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Determinan Efektivitas Penggunaan Sistem Keuangan Desa Dengan Peran Pendamping Sebagai Pemoderasi Diki Ramansyah; Afrah Junita; Nasrul Kahfi Lubis
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.
Optimalisasi Pompa Air Berbasis Teknologi Tepat Guna Mendukung Pemulihan Air Bersih Pascabencana Aceh Tamiang Agus Putra AS; Fairus Fairus; Afrah Junita
Rengganis Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Mei 2026
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v6i1.1113

Abstract

This community service activity was carried out in Simpang Lhee Village, Manyak Payed District, Aceh Tamiang Regency as an effort to restore clean water access after the flash flood disaster that caused damage to community water sources. This program aims to provide clean water access through the optimization of water pumps based on appropriate technology that is easy to operate and sustainable. The implementation method was carried out in a participatory manner through stages of socialization, training, technology application, mentoring, and evaluation. The activity was attended by 35 participants consisting of the community, village officials, students, and lecturers. The results of the activity showed that the installation of water pumps succeeded in providing more stable clean water access for the affected community with a service capacity reaching around 520 people or a clean water need of ± 7,800–10,400 liters per day. In addition, there was an increase in community capacity in managing clean water facilities, demonstrated by increased knowledge of clean and healthy living behaviors, the ability to operate water pumps independently, and the formation of village clean water management groups. The evaluation results showed that all community empowerment indicators were in the high category with a percentage of 80%–84%. This program is considered effective in reducing dependence on external aid, reducing the risk of water-based diseases, and strengthening community independence in facing future disasters.
Pengabdian Penyediaan Tandon Air Bersih Portable Sebagai Solusi Darurat Kebutuhan Air Masyarakat Pascabencana Aceh Tamiang Fairus; Afrah Junita; Agus Putra AS
Rengganis Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Mei 2026
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v6i1.1114

Abstract

This Community Service activity was carried out in response to the flash flood disaster in Simpang Lhee Village, Manyak Payed District, Aceh Tamiang Regency, which caused a clean water crisis due to the contamination of community water sources. The objective of the activity was to provide access to clean water through the application of appropriate technology in the form of portable clean water tanks and to increase community preparedness for disaster emergencies. The implementation method used a participatory approach through the stages of socialization, technology application, mentoring, and evaluation. The results of the activity showed that the installation of portable clean water tanks with a capacity of approximately 1,000 liters was able to increase community access to clean water in a more equitable and sustainable manner. This program also increased community knowledge about clean and healthy living behaviors (PHBS), reduced the risk of disease due to the use of unsafe water, and reduced community expenditure. In addition, community participation in clean water management and preparedness for clean water crises also increased. In conclusion, the provision of portable clean water tanks is an effective and sustainable solution to address the post-disaster clean water crisis while strengthening community resilience.
Agency Problems in Housing Allowance Expenditure of Local Representatives Abdullah, Syukriy; Ikrima, Meisi; Nurhasanah, Nurhanasah; Junita, Afrah
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.55

Abstract

Research aims: This study aims to examine how local government size, regional fiscal capacity, and legislative size influence the level of housing allowances allocated to members of regional representative council (DPRD). By doing so, the study seeks to provide empirical evidence on agency problems in local public budgeting, particularly in expenditure items that directly benefit political agents. Design/Methodology/Approach: This study adopts a quantitative approach using a multiple linear regression model. The sample consists of 188 district and municipal governments in Indonesia observed over the period 2017–2023. Secondary data were collected from local government budgets (APBD), audited financial statements, and local regulations governing DPRD allowances. Research findings: The empirical results indicate that local government size, regional fiscal capacity, and the number of DPRD members have a positive and significant effect on the amount of housing allowances received by DPRD members. Theoretical contribution/Originality: This study extends agency theory by demonstrating that, in the context of Indonesian local governments, agency problems are not only driven by information asymmetry but also by structural factors such as fiscal capacity and political scale. The findings confirm that political agents are able to strategically influence budgetary outcomes when institutional control mechanisms are weak, thereby enriching the application of agency theory in decentralized public sector settings. Practitioner/Policy Implication: The determination of DPRD housing allowances should be governed by a nationally standardized upper-limit formula based on objective fiscal indicators and regional cost indices, supported by mandatory independent fiscal reviews prior to approval. Additionally, enhanced transparency through detailed public disclosure of allowance components in APBD documents is essential to strengthen accountability and reduce legislative rent-seeking behavior.
PENGEMBANGAN EKONOMI SIRKULAR MELALUI APLIKASI RUMOH BIENG PADA BUDIDAYA KEPITING BAKAU POKDAKAN Fairus Fairus; Tuti Mutia; Syahrial Syahrial; Agus Putra Abdul Samad; Afrah Junita
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 5 (2025): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i5.34535

Abstract

Abstrak: Pokdakan “Damar Tirta” di Desa Lubuk Damar, Aceh Tamiang menghadapi kendala budidaya kepiting bakau seperti rendahnya produktivitas, kurangnya pengetahuan teknis, tata kelola keuangan yang belum teratur, dan pemasaran yang bergantung pada agen. Program pengabdian ini bertujuan meningkatkan pemahaman dan keterampilan budidaya, manajemen keuangan, dan pemasaran digital melalui sosialisasi, penyuluhan, pelatihan, praktik, dan pendampingan. Mitra Pokdakan “Damar Tirta” merupakan kelompok pemula beranggotakan 11 orang yang terbentuk pada Januari 2023 berlokasi di Desa Lubuk Damar Aceh Tamiang. Metode yang digunakan sosialisasi, penyuluhan, pelatihan, demonstrasi, praktik langsung, serta pendampingan. Evaluasi dilakukan pada saat dan pasca pengabdian melalui kuesioner, lalu dianalisis menghitung persentase rataan tiap jawaban, kriteria keberhasilan≥70%. Hasil menunjukkan 88% memahami budidaya pembesaran kepiting, 85% terampil menerapkan Rumoh Bieng, 80% menguasai pemasaran digital, 82% mengalami peningkatan kualitas dan kuantitas produk, serta 73% dan 74% mengalami kenaikan omset dan keuntungan. Secara keseluruhan, 92% mitra menyatakan pengabdian bermanfaat dan berharap keberlanjutan program untuk memperkuat usaha.Abstract: The "Damar Tirta" Farming Group (Pokdakan) in Lubuk Damar Village, Aceh Tamiang, faces challenges in mangrove crab cultivation, such as low productivity, lack of technical knowledge, irregular financial management, and reliance on agents for marketing. This community service program aims to improve understanding and skills in cultivation, financial management, and digital marketing through outreach, outreach, training, practice, and mentoring. The "Damar Tirta" Farming Group partners are a beginner group of 11 people formed in January 2023 and located in Lubuk Damar Village, Aceh Tamiang. The methods used include outreach, outreach, training, demonstrations, hands-on practice, and mentoring. Evaluations were conducted during and after the community service program using questionnaires, then analyzed to calculate the average percentage of each answer, with a success criterion of ≥70%. The results showed that 88% understood crab farming, 85% were skilled at implementing Rumoh Bieng, 80% mastered digital marketing, 82% experienced an increase in product quality and quantity, and 73% and 74% experienced an increase in turnover and profits. Overall, 92% of partners stated that the service was beneficial and hoped for the program to continue to strengthen their businesses.
INOVASI TEKNOLOGI DALAM PRODUKSI DAN PEMASARAN IKAN ASIN GULAMA UNTUK MENGATASI KEMISKINAN PADA POKLAHSAR "RIZKI” ACEH TAMIANG Puti Andiny; Cut Gustiana; Liza Fitria; Fairus Fairus; Afrah Junita; Agus Putra AS
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 5 (2025): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i5.34521

Abstract

Abstrak: Aceh Tamiang memiliki potensi perikanan yang besar, namun sebagian masyarakat, termasuk Poklahsar “Rizki” masih menghadapi kemiskinan akibat rendahnya pendapatan, manajemen produksi yang kurang higienis, keterbatasan teknologi, strategi pemasaran yang belum efektif, ketiadaan legalitas produk, serta pencatatan keuangan yang tidak terdokumentasi. Tujuan pengabdian ini untuk meningkatkan pemahaman dan keterampilan tata kelola produksi melalui inovasi teknologi, optimalisasi pemasaran digital, dan pencatatan keuangan secara otentik agar pendapatan mitra meningkat. Mitra pengabdian Poklahsar “Rizki” berjumlah 13 orang berlokasi di Kampung Sungai Kuruk III Kecamatan Seruway Kabupaten Aceh Tamiang. Metode pelaksanaan menggunakan pendekatan partisipatif melalui sosialisasi, penyuluhan, pelatihan, workshop, dan pendampingan. Evaluasi dilakukan pada saat pelaksanaan dan pasca pengabdian melalui kuesioner, lalu dianalisis dengan menghitung persentase rataan tiap jawaban, dengan kriteria keberhasilan ≥70%. Hasilnya menunjukkan peningkatan, 97% mitra puas, 86% lebih sadar pentingnya higienitas, 87% meningkat keterampilan pemasaran, 80% meningkat kualitas produk, 72% peningkatan omzet, 75% laba usaha, serta keberhasilan memperoleh NIB, PIRT, dan sertifikat halal. Program ini berhasil memperkuat kapasitas mitra dan mendukung pengentasan kemiskinan berbasis perikanan berkelanjutan.Abstract: Aceh Tamiang has great fisheries potential, but some communities, including the "Rizki" Community Group (Poklahsar), still face poverty due to low income, unhygienic production management, limited technology, ineffective marketing strategies, lack of product legality, and undocumented financial records. The purpose of this community service is to improve understanding and skills in production governance through technological innovation, digital marketing optimization, and authentic financial records to increase partner income. The "Rizki" Community Group service partners number 13 people located in Sungai Kuruk III Village, Seruway District, Aceh Tamiang Regency. The implementation method uses a participatory approach through socialization, counseling, training, workshops, and mentoring. Evaluation is carried out during and after the service implementation through questionnaires, then analyzed by calculating the average percentage of each answer, with a success criterion of >70%. The results showed improvements: 97% of partners were satisfied, 86% were more aware of the importance of hygiene, 87% improved marketing skills, 80% improved product quality, 72% increased turnover, 75% increased operating profits, and successful acquisition of NIB, PIRT, and halal certification. This program successfully strengthened partner capacity and supported sustainable fisheries-based poverty alleviation. 
EDUKASI POKDAKAN MINA SEJAHTERA MELALUI TEKNOLOGI FLOW WATER AQUAPHONIC UNTUK MENINGKATKAN KESEJAHTERAAN KELUARGA Afrah Junita; Agus Putra Abdul Samad; 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%.
Determinants of Local Government Official Performance with Lack of Leadership Supports a Moderator Sri Wulandari Rambe; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/r4andn71

Abstract

This study aims to analyze the determinants of local government apparatus performance with lack of leadership support as a moderating variable in the Regional Apparatus Organization (OPD) of Aceh Tamiang Regency. The independent variables in this study include psychological capital, compliance with regulations, and budgetary goal characteristics. This study uses a quantitative approach with a survey method by distributing questionnaires to government officials in various OPDs in Aceh Tamiang Regency. The results show that psychological capital, compliance with regulations, and budgetary goal characteristics have a positive and significant effect on the performance of government officials. Meanwhile, lack of leadership support has a negative and significant effect on the performance of government officials, so that weak leadership support has been proven to reduce the performance of officials. Other findings show that lack of leadership support is unable to moderate the influence of psychological capital, compliance with regulations, and budgetary goal characteristics on the performance of officials. However, the simultaneous interaction between all independent variables and the moderation of lack of leadership support together had a positive and significant effect on government apparatus performance. Overall, the results of this study emphasize the importance of strengthening psychological capital, regulatory compliance, and budgetary goal characteristics, as well as the need to increase leadership support in efforts to improve the performance of local government apparatus.
The Potential of Calliandra (Calliandra calothyrus) As Conservation Plants Based on Economic Analysis Afrah Junita; Puti Andiny
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22124143

Abstract

Kaliandra (Calliandra calothyrsus) is a leguminous plant native to Central America, belonging to the Fabaceae (Leguminosae) family. This plant is a multipurpose species known as a source of high-quality forage for livestock and mostly used for soil conservation. Therefore, Kaliandra is suitable for businesses in both plantation and livestock sectors. Primary data collection was conducted through field observations, captured in digital form (photos or images), and interviews with representative sources. Secondary data were obtained from literature reviews related to theories underlying the background and problem formulation, reviews of official documents or archives from the Seed Control Agency of the Department of Agriculture and Plantations in Aceh regarding the physical and non-physical data of the study objects, as well as journals, internet sources, and others. The financial feasibility analysis of the kaliandra business was conducted by calculating the Net Present Value (NPV), Net Benefit Cost Ratio (Net B/C), and Internal Rate of Return (IRR) using a discount factor of 10%. The results showed an NPV of IDR 416,538,245.51 (NPV > 0). Additionally, the B/C ratio was calculated to be 6.2 (B/C > 1), and the IRR was 12.3% (IRR > i). Based on these calculations, all evaluation criteria were met: NPV is positive, B/C is greater than 1, and IRR is 12.3%, which is higher than the Opportunity Cost of Capital of 10%. Thus, it can be concluded that the development of kaliandra (Calliandra calothyrsus) business is profitable and feasible.
Pengaruh Akuntabilitas, Partisipasi Masyarakat Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Desa : (Studi Kasus Kecamatan Seruway Kabupaten Aceh Tamiang) Nurul Arifin; Afrah Junita; Nasrul Kahfi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2585

Abstract

This research aims to determine the influence of accountability, community participation and transparency regarding the effectiveness of fund management village. This research is quantitative research using types Primary data obtained from questionnaires and measured using a scale likert. The population in this study used all villages in Seruway District has 24 villages. Sampling technique using stratified random sampling. Sample criteria in this study is the Village Head/Village Secretary, MDSK and 2 Village People in every village in the entire Seruway Aceh Tamiang District for a total a total of 96 respondents. Data analysis techniques in this research using multiple linear regression analysis with the help of SPSS version 25. The results of this research indicate that the Accountability variable (X1) is not significant effect on the effectiveness of village fund management, variable Community Participation (X2) has a positive and significant effect on The effectiveness of village fund management, as well as the Transparency variable (X3) have an influence positively and significantly on the effectiveness of village fund management.
Co-Authors Ade Sabila Adnan Achmad Afda Laris Tumangger Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Al Miftahul Husna Aldi Saputra 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 Gustiana Cut Gustiana Cut Gustina Dea Selvani Desi Aryanti Dessina, Cut Detia Octora Shenia Dewi Rosa Indah Diki Ramansyah 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 Ikrima, Meisi 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 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 Ridla Muhammad Salman Muhammad Salman Murni, Mayang Nadiatul Aqsa Nafisah Nuqma Nasyiwa Nasrul Kahfi Nasrul Kahfi Nasution, Nurul Izza Navia, Zidni Ilman Nita Erika Ariani Novia Veronika Nur Ainun Nurhasanah, Nurhanasah Nuriansyah Putra Nurkamilia Nurlia, Siti Nurliza Lubis Nursamsu Nursamsu Nursamsu Nursamsu Nurul Arifin Nurul Arifin Nurul Izza Nasution Puteri, Makhfirah Puti Andiny 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 Silva Humaira Silvia Frastika Khan Sintiani Sintiani Sintiani Sintiani Siti Aisya Sri Ertina Sri Wulandari Rambe 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 Tuti Mutia Ulya Nabilla Umi Sefiana Barokatul Aulia Virta Sari Wahyuningsih, Puji Zufri Zulyatami Lestari