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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Visioner & Strategis Management Research and Behavior Journal
Chairil Akhyar
Departement Of Management, Faculty Of Economic And Business Universitas Malikussaleh
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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DETERMINANTS OF MSME COMPETITIVENESS IN ACEH PROVINCE Chairil Akhyar; Ikramuddin Ikramuddin; Em. Yusuf Iis; Mariyudi Mariyudi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.864 KB) | DOI: 10.54443/ijerlas.v1i2.46

Abstract

Micro, Small and Medium Enterprises are one of the drivers of national economic growth, because of their ability to absorb workers equal to 95% with a total investment of 60.4%. This study aims to examine the effect of capital capability, empowerment, and product innovation on the competitiveness of micro, small and medium enterprises. And the role of product innovation as a mediating variable in the indirect influence between the coaching program and capital on the competitiveness of micro, small and medium enterprises in Aceh. Study designs a Quantitative Research. This research was conducted on micro, small and medium enterprises (MSMEs) in Aceh Province, Indonesia. The population in this study were micro, small and medium enterprises (MSMEs). The research sample was determined by purposive sampling, with a sample size of 272 SMEs. While the data analysis tool usesStructural Equation Modeling (SEM) Amos to test the effect between exogenous variables and endogenous variables. Pdirect effect test found that capital has no effect on product innovation by -0.035, P-Value 0.754 (Not supported H1). Empowerment has a significant effect on product innovation by 0.249, p-value 0.030 (Supported H2). Capital has a significant effect on the competitiveness of SMEs by 0.220, p-vale 0.014 (Supported H3). Empowerment has a significant effect on MSME competitiveness by 0.542, and p-value 0.000 (Supported H4), and product innovation has a significant effect on MSME competitiveness by 0.274 and p-value 0.000 (supported H5). To test the indirect effect using the Sobel test calculator, it was found that product innovation variables were able to partially mediate the relationship between capital and empowerment on the competitiveness of SMEs. The results of the study indicate that the Empowerment and Product Innovation variables have a significant effect on the competitiveness of MSMEs both directly and indirectly, except for the Capital variable which is found to be insignificant to Product Innovation. Finally, the researcher concludes that the competitiveness of micro, small and medium enterprises in Aceh is determined by the factors of capital capability, empowerment program and product innovation.
THE INFLUENCE OF INTELECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX ON FINANCIAL PERFORMANCE IN SHARIA BANKING IN INDONESIA Marzuki Marzuki; Chairil Akhyar; Nazir Nazir
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 1 (2022): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i1.171

Abstract

This research was conducted with the aim of examining the effect of intellectual capital and the Islamic performance index on the financial performance of Islamic banking in Indonesia. The data used in this research is documentation data as much as 110 data which is the result of multiplication of 11 object observation data with 10 years observation period of Islamic banking financial reports for the period 2010-2019. This study uses the Moderation Regression Analysis research method with a static panel approach. The results of the data analysis found that the intellectual capital variable which is proxied by VACA, VAHU, STVA has a significant effect on financial performance. Furthermore, the Islamic Performance Index variable which is proxied by PSR, ZPR, EDR, and IsRI has a positive and significant effect on the financial performance of Islamic banking in Indonesia. Another finding found that the variable company age did not moderate intellectual capital (VAIC) on financial performance, while firm size moderated intellectual capital on financial performance. Based on these findings, it is hoped that the leadership of Islamic banking in order to improve the financial performance of Islamic banking needs to increase the Intellectual Capital and Islamicity Performance Index.
Pengaruh Penerimaan APBD Terhadap Kemandirian Keuangan Kabupaten/Kota di Provinsi Sumatera Barat M Marzuki; Chairil Akhyar; N Nurlela; Fika Yandani
Jurnal Visioner & Strategis Vol 11, No 1 (2022)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aims to examine the effect of local taxes, regional levies, profit-sharing fund general allocation funds and special allocation funds for regional financial independence in districts/cities in West Sumatra Province. This study uses secondary data, namely data obtained from district/city APBD realization reports in West Sumatra Province from 2016-2020 by accessing the official website on the website of the Directorate General of Fiscal Balance and the Regional Financial Agency of West Sumatra Province. The data analysis technique was using panel data regression analysis. The results of the analysis in this study indicate that local taxes and revenue-sharing funds have a significant positive effect on regional financial independence, while special allocation funds have a significant negative effect on regional financial independence. Meanwhile, regional levies and general allocation funds have no significant effect on regional financial independence.
Pengaruh Pendapatan Asli Daerah Dana Bagi Hasil dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Pemerintahan Dapil II Provinsi Aceh Marzuki Marzuki; Husaini Husaini; Chairil Akhyar; Radiah Alfara
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aimed to determine the effect of Own-source Revenue, Profit Sharing Funds, and Special Allocation Funds on Capital Expenditures in the Government of Electoral District II Aceh. The data used in this study are reports on the realization of the APBD from 2014-2019. The data analysis method used was multiple linear regression using SPSS and three classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test). The results partially showed that Own-source Revenue and revenue sharing funds significantly influenced capital expenditures in the government of electoral districts of Aceh. Meanwhile, the Special Allocation Fund insignificantly influenced capital expenditures in the Aceh district government. Simultaneously, Own-source Revenue, Profit Sharing Funds, and Allocation Funds influenced Capital Expenditures in the two electoral governments of Aceh. Keywords:   Own-source Revenue, Profit Sharing Fund, Special Allocation Fund, Capital Expenditure. 
Analysis of Financial Ratio Determinants for Increasing Operating Profit in MSMEs Service Sector: an Empirical Case Study from Barber Shop Business in Indonesia Muammar Khadafi; Marzuki Marzuki; Chairil Akhyar; Chalirafi Chalirafi; Fuadi Fuadi; Irada Sinta; Rico Nur Ilham
Management Research and Behavior Journal Vol 1, No 2 (2021)
Publisher : Department of Management, Universitas Malikussaleh, Aceh Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mrbj.v1i2.5090

Abstract

This study aims to analyze the Financial Ratios of MSMEs in the haircut service sector at Raden The Barber Banda Aceh from 2015-2019. The data analysis method used in this study uses Profitability Ratios, Liquidity Ratios, Solvency Ratios and Activity Ratios to assess Financial Performance, in accordance with the regulations stipulated by the Decree of the Minister of Small and Medium Enterprises of the Republic of Indonesia No. 06/Per/M.KUKM/V/2006. From the results of data analysis, it can be seen that the Profitability Ratio of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with indicators of GPM (99.35%), NPM (56.78%) and ROA (18.26%), with an overall indicator has a value greater than 10%. The results of the analysis of the Liquidity Ratio of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with the QR (622.97%) and CR (695.41%) indicators with overall indicators having values greater than 200%. Furthermore, the results of the Solvency Ratio analysis of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with the DAR indicator (1.45%) which has a value less than 40%. Finally, the results of the analysis of Raden The Barber Banda Aceh's Activity Ratio from 2015-2019 can be said to be good, with indicators of TATO (32.11%) and RTO (15.13%), with overall indicators having values greater than 10%.
Co-Authors Chalirafi, Chalirafi EM Yusuf Iis Fika Yandani Fuadi Fuadi Husaini Husaini Ikramuddin, Ikramuddin Irada Sinta Mariyudi Mariyudi Marzuki Marzuki Muammar Khadafi Nazir Unimal, Nazir Nurlela, Nurlela Radiah Alfara Rico Nur Ilham