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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 Akbis: Media Riset Akuntansi dan Bisnis 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 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) Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Glosains: Jurnal Sains Global Indonesia
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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Pengaruh Transparansi, Akuntabilitas, dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Desa di kecamatan Secanggang, Kabupaten Langkat) Lause, Vinna Syndi; Iqlima Azhar; Agustina Nurul Fajriah
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.881

Abstract

This research aims to examine the influence of transparency, accountability and community participation on village fund management in villages in Secanggang sub-district, Langkat district. This type of research uses quantitative methods. The data used in this research is primary data by distributing questionnaires. The total population and research sample 64 people. The sample in the study used a saturated sample. The data analysis method used is the multiple regression method, the classic assumption test, validity test method, reliability test, normality test, multicollinearity test, heteroscedasticity test, descriptive statistics and f test, t test and coefficient of determination test. The result of t test showed that transparency has a value of 0,94>0,05 means that transparency has no effect on the management of village funds. The accountability variable has a value of 0,000<0,05 meaning that accountability has a positive and significant effect on village fund management. The community participation has a value of 0,04<0,05 meaning that community participation has a positive and significant effect on village fund management. The F test results obtained were 0,000<0,05. This shows that transparency, accountability, and community participation simultaneously have a positive and significant effect on village fund management. Based on the results of the coefficient of determination test, it was found that 81% of the dependent variable could be explained by the independent variable, while the remaining 19% was influenced by other factors not examined in this research.
DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PERILAKU PEMIMPIN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA KECAMATAN BINJAI KABUPATEN LANGKAT) Khan, Silvia Frastika; Junita, Afrah; Azhar, Iqlima
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.21906

Abstract

This study aims to determine the accountability determinants of village fund allocation management with leader behavior as a moderating variable. This research was conducted in Binjai District, Langkat Regency. The sampling technique used was a saturated sample with a total sample of 54 respondents. The data collection method used a questionnaire with a Likert scale. The data analysis method used in this study is multiple linear regression and moderated regression analysis using a significant level of 0.05. The results showed that partially, the use of the SISKEUDES application, village apparatus competence, and leader behavior had a significant positive effect on the accountability of village fund allocation management. Moderation regression analysis shows that the leader behavior variable strengthens the relationship between the effect of using the SISKEUDES application on village fund allocation management accountability and the leader behavior variable weakens the relationship between the influence of village apparatus competence on village fund allocation management accountability. The value of the coefficient of determination (R2) is 55.1 percent.
Measuring the Resilience of Indonesian Islamic Bank Through the RGEC Model Azhar, Iqlima; Rizka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1192

Abstract

The purpose of this study is to assess the health of Islamic commercial banks using the RGEC technique, which comprises Risk Profile, Good Corporate Governance, Earnings (Rentability), and Capital. Methods of this study employ a quantitative approach based on secondary data from Islamic Commercial Bank financial reports spanning 2015-2024. In this study, descriptive analysis with the RGEC approach was utilized to determine the health of banks. According to the study's findings, the health of Islamic Commercial Banks from 2015 to 2024 has a composite rating of 1 (PK - 1), placing them in the "Very Healthy" category. The NPF ratio is used to analyze the health of Islamic Commercial Banks for the 2015-2024 period, and it ranks one in the extremely healthy group. The assessment of the health level of Islamic Commercial Banks for the period 2015-2024 on the GCG (Good Corporate Governance) aspect using the Self Assessment ratio places them second in the healthy category. The ROA ratio is used to analyze the health of Islamic Commercial Banks for the period 2015-2024 on the Earning (Profitability) component, and it ranks 1 in the very healthy category. The CAR ratio is used to analyze the capital adequacy health of Islamic commercial banks for the period 2015-2024, and it ranks 1 in the extremely healthy category. Implication of this research is that Islamic banks can be categorized as "very healthy" in the 2015-2024 period, thus supporting the theory that the Islamic-based financial system has high resilience to the economic pressure.
PENGARUH FINANCIAL DISTRESS, THIN CAPITALIZATION, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Atika Ulfani; Azhar, Iqlima; Nurismanidar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12892

Abstract

This study aims to determine the extent of the influence of financial distress, thin capitalization, and company size on tax avoidance in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The researcher employed a quantitative research method. The sampling technique used was purposive sampling based on predetermined criteria. The analytical techniques utilized in this study included multiple linear regression analysis, t-tests, F-tests, and determination coefficient tests using SPSS version 20. The analysis results show that Financial Distress does not affect Tax Avoidance), Thin Capitalization affects Tax Avoidance, and Company Size does not affect Tax Avoidance. Simultaneously, the variables of Financial Distress, Thin Capitalization, and Company Size affect Tax Avoidance, with a coefficient of determination of 19.8%. This indicates that the independent variables can explain 19.8% of the variation in Tax Avoidance, while the remaining 80.2% is influenced by factors outside the scope of this study. The substantial Adjusted R2 value represents a limitation of this study; therefore, it is advisable for future research to incorporate additional variables such as transfer price, institutional ownership, and profitability.
FALAH AS THE ULTIMATE GOAL IN SHARIA BANKING PERFORMANCE: BASED TO ISLAMIC ECONOMIC AXIOLOGY Iqlima Azhar; Muhammad Salman; Nasrul Kahfi Lubis; Saparuddin; Yenni Samri Juliati Nasution
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 1 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i1.2360

Abstract

To achieve holistic prosperity (Falah), economics can be used to examine human behavior when faced with a dilemma. The Islamic economic system is founded on notions from the Qur'an and hadith, which give an economic order for achieving overall prosperity. To achieve this prosperity, Islamic commercial banks must be able to generate shareholder faith in the funds in which they invest; thus, it is vital to compare Sharia Banks' performance to their financial reports, which are based on Islamic values. This study examined the impact of BOPO (Operating Expenses and Operating Income) on Sharia Banking Performance, as measured by the Return On Assets (ROA) ratio, with FDR (Financing to Deposit Ratio) acting as a moderating variable. The research object is Bank Aceh Syariah using data analysis techniques used are financial reports published on the Bank Aceh Syariah website from 2016 to 2022. The test tool uses multiple linear regression tests and Moderate Regression Analysis (MRA) with SPSS. The research results show that BOPO has a significant effect on Sharia Banking Performance (ROA), but the FDR variable has not been able to moderate the relationship between BOPO and ROA.
Effectivity of Langsa City Regional Asset Management Azhar, Iqlima; Perkasa, Raihan Aditya; Fajriah, Agustina Nurul; Lubis, Nurliza
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.15078

Abstract

The purpose of this study is to investigate the impact of human resource competency, internal control systems, and information systems on the effectiveness of regional asset management in Langsa City Regional Apparatus Organizations (OPDs). This study employs a quantitative approach, with primary data acquired via the distribution of OPD questionnaires chosen using a purposive sampling procedure. Data were evaluated using the IBM SPSS Statistics 25 application, which included descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The study's findings show that human resource competency, internal control systems, and information systems all have a major impact on the success of regional asset management. Furthermore, these three variables have a major impact on the success of regional asset management. The coefficient of determination value indicates that 54.2% of the efficacy of regional asset management is influenced by human resource competency, internal control systems, and information systems, with the remaining influenced by elements beyond the scope of this study. This study's findings show that enhancing apparatus competency, strengthening internal control mechanisms, and optimizing information systems can improve the transparency, accountability, and efficiency of regional asset management.
Pengaruh Kepemimpinan Kepala Desa, Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Kecamatan Peureulak Aceh Timur Salsabila; Iqlima Azhar; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 2 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i2.14196

Abstract

This study is motivated by the importance of village head leadership, village apparatus competence, and community participation in the management of village funds in Peureulak District, East Aceh Regency. Village fund management is a crucial aspect in realizing effective, transparent, and accountable village development; therefore, good governance as well as the involvement of both the community and village officials are required. This study aims to examine the effect of village head leadership, village apparatus competence, and community participation on village fund management. The population of this study consists of village offices in Peureulak District, with a total sample of 152 respondents selected using a saturated sampling technique. Data were collected through questionnaires measured using a Likert scale, and the data were analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that village head leadership has a positive but not significant effect on village fund management, while village apparatus competence has a positive and significant effect on village fund management. Community participation also has a positive and significant effect on village fund management. Simultaneously, the three variables have a significant effect on village fund management. The conclusion of this study emphasizes that village fund management will be more optimal when supported by good leadership, competent village officials, and active community participation at every stage of the management process.
SYSTEMATIC LITERATURE REVIEW: PENGARUH ANGGARAN BERBASIS KINERJA, TRANSPARANSI DAN AKUNTABILITAS TERHADAP KINERJA PEGAWAI SKPK Aldi Septian Putra; Afrah Junita; Iqlima Azhar
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.97

Abstract

Systematic literature riview ini bertujuan untuk mengetahui pengaruh anggaran berbasis kinerja, transparansi dan akuntabilitas terhadap kinerja pegawai di SKPK Langsa. 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) anggaran berbasis kinerja berpengaruh terhadap kinerja pegawai SKPK; 2) transparansi berpengaruh terhadap kinerja pegawai SKPK; 3) akuntabilitas berpengaruh terhadap kinerja pegawai SKPK.
Analisis The Total Economics Value Of The Mangrove Forest Area In The Development Of Ecotourism In Langsa City, Aceh Safuridar Safuridar; Salman Salman; Iqlima Azhar
Glosains: Jurnal Sains Global Indonesia Vol. 3 No. 1 (2022): Glosains : Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v3i1.48

Abstract

Mangrove forest is one of the potential forest resources so that it has a very important role in coastal and marine ecosystems, especially coastal areas. The maintenance and management of mangrove ecosystems is a problem that must be faced together for the sake of the continuity and sustainability of mangroveforests. The purpose of this study was to analyze the magnitude of the potential direct and indirect benefits, the total economic value of the mangrove forest area in the ecotourism development of Langsa City. The analytical method used is the analysis of benefits and costs. For all types of functions and benefits of mangrove forest areas, the total economic value (TEV) is descriptively used. The results showed that the total value of economic benefits from the mangrove forest of Gampong Kuala Langsa, Aceh was Rp. 2.958.847.000,- of the month which was obtained from 1) the direct benefit value from fish, crabs, shrimp, shellfish and seafood processing was amounting to Rp. 213.710.000,- of the month, 2) The value of indirect economic benefits is Rp. 1.014.379.000,- of the month obtained from trading activities and renting boats. 3) The value of choice is Rp. 1.729.038.000, - of the month from biodiversity, 4) The value of being is Rp. 1.720.000, - of the month. There is a surplus of community consumers in their willingness to pay for the existence of mangrove forests of Rp. 2,705,054.12 of the month.
Co-Authors -, Athika Nuraliza Hanuma Afrah Junita Agustina Agustina Nurul Fajriah Ainul Yusna Harahap Aldi Septian Putra 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 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 Perkasa, Raihan Aditya 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 Salsabila 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