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STRATEGY STUDY OF TOURISM DEVELOPMENT ACEH TAMIANG REGENCY Junita, Afrah; Ridla, Muhammad; Putra AS, Agus
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 4 (2022): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i4.345

Abstract

Aceh Tamiang Regency is an expansion area of East Aceh Regency. This district is located in the strategic East Sumatra route and is only approximately 136 km from the city of Medan, the capital of North Sumatra. This district is directly adjacent to the province of North Sumatra and is the gateway to enter the province of Aceh. There are 77 tourist attractions scattered in the Aceh Tamiang area, which are worth a visit. Potential tourist attractions are spread over 12 (twelve) sub-districts, both natural, cultural-historical and artificial. several problems to build tourist destinations in Aceh Tamiang Regency, including accessibility to tourism objects still looks damaged. Maintenance of damaged roads has not yet been carried out by the district government. The results of the study indicate that the position of tourism development in Tamiang Regency is in Quadrant III, meaning that tourist attraction has a very large opportunity but on the other hand faces several internal weaknesses. The strategy that can be applied in this situation is a turn-around strategy, which is a strategy to minimize weaknesses by taking advantage of existing opportunities. The focus of this strategy is to minimize internal constraints.
DOES THE INDEPENDENT BOARD OF COMMISSIONERS AFFECT TO SUSTAINABILITY REPORTS DISCLOSURE AND FINANCIAL PERFORMANCE Putri Ratu Ayu Siahaan; Iqlima Azhar; Afrah Junita
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.1231

Abstract

This study aims to determine the effect of economic performance, Environmental Performance, and Social Performance in the Sustainability Report on Financial Performance Provoked by ROA with the Board Independent Commissioner as a Moderation variable in Mining Companies. The research method used is a quantitative study with panel data and analyzed using Moderated Regression Analysis (MRA). The sample selection in this study was selected using the purposive sampling method so that a sample of 8 companies is obtained from mining companies listed on the Indonesia Stock Exchange (IDX). Data obtained was analyzed using Eviews 9. The results showed that partially the Economic Performance, Environmental Performance, and Social Performance contained in the sustainability report and The Independent Board of Commissioners has no significant effect on Performance Mining company finance. A partially Independent Board of Commissioners cannot moderate the effect of Economic Performance, Environmental Performance, and Social Performance in the Sustainability Report on the Company's Financial Performance mining. Simultaneously, the Independent Board of Commissioners can moderate the influence of Economic Performance, Environmental Performance, and Social Performance in the Sustainability Report on the Financial Performance of mining companies.
ANALYSIS OF BANKRUPTCY PREDICTION WITH COMPARISON OF SPRINGATE AND ZMIJEWSKI MODELS ON STATE-OWNED COMPANIES IN THE INFRASTRUCTURE SECTOR LISTED ON THE IDX Dea Selvani; Afrah Junita; Tuti Meutia
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 5 (2022): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i5.1234

Abstract

This study aims to determine the prediction of potential bankruptcy in State-Owned Enterprise companies in theInfrastructure sector listed on the Indonesia Stock Exchange using the Springate and Zmijewski models. The data used in this study are the company's financial statements published on the Indonesia Stock Exchange. Popolasi in this study is all 9 companies of State-Owned Enterprises in the Infrastructure sector listed on the Indonesia Stock Exchange. Sampling technique using purposive sampling, so that 7 companies can be used as research samples. The data analysis method uses bankruptcy prediction models including Springate and Zmijewski and uses different tests on both prediction models with normality test and Kruskal-Wallis H test. The results showed that the springate prediction model predicts more companies that have the potential to go bankrupt while the zmijewski model does not, the springate model has an accuracy rate of 67% in predicting bankruptcy, while the zmijewski model is only 29%, so in this study the springate model is the most appropriate model to predict company bankruptcy..
ANALISIS PERBANDINGAN RETURN DAN RISIKO SAHAM SYARIAH DAN SAHAM KONVENSIONAL PADA PERUSAHAAN SEKTOR KONSUMER DI BURSA EFEK INDONESIA Nurlia, Siti; Junita, Afrah; Lubis, Nurliza
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Prosiding SENAM 2025: Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan antara return dan risiko saham syariah dan saham konvensional pada perusahaan sektor konsumen yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 5 saham syariah dan 5 saham konvensional dan data harga saham pertahun diambil selama periode 2019-2023. Analisis data menggunakan uji normalitas dan uji beda independen sampel T test. Hasil uji normalitas pada return dan risiko saham syariah dan saham konvensional menunjukkan nilai signifikan > 0,05, yang artinya data berdistribusi normal. Hasil uji sampel beda Uji t pada return saham syariah dan konvensional menunjukkan nilai signifikan 0,150 > 0,05, yang artinya tidak terdapat perbedaan yang signifikan. Pada risiko saham syariah dan konvensional nilai signifikan sebesar 0,48 > 0,05, yang artinya tidak terdapat perbedaan antara risiko saham syariah dan saham konvensional.
DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PERILAKU PEMIMPIN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA KECAMATAN BINJAI KABUPATEN LANGKAT) Khan, Silvia Frastika; Junita, Afrah; Azhar, Iqlima
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.21906

Abstract

This study aims to determine the accountability determinants of village fund allocation management with leader behavior as a moderating variable. This research was conducted in Binjai District, Langkat Regency. The sampling technique used was a saturated sample with a total sample of 54 respondents. The data collection method used a questionnaire with a Likert scale. The data analysis method used in this study is multiple linear regression and moderated regression analysis using a significant level of 0.05. The results showed that partially, the use of the SISKEUDES application, village apparatus competence, and leader behavior had a significant positive effect on the accountability of village fund allocation management. Moderation regression analysis shows that the leader behavior variable strengthens the relationship between the effect of using the SISKEUDES application on village fund allocation management accountability and the leader behavior variable weakens the relationship between the influence of village apparatus competence on village fund allocation management accountability. The value of the coefficient of determination (R2) is 55.1 percent.
APLIKASI CRABBING APARTMENT PADA USAHA PEMBESARAN DAN PEMATANGAN TELUR KEPITING BAKAU UNTUK MENDUKUNG EKONOMI SIRKULAR Fairus Fairus; Agus Putra Abdul Samad; Afrah Junita
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.
PENGARUH PERUBAHAN ANGGARAN EFEKTIVITAS DAN EFISIENSI TERHADAP PENGGUNAAN DANA DESA DI DESA KECAMATAN LANGSA BARO KOTA LANGSA Masriandi; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12071

Abstract

This study aims to determine the effect of budget changes, effectiveness, and efficiency on the use of village funds in the village of Langsa Baro sub-district, Langsa city. This study is a type of quantitative research using primary data obtained through questionnaires and measured using a Likert scale. The population in this study used all villages in Langsa Baro sub-district as many as 12 villages. The sampling technique used stratified random sampling, the sample criteria in this study were the village head, village secretary, village treasurer, and head of government in Langsa Baro sub-district as many as 48 people. The analysis technique in this study used multiple linear regression analysis with the help of the IBM SPSS application. The results of this study indicate that the budget change variable has a positive and significant effect on the use of village funds, the effectiveness variable has a positive and significant effect on the use of village funds, and the efficiency variable has a positive and significant effect on the use of village funds. However, this study has limitations, including the limited coverage area only in Langsa Baro sub-district, so the results cannot necessarily be generalized to other areas with different conditions. Furthermore, this study focused only on the main variables. Therefore, further research is expected to expand the scope and include other relevant variables to obtain more comprehensive results.
DETERMINAN KEPUTUSAN NASABAH MEMILIH PEMBIAYAAN KPR (Studi pada Bank BTN Syariah Langsa) Nurkamilia; Muhammad Salman; Afrah Junita
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12963

Abstract

This study aims to determine the determinants of customer decisions in choosing mortgage financing (a study at Bank BTN Syariah Langsa). The objects of this study were customers who took mortgage products at Bank BTN Syariah Langsa Branch from 2020-2023. The data collection method was through the results of questionnaires that had been distributed to respondents. 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 the price variable has a positive and significant effect on customer decisions, the location variable has a positive and significant effect on customer decisions, the promotion variable has a negative and significant effect on customer decisions, the Islamic financial literacy variable has a positive and significant effect on customer decisions, simultaneously price, location, promotion and Islamic financial literacy have a significant effect on customer decisions. Limitations of this study The analysis used is limited to the relationship between variables in the specified model, so it has not explored other more complex factors. The analysis only uses quantitative methods with questionnaires, so it has not delved deeper into the motivations and personal reasons of customers. The study was conducted solely on BTN Syariah Langsa's Sharia mortgage customers, so the results may not necessarily represent all BTN Syariah customers in Indonesia. It is recommended that future researchers explore other independent variables that are thought to significantly influence the dependent variable, thereby strengthening the research findings and generating new, beneficial findings for various parties. The study should not only focus on BTN Syariah Langsa but also on other branches or comparisons with other Islamic banks to achieve more comprehensive research results.
PENGARUH TUJUAN ANGGARAN DAN MOTIVASI KERJA TERHADAP REALISASI ANGGARAN DAN DAMPAK TERHADAP KINERJA OPERASIONAL (Studi pada Organisasi Perangkat Daerah di Kota Langsa) Agustina Nurul Fajriah; Afrah Junita; Tri Herlinda
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.13136

Abstract

This research is motivated by the importance of the role of budget goals and work motivation in increasing budget realization and operational performance in Langsa City Regional Apparatus Organizations (OPD). The realization of optimal budgets is an indicator of the effectiveness of regional financial management, but is often hampered by lack of targeted planning and low employee motivation. The research population was Langsa City OPD with a sample size of 65 respondents selected using purposive sampling techniques. Data was collected through a questionnaire which was measured using an ordinal scale, analyzed using path analysis using SPSS. The research results show that budget objectives and work motivation have a significant positive effect on budget realization and operational performance. Operational performance has a significant effect on budget realization and mediates the relationship between budget objectives and work motivation on budget realization. This research has limitations in that this research was only conducted at 13 OPDs in Langsa City with 65 respondents, so the results cannot be generalized to all local governments. The research uses quantitative based on respondents' perceptions, the results depend on the honesty and objectivity of respondents' answers to the questionnaire, the research variables only cover four main constructs, namely budget objectives, work motivation, budget realization, and operational performance, while there are still other factors that may have an influence such as leadership style, organizational culture, and internal monitoring systems which are not included in this research model.
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%.
Co-Authors Ade Sabila Adnan Achmad Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Al Miftahul Husna Aldi Septian Putra Aldi Septian Putra Aldi Suransyah Amelia Andiny, Puti Andiny, Puty Andre Revaldo Ardiana, Nova Armita Aryanti, Desi Asnita Juliana Tampubolon Azhar Maksum Azhar, Iqlima Cut Dessina Cut Gustina 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 gustiana, cut Hasby Hasby Haura, Ghina Adhha Heru Fahlevi Hidayana, Hidayana Ilham Safari Imelda Husna Indah Putri Indra Suharman Indriani Inge Tasya Lonita Isma, Muhammad Fauzan Junita Safitri Kesuma Puja Lestari Khan, Silvia Frastika Kiki Halida Batubara Kinanti Purnama Pasaribu Lilis Nurjanah Liza Fitria, Liza Lubis, Nasrul Kahfi Maghfira Yumna Zalia Maghfira Yumna Zalia Mahariyani Malisa Malisa Masnul, Mazli Wardhani Masriandi Maulia Safrina Mautia, Tuti Mawarni Mawarni Meutia, Rita Mirza Khairul Reza Muhammad andriansyah Muhammad Fauzan Isma Muhammad Fuad Muhammad Jamil Muhammad JAMIL Muhammad Ridla Muhammad Salman Muhammad Salman Muhammad Salman Murni, Mayang Nadiatul Aqsa Nafisah Nuqma Nasyiwa Nasrul Kahfi Nasution, Nurul Izza Navia, Zidni Ilman Nita Erika Ariani Novia Veronika Nur Ainun Nuriansyah Putra Nurkamilia Nurlia, Siti Nurliza Lubis Nursamsu Nursamsu Nursamsu Nursamsu Nurul Arifin Nurul Izza Nasution Puteri, Makhfirah Puti Andiny Puti Andiny Putri Ratu Ayu Siahaan 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 Riezky Purnama Sari Rina Bukit Riny Chandra Rizkina Rozalina Rozalina Rozalina, Rozalina Rozalina Ruhmana Syakinah Safrizal Safrizal Saiful Mahdi Salman Salman Saputra, Aldi Sari, Virta Silva Humaira Silvia Frastika Khan Sintiani Sintiani Sintiani Sintiani Siti Aisya Sri Ertina Suci Wulandari Suransyah, Aldi Suroso, Serli Safitri SYAHRIAL SYAHRIAL Syawaluddin Syawaluddin SYUKRIY ABDULLAH Syukriy Abdullah Syukriy Abdullah Teuku Muhamad Nuzul Akmal Tri Herlinda Tri Rahmani Tumangger, Afda Laris Tuti Mautia Tuti Meutia Tuti Meutia Tuti Meutia Tuti Mutia Ulya Nabilla Umi Sefiana Barokatul Aulia Wahyuningsih, Puji Zufri Zulyatami Lestari