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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) 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
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Pemetaan Faktor Sosial-Ekonomi Penyebab Stunting di Kabupaten Aceh Timur Puti Andiny; Afrah Junita; Tuti Meutia; Umi Sefiana Barokatul Aulia
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10661

Abstract

The objective of the research is to identify and map socioeconomic factors that influence stunting rates in children in East Aceh Regency. The analytical method utilized is descriptive qualitative, utilizing interview techniques. The interviewees for this study were nutrition officers from community health centers located in each sub-district of East Aceh Regency. According to the study's findings, the factors that contribute to stunting are 1) a lack of parental understanding of the risk of stunting and the period of the First 1000 Days of Life, which has an impact on poor consumption patterns during pregnancy and parenting patterns for children, 2) family economic factors or low income levels among parents, and 3) a lack of access to health services. The limitation of this research is that researchers were unable to access all community health centers in East Aceh Regency due to logistical problems. It is hoped that future researchers would be able to conduct study in all health facilities in every sub-district of East Aceh Regency in order to create a map of the causes that cause stunting, which will be valuable in developing appropriate strategies for conquering stunting in the region
Analisis Perubahan Anggaran Sebelum Dan Saat Pandemi COVID-19 di Kota Subulussalam Sari, Virta; Junita, Afrah; Salman, Muhammad
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3497

Abstract

This study aims to determine budget changes before and during the COVID-19 pandemic in Subulussalam City. This study uses quantitative methods descriptip. Sources of data from this study are changes in the regional budget (P-APBD) and Budget realization report (LRA) obtained from the regional apparatus organization (OPD). which consists of the years 2018-2021. Data analysis method using paired Sample t-Test difference test known Sig value. (2-tailed) is 0.009 which is less than 0.05, then Ho is rejected and Ha is accepted with: Ha = there is a difference between budget changes before the pandemic and during the COVID-19 pandemic. so it can be concluded that there is a significant budget change between the budget changes before and during the COVID-19 pandemic due to an increase in changes to the regional budget in 2020 and 2021 for efforts to increase handling of the COVID-19 pandemic in Subulussalam City.
Pengaruh Pemanfaataan Sistem Keuangan Desa, Kejelasan Sasaran Anggaran, Dan Kemampuan Pemanfaatan Teknologi Informasi Terhadap Keberhasilan Pengelolaan Dana Desa (Studi Pada Desa Se-Kecamatan Langsa Lama Kota Langsa) Saputra, Aldi; Lubis, Nasrul Kahfi; Junita, Afrah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3619

Abstract

This study aims to determine the effect of using the village financial system, clarity of budget targets, and the ability to use information technology on the successful management of village funds. This research is a quantitative study using primary data types obtained from questionnaires and measured using a Likert scale. The population in this study used all villages in the Langsa Lama sub-district as village heads of 15 villages. The sampling technique used stratified random sampling. The sample criteria in this study were the village head, village secretary, village treasurer, and siskeudes operators in Langsa Lama District, totaling 60 people. The data analysis technique in this study used multiple linear regression analysis with the help of SPSS version 25. The results of this study indicate that the variable use of the village financial system has a positive and significant effect on the success of managing village funds, the variable clarity of budget targets has a positive and significant effect on success management of village funds, as well as the variable ability to use information technology has a positive and significant effect on the successful management of village funds. Based on the limitations in this study, it is recommended that future researchers who wish to examine the successful management of village funds add other variables related to the successful management of village funds, for example budget participation, competence of village officials and others. Conduct research in other areas or in different areas. More wider. Suggestions for each village government must increase the transparency of the use of the budget and in the preparation must include people who are components.
Flypaper Effect Pada Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Daerah Dengan Pendapatan Asli Daerah Sebagai Variabel Moderasi (Studi Pada Pemerintah Kabupaten Aceh Tamiang) Ainun, Nur; Junita, Afrah; Salman, Muhammad
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3629

Abstract

This study aims to determine the effect of the Flypaper Effect on General Allocation Funds and Special Allocation Funds on Regional Expenditures with Regional Original Income as a Moderating Variable (Case Study in the Government of Aceh Tamiang District). The population of this study is in the form of Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District. The sampling technique uses the Saturated Sample method where all members of the population are used as samples. The sample in this study is in the form of realization reports regarding Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District, so the number of observations is 8 years. The data analyzed in this study is the documented realization of the Regional Expenditure Budget (APBD) from the Aceh Tamiang Regional Financial Management Agency (BPKD) and the Directorate General of Fiscal Balance (DJPK) website. The results showed that partially the Allocation Fund variable had a positive and significant effect on regional spending in Aceh Tamiang District. Meanwhile, the special allocation fund variable is not significant for regional spending in Aceh Tamiang District. Regional original income has no significant effect on regional spending. Partially local revenue cannot moderate the relationship of general allocation funds to regional spending in Aceh Tamiang district. Partially local revenue cannot moderate the relationship of special allocation funds to regional spending in Aceh Tamiang district. Finally, general allocation funds, special allocation funds, and local revenues together have a positive and significant effect on regional spending in Aceh Tamiang District.
DETERMINAN KECENDERUNGAN KECURANGAN PADA PENGELOLAAN DANA DESA DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI DI KECAMATAN LANGSA LAMA Puteri, Makhfirah; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10007

Abstract

This research aims to determine the influence of Self Interest, bystander effect, organizational culture on the tendency to cheat in village fund management with the internal control system as a moderating variable. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in Langsa Lama District, totaling 15 villages as the population and the samples taken in this research were 75 samples. This research uses purposive sampling, namely a certain sampling technique based on certain considerations or criteria. The data obtained was analyzed using the PLS (Partial Least Square) analysis technique. The equation models analyzed are outer model, inner model and hypothesis testing. The results obtained from this research are: (1) Self interest has a negative effect on the tendency to cheat, (2) Bystander effect has no effect on the tendency to cheat, (3) Organizational culture has no effect on the tendency to cheat, (4) The internal control system has no effect on tendency to cheat, (5) The internal control system is not able to moderate the relationship between self-interest and the tendency to cheat in the management of village funds, (6) The internal control system is not able to moderate the bystander effect relationship to the tendency to cheat in the management of village funds, (7) The internal control system is not able to moderate the relationship between organizational culture and the tendency for fraud in village fund management.
DETERMINAN FISCAL STRESS DI KOTA LANGSA Fevi Prastika Dewi; Tuti Meutia; Afrah Junita
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.11041

Abstract

This research aims to determine the influence of the variables Growth in Original Regional Income, Economic Growth and Capital Expenditures on Fiscal Stress in Langsa City, either partially or simultaneously. The data used is Regional Original Income and Capital Expenditure data from 2008-2017 obtained from the Langsa City Regional Financial Management Agency (BPKD), as well as Gross Regional Domestic Product (GRDP) data for 2008-2017 obtained from the Langsa City Central Statistics Agency website. The data analysis methods used are the Classic Assumption Test, multiple linear regression analysis, and the coefficient of determination test. The results of the research show that partially the growth variables of local original income and capital expenditure have an effect on fiscal stress in Langsa City, while the economic growth variable has no effect on fiscal stress in Langsa City. Simultaneously, the variables of local original income growth, economic growth and capital expenditure influence fiscal stress in Langsa City
DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DI KABUPATEN ACEH TIMUR Nadiatul Aqsa; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11044

Abstract

This research aims to determine the influence of apparatus competency, integrity and accountability on preventing fraud in village financial management partially and simultaneously. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in the Peudawa sub-district, totaling 17 villages as the population and the sample taken in this research was 60 village officials. The data obtained was analyzed using SPSS analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2)). The partial research results show that the competence of village officials has a positive and significant effect on preventing fraud in village financial management, integrity has a positive and significant effect on preventing fraud in village financial management, accountability has no effect on preventing fraud in village financial management. Simultaneous research results show that together village apparatus competency, integrity and accountability have a positive and significant effect on preventing fraud in village financial management. with a termination coefficient (R2) of 70.1%, it influences the prevention of fraud in village financial management, while 29.9% is influenced by other variables outside the research. The limitation of this research is that it only used 68 respondents, which is actually not enough to describe the actual situation and the number of independent variables used is not comprehensive enough, so for further research it is hoped to add other independent variables that can influence fraud prevention in village financial management. Such as transparency, internal control systems, individual morality, whistleblowing systems and others.
Analisis Karakteristik Potensi Sektor Unggulan Kota Langsa Afrah Junita; Puti Andiny; Cut Dessina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6757

Abstract

Penelitian ini bertujuan untuk mengidentifikasi sektor-sektor unggulan dan memetakan potensi sektor-sektor unggulan di Kota Langsa. Metode analisis data yang digunakan dalam penelitian ini adalah analisis Location Quotient dan tipologi Klassen. Hasil penelitian menunjukkan bahwa sektor unggulan Kota Langsa adalah sektor akomodasi dan penyediaan makan minum; layanan kesehatan dan kegiatan sosial; perdagangan besar dan eceran, reparasi mobil dan sepeda motor; layanan lainnya; informasi dan komunikasi; layanan keuangan dan asuransi; industri pengolahan; layanan perusahaan; pasokan air, pengelolaan limbah, limbah dan daur ulang; transportasi dan pergudangan; real estat; dan konstruksi. Berdasarkan hasil analisis tipologi klassen, sektor yang tergolong sektor prima adalah kategori konstruksi. Sektor yang berkembang adalah kategori penyediaan air, pengelolaan limbah, limbah dan daur ulang; penyediaan akomodasi dan makanan minum; informasi dan komunikasi; layanan perusahaan; layanan pendidikan; layanan kesehatan dan kegiatan sosial; layanan lainnya. Berikutnya yang tergolong faktor potensial adalah kategori pertanian, kehutanan, dan perikanan; industri pengolahan; perdagangan besar dan eceran; reparasi mobil dan sepeda motor; transportasi dan pergudangan; administrasi pemerintahan, pertahanan dan jaminan sosial wajib. Sedangkan sektor yang tergolong tertinggal adalah sektor pertambangan dan penggalian; pengadaan listrik dan gas; jasa keuangan dan asuransi dan real estat.
Parliament Oversight on Local Government Financial Management an Empirical Evidence Abdullah, Syukriy; Reza, Mirza Khairul; Junita, Afrah; Meutia, Tuti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11687

Abstract

The purpose of this study is to explain the effect of the Political Background (PB) and Regulation Understanding (RU) on the Local Financial Oversight (LFO) by the Local House of Representatives (Dewan Perwakilan Rakyat Daerah/DPRD) of Pidie Regency, Aceh, moderated by Public Accountability (PA) and the Public Transparency (PT). Agency perspective is used to explain the phenomena and problems studied. Respondents in this study were 32 members of the DPRD involved in LFO and primary data obtained from questionnaires distributed to them. The model used is multiple linear regression with moderating. The results showed that PB had an effect on LFO, while the RU variable had no effect. Another finding is PT moderates the relationship PB with LFO.
Penelitian Jurnal Kecenderungan Kecurangan Akuntansi Indonesia Yang Diterbitkan Di Google Scholar Periode 2021-2022; Desain Riset Dan Analisis Data Maghfira Yumna Zalia; Afrah Junita; Tuti Meutia
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.86

Abstract

Kecenderungan Kecurangan Akuntansi menunjukkan adanya indikasi untuk melakukan suatu tindak kecurangan akuntansi atau penipuan yang melibatkan pihak ahli terkait dengan bidang yang ditekuni baik di pemerintahan maupun perusahaan. Telaah literatur ini menggunakan analisis informasi yang tersaji dari beberapa artikel ilmiah di seluruh Indonesia dan telah dipublikasikan di Google Scholar sepanjang tahun 2021-2022, memfokuskan penelitian pada kecenderungan kecurangan akuntansi. Kajian ini menjelaskan jenis penelitian yang lebih banyak digunakan oleh peneliti yaitu pendekatan kuantitatif dengan data primer. Sedangkan untuk instrumen peneliti lebih banyak menggunakan kuesioner dan metode analisis data yang paling umum digunakan yaitu analisis regresilinear berganda.
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