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<![CDATA[DETERMINAN MINAT MUZAKKI MEMBAYAR ZAKAT PADA BAZNAS DI KABUPATEN MANDAILING NATAL ]]>
<![CDATA[Nur Saidah]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i6.6451
<![CDATA[This study aims to determine the factors that influence the interest of muzakki to pay zakat at Baznas in Mandailing Natal Regency. The population of this study are muslims who have met the requirements to pay zakat in Mandailing Natal. The method of determining the sample using the slovin formula. The sampling technique used stratified random sampling. Data collection was carried out by distributing questionnaires to 143 respondents. The data obtained were then analyzed using SPSS(Statistical Package fot the Sosial Sciensce). This research method shows that trust has no positive and significant effect on muzakki’s intention to pay zakat, transparency has a positive an significant effect on muzakki’s intention to pay zakat and the level of religiosity has a positive and significant effect on muzakki’s interest in paying zakat at Baznas in Mandailing Natal District. Based on this study there are still relatively small and only amounting to 143 respondents and does not cover all Mandailing Natal District. Then for further reseatchers it is suggested to expand the scope of research and add several variables such as income level and education level in paying zakat]]>
<![CDATA[DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PENGGUNAAN APLIKASI 24 SISKEUDES SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Agustina Nurul Fajriah]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui Determinan Akuntabilitas Pengelolaan Alokasi Dana Desa dengan Penggunaan aplikasi siskeudes sebagai variabel moderasi. Penelitian ini dilakukan pada Kecamatan Binjai Kabupaten Langkat. Jenis penelitian ini adalah riset kuantitatif. Teknik pengambilan sampel menggunakan teknik sampel jenuh dengan jumlah sampel yaitu 54 responden. Metode pengumpulan data menggunakan kuesioner dengan skala likert. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dan analisis regresi moderasi dengan menggunakan tingkat signifikan 0,05. Hasil penelitian menunjukkan bahwa secara parsial perilaku pemimpin dan penggunaan aplikasi Siskeudes berpengaruh positif signifikan terhadap akuntabilitas pengelolaan alokasi dana desa. Variabel Kompetensi Perangkat Desa berpengaruh tidak signifikan terhadap akuntabilitas pengelolaan alokasi dana desa. Analisis regresi moderasi menunjukkan bahwa variabel penggunaan aplikasi Siskeudes tidak dapat memperkuat hubungan antara pengaruh perilaku pemimpin dan Kompetensi Perangkat Desa terhadap akuntabilitas pengelolaan alokasi dana desa. Kata kunci: akuntabilitas pengelolaan dana desa, aplikasi SISKEUDES, Perilaku Pemimpin, kompetensi perangkat desa.]]>
<![CDATA[Religion And Tourism Growth In Aceh: A Conceptual Framework ]]>
<![CDATA[Mohamad Handi Khalifah]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7845
<![CDATA[This research aims to discover and assess the halal tourism potential in Aceh Province. This research is qualitative and uses the literature review method. The findings of this study indicate that Aceh has excellent potential as a halal tourist destination, with natural wealth comparable to other well-known tourist destinations in Indonesia; however, Aceh Province, as the only province in Indonesia that follows Islamic Sharia law, must identify market segments in order to promote things that will appeal to foreign tourists. Aceh has met all of these criteria as a norm for halal tourism zones, according to the Global Travel Market Index (GMTI).]]>
<![CDATA[ANALYSIS OF THE EFFECT OF THE USE OF INFORMATION SYSTEMS OF REGIONAL MANAGEMENT (SIMDA) ON ASSET MANAGEMENT IN EAST ACEH DISTRICT GOVERNMENT ]]>
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Rizka Rizka]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v1i1.158
<![CDATA[This study aims to examine the effect of information systems on asset management in the East Aceh District Government. The research was carried out on employees of the goods section of the East Aceh District Government Offices. Determination of the sample used in this study is the census method with a total sample of 44 people. The results showed that there is a significant relationship between information systems on asset management.]]>
<![CDATA[EFFECT OF SERVICE QUALITY ON SERVICE USER SATISFACTION AT CEMPAKA LIMA BANDA ACEH CLINIC ]]>
<![CDATA[Rizka Rizka]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v1i1.159
<![CDATA[The purpose of this study was to find out the Effect of Service Quality on Service User Satisfaction at Cempaka Lima Clinic in Banda Aceh, where the number of samples in the study was 30 respondents using incidental sampling method with a 10% error rate. The method in this study is descriptive quantitative. data collection techniques, namely questionnaires and observations. data analysis techniques using slovin formulas. The study used four free variables and one bound variable. Based on the results of the study it is known that The Quality of Service contributes to the improvement of Customer Satisfaction the results of the research obtained t count value > t table or 2,931 > 1,699, so it can be concluded that the third hypothesis (responsiveness) is accepted. calculation of Test F where obtained the calculated value of F of 7,346 with a significance value of 0.000, because the calculated F value (7,346) is greater than the table F (4.18) it can be concluded that independent variables including Physical Evidence, Reliability, Responsiveness, Guarantee have a simultaneous influence of R2 of 0.540 which means 54.0% customer satisfaction can be explained by service quality variables (independent variables), the remaining 46.0% explained by other factors outside the model]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD Kabupaten Deli Serdang) ]]>
<![CDATA[Kesuma Puja Lestari]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i2.6907
<![CDATA[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.]]>
<![CDATA[PENGARUH BELANJA MODAL, PENDAPATAN ASLI DAERAH, DAN DANA ALOKASI UMUM TERHADAP KINERJA KEUANGAN DAERAH (Studi pada Kabupaten Aceh Tamiang) ]]>
<![CDATA[Ayu Rohanda]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i5.8367
<![CDATA[The research was conducted with the aim of determining the influence of capital expenditure, local original income and general allocation funds on the regional financial performance of Aceh Tamiang Regency. The data used is secondary data sourced from the budget realization report (LRA) of the Aceh Tamiang Regency government. The data analysis method uses a quantitative method with multiple linear regression equation analysis. The partial t test results of local original income are significant to financial performance, while capital expenditure and general allocation funds are partially insignificant to regional financial performance. The results of the F test or simultaneously capital expenditure, local original income and general allocation funds are significant to the financial performance of the Aceh Tamiang Regency Government.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA LANGSA ]]>
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Transformasi Administrasi Vol 11 No 02 (2021): JURNAL TRANSFORMASI ADMINISTRASI ]]>
Publisher : <![CDATA[Puslatbang KHAN ]]>
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DOI: 10.56196/jta.v11i02.190
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah terhadap kinerja keuangan Pemerintah Kota Langsa. Penelitian dilakukan di Badan Pengelolaan Keuangan Pemerintah Daerah (BPKD) Kota Langsayaitu laporan keuangan pemerintah daerah Kota Langsa tahun 2011 sampai dengan tahun 2020. menunjukkan bahwa variable pendapatan asli daerah (PAD) mempunyai nilai signifikan sebesar 0,168 yang berarti diatas 0,05 (tsig > 0,05), sehingga dapat disimpulkan bahwa variabel pendapatan asli daerah tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah.]]>
<![CDATA[Pendampingan kelompok tani boh giri melalui penerapan bujangseta di Aceh Tamiang ]]>
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Rosmaiti Rosmaiti]]>;
<![CDATA[Tengku Putri Lindung Bulan]]>
<![CDATA[ SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jpmb.v8i1.21480
<![CDATA[Abstrak Pengabdian ini bertujuan untuk meningkatkan produksi jeruk bohgiri melalui perbaikan kapasitas SDM petani melalui berbagai kegiatan pendampingan dan latihan yang dirancang khusus bagi pengurus dan anggota dalam sistem pertanian yang modern. Saat ini kelompok tani Cahaya Kita masih menggunakan sistem pertanian konvensional diakibatkan kurangnya informasi dan penyuluhan dari dinas terkait. Situasi demikian menyebabkan masa panen boh giri hanya dua kali dalam setahun sementara permintaan sampai keluar daerah tinggi. Untuk itu tim pelaksana pengabdian melakukan pemberdayaan dengan penerapan teknologi Bujangseta sebagai upaya penggalakan program Kementerian Pertanian (Kementan) dalam memaksimalkan produktivitas jeruk sehingga saat panen buah memiliki kualitas ekspor, harga jeruk relatif stabil dan menghasilkan bibit unggul serta pendapatan petani menjadi lebih meningkat. Kegiatan ini diawali dengan analisis kebutuhan kelompok tani, penyuluhan tentang kelembagaan dan pelatihan teknologi serta pendampingan dengan membuat plot untuk penerapan Bujangseta. Hasil dari kegiatan pengabdian kepada masyarakat ini yaitu: terdapat peningkatan pengetahuan mitra terkait dengan penerapan teknologi Bujangseta dan minat mitra dalam membudidayakan bohgiri dengan teknologi bujangseta semakin meningkat. Kata kunci: kelompok tani; boh giri; bujangseta. AbstractDedication aims to increase bohgiri orange production by improving the human resource capacity of farmers through various mentoring and training activities specifically designed for administrators and members in a modern agricultural system. Currently the Cahaya Kita farmer group still uses conventional farming systems due to a lack of information and counseling from the relevant agencies. This situation causes the boh giri harvest to only be harvested twice a year while demand is high outside the area. For this reason, the service implementation team carries out empowerment by implementing Bujangseta technology as an effort to promote the Ministry of Agriculture (Kementan) program in maximizing orange productivity so that when the fruit is harvested, it has export quality, the price of oranges is relatively stable and produces superior seeds and farmers' income increases. This activity begins with an analysis of the needs of farmer groups, counseling about institutional and technological training as well as assistance with making plots for implementing Bujangseta. The results of this community service activity are: there is an increase in partners' knowledge regarding the application of Bujangseta technology and partners' interest in cultivating bohgiri with Bujangseta technology is increasing. Keywords: farmers; boh giri; bujangseta]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi Berbasis Artificiall Intelligence Terhadap Kinerja Karyawan (Studi Pada PT Bank Syariah Indonesia Tbk di Kota Langsa) ]]>
<![CDATA[Indi Yunita]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.9256
<![CDATA[The research was conducted with the aim of finding out the effect of human resource competence, artificial intelligence-based accounting information systems on employee performance (study at PT Bank Syariah Indonesia Tbk in Langsa City). This type of research is quantitative, the data source used is primary data. The population and sample for this research are employees at PT Bank Syariah Indonesia Tbk in Langsa City, totaling 120 people as the population, and 96 respondents as the sample in this research. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) 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 research results show that partially human resource competency, artificial intelligence-based accounting information systems have a significant positive effect on employee performance. Simultaneously, all independent variables, namely human resource competency, artificial intelligence-based accounting information systems together have a significant positive influence on employee performance. The limitations of this research are only limited to discussing human resource competencies, artificial intelligence-based accounting information systems on employee performance. Research should be developed with various other variables to find out how other variables influence employee performance. It is recommended that future researchers conduct research on different types of companies or different locations and add other variables that influence employee performance.]]>
