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DETERMINAN EFEKTIVITAS SISTEM KEUANGAN DESA (SISKEUDES) DI KECAMATAN KARANG BARU Rizkina; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12907

Abstract

This study aims to determine the effect of superior support, user participation, and education level on the effectiveness of the use of the village financial system (SISKEUDES) in Karang Baru District. This study applies a quantitative method by utilizing primary data collected using a questionnaire. The population of this study includes all village officials in 31 villages located in Karang Baru District. The total sample of 93 respondents was selected through a saturated sampling method. This study applies analytical methods including descriptive statistics, multiple linear regression, data quality testing, classical assumption testing, and hypothesis testing. Data processing was carried out using SPSS version 25 software. Based on the analysis findings, it was found that superior support, user participation, and education level have an influence on the effectiveness of the use of the Village Financial System (SISKEUDES). For further research, it is recommended to include additional independent variables to identify more factors that can influence the effectiveness of the village financial
SYSTEMATIC LITERATUR REVIEW: PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN, TEMUAN INSPEKTORAT DAN SISTEM KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA Syawaluddin Syawaluddin; Afrah Junita; Iqlima Azhar
Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1015.843 KB) | DOI: 10.55606/mri.v1i1.644

Abstract

Tujuan dari systematic literature riview ini adalah untuk mengetahui pengaruh transparansi pengelolaan keuangan, temuan inspektorat dan sistem keuangan desa terhadap kinerja pemerintah desa. Metode penulisan artikel systematic literatur review ini adalah dengan metode library search yang bersumber dari media online seperti google schoolar, mendeley dan media akademik lainnya. Hasil systematic literature riview ini adalah 1) transparansi pengelolaan keuangan berpengaruh terhadap kinerja pemerintah desa; 2) temuan inspektorat berpengaruh terhadap kinerja pemerintah desa; 3) sistem keuangan desa berpengaruh terhadap kinerja pemerintah desa.
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Pemerintah Dan Aksesibilitas Laporan Pertanggungjawaban Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Tumangger, Afda Laris; Junita, Afrah; Lubis, Nasrul Kahfi
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.v5i1.11377

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur desa, sistem pengendalian internal dan laporan pertanggung jawaban keuangan desa terhadap akuntabilitas pengelolaan dana desa di Kecamatan Langsa Lama Kota Langsa. Jumlah sampel dalam penelitian ini sebanyak 60 responden. Data yang diperoleh dianalisis dengan menggunakan program SPSS (Statistical Product and Service Solutions). Metode analisis data yang digunakan yaitu analisis regresi linier berganda, uji t, uji F dan uji koefisien determinasi. Persamaan regresi yang diperoleh dalam penelitian ini yaitu Y = 10,049 + 0,214X1 + 0,507X2 + 0,248X3. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan Kompetensi aparatur desa, Sistem pengendalian internal pemerintah, Aksesibilitas laporan pertanggung jawaban keuangan desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa.Temuan ini mengungkapkan bahwa Kompetensi aparatur desa, sistem pengendalian internal pemerintah, dan aksesibilitas laporan pertanggung jawaban keuangan desa mempengaruhi akuntabilitas pengelolaan dana desa sebesar 66,2%, sedangkan sisanya 33,8% dipengaruhi oleh variabel lain di luar model penelitian ini.
Determinan Efektivitas Penggunaan Sistem Keuangan Desa Dengan Peran Pendamping Sebagai Pemoderasi Ramansyah, Diki; Junita, Afrah; Lubis, Nasrul Kahfi
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.
Feasibility of using fish visceral trash in a polyculture system for enhancing the growth performances of giant gourami (Osphronemus gouramy) and redclaw crayfish (Cherax quadricarinatus) Putra AS, Agus; Junita, Afrah; Jamil, Muhammad
Depik Vol 12, No 1 (2023): APRIL 2023
Publisher : Faculty of Marine and Fisheries, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.13170/depik.12.1.28381

Abstract

Giant gouramiand redclaw crayfish are among popular freshwater organisms with significant potential for aquaculture due to their ease of cultivation, resistance to diseases, and high economic value. Therefore, this study aimed to evaluate the feasibility of using fish visceral trash (FVT) in artificial diets to enhance the growthperformancesofgiant gourami(Osphronemus gouramy)andredclaw crayfish(Cheraxquadricarinatus)inapolyculture system.Giant gouramijuveniles (3.620.86cmand3.741.15g)andredclawcrayfish(3.050.35 cm and 6.410.29 g)were dividedinto four groups and cultured in100 L aquarium.Eachgroup was fed twice daily withdiets containing 0%, 10%,20%, and30%FVT/kgdiet. Furthermore, growth performances were assessed in all samples at14days intervals over a period of eight weeks. The resultsshowedthat diets prepared with30%FVTsignificantly affected the growth rateofgiant gourami juveniles,while those comprising20%enhanced the growth of redclaw crayfish.Total length,body weight,specific growth rate, and weight gain significantly increased in samples fed with theexperimentalcompoundeddiets. Based on the observations, it issuggestedthat using FVTcompounded diets tends to improvegrowth performancesinapolyculturesystem.Keywords:Giant gouramiGrowth performanceRedclaw crayfishPolycultureTrash fish
Diseminasi Teknik Artificial Breeding Ikan Air Tawar pada Masyarakat Desa Bukut Kabupaten Gayo Lues AS, Agus Putra; Gustiana, Cut; Fairus, Fairus; Junita, Afrah
Rengganis Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): November 2025
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v5i2.748

Abstract

Freshwater fish farming is one of the economic potentials that can be developed to improve the welfare of rural communities. Bukut Village has great natural resource potential in the freshwater fisheries sector because it is surrounded by clean and clear rivers. However, there are several main problems that hinder the development of freshwater fish farming in this area, namely: 1) Limited knowledge and technology of freshwater fish hatchery, and 2) Limited availability and quality of freshwater fish seeds. The purpose of this Community Service is to educate the community about artificial breeding techniques through socialization and training or direct practice on how to carry out artificial breeding on freshwater fish to increase the number of freshwater fish seed production and community turnover. The community service method is carried out by dissemination through socialization to increase understanding of good and effective freshwater fish farming, training in artificial breeding techniques from selecting broodstock to hatching eggs, and mentoring. The community service partners are 15 people from the Bukut Village community, Terangun Gayo Lues District. The results of the community service showed that 85% of partners experienced increased knowledge about artificial breeding, 89% of partners understood how to select good broodstock for spawning, 84% of partners understood spawning methods, 83% of partners understood larval maintenance techniques, and 63% of partners' income increased.
PENGARUH CURRENT RATIO (CR), NET PROFIT MARGIN (NPM) DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2020 Diki Wahyudi; Afrah Junita; Nasrul Kahfi Lubis
Jurnal of Management and Social Sciences Vol. 1 No. 1 (2023): Januari : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v1i1.68

Abstract

This study aims to determine the effect of Current Ratio, Net Profit Margin, and Return On Assets on stock prices at Food and Beverage Companies listed on the Indonesian Stock Exchange in 2020-2020. The data analysis method used is multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. From the data analysis, the regression equation Y = 6.518 + 0.773X1 + 0.519X2 + 0.620X3 is obtained. Current Ratio has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Net Profit Margin has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Return On Assets has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Current Ratio, Net Profit Margin, and Return On Assets simultaneously have a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. From the analysis of the coefficient of determination it is known that the Current Ratio, Net Profit Margin, and Return On Assets affect the stock prices of companies in the food and beverage sector by 72.4%, while the remaining 27.6% is influenced by other variables outside this research model.
Manajemen Parkir dan Dampaknya terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Aceh Tamiang Junita, Afrah; Muhammad Ridla; Agus Putra AS; Junita Safitri; Muhammad Salman
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10436

Abstract

The aim of the research is to identify, inventory and assess parking problems and their impact on increasing PAD in Aceh Tamiang Regency. The research method used is a qualitative method. Data was collected through observations and in-depth interviews, informants were determined based on the suitability of research indicators. The location of research is the Aceh Tamiang. The results explain that the Aceh Tamiang Regional Government is currently still hampered by several things, such as the lack of strong human resources for collecting and managing taxes and levies in each regional apparatus; there is still resistance, both active and passive, from parking attendants; the database is incomplete and requires further improvement and there is no regular evaluation of the development of potential parking levies that have been managed by the government or levies that have the potential to become a source of new regional revenue.
INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY Junita, Afrah; Andiny, Puty; Meutia, Tuti; Ellidar, Ellidar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.365

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).
INCREASING THE CAPACITY OF GAMPONG'S BUSINESS ENTITY (BUMG) IN AN EFFORT TO IMPROVE COMMUNITY WELFARE IN LANGSA CITY Junita, Afrah; Andiny, Puty; Meutia, Tuti; 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).
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