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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Management and Business Innovations Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Global Science Society Glosains: Jurnal Sains Global Indonesia International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies Jurnal Transformasi Administrasi Jurnal Pengabdian Masyarakat Bestari (JPMB) Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Akuntansi dan Keuangan West Science International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA
Azhar, Iqlima
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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

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DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PENGGUNAAN APLIKASI SISKEUDES SEBAGAI VARIABEL MODERASI Azhar, Iqlima; Agustina
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 1 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.005 KB) | DOI: 10.56857/jtb.v9i1.18

Abstract

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.
Pengaruh Pengawasan, Akuntabilitas, Dan Transparansi Terhadap Kinerja Keuangan Pada Kantor SKPK Kota Langsa Gusliandi, Farhan; Lubis, Nasrul Kahfi; Azhar, Iqlima
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3987

Abstract

At this writing, it has a goal, namely to be able to study about an influence on supervision, accountability and transparency, namely on financial performance in the SKPK office in Langsa City. In the writer's research, in order to get some data, the writer used a method, namely distributing questionnaires to a section related to the research made by this writer, so in this way a sample can be taken, then the writer uses a sample, namely the sample is specific, namely all members of the population, the writer needs to draw data by testing the instrument, then there is also a test using classical assumptions and using an regression analysis of multiple linearity. In the end, the conclusion of the hypothesis testing is by showing that (1) the existence of an oversight has a significant effect on financial performance at the SKPK office in Langsa City (2) accountability has a significant effect on performance at the SKPK office in Langsa City (3) Transparency has a significant influence on financial performance at the Langsa City SKPK office. Therefore all hypotheses will be proposed and then accepted.
PENGARUH KOMPETENSI APARATUR DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP PENGELOLAAN DANA DESA (Studi di Desa pada Kecamatan Langsa Lama) Nurhalimah; Azhar, Iqlima; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9512

Abstract

This study aims to determine the Effect of Village Apparatus Competence, Information Technology (IT) Utilization, and Clarity of Budget Targets on Village Fund Management (Case Study of Village in Langsa Lama District). The type of data used is primary data and data collection is carried out by distributing questionnaires to respondents. The sample selection in this study used purposive sampling, a sample of 90 respondents was obtained from 15 Village Offices in Langsa Lama District consisting of the Village Head, Village Secretary, Finance Head, Planning Head, Welfare Kasi, and Village Consultative Body (BPD). The data was analyzed using the SPSS (Statistical Product And Service Solutions) program. The analysis methods used are data quality tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that the competence of Village Apparatus partially has a significant influence on Village Fund Management. Technology Utilization.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (STUDI PADA KANTOR DESA DI KECAMATAN SERUWAY) hidayana, hidayana; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9615

Abstract

This research aims to determine the influence of apparatus competency, transparency and accountability on village financial management performance with organizational commitment as a moderating variable. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample of this research are villages in Seruway sub-district, totaling 15 villages as a population and the samples taken in this research were 60 village financial managers who were chosen randomly. This research uses purposive sampling, namely a certain sampling technique based on a consideration or some criteria. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis and Moderated Regression Analysis (MRA), classical assumption testing and hypothesis testing (T test, F test and Determination Coefficient (R2)). The results obtained from this research are:apparatus competency has a significant effect on village financial management performance,organizational commitment moderates apparatus competency on village financial management performance, (3) transparency has a significant effect on village financial management performance,Organizational commitment moderates transparency in village financial management performance,accountability has a significant effect on village financial management performance,organizational commitment moderates accountability in village financial management performance. The limitations of this research are that many village officials do not have adequate educational background and do not have good competence in managing finances and also lack experience. Given these limitations, the author can provide suggestions, namely that future researchers are expected to be able to develop and perfect further research in the future. Village officials in Seruway District as village financial managers should increase their knowledge, skills and training regarding the preparation of good and correct financial reports so that financial management performance can run well.
Pengaruh Retribusi Daerah, Pajak Daerah Dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kabupatem Aceh Timur Lia, Rauzahlia; Nasrul Kahfi Lubis; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.10142

Abstract

Pelaksanaan otonomi daerah merupakan wujud kemandirian dalam melaksanakan otonomi daerah tersebut dapayt dilihat dari penerimaan pendapatan daerah, retribusi daera, pajak daerah yang merupakan salah satu sumber pendapatan terbesar untuk meningkatkan pendapatan asli daerah. Penelitian ini bertutujuan untuk melihat seberapa pengaruhnya retribusi daerah, pajak daerah dan pertumbuhan ekonommi terhadap pendapatan asli daerah di kabupaten Aceh Timur tahun 2013-2022. Penelitian ini mengunakan teknik pengumpulan data melalui hasil pengolahan data, dokumentasi, yaitu data sekunder berupa laporan realisasi anggaran kabupaten Aceh Timur. Berdasarkan hasil pengolahan data mengunakan aplikasi spss, menunjukan bahwa (1) restribusi daearah dalam periode 2013-2022 berpengaruh signifikan terhadap pendapatan asli daearah dengan sig 0,042 <0,05.(2) pajak daerah dalam periode 2013-2022 berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,608 >0,05 (3) pertumbuhan ekonomi berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,077 >0,05
Pengaruh Komite Audit, Ukuran Perusahaan Dan Profutabilitas Terhadap Tax Avoidance Pada Perusahaab Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Irmayani, Ade; Azhar, Iqlima; Muetia, Tuti
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.v3i2.3463

Abstract

This study aims to dertemine the effect of the audit committee, on frime size and profitability on tax avoidance in textile and and garment companies listed on the Indonesia Stock Exchange (IDX) in 2011-2013. This type of research is a Quantitative population and the sample of this research is all companies listed on the Indonesia Stock Exchange (IDX). The sample is dertemined based on purposive sampling as many as 6 data from textile and garment companies. Data collection methods using literature studies and documentation of the results of the audit committee has no significant positive effect on frim size tax avoidance  significant positive effect on tax avoidance, while profitabilitisynhas a significant negative effect on frim size and profitabilitiy have value Fsign 0,000<0,05 simultaneously effect tax avoidance.
Pengaruh Kompetensi Pengguna, Teknologi Informasi Dan Implementasi SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Langsa Yulianda, Devia; Lubis, Nasrul Kahfi; Azhar, Iqlima
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.v3i2.3579

Abstract

The purpose of this study is to determine the effect of user competence, information technology and SIPD implementation on the quality of Langsa City government financial reports. The sample in this research is 60 respondents. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation in this study is Y = 3.270 +0.197X1 + 0.157 X2 + 0.588X3. User competence has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.027 <0.05. Information technology has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.035 <0.05. The implementation of SIPD has a positive and significant effect on the quality of the financial reports of the Langsa City government, where the t test obtains a sig t value. 0.022 <0.05. User competence, information technology and SIPD implementation simultaneously have a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the F test obtained a sig F value. 0.000 < 0.05. From the test of the coefficient of determination it is known that user competence, information technology and SIPD implementation affect the quality of the Langsa Municipal government's financial reports by 51.7%, while the remaining 48.3% is influenced by other variables outside this research model.
Pengaruh Ukuran Perusahaan, Stabilitas Keuangan, Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Yang Terdaftar di BEI) Gultom, Yuliana; Meutia, Tuti; Azhar, Iqlima
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.v3i2.3469

Abstract

The subject of this study is the company’s size, financial stability, and the influence of external factors on financial statement fraud. In this study, using quantitative methods. The population and research sample consisted of all food and beverage businesses listed on the IDX of the Indonesian Stock Exchange. Multiple linear regression on this study was used with the help of SPSS. This research the regression equation is: Y= 5,792 + 0,003X1 – 0,011X2 + 0,015X3. Firm size has a positive but not significant value of financial statement fraud, according to these findings stability one’s finances has negative but not significant value, and external pressure has a significant and positive impact value on financial statement fraud. Simultaneously company size, financial stability, and external pressure all have a significant impact on fraudulent financial statement. The lack of recent references and the most recent theories regarding firm size, financial stability, and external pressure are the study’s recommendations will focus on the variables and other factors that influence financial statement fraud so that business actors can achieve financial stability and avoid fraud. To avoid fraud pressure from outside.
The Effect Of Profitability, Leverage, And Company Size Financial Distress In Healthcare Service Companies Listed On IDX Azhar, Iqlima; Lubis, Nurliza; Nurjanah, Siti
Journal of Management and Business Innovations Volume: 06, Number: 01, 2024
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v5i01.21733

Abstract

This research examines the influence of profitability, leverage, and company size on financial distress among healthcare service companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach, the study utilizes secondary data from the IDX and official company websites. The sample includes 14 healthcare service companies selected through purposive sampling. Employing multiple regression analysis with the Ordinary Least Square (OLS) method, the findings reveal that profitability positively and significantly impacts financial distress (0,034 < 0,05), leverage negatively and significantly impacts financial distress (0,008 < 0,05), while company size shows a positive but insignificant impact (0,610 > 0,05). The regression model explains 62% of the variance in financial distress.These results suggest that enhancing profitability can reduce the risk of financial distress, while managing leverage levels is critical for maintaining financial stability. The findings offer practical insights for financial managers and stakeholders in the healthcare sector to adopt robust financial planning and monitoring strategies to mitigate distress risks, thereby ensuring operational sustainability. For policymakers, the study underscores the importance of creating supportive financial frameworks for healthcare companies, particularly in volatile economic conditions.Keywords: Company Size, Financial Distress, Leverage, Profitability
ACEH GOVERNMENT POLICY ANALYSIS ON POTENTIAL OF THE NATURAL RESOURCES EXPORT MARKET azhar, Iqlima; Fajriah, Agustina Nurul
Jurnal Transformasi Administrasi Vol 14 No 01 (2024): Jurnal Transformasi Administrasi Volume 14 Nomor 01 Tahun 2024
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

With the establishment of regional autonomy, each area must be able to identify and recognize the potential and superior or basic sectors that it owns at both the provincial and village levels. Aceh, as one of the most strategically positioned provinces in Indonesia, has long served as a conduit for trade and cultural flow connecting Timor and the West. Because to geopolitical situations, Aceh Province now has the possibility to boost its economic potential through encouraging company development. Focus of this research is to assess the export potential of natural resource goods in Aceh Province, determine the degree of production of these natural resources, and analyze natural resources with export potential. The Location Quotient (LQ) is used as an analytical tool to identify natural resources with the potential to be exported. The East Aceh District has a continual superior LQ value (LQ> 1) from 2018 to 2022, according to the results of the Location Qoutient (LQ) research. Langsa City and North Aceh Regency are classified as non-base sectors (LQ<1).
Co-Authors -, Athika Nuraliza Hanuma Afrah Junita Agustina Agustina Nurul Fajriah Ainul Yusna Harahap Aldi Septian Putra Anisa Asnidar Asnidar Asnita Juliana Tampubolon Atika Ulfani Ayu Rohanda Br. Sinuraya, Novita Ria Deri Zulfitrah Dewi Rosa Indah Dhamayanti Fajriah, Agustina Nurul Fitri Mulya Sari Gultom, Yuliana Gusliandi, Farhan Hidayana, Hidayana Indah Permata Sari Indi Yunita Indriani Inge Tasya Lonita Irmayani, Ade Irwan Sanusi Jefry Eka Prayogi Jefry Kesuma Puja Lestari Khairul Aswadi Khan, Silvia Frastika Lause, Vinna Syndi Lia, Rauzahlia Lubis, Nasrul Kahfi Lubis, Nasrul Kahfi Malisa Malisa Maulana Rahman Mayang Priska Anggraini Meutia Dewi Mohamad Handi Khalifah Muetia, Tuti Muhammad andriansyah Muhammad Reza Syahfahlevi Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Murni, Mayang Nadiatul Aqsa Nasrul Kahfi Lubis Novia Veronika Nur Ismanidar Nur Saidah NURHALIMAH Nurismanidar Nurjanah, Siti Nurjannah Nurlina Nurlina Nurlina Nurlina Nurliza Lubis Putri Ratu Ayu Siahaan Rahmi Meutia Renzy Octa Riwanti Renzy Reza Aulia Hasibuan Reza Juliansyah Riny Chandra Riska Armaya - Rizka Rizka Rosmaiti, Rosmaiti Safira Amalia Safuridar Salman Sandi, Paradilla Saparuddin sariati Silvia Frastika Khan Sirait, Agman Suwamunandar Sri Wahyuni Syahputri, Farda Syardiansah, Syardiansah Syarifah Nanda Syawaluddin Syawaluddin Tengku Putri Lindung Bulan Tuti Meutia Yenni Samri Juliati Nasution Yuli Lestari Yulianda, Devia Zuchrina Masyitah - Zulida, Evi Zulyatami Lestari