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E-BUDGETING TRAINING FOR OWNED BUSINESS ENTITIES VILLAGE (BUMG) IN BATOH VILAGE, BANDA ACEH Irmawati, Irmawati; Gadeng, Tarmizi; Rusnaidi, Rusnaidi; Saputra, Dian Andra; Prety, Annisa
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i2.1933

Abstract

This community service is an activity that aims to improve skills in preparing calculating budgets for BUMG managers in Gampong Batoh, Lueng Bata District, Banda Aceh City. It is hoped that with this E-Budgeting Application Training, budget calculations preparation will be more effective. Village fund management is the budget most vulnerable to misuse or corruption. Village officials are the most corrupt officials in Indonesia according to ICW Lola Ester in Jakarta. The aim is to optimize expenditure according to needs and also as planning in managing finances in the village so that expenditure can be made according to the available budget, other things are aligning with strategic plans, coordinating activities from several departments, assigning responsibilities to families and evaluating performance.  Keyword : Apparatus, Training, E-Budgetting, Budget Calculations
PERAN KONEKSI POLITIK TERHADAP HUBUNGAN PENJUALAN KEPADA PIHAK BERELASI DENGAN NILAI PERUSAHAAN M.J, Ermad; Rusnaidi, Rusnaidi; Umar, Zulkifli; Ajeng Savitri, Dini
Berajah Journal Vol. 4 No. 4 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i4.390

Abstract

This study aims to examine the role of political connections in the relationship between related party sales and firm values. The population of the study consists of non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023, totaling 2,309 companies. A sample of 74 companies, with 296 observations, was selected based on specific criteria. The data analysis method used is ordinary least square. The study finds that related party sales negatively impact firm value. Moreover, this negative impact is more pronounced in companies with political connections. These findings indicate that companies engaged in related party sales tend to experience a decrease in firm value, and political connections exacerbate this decline. Therefore, it is crucial for companies to consider the impact of political connections in related party sales activities to optimize firm value.
Pengaruh Kompetensi Sumberdaya Manusia Dan Pemanfaatan Teknologi Terhadap Kualitas Laporan Keuangan Gampong Mee Krukon Kecamatan Peukan Baro Kabupaten Pidie Nurfadhilla, Nurfadhilla; Zuraidah, Zuraidah; Rusnaidi, Rusnaidi
JOURNAL ECONOMICS AND STRATEGY Vol 6 No 2 (2025): Edisi Juli 2025 - Desember 2025
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jes.v6i2.2048

Abstract

Dorongan terhadap peningkatan akuntabilitas publik menuntut setiap jenjang pemerintahan, termasuk pemerintahan gampong, untuk menerapkan prinsip transparansi dan tanggung jawab dalam tata kelola keuangan. Gampong sebagai entitas pemerintahan terkecil diberi wewenang mengatur dan mengelola urusan internal, termasuk pengelolaan dana yang bersumber dari berbagai alokasi anggaran. Kualitas penyusunan laporan keuangan menjadi indikator utama dalam menilai tingkat akuntabilitas dan kepercayaan publik terhadap pengelolaan dana tersebut. Penelitian ini bertujuan untuk mengevaluasi sejauh mana kompetensi sumber daya manusia (SDM) dan penggunaan teknologi informasi mempengaruhi kualitas laporan keuangan di Gampong Mee Krukon, Kecamatan Peukan Baro, Kabupaten Pidie. Metode yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam studi ini adalah seluruh aparatur gampong sebanyak 58 orang yang juga dijadikan sebagai sampel melalui teknik sampel jenuh. Data dikumpulkan melalui kuesioner dan dokumentasi, kemudian dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, kompetensi SDM tidak memiliki pengaruh signifikan, sementara pemanfaatan teknologi berpengaruh signifikan terhadap kualitas laporan keuangan. Secara simultan, kedua variabel tersebut terbukti memberikan pengaruh signifikan. Hasil ini menekankan pentingnya adaptasi teknologi dalam meningkatkan kualitas tata kelola keuangan di tingkat desa.
Clinical Hirsutism Secondary to Ovarian Clear Cell Carcinoma: A Rare Case Report Muknisa, Liza; Nainggolan, Sarah Ika Nainggolan; Rusnaidi, Rusnaidi; Septivera, Yusra
Journal of Society Medicine Vol. 4 No. 10 (2025): October
Publisher : CoinReads Media Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71197/jsocmed.v4i10.240

Abstract

Introduction: Hirsutism affects 5–15% of premenopausal women, predominantly due to hyperandrogenemia (80–90% of cases), with the remainder classified as idiopathic or normoandrogenic. While virilizing ovarian tumors are known causes, the association between hirsutism and ovarian clear cell carcinoma (OCCC) has not been previously documented. Case Description: A 51-year-old multiparous woman presented with progressive abdominal distension over one year and new-onset hirsutism (Ferriman–Gallwey score 13) involving the face, axillae, pubic area, and lower limbs. She reported abdominal pain, nausea, vomiting, anorexia, 5-kg weight loss, vaginal discharge, regular menses, and poorly controlled type 2 diabetes. Examination revealed an underweight habitus and a firm, irregular, mobile, tender pelvic-abdominal mass extending above the umbilicus. Laboratory evaluation showed hypoalbuminemia (3.22 g/dL), elevated creatinine (1.64 mg/dL), markedly raised CA-125 (1,480 U/mL), and normal serum testosterone (7.5 ng/dL). Imaging confirmed a 9.5 × 8.3 × 5.5 cm solid-cystic right ovarian mass with ascites and suspected peritoneal metastases. Total abdominal hysterectomy with surgical staging was performed; histopathology confirmed OCCC. Conclusion: This is the first reported case of clinical hirsutism in OCCC with normal testosterone levels, supporting a diagnosis of idiopathic hirsutism. Potential mechanisms include increased peripheral 5α-reductase activity, androgen receptor hypersensitivity, or local androgen production, warranting further molecular investigation.
DAMPAK KEPEMILIKAN ASING DAN KEPEMILIKAN LOKAL TERHADAP HARGA SAHAM PERUSAHAAN Mj, Ermad; Umar, Zulkifli; Rusnaidi, Rusnaidi; Anam, Budi Safatul; Purnamasari, Desy
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1905

Abstract

Tujuan penelitian ini untuk menguji kepemilikan asing dan kepemilikan lokal apakah dapat meningkatkan harga saham perusahaan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indoensia (BEI) tahun 2021 s.d 2022 yang telah memenuhi kriteria berjumlah 1.167 perusahaan. Sampel akhir berjumlah 298 perusahaan yang diambil dengan teknik Slovin dan dengan teknik random acak sederhana. Data yang pakai adalah data sekunder berupa publikasi PT. Kustodian Sentral Efek Indonesia (KSEI) berupa data kepemilikan asing, kepemilikan lokal dan harga saham penutupan. Kepemilikan asing diproksikan dengan indikator kepemilikan asing yang dimiliki oleh corporate dan individu. Kepemilikan lokal juga diproksikan dengan indikator kepemilikan lokal yang dimiliki oleh corporate dan individu. Data diolah dengan regresi menggunakan SmartPLS. Hasil penelitian ini menemukan bahwa kepemilikan asing tidak berpengaruh terhadap harga saham. Kepemilikan lokal berpengaruh menurunkan harga saham perusahaan.Kata Kunci: Harga saham; kepemilikan asing, kepemilikan lokal.
PENGARUH LIKUIDITAS, DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP DIVIDEN KAS PADA PERUSAHAAN SEKTOR BATU BARA YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2018-2020 Syamsidar, Syamsidar; Rusnaidi, Rusnaidi; Adinda, Okta
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 1 (2023): Edisi Januari - Juni 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i1.1785

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh likuiditas, debt equity ratio, dan earning per share secara simultan dan secara parsial terhadap dividen kas pada perusahaan Sektor Batu Bara yang terdaftar di Bursa Efek Indonesia. Metode dalam penelitian ini yaitu metode kuantitatif. Populasi dalam penelitian ini sebanyak 36 laporan keuangan perusahaan Sektor Batu Bara yang terdaftar di Bursa Efek Indonesia. Objek dalam penelitian ini yaitu pada laporan keuangan perusahaan Sektor Batu Bara yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dalam penelitian ini dengan menggunakan analisis regresi linier berganda. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian menunjukan bahwa likuiditas, debt equity ratio dan earning per share secara parsial maupun simultan berpengaruh terhadap dividen kas pada perusahaan Sektor Batu Bara yang terdaftar di Bursa Efek Indonesia.
ANALISIS PENGELOLAAN KEUANGAN DI GAMPONG LAMPOH DAYA KOTA BANDA ACEH Lintang, Muhammad; Rusnaidi, Rusnaidi; Khaira, Fathul
Jurnal Media Informatika Vol. 6 No. 6 (2025): Edisi Desember 2025
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v6i6.7336

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan di Gampong Lampoh Daya, Kota Banda Aceh, dengan fokus pada proses perencanaan, pelaksanaan, pencatatan, pelaporan, dan pengawasan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, melibatkan aparatur desa dan masyarakat sebagai informan utama. Hasil penelitian menunjukkan bahwa pengelolaan keuangan di Gampong Lampoh Daya masih menghadapi beberapa kendala, termasuk keterbatasan kapasitas sumber daya manusia (SDM), minimnya transparansi, serta rendahnya partisipasi masyarakat dalam pengawasan. Selain itu, penggunaan aplikasi Siskeudes sebagai sistem pencatatan keuangan belum dioptimalkan, menyebabkan kesalahan dalam pencatatan dan pelaporan. Berdasarkan temuan tersebut, penelitian ini merekomendasikan peningkatan kapasitas SDM melalui pelatihan berkala, peningkatan transparansi dengan menyediakan informasi keuangan secara terbuka kepada masyarakat, serta mendorong partisipasi masyarakat dalam proses pengawasan untuk memastikan pengelolaan keuangan desa yang lebih efektif dan akuntabel.
Evaluating serum cyclooxygenase-2 and vascular endothelial growth factor as biomarkers for endometriosis severity in reproductive-age women Aslam, Aga; Rajuddin, Rajuddin; Munizar, Munizar; Rusnaidi, Rusnaidi; Hasanuddin, Hasanuddin
Narra J Vol. 6 No. 1 (2026): April 2026
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v6i1.2984

Abstract

Endometriosis affects approximately 10–15% of reproductive-age women and up to 70% of those with chronic pelvic pain, with diagnosis typically relying on invasive laparoscopy with histopathological confirmation. Cyclooxygenase-2 (COX-2) and vascular endothelial growth factor (VEGF) are central mediators of the inflammatory and angiogenic pathways underpinning endometriosis pathogenesis, making them promising candidates for non-invasive biomarkers. This study aimed to analyze the correlation between serum COX-2 and VEGF concentrations and endometriosis severity to evaluate their potential utility as non-invasive biomarkers. A cross-sectional study was conducted among women with confirmed endometriosis at Dr. Zainoel Abidin General Hospital in Banda Aceh, Indonesia, in 2025. Peripheral blood samples were collected preoperatively, and serum COX-2 and VEGF concentrations were quantified using ELISA. Endometriosis severity was classified according to the American Society for Reproductive Medicine staging system. Correlation analyses were performed to assess associations between biomarker levels and disease stage, and diagnostic performance was evaluated using receiver operating characteristic (ROC) curve analysis to determine the area under the curve (AUC) values, optimal cut-off points, sensitivity, and specificity. Twenty-eight patients were included, with the mean COX-2 and VEGF levels being 1.16±1.28 ng/mL and 266.50±72.91 pg/mL, respectively. VEGF demonstrated a strong and statistically significant correlation with endometriosis staging (r=0.744, p<0.001), while COX-2 showed a limited correlation that did not reach statistical significance (r=0.367, p=0.055). The ROC analysis further highlighted VEGF’s superior diagnostic performance, with an AUC of 0.975 (95%CI: 0.926–1.000, p<0.001) compared with COX-2 (AUC 0.734; 95%CI: 0.518–0.950, p=0.057). The optimal VEGF threshold of 221 pg/mL yielded 90% sensitivity and 100% specificity, whereas the COX-2 threshold of 0.675 ng/mL provided 80% sensitivity and 62.5% specificity. These findings indicate that VEGF is a highly promising non-invasive biomarker for assessing endometriosis severity and may support the development of improved diagnostic approaches for endometriosis management.
Associations of VEGF and CA125 with disease stage and pain among women with endometriosis: A cross-sectional study in Indonesia Sujudi, Akmal; Rusnaidi, Rusnaidi; Dewi, Tgk. Puspa; Rajuddin, Rajuddin; Septivera, Yusra
Narra J Vol. 6 No. 1 (2026): April 2026
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v6i1.3013

Abstract

Endometriosis is a chronic gynecological disease characterized by the presence of endometrial tissue outside the uterine cavity, affecting approximately 10% of women of reproductive age. Vascular endothelial growth factor (VEGF) and cancer antigen 125 (CA125) have been proposed as potential biomarkers in endometriosis; however, evidence regarding their association with disease stage and pain severity remains limited, particularly in the Indonesian population. The aim of this study was to evaluate the relationship between peritoneal fluid VEGF and serum CA125 levels with endometriosis stage and pain severity. A cross-sectional study was conducted involving patients with surgically and histopathologically confirmed endometriosis who underwent laparoscopy or laparotomy at Dr. Zainoel Abidin Hospital, Banda Aceh, between February and July 2025. Peritoneal fluid VEGF and serum CA125 levels were measured using enzyme-linked immunosorbent assay and chemiluminescence immunoassay, respectively. Endometriosis stage was classified according to the revised American Society for Reproductive Medicine (rASRM) criteria, and pain severity was assessed using the Numeric Rating Scale. Statistical analyses included Spearman’s correlation and receiver operating characteristic (ROC) curve analysis. Our data suggested no significant correlation between VEGF levels and endometriosis stage (r=0.042; p=0.813). Peritoneal fluid VEGF levels showed a moderate positive correlation with pain severity (r=0.505; p<0.05), and ROC analysis identified an optimal cut-off value of 39.45 pg/mL, with a sensitivity of 73.68% and specificity of 73.33% for distinguishing severe pain from mild-to-moderate pain. Serum CA125 levels demonstrated a significant positive correlation with endometriosis stage (r=0.422; p=0.013), and ROC analysis yielded an optimal cut-off value of 32.45 U/mL, with a sensitivity of 86.95% and a specificity of 63.64% for distinguishing stage IV endometriosis from lower stages. No significant correlation was observed between CA125 levels and pain severity (r=0.186; p=0.292). This study represents the first report from Indonesia to simultaneously evaluate peritoneal fluid VEGF and serum CA125 in relation to endometriosis stage and pain severity. This study highlights that CA125 is primarily associated with endometriosis stage, whereas VEGF is more closely related to pain severity, supporting their complementary roles in endometriosis assessment.
Relationship between serum CA125, prolactin and cortisol levels with disease stage and pain level in endometriosis patients Fasha, Teuku A.; Rajuddin, Rajuddin; Dewi, Tgk. Puspa; Rusnaidi, Rusnaidi; Munizar, Munizar
Narra J Vol. 6 No. 1 (2026): April 2026
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v6i1.2988

Abstract

Endometriosis affects approximately 10% of women of reproductive age and is characterized by the presence of endometrial tissue outside the uterine cavity. Diagnostic delays are common due to nonspecific symptoms and the absence of reliable biomarkers. Serum CA125, prolactin, and cortisol have been implicated in the pathophysiology of endometriosis through inflammatory, neuroendocrine, and stress-response mechanisms. However, their role as biomarkers in endometriosis remains poorly studied. This study aimed to investigate the relationships between serum CA125, prolactin, and cortisol levels with endometriosis staging and pain severity in endometriosis patients. A cross-sectional study was conducted at Dr. Zainoel Abidin General Hospital, Banda Aceh, Indonesia, involving women with laparoscopically confirmed endometriosis. Serum CA125, prolactin, and cortisol levels were measured using electrochemiluminescence immunoassay (ECLIA). Disease staging followed the American Society for Reproductive Medicine (ASRM) classification, and pain severity was assessed using the Numeric Rating Scale (NRS). Statistical analyses were performed using the Spearman correlation test. A total of 30 women with confirmed endometriosis were included in this study, with a mean age of 37.2 years. Endometriosis stages were distributed as stage II (20.0%), stage III (16.7%), and stage IV (63.3%), and the mean pain score was 5.60±1.48. Elevated serum biomarker levels were observed with CA125 of 72.65±55.39 U/mL, prolactin of 1456.77±1799.79 μIU/mL, and cortisol of 341.92±189.02 nmol/L. The serum CA125 level was positively correlated with endometriosis staging (r=0.580, p=0.001) but not with pain severity. Prolactin and cortisol had no significant correlations with disease stage or pain severity (all p>0.05). This study shows that serum CA125 levels are significantly correlated with endometriosis staging, supporting its potential as a biomarker of disease progression. Although prolactin and cortisol levels were elevated, their lack of association with clinical parameters suggests broader neuroendocrine dysregulation rather than direct markers of disease severity.