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EMPOWERMENT OF PKK COOPERATIVE JULI COT MEURAK TO INCREASE COMMUNITY INCOME IN ORDER TO SUPPORT SDGS AND ACCELERATE THE ERADICATION OF EXTREME POVERTY (P2KE) Mai Simahatie; Cut Fadhilah; Imam Malik; Ashraf Mauliddin; Nuratul Syiva; Rizaki Akbar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2076

Abstract

One of the strategies used to empower women is to empower "women's cooperatives" as a means of additional capital in opening micro, small and medium enterprises (MSMEs) for women. Cooperatives have a fairly large role in economic life, because cooperatives are legal entities based on family as stated in Article 33 of the 1945 Constitution. In Bireuen, there is a cooperative owned by the PKK mothers of Juli Cot Meurak Timur Village, Bireuen Regency. This cooperative is used to provide business capital loans to housewives who want to increase their business capital or open a business such as selling fried foods, selling cakes, handicrafts, and so on. Sharia cooperatives are one type of cooperative that operates based on Islamic sharia principles. The goal is to support the economic welfare of its members through savings and loan activities and business financing that is halal, free from usury, gharar (uncertainty), and maisir (speculation). This cooperative usually has several main characteristics, namely, Sharia Financing Using sharia contracts such as mudharabah (cooperation between capital owners and managers), murabahah (buying and selling with agreed profits), and musyarakah (profit sharing cooperation). Profit Sharing System Sharia cooperatives share profits based on a previously agreed ratio between members and the cooperative, not through interest. Supervision of the Sharia Board This cooperative is generally supervised by the Sharia Supervisory Board. The Board of Directors (DPS) to ensure that business activities remain in accordance with sharia principles, Focus on Islamic Values ​​Islamic cooperatives promote business ethics and values ​​such as justice, transparency, and social welfare for all members and Halal Products and Services Products or investments made must meet halal criteria, both from their source and their use
Green Accounting Analysis Based on Triple Bottom Line Theory for Sustainability Development Goals in Districts Bireuen Murni; Imam Malik
International Journal of Economics (IJEC) Vol. 1 No. 2 (2022): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i2.181

Abstract

Phenomenon global warming or global warming has Becomes issue warm in various parts of the world so environment the company has also Becomes center attention. This thing because of the business world is one perpetrator active development through something form organizations that do activity use source power limited for reach goals that have been set. Study this aim for analyze implementation of green accounting based on triple bottom line theory for sustainability development goals in the district Bireuen. This thing conducted because existence phenomenon pollution environment in the form of garbage, flood, pollution air, poverty and unemployment. Method analysis in study this use approach qualitative, researcher collect data via documentation and interviews structured to part finance, CSR, and also part environment in the company manufactures in the district Bireuen 12 samples company . Data analysis performed by qualitative. Research results show that company manufacturing in District Bireuen has Secrete related costs with preservation environment in report finance, however still by conventional so that not yet reflects green accounting.
PENGARUH KOREAN WAVE (INDUSTRI HIBURAN) TERHADAP PERILAKU KONSUMTIF MAHASISWA FKIP, UNIVERSITAS MATARAM Devi Yuliana devi; Dea Maharani; Hafsah Hafsah; Hariyanto Supriadi; M. Yusrafli; Imam Malik
Journal of Social Education Sasambo Vol 3 No 03 (2025): Journal of Social Education Sasambo (SOCED SASAMBO)
Publisher : Program Studi Pendidikan Sosiologi Universitas Mataram - Sociology Education Program Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/socedsasambo.v3i03.9867

Abstract

Dalam beberapa waktu terakhir, gelombang budaya Korea atau Hallyu telah menjadi fenomena global yang memengaruhi tidak hanya hiburan, tetapi juga pola konsumsi masyarakat, terutama generasi muda di Indonesia. Musik K-pop, drama, dan gaya busana Korea kini menjadi bagian dari tren gaya hidup yang diidamkan banyak orang. Kim & Kim (2020) menegaskan bahwa konsumen muda sering mengaitkan produk dengan citra idolanya, sehingga produk tersebut menjadi simbol status dan cara mengekspresikan diri. Sementara itu, Lee (2019) menemukan bahwa pengaruh K-pop mendorong minat beli konsumen di kawasan Asia Tenggara, khususnya terhadap produk yang dipromosikan oleh selebriti Korea. Choi (2021) juga menjelaskan bahwa media sosial memegang peranan penting dalam memperluas jangkauan Hallyu dan mempercepat adopsi pola konsumsi yang emosional dan impulsif. Penelitian ini menggunakan metode kualitatif melalui kajian pustaka dan wawancara mendalam, dengan temuan bahwa faktor visual, identifikasi sosial, dan keinginan meniru gaya hidup selebriti Korea merupakan pendorong utama perilaku konsumtif yang didasarkan pada emosi. Data dikumpulkan melalui wawancara serta penyebaran kuesioner kepada lebih dari 50 responden. Hasilnya menunjukkan bahwa paparan konten hiburan Korea di media sosial terutama melalui platform seperti TikTok, Instagram, dan YouTube memicu keinginan mahasiswa untuk membeli produk-produk yang berkaitan dengan idolanya, mulai dari album, kosmetik, hingga aksesoris fashion.
PELECEHAN SEKSUAL DAN HEGEMONI MASKULINITAS: DAMPAKNYA TERHADAP KENYAMANAN BELAJAR MAHASISWA UNIVERSITAS MATARAM Haniza Febriani; Ida Ayu Putu Maheswari; Made Widia Cindani; Nanda Haerani; Imam Malik
Journal of Social Education Sasambo Vol 4 No 01 (2026): Journal of Social Education Sasambo (SOCED SASAMBO)
Publisher : Program Studi Pendidikan Sosiologi Universitas Mataram - Sociology Education Program Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/socedsasambo.v4i01.9866

Abstract

ABSTRAK Pelecehan seksual di kampus merupakan persoalan serius yang berdampak pada kenyamanan dan semangat belajar mahasiswa. Penelitian ini bertujuan mengidentifikasi bentuk pelecehan seksual, menganalis praktik budaya Hegemoni maskulinitas, dampaknya, serta mengevaluasi peran kampus dalam mengatasinya. Pendekatan yang digunakan dalam penelitian ini adalah kualitatif dengan desain studi kasus. Hasil penelitian ini menemukan bahwa macam-macam dan bentuk pelecehan yang terjadi meliputi permainan kekuasaan, pelecehan tertutup, dan berbentuk fisik, lisan, dan isyarat. Mayoritas responden memahami pelecehan sebagai tindakan fisik, verbal, dan non-verbal, dan sebagian besar pernah mengalaminya langsung. Pelaku umumnya adalah dosen atau senior yang menyalahgunakan otoritas, didorong oleh praktik Hegemoni Maskulinitas. Dampak psikologis korban meliputi stres, ketakutan, hingga trauma, yang mengganggu proses belajar. Budaya diam dan normalisasi candaan seksual turut memperkuat relasi kuasa. Meskipun kampus memiliki mekanisme pelaporan, banyak korban enggan melapor karena takut, malu, dan adanya stigma. Kesimpulan dari penelitian ini menyatakan bahwa pelecehan seksual merupakan bagian dari struktur sosial yang tidak setara, dan penanganannya membutuhkan reformasi struktural dan kultural. Oleh karena itu, disarankan agar kampus memperkuat sosialisasi lembaga PPKS, menyediakan layanan pelaporan yang ramah korban, serta mengintegrasikan pendidikan gender guna menciptakan ruang belajar yang aman dan bebas kekerasan.
Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Rina Oktaviany; Imam Malik; Ella Rahmayanti
Journal of Contemporary Indonesian Islam Vol. 5 No. 1 (2026): Journal of Contemporary Indonesian Islam
Publisher : Postgraduate Program UIN Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/jcii.v5i1.7387

Abstract

This study aims to analyze the influence of corporate governance on tax avoidance in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research was conducted from January 2025 to August 2025. This study uses a quantitative approach with secondary data in the form of annual financial reports from 28 companies selected through purposive sampling. The analytical method employed is panel data regression using EViews 12 software. Based on the results, the audit committee does not have a partial effect on tax avoidance in healthcare companies. This is indicated by the t-statistic value of -2.18E-14 with a significance level of 1.0000 (> 0.05). The proportion of independent commissioners also does not have a partial effect on tax avoidance, as shown by a t-statistic value of -1.241364 with a significance level of 0.2181 (> 0.05). Furthermore, audit quality does not have a partial effect on tax avoidance either, indicated by a t-statistic value of -1.230384 with a significance level of 0.2222 (> 0.05). In addition, the audit committee, the proportion of independent commissioners, and audit quality do not have a simultaneous and significant effect on tax avoidance, as evidenced by an F-statistic value of 1.289113 and a Prob. (F-statistic) of 0.283868 (> 0.05). The correlation coefficient (R) and the Adjusted R-Squared value is 0.010, indicating a moderate relationship between the independent and dependent variables, where the independent variables (audit committee, proportion of independent commissioners, and audit quality) explain only 0.01% of the variance in the dependent variable (tax avoidance), while the remaining 99.99% is explained by other variables not examined in this study.
FLYPAPER EFFECT TERHADAP BELANJA DAERAH PADA KABUPATEN BIREUEN Imam Malik; Lakharis Inuzula
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 4 No 2 (2021): Juli-Desember
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v4i2.6275

Abstract

The purpose of this study is to analyze the effect of PAD and DAU on Regional Expenditures and then analyze the flypaper effect. The sampling technique used is purposive sampling with a sample of the Realization Report of the Regional Revenue and Expenditure Budget of Bireuen Regency in 2011-2015. The data used in this research is secondary data. The analytical method used is descriptive statistical test, hypothesis testing and multiple linear regression models. The result of this study is that DAU and PAD simultaneously have a significant effect on Regional Expenditures. Partially, DAU has no significant effect on Regional Expenditures and PAD has a significant effect on Regional Expenditures. During the research period, there was a flypaper effect in Bireuen Regency because the value of DAU to Regional Expenditures was greater than the value of PAD to Regional Expenditures.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH INDONESIA Murni Murni; Imam Malik; Nurul Ula
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 6 No 2 (2023): Juli-Desember
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v6i2.15468

Abstract

This research aims to determine the influence of liquidity and profitability on the disclosure of Islamic Social Responsibility in Sharia Commercial Banks in Indonesia in 2019-2021. Using a quantity approach with secondary data, namely the annual financial reports of Sharia Commercial Banks in Indonesia for the 2019-2021 period. The data analysis technique uses multiple linear regression so thatthe results obtained are that liquidity and profitability have no effect on Islamic Social Responsibility in Sharia Banking in Indonesia for the 2019-2021 period, simultan or partially
Pengaruh Belanja Modal, Dana Perimbangan Dan Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 Imam Malik; Nurul Amalia Fitri
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 7 No 1 (2024): Januari-Juni
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v7i1.18501

Abstract

Penelitian bertujuan untuk mengetahui Pengaruh Belanja Modal,dana perimbangan dan Pendapatan Asli Daerah terhadap Kinerja Keuangan.Tempat penelitian yaitu Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023.Metode yang digunakan yaitu metode kuantitatif dengan model regresi linear berganda,untuk menganalisis pengaruh variabel bebas terhadap variabel terikat dengan menggunakan SPSS 25.Berdasarkan hasil penelitian diketahui bahwa Belanja Modal berpengaruh positif dan signifikan terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 dengan nilai 𝑡„Žð‘–𝑡𝑢𝑛g 8.463 > 𝑡𝑡𝑎𝑏𝑒𝑙 1.75305 dan nilai signifikasi t dari X1 sebesar 0,000 < 0,05.Dana Perimbangan berpengaruh negatif terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 dengan nilai 𝑡„Žð‘–𝑡𝑢𝑛g -0.679 < 𝑡𝑡𝑎𝑏𝑒𝑙 1.75305 dan nilai signifikasi t dari X2 sebesar 0,000 < 0,05.Pendapatan Asli Daerah tidak berpengaruh terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 dengan Nilai 𝑡„Žð‘–𝑡𝑢𝑛g -1.378 < 𝑡𝑡𝑎𝑏𝑒𝑙 1.75305 dan nilai signifikasi t dari X3 sebesar 0.188 > 0,05.Belanja Modal, Dana Perimbangan dan Pendapatan Asli Daerah secara simultan berpengaruh terhadap Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023 dengan nilai Fhitung 36.592 ‰¥ Ftabel 3.29 dengan nilai signifikannya 0,00 ‰¤ 0,05.Nilai estimasi R2 sebesar 0.856 artinya sebesar 85,6% variabel variabel Belanja Modal,dana Perimbangan dan Pendapatan Asli Daerah berpengaruh terhadap variabel Kinerja Keuangan Pemerintah Kabupaten Bireuen Tahun Anggaran 2005-2023.
TEAM TEACHING DOSEN DAN GURU IPS DALAM PENERAPAN PROBLEM BASED LEARNING TWO STAY STRAY MODEL UNTUK MENINGKATKAN KEAKTIFAN DAN KOMUNIKASI SOSIAL SISWA KELAS IX A DI SMP NEGERI 1 LINGSAR Wadi, Hairil; Sukardi; Imam Malik; Izhar Husadi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 2 (2024): Volume 09 No. 2 Juni 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

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

Abstract

The problem in this research is that teachers are dominant which results in students being inactive and lacking social communication in social studies learning activities. This research aims to apply the problem based learning two stay two stray model through team teaching of lecturers and social studies teachers to increase the activeness and social communication of class IX A students at SMP Negeri 1 Lingsar. The research method uses a qualitative approach, the Class Action Case Method, where data collection techniques are through observation, interviews, documentation which is analyzed following the Miles and Huberman model, stages of data reduction, data presentation and drawing conclusions. The research results showed that in cycles 1 and 2 activities were found: 1) Action planning, namely compiling social studies learning scenarios. Problem based learning two stay two stray model of globalization material, designing learning media, compiling observation sheets; 2) Implementation of actions and observations, namely in cycle 1 the implementation of learning was 90.4%, student activity was 85.34%, student social communication was 82.58%, while in cycle 2 there was an increase in implementation of learning 92.8%, student activity was 90, 79%, student social communication 90.79%; 3) Reflection, namely reflection activities in cycles 1 and 2 by the teaching team of lecturers and teachers regarding the implementation of learning, self-evaluation of lecturers as teachers, input from students who directly experience the Problem based learning two stay two stray model for improvement and strengthening in each cycle.
PENGARUH LOKASI, PERSEPSI HARGA, INOVASI PRODUK TERHADAPMINATPEMBELIAN DAN KEPUASAN PELANGGAN DI KING FRIED CHICKENCABANGKOTA JUANG BIREUEN Farah Nurjihan; Ella Rahmayanti; IMAM MALIK; Kamaruddin
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 8 No 1 (2026): OJS UNIMAL : JURNAL ADMINISTRASI BISNIS UNIVERSITAS MALIKUSSALEH
Publisher : Program Studi Administrasi Bisnis

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lokasi, persepsi harga, dan inovasi produk terhadap niat beli dan kepuasan pelanggan di King Fried Chicken, Cabang KotaJuang Bireuen. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel 96 responden. Hasil penelitian menunjukkan bahwa lokasi memiliki pengaruh positif dan signifikan terhadap niat beli tetapi tidak berpengaruh signifikan terhadap kepuasan pelanggan. Persepsi harga tidak berpengaruh signifikan terhadap niat beli tetapi memiliki pengaruh positif dan signifikan terhadap kepuasan pelanggan. Inovasi produk memiliki pengaruh positif dan signifikan terhadap niat beli dan kepuasan pelanggan. Secara simultan, lokasi, persepsi harga, dan inovasi produk secara signifikan memengaruhi niat beli dan kepuasan pelanggan. Kata kunci: Lokasi, Persepsi Harga, Inovasi Produk, Niat Beli, Kepuasan Pelanggan.