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All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Samudra Ekonomika JAKTABANGUN: Jurnal Akuntansi dan Pembangunan MIMBAR : Jurnal Sosial dan Pembangunan J-ISCAN : Journal of Islamic Accounting Research
Irfan Irfan
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PERBANDINGAN PERTUMBUHAN RASIO KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL hikalmi; Irfan; mulia andirfa
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

The purpose of this study is to test the growth of financial ratios between Islamic Commercial Banks and Conventional Commercial Banks. The object of this research is Islamic Commercial Banks and Conventional Commercial Banks for the period 2010-2019. The samples in this study are Islamic Commercial Banks and Conventional Commercial Banks in the period 2010-2019. The results show that there are differences between the ratio of CAR, ROA, ROE, OEOI, LDR, and NPL between Islamic Commercial Banks and Conventional Commercial Banks
ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA 1 PANDEMI COVID-19 Mulia Andirfa; Irfan; maryana
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

The problem of budget abuse in Lhokseumawe City leads to a tendency for accounting fraud where the Inspectorate as the regional financial supervisor has shown an attitude of lack of accounting compliance in the presentation of regional financial statements, this is shown due to negligence made by employees, especially in the audit section. Employee behavior also shows unethical behavior within the organization, where the impression is that the Inspectorate's employees let the regional financial cash into the company's personal account in Lhokseumawe City. If cash can be deposited into a personal account of the company or SKPD, this has proven that the performance of the Lhokseumawe City Inspectorate still needs internal control within the organization, with the aim of making improvements, enhancements, and strengthening the role of being supervisors, examiners and early warning providers to the system. reliable internal control and financial governance of the Regional Government (Pemda). Therefore, this study aims to determine the effect of accounting compliance and unethical behavior on the tendency of accounting fraud with internal control as a moderating variable at the lhokseumawe city inspectorate office.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI INDONESIA Mulia Andirfa; Irfan; Hikalmi
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to examine the effect of capital structure and firm size on thevalue of banking firms in Indonesia. The data used in this study is secondary data asmany as 32 samples by accessing the official website of the financial services authorityusing a purposive sampling method. The method used to analyze the independent variableand the dependent variable is the multiple linear regression method and the classicalassumption test. The results of the study partially that capital structure has no effect onthe value of banking firms in Indonesia for the 2017-2020 period and firm size has asignificant effect on the value of banking firms in Indonesia for the 2017-2020 period.Simultaneously shows that the capital structure and size of the company have asignificant effect on the value of banking companies in Indonesia for the 2017-2020period.
STUDI EMPIRIS DETERMINASI HARGA MINYAK DUNIA DI INDONESIA neni triana; fauzan; Irfan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

Abstract This study aims to analyze the effect of inflation on world oil prices, Rupiah-US Dollar exchange rate on world oil prices, money supply on world oil prices, world oil prices on inflation, Rupiah-US Dollar exchange rate on inflation, money supply on inflation, world oil prices against the Rupiah-US Dollar exchange rate, inflation against the Rupiah-US Dollar exchange rate, the money supply against the Rupiah-US exchange rate, world oil prices against the money supply, inflation against the money supply, and the Rupiah-US Dollar exchange rate against the money supply outstanding in the short and long term. Data sources were obtained from BPS Indonesia 2021, Bank Indonesia 2021, and Investing.com, 2021. The data analysis method used was panel data regression analysis through Vector Error Correction Model (VECM) estimation. The results show that: (1) Inflation has a positive effect on world oil prices in the long term, but inflation has no effect on world oil prices in the short term; (2) The Rupiah-US Dollar Exchange Rate has a positive effect on world oil prices in the long term, but the Rupiah-US Dollar Exchange Rate has no effect on world oil prices in the short term; (3) The money supply has a negative effect on world oil prices in the long and short term; (4) World oil prices have a negative effect on inflation in the long and short term; (5) The Rupiah-US Dollar Exchange Rate has a positive effect on inflation in the long and short term; (6) The money supply has a negative effect on inflation in the long term and short term; (7) World oil prices have a negative effect on the long-term and short-term US Dollar exchange rate; (8) Inflation has a positive effect on the Rupiah-US Dollar exchange rate in the long term, but inflation has a negative effect on the Rupiah-US Dollar exchange rate in the short term; (9) The money supply has a negative effect on the Rupiah-US Dollar exchange rate in the long term, but the money supply has a positive effect on the RupiahUS Dollar exchange rate in the short term; (10) World oil prices have a negative effect on the long-term and short-term US Dollar exchange rate; (11) Inflation has a positive effect on the money supply in the long run, but it has a negative effect on the money supply in the short term; (12) The Rupiah-US Dollar exchange rate has a positive effect on the money supply in the long run, but the Rupiah-US Dollar exchange rate has a negative effect on the money supply in the short term.
PENGARUH PENGGUNAAN DANA DESA DAN BADAN PERMUSYAWARATAN DESA (BPD) TERHADAP KESEJAHTERAAN MASYARAKAT (Studi Kasus Desa Lancang Barat Kecamatan Dewantara 1 Kabupaten Aceh Utara) neni triana; Irfan; miswar
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.716 KB) | DOI: 10.56857/jaktabangun.v8i2.140

Abstract

The village is a representation of the smallest legal community unit that has existed and has grown in line with the history of Indonesian people's lives and has become an integral part of the structure of Indonesian social life. As a form of village recognition by the state, especially in the context of clarifying the functions, duties, responsibilities and authorities of the village, as well as strengthening the position of the village and rural communities as subjects of development. The village is not just an object of development but is now a subject for building welfare (Mondong, 2013). Law Number 6 of 2014 confirms that the government's commitment to developing villages is to become independent and democratic, so that they can bring new hopes to social life. However, not a few people are worried about the management of Village Funds. In this study researchers will examine the Use of Village Funds and Village Consultative Body (BPD) for Community Welfare in Lancang Barat Village, Dewantara District, North Aceh. The population in this study is the government of Lancang Barat Village consisting of the keuchik, secretary, tuha peut, tuha lapan, Kaur and the community concerned. The population in Lancang Barat Village is 7,000 people, with the sampling method using the Slovin method so that the number of research samples is 300 people. Data analysis was carried out using a questionnaire and analyzed with SPSS. The results of the study found that the Village Fund had a positive and significant effect on community welfare. Providing Village Funds is a form of fulfilling village rights to carry out its autonomy so that it grows and develops following the growth of the village itself based on diversity, participation, autonomy, democratization, community empowerment can increase the role of the Village Government in providing services and improving community welfare. The Village Consultative Body has a positive and significant effect on improving community welfare. Village Community Welfare is a process in which village community members initially discuss and determine their wishes, then plan and work together to fulfill their wishes. Key Words: Village Fund, Welfare
ANALISIS PERMINTAAN KARET ALAM INDONESIA DAN NEGARA PESAING KE AMERIKA SERIKAT shalawati shalawati; Irfan; faisal; siti maisarah
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

Penelitian ini bertujuan untuk menganalis tingkat permintaan karet alam Indonesia dan negara pesaing (Thailand, India, Malaysia, dan Vietnam) ke Amerika Serikat tahun 2011-2020 dan menganalis pengaruh nilai tukar dan harga ekspor terhadap nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Data yang digunakan dalam penelitian ini adalah data sekunder permintaan karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Sampel yang digunakan yaitu negara Indonesia dan 4 (empat) negara pesaing (Thailand, India, Malaysia, dan Vietnam). Metode analisis data yang digunakan yaitu analisis regresi data panel random effects model (REM). Hasil penelitian menunjukkan bahwa: tingkat permintaan karet alam ke Amerika Serikat dari tahun 2011-2020, Indonesia menduduki peringkat pertama. Peringkat kedua yaitu negara Thailand. Sementara Malaysia berada pada peringkat ketiga. Sedangkan peringkat keempat dan kelima masing-masing negara Vietnam dan negara India. Nilai tukar berpengaruh signifikan terhadap nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Harga ekspor berpengaruh signifikan secara teori dan statistik terhadap nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Secara simultan nilai tukar dan harga ekspor berpengaruh positif dan signifikan terhadap nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020. Nilai tukar dan harga ekspor memiliki kemampuan dalam menjelaskan pengaruhnya terhadap nilai ekspor karet alam Indonesia dan negara pesaing ke Amerika Serikat tahun 2011-2020 sebesar 83,12%. Sisanya 16,88% dipengaruhi oleh variabel lain di luar model penelitian ini seperti produk kompetitif, produk komparatif, kualitas produk, jarak ekonomi, GDP, dan lain-lain. Kata Kunci: Nilai Ekspor, Nilai Tukar, Harga Ekspor
Efisiensi Perkebunan Kelapa Sawit di Provinsi Aceh Irfan Irfan; Ardian Ardian; Yuliana Yuliana; Isthafan Najmi
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 1 (2023): April 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i1.3962

Abstract

Oil palm plantations are part of the leading commodities in Aceh province which have an important contribution in terms of supporting the economy and welfare of farmers. In the plantation sector it is very important to measure the level of technical efficiency to find out the optimal level of production from the production input factors used. This study aims to analyze the technical efficiency of oil palm farming in Aceh Province. The analytical method used is the frontier production function with the return to scale Variabe Approach. The results of the study show that overall for four consecutive years there are six districts in Aceh province that have technically efficient palm oil production (Pidie, Aceh Utara, Langsa, with a technical efficiency score of > 7. The average level of technical efficiency for farmers is 0. 8795, the lowest tennis efficiency level is 0.7569 and the highest technical efficiency level is 0.9471
Efisiensi Belanja Daerah Dan Cointegrasi Kemiskinan di Provinsi Aceh Irfan Irfan; Nabilatul Jannah; Isthafan Najmi; Yuni Ayu Safitri
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 1 (2023): April 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i1.3961

Abstract

The purpose of this study was to determine the efficiency level of the Special Autonomy profit sharing fund, tax sharing and social assistance spending and its effect on poverty rates in 23 districts/cities in Aceh Province. The sample for this study uses combined data from regions (districts/cities) and the time period from 2015-2020. Methods This study uses two analytical approaches, namely Data Envelopment Analysis (DEA) to measure output efficiency with return to scale variables and Panel Regression using the Random Effects approach to see its effect on poverty. From the results of the research, there were only six districts that were efficient in terms of aid spending. social assistance or 26 percent while the remaining 74 percent of urban districts are not yet efficient in terms of using public spending on social assistance in the province of Aceh, then the results of the random effect panel regression of the social assistance program (PKH) and the human development index (IPM) have a negative and significant effect on the level of poverty in Aceh province
The Economy of Oil palm smallholders in Post-Conflict Aceh M Akmal; Boby Rahman; Zulhilmi; Irfan; Teuku Muzaffarsyah
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (Juni 2023) [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.204 KB) | DOI: 10.29313/mimbar.v39i1.2080

Abstract

Abstract. This article aims to describe the economy of oil palm smallholders in post-conflict Aceh. The data for this study were gathered through observation, interviews, and a review of the relevant literature. This study found that oil palm plantations were one of the industries that helped the people of North Aceh get back on their feet economically after the conflict. The peaceful conditions in post-conflict Aceh propelled the former GAM combatants to plunge into the oil palm plantation sector because the potential for land was quite wide. The success of the oil palm plantation activities by former GAM combatants encouraged the community to participate in planting oil palm so that the area of oil palm plantations continued to increase in North Aceh, and then the community's economy also increased. These conditions strengthened peace because GAM combatants successfully switched from conflict-related activities to economic ones.
PENGARUH SISTEM INFORMASI AKUNTANSI KAS TERHADAP SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PT ARUN GAS LHOKSEUMAWE Mulia Andirfa; Siti Rubiah; Irfan Irfan; Maryana Maryana
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.704

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi kas terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 66 karyawan PT Perta Arun Gas yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan regresi linier sederhana. Hasil penelitian menunjukan bahwa sistem informasi akuntansi kas berpengaruh signifikan terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Sistem informasi akuntansi kas mempunyai hubungan yang kuat dengan sistem pengendalian internal pada perusahaan PT Perta Arun Gas dengan kemampuan mempengaruhi sebesar 59,1%. Sisanya 40,99% dipengaruhi oleh variabel lain di luar model penelitian ini.
Co-Authors Anggi Suryani Ardian Ardian Bobby Rahman Boby Rahman Cut Faridah Cut Putri Mellita Sari Eka Chyntia Faisal Faisal Fauzan Fauzan Hikalmi, Hikalmi Iskandar Iskandar Isthafan Najmi Juwita Delimur Handayani M. Akmal M. Akmal Maryana Maryana Mauliza Mauliza Miswar Miswar Mulia Andirfa Muttaqien Muttaqien Muzaffarsyah, Teuku Nabilatul Jannah Nasruddin Nasruddin Neni Triana Putri Wahyuni Rinaldi Syahputra Saharuddin Saharuddin Saidah Saidah Shalawati Siti Maisyarah Siti Rubiah Yuliana Yuliana Yuni Ayu Safitri Zulhilmi