurnal Transformasi Administrasi Optimal: Jurnal Ekonomi dan Manajemen Transformasi: Journal of Economics and Business Management Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Pengabdian Masyarakat Bangsa Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Journal of Management and Social Sciences Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal GAMMA-PI Riset Akuntansi dan Keuangan Indonesia Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Proceeding Of International Conference On Education, Society And Humanity Jurnal Perikanan J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Afrah Junita
Akuntansi, Fakultas Ekonomi, Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 99 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 99 Documents
Search

 6   7   8   9   10 
ANALISIS PENGARUH PENDAPATAN ASLI DESA, DANA DESA, DAN ALOKASI DANA DESA TERHADAP BELANJA DESA : FENOMENA FLY PAPER EFFECT Ade Sabila; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12205

Abstract

This study aims to analyze the influence of Village Original Income (PADes), Village Funds, and Allocation of Village Funds on village expenditure, as well as to identify the existence of the flypaper effect in Karang Baru District, Aceh Tamiang Regency. The focus of this study is directed at three villages Simpang Empat, Paya Awe, and Kebun Tanah Terban which were designated as independent villages by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration (Kemendes PDTT) in 2022. These villages were selected as samples due to their notable PADes potential. The population in this study includes all villages in Karang Baru District, while the sample was determined purposively, consisting of three villages with available Village Original Income data.This study uses a quantitative approach with panel data regression analysis, which combines time series and cross-sectional data. The data were obtained from the Village Budget Realization Reports and analyzed using EViews 10 software.The results of this study indicate that Village Original Income has a negative and insignificant effect on village expenditure, Village Funds also have a negative and insignificant effect on village expenditure, while the Allocation of Village Funds has a positive and significant effect on village expenditure. Additionally, the flypaper effect is present in the region. The limitations of this study lie in its limited geographic scope and sample size, covering only three villages over a six-year period. Furthermore, this study only considers financial variables and does not take into account non-financial factors such as the capacity of village officials or community participation. Therefore, it is recommended that future researchers expand the scope of their study areas.
APLIKASI CRABBING APARTMENT PADA USAHA PEMBESARAN DAN PEMATANGAN TELUR KEPITING BAKAU UNTUK MENDUKUNG EKONOMI SIRKULAR Fairus, Fairus; Samad, Agus Putra Abdul; Junita, Afrah
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 5 (2024): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i5.26480

Abstract

Abstrak: Kelompok "Laot Berjaya" adalah sebuah kelompok petani nelayan pemula dari desa Lubuk Damar yang bergerak dibidang usaha pembesaran dan pematangan telur kepiting bakau, namun usaha mereka mulai menurun sejak terjadi banjir besar di tahun 2021 yang membuat keramba mengalami kerusakan dan kerugian besar. Tujuan PKM ini adalah untuk meningkatkan kuantitas dan kualitas produksi kepiting biasa maupun kepiting petelur melalui aplikasi Crabbing Apartment sehingga menambah pendapatan kelompok. Metode yang digunakan adalah metode ceramah, diskusi, demonstrasi, dan praktik. PKM ini diikuti oleh 12 anggota kelompok “Laot BerjayaEvaluasi dilakukan pada saat PKM berlangsung melalui kuesioner, juga saat pendampingan dan monitoring. Hasil PKM menunjukkan bahwa: (1) 81% mitra memahami materi teknologi pembesaran dan pematangan telur kepiting bakau; (2) 83% mitra memahami tentang ekonomi sirkular; (3) 82% mitra memahami dan terampil membuat Crabbing Apartment; (4) 84% mitra memahami cara pembuatan catatan keuangan sederhana yang baik dan benar; dan (5) 72% mitra mengalami peningkatan jumlah produksi kepiting.Abstract: The "Laot Berjaya" is a group of novice fishermen farmers from Lubuk Damar village engaged in the business of raising and maturing mangrove crab eggs, but their business has begun to decline since the big flood in 2021 which damaged the cages and caused major losses. The purpose of this PKM is to increase the quantity and quality of production of ordinary crabs and laying crabs so as to increase the group's income. The methods used are lectures, discussions, demonstrations, and practices. This PKM was attended by 12 members of the "Laot Berjaya", 2 extension workers, 3 lecturers, and 3 students. Evaluation was carried out during the PKM through questionnaires, as well as during mentoring and monitoring. The PKM results show that: (1) 81% of partners understand the material on mangrove crab egg rearing and maturation technology; (2) 83% of partners understand the circular economy; (3) 82% of partners understand and are skilled at making Crabbing Apartments; (4) 84% of partners understand how to make simple financial records properly and correctly; and (5) 72% of partners experienced an increase in the amount of crab production.
EDUKASI POKDAKAN MINA SEJAHTERA MELALUI TEKNOLOGI FLOW WATER AQUAPHONIC UNTUK MENINGKATKAN KESEJAHTERAAN KELUARGA Junita, Afrah; Samad, Agus Putra Abdul; Fairus, Fairus
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 5 (2024): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i5.26493

Abstract

Abstrak: Mina Sejahtera merupakan pokdakan pemula dibidang budidaya ikan air tawar yakni ikan gurame, lele, nila, dan ikan patin. Akan tetapi usaha yang dilakukan pokdakan ini tidak mengalami peningkatan, padahal potensi untuk mengembangkan usaha pokdakan ini cukup baik karena memiliki lahan luas. Tujuan dari kegiatan pengabdian ini adalah untuk mengedukasi masyarakat mengenai teknologi budidaya perikanan yang efektif dan efesien serta melatih mitra membuat flow water aquaphonic dan catatan keuangan sederhana untuk untuk meningkatkan kesejahteraan keluarga. Solusi yang ditawarkan adalah Edukasi dan pelatihan teknologi flow water aquaphonic, dan pelatihan pembuatan catatan keuangan sederhana. Pengabdian menggunakan metode Rapid Rural Appraisal dan Participatory Rural Appraisal. Mitra pengabdian ini adalah Pokdakan “Mina Sejahtera” berjumlah 10 orang. Evaluasi dilakukan saat pelaksanaan dan pasca pengabdian. Hasil PKM menunjukkan bahwa 82% mitra mengalami peningkatan pengetahuan tentang teknologi budidaya perikanan, 89% mitra memahami cara membuat flow water aquaphonic dan catatan keuangan sederhana, dan Pendapatan mitra meningkat 64%.Abstract: Mina Sejahtera is a beginner pokdakan in the field of cultivating freshwater fish, namely gourami, catfish, tilapia and catfish. However, the business carried out by this pokdakan has not increased, even though the potential for developing this pokdakan business is quite good because it has a large area of land. The aim of this service activity is to educate the public about effective and efficient fish farming technology as well as train partners to make aquaphonic flow water and simple financial records to improve family welfare. The solutions offered are: Education and training on flow water aquaphonic technology, and Education and training on making simple financial records. The service uses the Rapid Rural Appraisal and Participatory Rural Appraisal methods. This service partner is Pokdakan "Mina Sejahtera" totaling 10 people. Evaluation is carried out during implementation and after service. PKM results show that: 82% of partners experienced an increase in knowledge about aquaculture technology; 89% of partners understand how to create aquaphonic flow water and simple financial records; and Partner revenue increased 64%.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA APARATUR PEMERINTAH DAERAH KOTA LANGSA Qori Vebriani; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12745

Abstract

This study aims to examine the effect of budgeting participation, organizational commitment, and job satisfaction on the performance of local government officials in Langsa City. This study is a quantitative study. Consisting of 108 respondents. The population in this study was 36 OPDs in Langsa City. The sampling method used in this study was a purposive sampling technique. The analysis technique used in this study was multiple linear regression analysis processed through the IBM SPSS application. The results of the study indicate that budgeting participation has a significant effect on the performance of local government officials, organizational commitment has an effect on the performance of local government officials. However, job satisfaction has no effect on the performance of local government officials. However, simultaneously budgeting participation, organizational commitment, and job satisfaction have a significant effect on the performance of local government officials. The limitation of this study is that this study was only conducted in one local government area, namely in Langsa City, so the results cannot be generalized to other areas with different organizational conditions. Meanwhile, the suggestion in this research is that for local governments, it is important to continue to increase the involvement of apparatus in the decision-making process, especially in budget planning, in order to foster a sense of responsibility and ownership
DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI Siti Aisya; Junita, Afrah; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12773

Abstract

This study aims to determine the effect of company size, activity ratio, and corporate social responsibility on firm value in telecommunications companies listed on the Indonesia Stock Exchange. The subjects of this study were telecommunications companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. Data collection was based on historical company data, namely audited financial data from telecommunications companies listed on the IDX for the period 2019-2023. The data analysis method used in this study was multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this study indicate that company size and activity ratio have a positive and significant effect on firm value in telecommunications companies. However, corporate social responsibility is not significant. Simultaneously, company size, activity ratio, and corporate social responsibility have a significant effect on firm value in telecommunications companies. A limitation of the current research is that it focused solely on telecommunications companies listed on the Indonesia Stock Exchange (IDX), so the results may not be generalizable to other industrial sectors. It is recommended that the research be expanded to include companies in other industrial sectors or telecommunications companies in other countries to compare the results and gain broader insights.
DETERMINAN EFEKTIVITAS SISTEM KEUANGAN DESA (SISKEUDES) DI KECAMATAN KARANG BARU Rizkina; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12907

Abstract

This study aims to determine the effect of superior support, user participation, and education level on the effectiveness of the use of the village financial system (SISKEUDES) in Karang Baru District. This study applies a quantitative method by utilizing primary data collected using a questionnaire. The population of this study includes all village officials in 31 villages located in Karang Baru District. The total sample of 93 respondents was selected through a saturated sampling method. This study applies analytical methods including descriptive statistics, multiple linear regression, data quality testing, classical assumption testing, and hypothesis testing. Data processing was carried out using SPSS version 25 software. Based on the analysis findings, it was found that superior support, user participation, and education level have an influence on the effectiveness of the use of the Village Financial System (SISKEUDES). For further research, it is recommended to include additional independent variables to identify more factors that can influence the effectiveness of the village financial
SYSTEMATIC LITERATUR REVIEW: PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN, TEMUAN INSPEKTORAT DAN SISTEM KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA Syawaluddin Syawaluddin; Afrah Junita; Iqlima Azhar
Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1015.843 KB) | DOI: 10.55606/mri.v1i1.644

Abstract

Tujuan dari systematic literature riview ini adalah untuk mengetahui pengaruh transparansi pengelolaan keuangan, temuan inspektorat dan sistem keuangan desa terhadap kinerja pemerintah desa. Metode penulisan artikel systematic literatur review ini adalah dengan metode library search yang bersumber dari media online seperti google schoolar, mendeley dan media akademik lainnya. Hasil systematic literature riview ini adalah 1) transparansi pengelolaan keuangan berpengaruh terhadap kinerja pemerintah desa; 2) temuan inspektorat berpengaruh terhadap kinerja pemerintah desa; 3) sistem keuangan desa berpengaruh terhadap kinerja pemerintah desa.
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Pemerintah Dan Aksesibilitas Laporan Pertanggungjawaban Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Tumangger, Afda Laris; Junita, Afrah; Lubis, Nasrul Kahfi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11377

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur desa, sistem pengendalian internal dan laporan pertanggung jawaban keuangan desa terhadap akuntabilitas pengelolaan dana desa di Kecamatan Langsa Lama Kota Langsa. Jumlah sampel dalam penelitian ini sebanyak 60 responden. Data yang diperoleh dianalisis dengan menggunakan program SPSS (Statistical Product and Service Solutions). Metode analisis data yang digunakan yaitu analisis regresi linier berganda, uji t, uji F dan uji koefisien determinasi. Persamaan regresi yang diperoleh dalam penelitian ini yaitu Y = 10,049 + 0,214X1 + 0,507X2 + 0,248X3. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan Kompetensi aparatur desa, Sistem pengendalian internal pemerintah, Aksesibilitas laporan pertanggung jawaban keuangan desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa.Temuan ini mengungkapkan bahwa Kompetensi aparatur desa, sistem pengendalian internal pemerintah, dan aksesibilitas laporan pertanggung jawaban keuangan desa mempengaruhi akuntabilitas pengelolaan dana desa sebesar 66,2%, sedangkan sisanya 33,8% dipengaruhi oleh variabel lain di luar model penelitian ini.
Determinan Efektivitas Penggunaan Sistem Keuangan Desa Dengan Peran Pendamping Sebagai Pemoderasi Ramansyah, Diki; Junita, Afrah; Lubis, Nasrul Kahfi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11645

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Self Efficacy dan Pemahaman Regulasi terhadap Efektivitas Penggunaan Sistem Keuangan Desa dengan Peran Pendamping sebagai Pemoderasi pada desa di Kecamatan Karang Baru Kabupaten Aceh Tamiang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur dengan menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh aparatur desa yang ada di kecamatan karang baru. hasil penelitian ini menunjukkan bahwa self efficacy berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, pemahaman regulasi berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, peran pendamping desa berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, self efficacy yang dimoderasi oleh peran pendamping desa tidak memiliki pengaruh terhadap efektivitas penggunaan siskeudes, pemahaman regulasi yang dimoderasi oleh peran pendamping desa tidak memiliki pengaruh terhadap efektivitas penggunaan siskeudes.
Co-Authors Ade Sabila Adnan Achmad Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Al Miftahul Husna Aldi Septian Putra Aldi Suransyah Amelia Andiny, Puti Andre Revaldo Ardiana, Nova Armita Aryanti, Desi Asnita Juliana Tampubolon Azhar Maksum Azhar, Iqlima Cut Dessina Dea Selvani Desi Aryanti Dessina, Cut Detia Octora Shenia Dewi Rosa Indah Diki Wahyudi Ellidar Ellidar Endryeni M Ersalina Fairus Fairus, Fairus Fairus, Fairus Fazarila Fazarila Fevi Prastika Dewi Firhan Baihaqi Harahap Ghina Adhha Haura Hasby Hasby Haura, Ghina Adhha Heru Fahlevi Hidayana, Hidayana Ilham Safari Imelda Husna Indah Putri Indriani Inge Tasya Lonita Iqlima Azhar Iqlima Azhar Isma, Muhammad Fauzan Junita Safitri Kesuma Puja Lestari Kiki Halida Batubara Kinanti Purnama Pasaribu Lubis, Nasrul Kahfi Lubis, Nasrul Kahfi Maghfira Yumna Zalia Mahariyani Malisa Malisa Masnul, Mazli Wardhani Maulia Safrina Mautia, Tuti Mayang Murni Meutia, Rita Mirza Khairul Reza Muhammad andriansyah Muhammad Fauzan Isma Muhammad Jamil Muhammad Ridla Muhammad Ridla Muhammad Ridla Muhammad Salman Muhammad Salman Nadiatul Aqsa Nasrul Kahfi Nasrul Kahfi Lubis Nasution, Nurul Izza Navia, Zidni Ilman Novia Veronika Nur Ainun Nuriansyah Putra Nursamsu Nursamsu Nursamsu Nursamsu Nurul Arifin Nurul Izza Nasution Puteri, Makhfirah Puti Andiny Puti Andiny Putri Ratu Ayu Siahaan Puty Andiny Qori Vebriani Rahmad Tantawi Rahmad Tantawi Rahmi Meutia Rahmi Meutia Ramadani, Indah ramadhan, tiara Ramansyah, Diki Rambis Kelia Lestari Br. Karosekali Karosekali Reiky Andika Reza Aulia Hasibuan Reza, Mirza Khairul Rina Bukit Riny Chandra Rizkina Rozalina Rozalina Rozalina, Rozalina Rozalina Ruhmana Syakinah Salman Salman Saputra, Aldi Sari, Virta Silva Humaira Silvia Frastika Khan Sintiani Sintiani Siti Aisya Sri Ertina Suci Wulandari Suransyah, Aldi Suroso, Serli Safitri Syawaluddin Syawaluddin SYUKRIY ABDULLAH Syukriy Abdullah Syukriy Abdullah Teuku Muhamad Nuzul Akmal Tumangger, Afda Laris Tuti Mautia Tuti Meutia Umi Sefiana Barokatul Aulia Wahyuningsih, Puji Zufri Zulyatami Lestari