Article Per Year (5 Year)
p-Index From 2021 - 2026
12.222
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) Rengganis Jurnal Pengabdian Masyarakat 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 Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung 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 JIMEKA
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 : 104 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 104 Documents
Search

 3   4   5   6   7 
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD Kabupaten Deli Serdang) Kesuma Puja Lestari; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.6907

Abstract

This study aims to determine the effect of human resource competence, government accounting standards and government internal control systems on the quality of local government financial reporting information. The sampling technique in this study was purposive sampling, namely sampling with certain considerations with a total sample of 93 respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results of this study indicate that the competence of human resources has an effect positive and significant to the quality of local government financial report information. Government accounting standards have a positive and significant effect on quality of local government financial reporting information. The government's internal control system has a positive and significant effect on the quality of report information local government finances. Competence of human resources, government accounting standards and the government's internal control system simultaneously affect the quality of local government financial report information in Deli Serdang Regency.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA APARATUR : STUDI LITERATUR Ersalina; Afrah Junita; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.7004

Abstract

This article examines in the literature the factors that influence apparatus performance. This research uses data sources obtained through collecting research results from journal articles published on Google Scholar in 2018-2022. The results show that performance can be influenced by self-efficacy, participation in budgeting, information technology utilization, and competence. When an individual has high self-efficacy, is involved in preparing a budget, uses technology, and has appropriate competencies, his performance will increase. From these results it appears that this research has the potential to be reviewed through qualitative or quantitative methods using primary or secondary data. self efficacy, Participation in Budgeting, Utilization of Information Technology, Competence, Performance
DETERMINAN KINERJA KEUANGAN DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG Reiky Andika; Afrah Junita; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i2.7818

Abstract

This study aims to determine the effect of leadership style, discipline, motivation and organizational commitment on the financial performance of village governments in Rantau District, Aceh Tamiang District. The sample in this study amounted to 96 respondents. The data analysis method used is multiple linear regression analysis, t test, F test, and coefficient of determination test. The results of the study partially show that leadership style, discipline, motivation, and organizational commitment have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. Simultaneously leadership style, discipline, motivation, and organizational commitment simultaneously have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The limitation of this research is that the sample is only taken from the secretaries and hamlet heads, so that they are not fully represented. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answers that are more reflective of the actual situation. Suggestions for future researchers to expand this research by adding other variables such as work culture and organizational communication. In addition, it is also expected to increase the number of respondents and use the interview method, because with the interview method the researcher will get answers that are more reflective of the actual situation.
DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada OPD Kabupaten Aceh Tamiang) Maulia Safrina; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8363

Abstract

The research was conducted with the aim of knowing the effect of accounting information systems, unethical behavior and compensation on the performance accountability of study government agencies in regional apparatus organizations in Aceh Tamiang Regency. The data used is primary data sourced from research respondents as many as 60 respondents from 30 regional apparatus organizations. Methods of data analysis using quantitative methods with analysis of multiple linear regression equations, test the coefficient of determination (R2) and test the hypothesis (t test and F test). The research results obtained Y = 1.981 + 0.646X1 - 0.366X2 + 0.399X3, a constant of 1.981 is the performance accountability of government agencies before being influenced by accounting information systems, unethical behavior and compensation. The regression coefficient of the variable accounting information system and compensation has a positive effect on the performance accountability of government agencies while unethical behavior has a negative effect on the performance accountability of local government agencies. The test results for the coefficient of determination (R2) of 71.9% accounting information systems, unethical behavior and compensation can explain the performance accountability variables of government agencies, while the remaining 28.1% is influenced by other variables not examined. The results of the partial t test of accounting information systems, unethical behavior and compensation are significant to the performance accountability of government agencies. The results of the simultaneous F test of accounting information systems, unethical behavior and compensation are significant to the performance accountability of government agencies.
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.
PEMBERDAYAAN KUB SAKURA MELALUI PENGGUNAAN BUBU PAYUNG UNTUK MENINGKATKAN INCOME GENERATING MASYARAKAT DESA KUALA LANGSA Agus Putra Abdul Samad; Fairus Fairus; Afrah Junita
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 11 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i11.3873-3879

Abstract

Tujuan dari kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah melakukan pemberdayaan dan pendampingan demi penguatan usaha milik mitra KUB ‘Sakura’ Desa Kuala Langsa Kec. Langsa Barat Kota Langsa. Permasalahan prioritas mitra, yaitu: (1) Alat tangkap ikan dan non ikan yang digunakan tidak efektif dan efesien sehingga cepat mengalami kerusakan, dan jumlah hasil tangkapan ikan dan non ikan tidak optimal dan tidak menentu sehingga tidak menigkatkan income generating mitra; dan (2) Alat tangkap ikan dan non ikan yang lama, memiliki kualitas yang rendah, dan tidak memenuhi standar kelayakan. Metode PKM menggunakan kombinasi metode RRA (Rapid Rural Appresial) dan PRA (Partisipatori Rural Appresial) dengan teknik: 1) Ceramah, 2) Diskusi interaktif, 3) Demonstrasi, dan 4) Praktik langsung. Pengabdian ini memberikan hasil yaitu: 1) 85% mitra memahami berbagai inovasi teknologi dalam perikanan yang efektif dan efesien; 2); 87% mitra memahami cara membuat dan menggunakan bubu payung yang terbuat dari bahan berkualitas dan tahan lama sehigga dapat memberikan hasil tangkapan yang banyak; 3) 43% Mitra mengalami peningkatan income generating.
Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah Haura, Ghina Adhha; Abdullah, Syukriy; Meutia, Rita; Junita, Afrah
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.196-218

Abstract

Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Analysis Regression (MRA), utilizing historical documents data from the Regional Revenue and Expenditure Budget (RREB) -Year Change of 2019, and the Regional Government Financial Report (RGFR) from 2016 to 2018.Results/findings: The multiple linear regression model outcomes indicate that alterations in the SiLPA budget and financial distress collectively influence adjustments in the goods and services budget. Furthermore, MRA results demonstrate that financial distress moderates the impact of SiLPA budget changes on adjustments in the goods and services budget. Theoretical contribution: The application of punctuated equilibrium theory (PET) is proposed as a valuable reference in comprehending regional budget changes. Practical contribution: The study employs a relatively small sample size, as the data is sourced from the 2019 LKPD, considering regional governments with a deficit in the LO for three consecutive years. Additionally, limited secondary data spans only one budget year, and the regression model features only one independent variable, despite previous studies highlighting the multifaceted influences on changes in regional budgets (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).Limitations: The use of small samples occurred because the data used was sourced from LKPD in 2019, with the criteria of local governments experiencing deficits in LO for three consecutive years. Limited secondary data, which is only one budget year. The use of regression models with only one independent variable, while in previous studies it was shown that changes in regional budgets were influenced by many factors (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).
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 : Pusat Riset dan Inovasi Nasional

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.
Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Pada Opd Kota Langsa Silva Humaira; Afrah Junita; Nasrul Kahfi Lubis
Transformasi: Journal of Economics and Business Management Vol. 3 No. 2 (2024): June : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i2.1541

Abstract

The government implements the Regional Management Information System (SIMDA) with the aim of facilitating financial management to achieve reliable financial reports and as a reference in decision-making. The purpose of this study is to identify the impact of user understanding, top management support, and user interest on SIMDA implementation. The research adopts a quantitative approach by collecting primary data through questionnaires distributed to 72 respondents from 24 Regional Device Organizations (OPD) in Langsa City, using purposive sampling method. Data analysis is conducted through multiple linear regression using IBM SPSS 25 software. The study results indicate that user understanding has a significant impact on SIMDA implementation, while top management support and user interest do not have significant individual impacts. However, overall, user understanding, top management support, and user interest collectively have a significant impact on SIMDA implementation.
Faktor-Faktor Yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Opd Kabupaten Aceh Tamiang Indah Putri; Afrah Junita; Mayang Murni
Transformasi: Journal of Economics and Business Management Vol. 3 No. 2 (2024): June : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i2.1542

Abstract

The effectiveness of Accounting Information Systems is an indicator that measures the extent to which the target achievement of transforming data into information to support decision-making in government institutions. This research aims to investigate the impact of work experience, accounting understanding, and technological sophistication on the effectiveness of Accounting Information Systems. It was conducted using quantitative research methods with primary data from 72 respondents through questionnaires distributed to 24 OPDs in Aceh Tamiang District. Sampling was done using purposive sampling techniques. Data analysis was performed using multiple linear regression with IBM SPSS 25 application. The research findings indicate that work experience and accounting understanding significantly influence the effectiveness of Accounting Information Systems, while technological sophistication does not have a significant influence. However, collectively, these three factors have a significant impact on the effectiveness of Accounting Information Systems.
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 Andiny, Puty 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 gustiana, cut 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 Khan, Silvia Frastika 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 Jamil Muhammad Ridla Muhammad Salman Muhammad Salman Muhammad Salman Nadiatul Aqsa Nasrul Kahfi Nasrul Kahfi Lubis Nasution, Nurul Izza Navia, Zidni Ilman Novia Veronika Nur Ainun Nuriansyah Putra 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 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 Syahrial Syahrial Syawaluddin Syawaluddin SYUKRIY ABDULLAH Syukriy Abdullah Syukriy Abdullah Teuku Muhamad Nuzul Akmal Tumangger, Afda Laris Tuti Mautia Tuti Meutia Tuti Mutia Umi Sefiana Barokatul Aulia Wahyuningsih, Puji Zufri Zulyatami Lestari