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PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH TAHUN 2014-2018 ikhyanuddin ikhyanuddin; Fuadi Fuadi; Nanda Safitri
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2021): Agustus 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i2.4732

Abstract

This study aimed to determine the effect of the knowledge of board member about the budget on the supervision of regional finances with the transparency of public policy and accountability as moderating variables. The samples of this study were taken using Census sampling technique in which the entire population used as the sample. Questionnaires were distributed as many as 45 questionnaires and returned 39 questions, then analyzed using Moderated Regression Analysis and the hypothesis were tested using SPSS. The results of this study showed that the knowledge of board members about the budget had a significant positive effect on the supervision of regional finances. The knowledge of board member of budgets with the transparency of public policy as moderating variable influence negatively on the supervision of regional finance. The results of this test indicate that the Transparency of Public Policy weakened the relationship between the knowledge of board members about budgets to the supervision of regional finances. The knowledge of board members about budgets with accountability as a moderating influenced the supervision of regional finances, the results of these tests explained that accountability strengthened the relationship of knowledge of board members on budgets toward the supervision of regional finance. Simultaneous test (f-test) indicated that the knowledge of board members about budgets influenced the supervision of regional finance with the transparency of public policy and accountability as moderating variables that can be seen with the value of sig 0,029 that is less than 0,05 so that the hypothesis was accepted.
SOSIALIALISASI DAN PENDAMPINGAN QANUN NO.01/20/1/7/2020 TENTANG PELEPASAN HEWAN TERNAK DI GAMPONG PAYA GABOH Ikhyanuddin Ikhyanuddin; Hendra Raza
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2021)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.562 KB) | DOI: 10.31949/jb.v2i1.647

Abstract

Secara geografis Gampong Paya Gaboh memiliki potensi sebagai area peternakan Kambing dan Sapi. Gampong Paya Gaboh terdiri dari rawa-rawa dan tanah perbukitan yang ditumbuhi rumput-rumput hijau, sebagian besar masyarakat berprofesi sebagai peternak dan petani. Namun demikian pemberlakuan Qanun NO.01/20/1/7/2020 memberi efek pada kebiasaan masyarakat dalam melepaskan hewan ternak. Kegiatan sosialisasi Qonun No. 01/20/1/7/2020 tentang pelepasan hewan ternak di Gampong Paya Gaboh bertujuan untuk memberikan pengetahuan tentang pemberlakuan Qonun terbaru serta mencari solusi atas permasalahan yang dialami peternak sebagai efek dari pemberlakuan Qonun tersebut. Kegiatan sosialisasi dan pendampingan ini sangat penting dilakukan serta mendapat sambutan baik dari peserta dan perangkat desa.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, AKUNTABILITAS PUBLIK, DESENTRALISASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA MANAJEERIAL PEMERINTAHAN DAERAH (Studi Kasus SKPD Kabupaten Bireuen) Ikhyanuddin Ikhyanuddin
Jurnal Inovasi Penelitian Vol 2 No 2: Juli 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i2.788

Abstract

This study aims to analyze the effect of budgetary participation, public accountability, decentralization and internal control systems on the managerial performance of local governments in 2020. This type of research is quantitative using secondary data. The population in this study were all SKPDs of Bireun Regency. The sample was selected using a purposive sampling method and obtained 52 SKPDs of Bireuen Regency. The data analysis technique in this study used multiple linear regression analysis and moderated regression analysis were processed using SPSS version 25. The results showed that by means of the t- test of Participation in Budgeting, Public Accountability had an effect on the Managerial Performance of Local Government in SKPD Bireuen Regency in 2020. Decentralization, the Internal Control System has no effect on the Managerial Performance of the Regional Government in the SKPD of Bireun Regency in 2020. The results of the F-test show that Participation in Budgeting, Public Accountability, Decentralization and the Internal Control System have an effect on the Managerial Performance of Local Government in the SKPD of Bireuen Regency in 2020
PENGARUH UKURAN PERUSAHAAN, ANAK PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP AUDIT DELAY STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR ANEKA INDUSTRI DAN INDUSTRI BARANG KONSUMSI Ikhyanuddin Ikhyanuddin
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 4, No 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v4i1.1614

Abstract

ABSTRACTThis  research  was  conducted  to  examine  the  effect  of  company  size,  subsidiaries,  leverage  and profitability on audit delay. Audit delay experienced by the company can harm various parties related to the company and cause a decline in the company's image in the eyes of investors. Audit delay is the time span for completion of the annual financial statement audit, measured based on the number of days it takes to obtain an independent auditor's report on the company's annual financial statement audit, from the date of the company's financial statement to the date stated in the independent auditor's report. The factors that are considered to influence audit delay are company size, subsidiaries, leverage and profitability. The sample selection used in this study is purposive sampling with the number of samples obtained as many as 59 manufacturing companies in various industrial sectors and consumer goods industries during the period 2017-2019. Data analysis using multiple linear regression analysis. The results showed that company size and leverage have a positive and significant effect on audit delay, while subsidiaries  and  leverage  have  a  negative  and  insignificant  effect  on  audit  delay.  Simultaneously, company size, industry type, audit committee, and KAP size.
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN/KOTA PEMERINTAH PROVINSI ACEH Ikhyanuddin Ikhyanuddin; Nanda Safitri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.56

Abstract

This research has been conducted to determine the effect of Regional Own-Source Revenues and Special Allocation Funds on the Capital Expenditures Allocation in Regencies/Cities in Aceh Province in 2014-2018. The data used in this study are secondary data in the form of the 2014-2018 Provincial Government APBK Reports consisting of own-source revenues realization data, and special allocation fund for capital expenditure realization data obtained through the website of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia www.djpk.kemenkeu.go.id. The population in this study are 23 regencies/cities in Aceh Province consist of 18 regencies and 5 cities from 2014-2018. The data analysis method used is a multiple linear regression method with the help of SPSS (Statistical Package for Social Science) version 16.0. The results showed that partially, Own-Source Revenues has a significantly effect the allocation of capital expenditure of Regencies /Cities in the Aceh Province from 2014 to 2018. Partially, variable special allocation funds significantly influence the allocation of capital expenditure in the Regencies / Cities in the Aceh Province from 2014 to 2018 and simultaneously Own-Source Revenues and special allocation funds have a significant effect on capital expenditure allocations of Regencies/Cities in the Aceh Province from 2014 to 2018.
PKM PENGUATAN SKILL KELOMPOK PEMUDA PUTUS SEKOLAH BERBASIS DIGITAL EKONOMI DAN KESEJAHTERAAN PSIKOLOGIS Hafnidar Hafnidar; Safwan Amin; Ikhyanuddin Ikhyanuddin; Lola Wahyuni; Irza Maulina
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 10: Oktober 2022
Publisher : Bajang Institute

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

Abstract

Mitra kegiatan ini merupakan pemuda putus sekolah di desa lingkungan Universitas Malikussaleh (UNIMAL) yaitu Paya Gaboh, memiliki dua permasalahan utama yaitu: (1) tidak memiliki pekerjaan dan pendapatan untuk menghidupi dirinya sendiri, jika sewaktu-waktu ada pendapatan eksidental maka sebagian besar atau seluruh dari pendapatannya digunakan untuk bermain game higgs domino, (2) mitra rentan terlibat dalam konflik internal sampai kekerasan sesamanya sebagai sintom dari menurunnya kesejahteraan psikologis. Program Pengabdian kepada Masyarakat (PKM) ini mengacu Rancangan Induk Perguruan Tinggi (RIP) yaitu penguatan skill untuk menambah pendapatan, selain itu juga berefek pada kesejahteraan psikologisnya. Program PKM ini melibatkan multidisiplin ilmu yaitu bidang Psikologi Kesehatan dan Pendidikan, Psikologi Sosial serta Ekonomi Akuntansi, serta mendapat dukungan dari geuchik gampoeng Paya Gaboh. Selain itu program pengabdian ini juga melibatkan dua orang mahasiswa MBKM yang berkontribusi pada IKU mahasiswa dan dosen berkegiatan di luar kampus. Kegiatan yang dilakukan berupa pelatihan dan pendampingan penggunaan Gaget untuk menjual produk ataupun membut video konten yang dapat demonetize sehingga bernilai ekonomi.
Pengaruh Implementasi Standar Akuntansi Pemerintah Berbasis Akrual dan Sistem Pengendalian Intern terhadap Kinerja Keuangan Pemerintah Kota Lhokseumawe Ikhyanuddin Ikhyanuddin; Putri Miranda; Indrayani Indrayani; Nurhasanah Nurhasanah
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.394 KB) | DOI: 10.54259/akua.v1i4.1261

Abstract

This study aims to determine the effect of the implementation of accrual-based government accounting standards and internal control systems on the financial performance of the Lhokseumawe City government, either partially or simultaneously. This type of research is descriptive quantitative research that emphasizes causal design. The method used for sampling in this study is a non-probability sampling method with a saturated sample type where the entire population is sampled, with as many as 22 Lhokseumawe City Regional Work Units taken 5 respondents to represent each Regional Work Units. The initial research sample amounted to 110 respondents, but there was a realization of the sample so that the total sample was 86 respondents. The data used in this study is primary data with data collection techniques using a questionnaire. The data analysis method in this study used multiple linear regression analysis using SPSS version 26. Tests in this study used validity and reliability tests, classical assumption tests and hypothesis tests. There are 3 classical assumption tests in this study, namely normality test, multicollinearity test, and heteroscedasticity test. Meanwhile, the hypothesis test consists of partial test (t test) and simultaneous test (F test). The test results show that partially, Accrual-Based Government Accounting Standards have a positive and significant effect on Government Financial Performance; and the Internal Control System has a positive and significant effect on the Government's Financial Performance. Simultaneously, Accrual-Based Government Accounting Standards and Internal Control Systems have a significant effect on Government Financial Performance.
Intervensi Psikososial “Rukon Ubat Hatee” Untuk Meningkatkan Pemaafan Pada Pemuda Putus Sekolah Di Daerah Ex-Konflik Hafnidar Hafnidar; Ikhyanuddin Ikhyanuddin; Nursan Junita
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 02 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

Pemuda putus sekolah di daerah konflik memiliki stigma negatif dari masyarakat, hal ini mempengaruhi konsep diri para pemuda sehingga sangat memungkinkan individu tersebut sulit memaafkan dirinya sendiri, orang lain dan situasi yang pernah terjadi. Pemuda putus sekolah di daerah eks-konflik memiliki potensi untuk mengalami post traumatic stress disorder (PTSD). Intervensi psikososial “Rukon Ubat Hatee” dalam Bahasa Aceh, yang diartikan sebagai Rukon sebagai obat hati atau pelipur lara merupakan kegiatan berbasis kearifan lokal yang merupakan aktifitas seni dan keagamaan yang bermuatan intervensi psikologis berupa katarsis emosi, pengetahuan, nasehat dan kerjasama kelompok. Rukon dilaksanakan dimalam hari mulai setelah masuk waktu Insya sampai menjelang Subuh.
Dampak Gaya Kepemimpinan, Kepuasan Karyawan, Budaya Organisasi, dan Kinerja Keuangan di PT. XYZ Ade Risna Sari; M. Ammar Muhtadi; Ikhyanuddin Ikhyanuddin
Jurnal Bisnis dan Manajemen West Science Vol 2 No 02 (2023): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.031 KB) | DOI: 10.58812/jbmws.v2i02.336

Abstract

Di PT. XYZ, sebuah perusahaan menengah di Indonesia, penelitian ini berusaha menyelidiki hubungan antara gaya kepemimpinan, kebahagiaan karyawan, budaya organisasi, dan kesuksesan finansial. Pendekatan metode campuran digunakan, melibatkan wawancara dengan 10 pemangku kepentingan penting dan survei terhadap 100 karyawan. Temuan penelitian menunjukkan bahwa perusahaan memiliki tenaga kerja yang umumnya puas, budaya organisasi yang sehat, dan tingkat kinerja keuangan yang memadai. Menurut penelitian ini, PT. Gaya kepemimpinan XYZ, kebahagiaan karyawan, budaya organisasi, dan kinerja keuangan semuanya merupakan faktor penentu yang signifikan, dan masing-masing memiliki ruang untuk perbaikan. Dengan mengatasi area-area tersebut, organisasi dapat meningkatkan kinerja secara keseluruhan dan memastikan kesuksesan jangka panjangnya. Keterbatasan dari penelitian ini termasuk ukuran sampel yang relatif kecil, ketergantungan pada data yang dilaporkan sendiri, dan penelitian ini dilakukan pada satu organisasi. Penelitian di masa depan dapat mengembangkan temuan ini dengan mengeksplorasi faktor-faktor ini di organisasi lain dan dalam konteks yang berbeda.
PENINGKATAN KESIAPAN ORANGTUA SELAMA PANDEMI COVID-19 MELALUI WORKSHOP STRATEGI PENDAMPINGAN BELAJAR DARING PADA ANAK Hafnidar Hafnidar; Ikhyanuddin Ikhyanuddin
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2: Mei 2021
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v1i2.639

Abstract

The widespread prevalence of the COVID-19 pandemic has an impact on children and parents psychologically. Children lose important social interactions and academic routines due to sudden school closures. Meanwhile without any preparation the daring class begins immediately. For some parents the condition is severe, the large burden of work at home and office work brought home, as well as the lack of skill support using technology devices. The purpose of this daring child learning mentoring strategy workshop is to prepare parents in conducting daring learning assistance to children, both physically and psychologically. This activity was attended by 35 parents. Finally, parents are ready physically and psychologically before accompanying children to study daring, and have relaxation skills as an intervention when experiencing stress and frustration during the mentoring of children learning daring