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Determinasi Penyerapan Anggaran: Peran Belanja Modal dan Silpa Pada Pemerintah Daerah Provinsi Sumatera Utara Chairunnufus, Indah; Rizky, Fitrian; Arfan, Rahmat; Ariansyah, Ricky; Mirnawati, Mirnawati; Yosa, Natasya Amelia
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 1 (2026): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i1.11356

Abstract

Penelitian yang dilakukan bertujuan untuk mengetahui/menguji penyerapan anggaran yang dipengaruhi oleh belanja modal, rebudgeting, dan sisa lebih perhitungan anggaran pada pemerintah daerah kabupaten/kota di Sumatera Utara. Penyerapan anggaran yang maksimal pada pemerintah daerah sangat penting agar dana digunakan efektif, mendukung pembangunan, pelayanan publik optimal, serta menjamin akuntabilitas dan transparansi pengelolaan keuangan daerah. Dengan menggunakan metode sensus untuk pengambilan sampelnya, terdapat 165 sampel yang dijadikan sampel pada penelitian ini yakni pada kabupaten/kota di Provinsi Sumatera Utara tahun 2019-2023. Analisis regresi data panel digunakan untuk menguji hipotesis dalam penelitian ini. Hasil penelitian menunjukkan belanja modal dan sisa lebih perhitungan anggaran berpengaruh signifikan terhadap penyerapan anggaran
The Role of Social Support Related to Government Budget Efficiency on the Impact of Job Satisfaction and Motivation on Employee Performance in Aceh Rahmat Arfan; Fitrian Rizky
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 19 No. 2 (2025): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jebe.v19i2.11

Abstract

This study seeks to examine and evaluate job satisfaction as a moderating variable that affects the relationship between job satisfaction, motivation, and employee performance in the context of the government's budget efficiency policy implementation in Aceh.  In light of the present government budget efficiency policy, the performance of Aparatur Sipil Negara (ASN) staff is a pivotal element in attaining this efficiency.  Optimal employee performance not only facilitates the achievement of corporate objectives but also ensures the effective and efficient utilization of available funds.  This research population comprises all ASN personnel, including both Pegawai Negeri Sipil (PNS) and Government personnel with Pegawai Pemerintah dengan Perjanjian Kerja (PPPK) under the Satuan Kerja Perangkat Aceh (SKPA).  This study used purposive sampling in conjunction with incidental sampling strategies, given the substantial population size.  This sampling approach is selected for its practicality in identifying respondents when the overall population size is indeterminate.  Respondents were randomly chosen throughout the data collection phase in June-July 2025.  The Moderated Regression Analysis (MRA) method was employed for data analysis to evaluate hypotheses. This study's findings indicate that job happiness and work motivation significantly influence employee performance.  A multiple linear regression model indicates that job happiness adversely and significantly affects employee performance, whereas work motivation positively and significantly influences employee performance.  In contrast, the MRA model reveals a substantial and inverse interaction effect between job satisfaction and motivation on employee performance.  Social support serves as a moderator that enhances the positive and considerable impact of job satisfaction and motivation on employee performance, particularly in relation to budget efficiency implementation in Aceh.  Consequently, organizational management within all SKPAs in Aceh must prioritize enhancing social support in the workplace as a fundamental strategy to alleviate the adverse impacts on job satisfaction and optimize the beneficial effects of work motivation on employee performance.  This strategy will not only enhance the work environment but also improve human resource efficacy in addressing problems posed by the budget efficiency policy, therefore fostering optimal and sustainable performance.
Pelatihan Public Relation dalam Peningkatan Leadership of Tomorrow Pada Seminar Perhumasan Muda Rahmat Arfan; Indra Akbar; Fitrian Rizky; Ricky Ariansyah; Muntasir Muntasir; Khairul Azmy; Desy Puspita
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1103

Abstract

The accelerated development of communication media requires numerous changes and adjustments in all fields, particularly in communication departments that link internal and external organizations. The main problem with the media today is that so much false information, or hoaxes, must be investigated further to determine its veracity. At least within the scope of the organization they manage, it is a requirement for public relations to be able to suppress any information that develops in society. This training utilizes the lecture method and several case studies presented during the training process. The outcomes of this training are that participants comprehend and can enhance their media communication skills for countering fake news and addressing media developments.
Perbandingan Belanja Pegawai, Hibah, dan Belanja Tak Terduga di Aceh: Studi Komparatif Masa Pandemi dan Pasca Pandemi Rahmat Arfan; Safna Lia Rahman; Fitrian Rizky
MAMEN: Jurnal Manajemen Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v5i2.7721

Abstract

This study aims to determine whether there are differences in employee spending, grant spending, and unexpected spending during and after the COVID-19 pandemic in Aceh. This study focuses only on districts/cities in Aceh Province. The research method is a comparative quantitative approach, using secondary data in the form of budget realization reports (LRAs) from the COVID-19 pandemic period (2020-2021) and the post-COVID-19 pandemic period (2022-2023). The data analysis technique used was a paired-samples difference analysis with the Wilcoxon signed-rank test to assess the significance of the differences between the two periods. The results indicate no difference in employee spending before and after the COVID-19 pandemic. This occurs because employee spending is routine, such as salaries and allowances, which must be paid periodically. However, different results were obtained for grant and unexpected spending, with differences both during and after the pandemic. This occurred because, during the pandemic, local governments required substantial reserve funds for emergency response, including purchasing medical equipment, providing social assistance, and supporting COVID-19 response operations. These funds then decreased after the pandemic subsided. This difference also reflects the government’s swift response to the pandemic, focusing on improving the community’s economy and addressing the pandemic within the community. Further research is expected to expand the sample size to provide a broader overview of employee spending, grant spending, and unforeseen expenses during and after the COVID-19 pandemic.
Pendampingan Pengembangan Kemasan Produk bagi Pelaku IKM Kabupaten Aceh Besar melalui Pendekatan Product Development Zahriatul Aini; Daudy Sukma; Desy Puspita; Khairita H; Rahmat Arfan
Altifani Journal: International Journal of Community Engagement Vol. 6 No. 1 (2026): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v6i1.1146

Abstract

This community service program aims to enhance the capacity and competitiveness of Small and Medium Enterprises (SMEs) in Aceh Besar Regency through product packaging innovation assistance. The background of this activity is the significant potential of SMEs in Aceh which still faces serious challenges, especially in the aspects of packaging design, branding, and product legality such as halal and PIRT labels. The method used is a Product Development approach, which includes the stages of ideation, prototyping, and market validation. The program was implemented in August 2025 and involved 25 SME actors in the processed food and creative products sectors. The assistance was provided through theoretical and practical training sessions, including the use of simple graphic design applications like Canva. The results indicate improvement in participants' understanding, evidenced by an increase in the mean score from 62.4 in the pre-test to 84.1 in the post-test, representing a 35% growth. Furthermore, the program successfully produced new packaging prototypes that were validated by consumers, with results showing an increase in visual appeal (78%), clarity of information (82%), and consumer purchase intention (76%). Overall, this program not only improved the participants' knowledge and skills but also resulted in tangible innovations that can enhance the competitiveness of SME products in the broader market.
ARTIFICIAL INTELLIGENCE (AI) BASED JOURNAL ARTICLE WRITING TRAINING FOR COMPUTER COURSE PARTICIPANTS AT LKP GUNA RAYADI ILMU BANDA ACEH Abdul Manan; Yusra Jamali; Saddam; Muhammad Yassir; Adnin AS; Evi Mauliza; Muhammad Falik Arsa; Agustizar; Said syaifullah; Saprijal; Riyan Maulana; Rahmat Arfan; Muridha Hasan; Sudarma JA; Deni Trianda Pitri; Lusi Tutur Mulia; Diah Eka Puspita; Sabitah; Roezaini Soefi; Yonoriadi
Jurnal Pengabdian Bangsa Vol 5 No 2 (2026): MARCH - AUGUST 2026 (Call for Papers)
Publisher : CV. Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpb.v5i2.378

Abstract

The development of Artificial Intelligence ( AI) technology has provided new opportunities in the world of education , especially in supporting scientific writing activities . However , most computer course participants still have limitations in understanding journal article writing techniques that comply with scientific principles and the effective and ethical use of AI. This community service activity aims to improve the competence of computer course participants in writing AI - based journal articles at LKP Guna Rayadi Ilmu Banda Aceh. The method of implementing the activity includes the preparation stage , training implementation , direct practice , mentoring , and evaluation . The participants numbered 25 people from various educational backgrounds . The material provided included an introduction to AI in scientific writing , reference search techniques using Google Scholar, the use of ChatGPT for compiling article outlines , the use of Mendeley in reference management , and the ethics of using AI in academic writing . The results of the activity showed an increase in participants' understanding of the structure of journal articles and the use of AI as a writing aid . Eighty -eight percent of participants were able to draft simple scientific articles in journal format , while 92 % stated that the training was very beneficial in improving their academic skills . This activity demonstrates that the appropriate use of AI can improve the effectiveness and efficiency of the scientific article writing process .
DARI TEMAN UNTUK TEMAN: PENGUATAN KETAHANAN DIRI REMAJA MELALUI PELATIHAN TEKNIS PENDIDIK SEBAYA ANTI NARKOTIKA BERBASIS MODUL SIGAB DI KOTA LANGSA Ricky Ariansyah; Rahmat Arfan; Mirnawati Mirnawati; Indra Akbar; Fitrian Rizky
SENTRA ABDIMAS: Sinergi dan Transformasi dalam Pengabdian kepada Masyarakat Vol 2 No 1 (2026): SENTRA ABDIMAS Volume 2, Nomor 1, Juni 2026
Publisher : STMIK Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33020/sentraabdimas.v2i1.1042

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memperkuat ketahanan diri remaja melalui pelatihan teknis pendidik sebaya anti-narkotika berbasis Modul Remaja Teman Sebaya Siaga Lawan Narkoba (SIGAB) tahun 2024. Kegiatan dilaksanakan di Kota Langsa pada 6–8 Agustus 2025 dengan melibatkan 15 peserta remaja. Pendekatan yang digunakan adalah kualitatif dengan desain pelatihan partisipatif, diskusi kelompok, simulasi, refleksi diri, pengamatan fasilitator, serta evaluasi awal dan akhir kegiatan. Struktur pelatihan mengacu pada materi utama dalam modul, yaitu regulasi diri, asertivitas, penjangkauan teman sebaya, pengenalan potensi diri, pembangunan motivasi, dan pemahaman dampak buruk narkoba. Hasil kegiatan menunjukkan adanya perubahan yang sangat positif. Sebanyak 90% peserta mampu membangun motivasi diri dari kondisi awal 40%, 90% peserta mampu mengenali potensi dirinya dari capaian awal 35%, dan 95% peserta mampu memahami dampak buruk narkoba dari kondisi awal 20%. Temuan kualitatif juga menunjukkan bahwa pendekatan teman sebaya menciptakan suasana belajar yang lebih terbuka, akrab, dan relevan dengan pengalaman remaja. Peserta tidak hanya menerima materi, tetapi juga mulai berani menyampaikan pendapat, menolak pengaruh negatif, dan merancang langkah positif di lingkungan pertemanan mereka. Dengan demikian, pelatihan ini terbukti bermanfaat sebagai model penguatan karakter dan pencegahan narkoba yang kontekstual bagi remaja.