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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
Afrah Junita
Akuntansi, Fakultas Ekonomi, Universitas Samudra
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INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY Afrah Junita; Puty Andiny; Tuti Meutia; Ellidar Ellidar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.383

Abstract

BUMG is one of the important considerations for channeling village community initiatives in developing village potential, managing and utilizing the potential of village natural resources, optimizing human resources (village residents) in their management, and the existence of capital participation from the village government in the form of financing and gampong wealth that submitted to be managed as part of BUMG. Through the development of gampong potentials accompanied by community participation in managing BUMG, it will encourage the village economy and create village economic independence. However, ironically, of the 66 BUMGs, only 30 are active and the rest are in suspended animation. According to the Head of BUMDes, the Gampong Community Empowerment Agency (BPMG) of Langsa City, the BUMDes have no creative ideas, so they do not have market competitiveness, and the weak resources that master technology, so they cannot connect the products produced by BUMG with the market by using technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). Weak resources that master technology so that they cannot connect the products produced by BUMG with the market by utilizing technology. The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy). The results showed that Langsa City BUMG is in the first quadrant, namely the Strategy Quadrant for Supporting Aggressive Strategy where this quadrant is a very profitable situation because it is supported by strengths and opportunities so that it can take advantage of existing opportunities. The strategy taken is to support an aggressive growth policy (growth oriented strategy).
STRATEGY STUDY OF TOURISM DEVELOPMENT ACEH TAMIANG REGENCY Afrah Junita; Muhammad Ridla; Agus Putra AS
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.
Pengaruh Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi di Kota Langsa Tuti Meutia; Imelda Husna; Afrah Junita
Jurnal Transformasi Administrasi Vol 12 No 02 (2022): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v12i02.216

Abstract

This research was conducted to know the effect of the General Allocation Fund and the Special Allocation Fund on Capital Expenditures with Economic Growth as a Moderating variable. The results of this study indicate that: (1) General Allocation Funds have a positive and significant effect on Capital Expenditures (2) Special Allocation Funds have a positive and significant effect on Capital Expenditures (3) General Allocation Funds have no significant effect on Capital Expenditures with Economic Growth as a Moderating variable (4) Special Allocation Funds have a positive and significant effect on Capital Expenditures with Economic Growth as a Moderating variable (5) General Allocation Funds and Special Allocation Funds have a positive and significant effect on Capital Expenditures (6) General Allocation Funds and the Special Allocation Fund has a positive and significant effect on Capital Expenditure with Economic Growth as a Moderating variable.
Analisis Penerapan Standar Akuntansi Pemerintah Terhadap Aset Tetap Pada Kantor Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Aceh Tamiang Malisa Malisa; Afrah Junita; Iqlima Azhar
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3657

Abstract

Fixed assets are tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or utilized by the general public. This study aims to find out how the application of government accounting standards for fixed assets at the Office of the Regional Financial Management Agency in Aceh Tamiang Regency. The data collection method used is library research and field research. The data analysis use descriptive qualitative. The results showed that the application of government accounting standards for fixed assets at the Aceh Tamiang Regency Regional Financial Management Office did not work in accordance with the statement of Government Accounting Standards Number 07. For the classification of fixed assets, the recognition of fixed assets, measurement/assessment of fixed assets have been categorized according to government accounting standard Number 07. However, the depreciation of fixed assets is not in accordance with the government accounting standard statement number 07.
DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PERILAKU PEMIMPIN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA KECAMATAN BINJAI KABUPATEN LANGKAT) Silvia Frastika Khan; Afrah Junita; Iqlima Azhar
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.
DETERMINAN GAYA HIDUP MAHASISWA PROGRAM STUDI AKUNTANSI DI FAKULTAS EKONOMI UNIVERSITAS SAMUDRA (STUDI EMPIRIS ASPEK KEPERILAKUAN) Suci Wulandari; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.271 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Ekonomi, Kelompok Acuan, Pendapatan Orang Tua, dan Status Sosial terhadap Gaya Hidup Mahasiswa Program Studi Akuntansi Di Fakultas Ekonomi Universitas Samudra (Studi Empiris Aspek Keperilakuan). Data dalam penelitian ini merupakan data primer dengan metode penyeberan kuesioner untuk pengumpulan data. Metode penelitian yang digunakan adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh mahasiswa aktif program studi akuntansi. Sampel dalam penelitian ini berjumlah 158 orang yang diperoleh dengan menggunakan metode probability sampling dengan jenis random sampling. Analisis statistik yang di gunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan SPSS (Statistical Package For The Social Science). Hasil dari penelitian ini menunjukkan bahwa Literasi Ekonomi berpengaruh secara positif dan signifikan terhadap Gaya Hidup Mahasiswa. Kelompok Acuan tidak berpengaruh signifikan terhadap Gaya Hidup Mahasiswa. Pendapatan Orang Tua tidak berpengaruh signifikan terhadap Gaya Hidup Mahasiswa. Status Sosial berpengaruh secara positif dan signifikan terhadap Gaya Hidup Mahasiswa. Literasi Ekonomi, Kelompok Acuan, Pendapatan Orang Tua, dan Status Sosial berpengaruh positif dan signifikan terhadap Gaya Hidup Mahasiswa
ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN PSAK NO.69 PADA PT. PERKEBUNAN NUSANTARA I Asnita Juliana Tampubolon; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.064 KB)

Abstract

Penelitian dilakukan dengan tujuan untuk mengetahui perlakuan akuntansi aset biologis yang sesuai dengan PSAK No.69, dan kesesuaian akuntansi aset biologis pada PT. Perkebunan Nusantara I. Jenis data yang digunakan adalah data kualitatif dan sumber data yang digunakan adalah data primer dan sekunder, dan metode pengumpulan data diperoleh dengan menggunakan metode studi kepustakaan, metode wawancara dan metode dokumentansi. Metode analisis data yang digunakan adalah metode analisis deskriptif. Hasil penelitian ini menunjukan bahwa dalam melakukan perlakuan akuntansi aset biologis PT. Perkebunan Nusantara I berbeda dengan PSAK No.69. Perbedaan tersebut mengenai: Pengukuran nilai wajar yang tidak dilakukan oleh PT. Perkebunan Nusantara I dimana lebih menggunakan harga perolehan. Selain itu mengenai penyajian laporan keuangan dibagian aktiva tidak lancar seharusnya akun didalamnya lebih dirincikan lagi karena hal itu berlawanan dengan konsep dasar akuntansi yaitu konsistensi. Penyesuaian kematian atau cacat biologis tidak dilakukan oleh perusahaan dan menyebabkan nilai buku dengan nilai yang sebenarnya berbeda. Sehingga menyebabkan laporan keuangan kurang dapat diandalkan dan relevan.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL DI KOTA LANGSA Detia Octora Shenia; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.776 KB)

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari variabel Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal di Kota Langsa baik secara parsial maupun simultan. Data yang digunakan adalah data Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Belanja Modal dari tahun 2003-2017 yang diperoleh dari Badan Pengelola Keuangan Daerah Kota Langsa. Metode analisis data yang digunakan ialah uji asumsi klasik, analisis regresi linear berganda, serta uji koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial variabel Pendapatan Asli Daerah dan Dana Alokasi Khusus berpengaruh terhadap Belanja Modal di Kota Langsa, sedangkan variabel Dana Alokasi Umum tidak berpengaruh terhadap Belanja Modal di Kota Langsa. Secara simultan variabel Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus berpengaruh terhadap Belanja Modal di Kota Langsa.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT DAERAH DI KABUPATEN ACEH TENGGARA Ruhmana Syakinah; Afrah Junita; Muhammad Salman; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.197 KB) | DOI: 10.33059/jmas.v2i6.4224

Abstract

This research was conducted in Baitul Mal, Southeast Aceh Regency. This study aims to analyze the suitability of recording and acknowledging cash transactions of Zakat and Infaq/Alms funds at the Baitul Mal, Southeast Aceh Regency based on the Statement of Financial Accounting Standards (PSAK) Number 109. The analytical method in this study uses a comparative descriptive analysis method with data collection methods through interviews. and documentation. The results of this study indicate that the application of Zakat and Infaq/Alms accounting in Baitul Mal, Southeast Aceh Regency is not in accordance with the Statement of Financial Accounting Standards (PSAK) Number 109 concerning Zakat and Infaq/Alms, this is indicated by the absence of presentation of components of financial statements that complete based on PSAK Number 109, namely the statement of financial position (balance sheet), reports on changes in funds, reports on changes in assets managed, reports on cash flows, and notes to financial statements, but only presents simple financial statements, namely reports on the collection and distribution of zakat and infaq/alms funds.
DETERMINAN EFEKTIVITAS PENGGUNAAN SISTEM KEUANGAN DESA DENGAN PERAN PENDAMPING DESA SEBAGAI PEMODERASI (Studi Pada Desa Se-Kecamatan Langsa Lama Kota Langsa) Reza Aulia Hasibuan; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.258 KB) | DOI: 10.33059/jmas.v2i5.4446

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi Efektivitas Penggunaan Sistem Keuangan Desa Dengan Peran Pendamping Desa Sebagai Variabel Moderasi studi pada desa Se-Kecamatan Langsa Lama Kota Langsa. Pemilihan sampel diambil dengan menggunakan metode sampel jenuh yaitu 15 Desa. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 60 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square). Model persamaan yang dianalasis adalah outer model, inner model dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa: (1) Kualitas Sumber Daya Manusia tidak berpengaruh signifikan terhadap Efektivitas Penggunaan Sistem Keuangan Desa, (2) Komitmen Organisasi Pemerintah Desa berpengaruh positif dan signifikan terhadap Efektivitas Penggunaan Sistem Keuangan Desa, (3) Peran Pendamping Desa tidak berpengaruh signifikan terhadap Efektivitas Penggunaan Sistem Keuangan Desa, (4) Peran Pendamping Desa tidak dapat memoderasi pengaruh Kualitas Sumber Daya Manusia terhadap Efektivitas Penggunaan Sistem Keuangan Desa, (5) Peran Pendamping Desa tidak dapat memoderasi pengaruh Komitmen Organisasi Pemerintah Desa terhadap Efektivitas Penggunaan Sistem Keuangan Desa.
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 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 Tuti Mautia Tuti Meutia Umi Sefiana Barokatul Aulia Wahyuningsih, Puji Zufri Zulyatami Lestari