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PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI KOTA LHOKSEUMAWE Irdawati Irdawati; Ratna Ratna; Maisyuri Maisyuri
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 3 (2017)
Publisher : LPPM STIE Lhokseumawe

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This research aims to find out the influence of local revenues to local expenses. The data used in this research was taken from Local Financial Services and Local Asset (DPKAD) from the year of 2005 until 2014. The method used in this research is simple linear regression method. The result of this research is local revenues significantly influenced to local expenses and positively. Suggestion for next research is that to use complete data and use more variable, in order to get satisfied result.

Analyzing the Sustainability of Micro, Small and Medium Enterprises during Covid-19 Pandemic in Bireuen Regency, Indonesia Devi Andriyani; Fanny Nailufar; Yurina Yurina; Ratna Ratna; Mutia Rahmah
International Journal of Business, Economics, and Social Development Vol 2, No 3 (2021)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v2i3.159

This study aims to analyze the effect of product innovation, sales method, technology mastery, market share, and MSME compliance in muamalah on the sustainability of MSME food product during the Covid-19 pandemic in Bireuen Regency. The research method used multiple linear regression analysis method. Respondents in this study were 87 Micro, Small and Medium Enterprises (MSMEs) in food products. The results of the study partially found that the Product Innovation was the most dominant (significant) variable influencing the sustainability of MSMEs. The compliance in muamalah, reflected in sales zakat payment, honesty and transparency as well as product halalness, also had a significant effect on business sustainability. Meanwhile, the variables of sales method, technology mastery and market share expansion had no significant effect on business sustainability. Simultaneously, all independent variables had a significant effect on business sustainability and the ability to affect the independent variables on the dependent variable was 30.40%. The implication of this research is finding a solution to overcome the problem of the sustainability of MSMEs in Bireuen Regency. Whilst the limitation of the research is on collecting MSMEs data from the industry office, even though the conditions in the field are many Micro, Small and Medium Enterprises having not been registered and holding no a business license.

Analyzing the Sustainability of Micro, Small and Medium Enterprises during Covid-19 Pandemic in Bireuen Regency, Indonesia Devi Andriyani; Fanny Nailufar; Yurina Yurina; Ratna Ratna; Mutia Rahmah
International Journal of Business, Economics, and Social Development Vol 2, No 3 (2021)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v2i3.159

This study aims to analyze the effect of product innovation, sales method, technology mastery, market share, and MSME compliance in muamalah on the sustainability of MSME food product during the Covid-19 pandemic in Bireuen Regency. The research method used multiple linear regression analysis method. Respondents in this study were 87 Micro, Small and Medium Enterprises (MSMEs) in food products. The results of the study partially found that the Product Innovation was the most dominant (significant) variable influencing the sustainability of MSMEs. The compliance in muamalah, reflected in sales zakat payment, honesty and transparency as well as product halalness, also had a significant effect on business sustainability. Meanwhile, the variables of sales method, technology mastery and market share expansion had no significant effect on business sustainability. Simultaneously, all independent variables had a significant effect on business sustainability and the ability to affect the independent variables on the dependent variable was 30.40%. The implication of this research is finding a solution to overcome the problem of the sustainability of MSMEs in Bireuen Regency. Whilst the limitation of the research is on collecting MSMEs data from the industry office, even though the conditions in the field are many Micro, Small and Medium Enterprises having not been registered and holding no a business license.

THE EFFECT OF GROSS REGIONAL DOMESTIC PRODUCTS, BI RATE, AND BUDGET ON INFLATION IN ACEH PROVINCE Ratna Husin; Rahmad Cahyadi
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 2 No. 1 (2021): Jurnal Hurriah
Publisher : Yayasan Hurriah, Banda Aceh

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Penelitian ini bertujuan menganalisis pengaruh Produk Domestik Regional Bruto, BI rate, dan pengangguran terhadap inflasi di Provinsi Aceh. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pusat Statistik Republik Indonesia tahun 2000-2015. Metode analisis data yang digunakan adalah Error Correction Model dan alat analisisnya menggunakan software statistik E dilihat 8. Hasil penelitian menunjukkan bahwa: (1) Semua variabel stasioner pada level first difference dan memiliki hubungan ekuilibrium jangka panjang atau co. -terintegrasi. (2) variabel independen positif dan signifikan terhadap inflasi, tetapi hanya variabel PDRB yang tidak signifikan. (3) Spesifikasi model ECM yang digunakan dalam penelitian ini valid, dilambangkan dengan koefisien probabilitas signifikan ECT. Pemerintah daerah harus menyediakan lapangan kerja yang komprehensif dan memberikan akses permodalan bagi masyarakat untuk mengembangkan atau membangun usaha serta otoritas moneter yang dilakukan oleh Bank Indonesia dan mewajibkan pemantauan rutin terhadap harga barang dan jasa di pasar dan pengendalian suku bunga tetap stabil dan rendah.

PENGARUH INVESTASI, RISK BASED CAPITAL DAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia) Agustin Nurhayati; Ratna Ratna; Iswadi Iswadi
J-MIND (Jurnal Manajemen Indonesia) Vol 7, No 1 (2022): J-MIND Jurnal Manajemen Indonesia, Juni 2022
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v7i1.5198

This study aims to analyze effect of investment, risk based capital and audit commitee on firm performance in Insurance Companies on Indonesian Stock Exchange during 2010-2020. The number of samples in this study are 9 Insurance Companies which are listed on the IDX and have completed data obtained by porpousive sampling method. The type of data used is secondary data in the form of panel data obtained from the company's Annual Report. The data analysis method used is Panel Data Regression. The results of this study find that investment has a positive and significant effect on firm performance, while risk based capital and audit commite have no significant effect firm performance.

FLYPAPER EFFECT PADA PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Nurul Ikhwani; Naz'aina Naz'aina; Ratna Ratna
J-MIND (Jurnal Manajemen Indonesia) Vol 4, No 2 (2019): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v4i2.3381

Penelitian ini bertujuan untuk menguji pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah. Data penelitian yang digunakan adalah gabungan antara cross section dengan time series pada 23 Kabupaten/Kota di Provinsi Aceh selama 2013-2018, yang diperoleh dari Laporan Realisasi Anggaran (LRA) yang dikeluarkan oleh Direktorat Jendral Pengelola Keuangan Daerah Kementrian Keuangan (DJPK Kemenkeu). Metode analisis data yang digunakan adalah Regresi Data Panel dengan Bantuan Eviews 10. Hasil penelitian ini membuktikan bahwa dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah berpengaruh positif dan signifikan terhadap belanja daerah. Besarnya pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah adalah sebesar 92,07% dan sisanya sebesar 7,93% dipengaruhi oleh variabel lain diluar model penelitian ini.Penelitian ini juga membuktikan bahwa terjadi flypaper effect pada DAU Kabupaten/Kota di Provinsi Aceh dan pada DAK flypaper effect hanya terjadi di sebagian Kabupaten/Kota di Provinsi Aceh, ini dilihat dari kontribusi DAU dan DAK yang lebih tinggi dibandingkan PAD dalam merespon belanja daerah. Rekomendasi dari hasil penelitian ini yaitu diharapkan pihak pemerintah daerah Kabupaten/Kota di Provinsi Aceh untuk menggunkan dana alokasi umum dan dana alokasi khusus sebaik dan seefektif mungkin, dan diharapkan pihak pemerintah daerah lebih menggali potensi-potensi daerah agar dapat meningkatkan PADKata Kunci : Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah, Belanja Daerah

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA OTONOMI KHUSUS TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Muhammad Iqbal; Tarmizi Abbas; Ratna Ratna
J-MIND (Jurnal Manajemen Indonesia) Vol 5, No 1 (2020): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v5i1.3422

This study aims to examine the effect of Own Source Revenues, General Allocation Funds, Special Allocation Funds, and Special Autonomy Funds on Regional Expenditures. This study uses a combination of cross section data with time series in 23 regencies/cities in Aceh Province during 2010-2017, obtained from the Budget Realization Report (LRA) issued by the Directorate General of Regional Financial Management of the Ministry of Finance (DJPK Ministry of Finance). The data analysis method used is Panel Data Regression with the help of Eviews 10. The results of this study prove that Own Source Revenues, General Allocation Funds, Special Allocation Funds, and Special Autonomy Funds have a positive and significant effect on regional expenditures. The magnitude of the effect of Own Source Revenues, General Allocation Funds, Special Allocation Funds, and Special Autonomy Funds on regional expenditure is 94.22% and the remaining 5.78% is influenced by other variables outside this research model. It is recommended to local governments to use Own Source Revenues, General Allocation Funds, Special Allocation Funds, and Special Autonomy Funds effectively and efficiently so that Regional Expenditures can be increased, and the Special Autonomy Fund should be used in the interests of the general public so as to reduce poverty and the people of Aceh become more prosperous. Keywords: Own Source Revenues, General Allocation Funds, Special Allocation Funds, Special Autonomy Funds, Regional expenditures.

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KEPEMIMPINAN TRANSAKSIONAL TERHADAP KOMITMEN ORGANISASI DENGAN ORGANIZATION CITIZENSHIP BEHAVIOR SEBAGAI VARIABEL INTERVENINGPADA SEKRETARIAT DPRK BIREUEN C Sariwati; Ratna Ratna; Em Yusuf Iis
J-MIND (Jurnal Manajemen Indonesia) Vol 4, No 1 (2019): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v4i1.3368

This study aims to determine how much influence the Tranformational Leader and Transaktional Leader throuch Organization Citizenship Behavior (OCB) and its impact on the employee Organization Commitment of Sekretarit DPRK of Bireuen District.The data used in this reseach is primer data with 70 responden. Analisis methode using path analisys withStatistical Pacge for for Social Science (SPSS). The result showed Transformational Leader and Transactional Leader affect on Ornazational Commitment. Organizational Citizenship Behavior (OCB) have significant positive effect on Ornizational Commitment. Ornagizational Citizenship Behavior (OCB) of mediated transformational commitment and Organizational Citizenship Behavior (OCB) fully mediates transformasional relationships toward organizational commitment. Keyword : Transformational Leaders, Transactional Leaders and Employee Performance, Organization Citizenship Bihaviour

LCMS MOODLE SEBAGAI MEDIA PEMBELAJARAN BERBASIS KONTEN PADA MATA KULIAH EKONOMETRIKA Ratna Husein; Yurina Yurina; Sari Yulis Terfiadi
PENCERAHAN Vol. 16 No. 1 (2022): PENCERAHAN
Publisher : Majelis Pendidikan Aceh

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The global covid 19 epidemic necessitates universities as higher education institutions continuing to conduct out lecture activities using online means; the learning process carried out by all educational institutions worldwide is to give e-learning-based interactive learning. It is hoped that by utilizing E-learning-based learning materials, learning activities may be carried out in accordance with the output required by each educator. Moodle is a networked learning system that is object-oriented and flexible, and it is one of the solutions available at the Malikussaleh University. This application was created to support instructors in all elements of the learning process by connecting to the internet network via a website page and stressing the social constructionist pedagogy technique. The approach utilized in this study is descriptive qualitative sampling using a saturated sample, which means the sample size is the same as the population size. Data collecting methodology based on observations, interviews, and documents. The interaction between lecturers and students in the learning process is the research's finding. Furthermore, e-learning serves as a discussion platform for lecturers and students, as well as an online exam, making all activities in the learning process highly beneficial.

UPAH, JENIS KELAMIN DAN USIA TERHADAP PRODUKSIVITAS KERJA KARYAWAN PADA INDUSTRI KECIL DI KABUPATEN ACEH UTARA (Studi Kasus Industri Kecil Konveksi) Fauziah Fauziah; Ratna Ratna
Jurnal Ekonomi Pertanian Unimal Vol 1, No 1 (2018): JURNAL EKONOMI PERTANIAN UNIMAL
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jepu.v1i1.525

Pengaruh Pendidikan, Pengalaman Kerja, Upah, Jenis Kelamin Dan Usia Terhadap Produksivitas Kerja Karyawan Pada Industri Kecil Di Kabupaten Aceh Utara (Studi Kasus Industri Kecil Konveksi)Tujuan penelitian ini digunakan untuk melihat adanya hubungan atau keterkaitan pendidikan, pengalaman kerja, upah, jenis kelamin dan usia terhadap produksivitas kinerja pegawai atau karyawan pada produksi industri konveksi di Kabupaten Aceh Utara. penelitian ini menggunakan data primer yang diperoleh data dari 89 responden. Metode analisis menggunakan Regresi Linear Berganda (RLB) dengan bantuan program Eviews 8. Dari hasil penelitian diperoleh variabel Pendidikan (X1) dan Usia (X5) tidak memiliki hubungan atau pengaruh secara signifikan dan negatif terhadap Produktivitas Kerja Karyawan Pada Industri Kecil Konveksi di Kabupaten Aceh Utara. Selanjutnya variabel Jenis Kelamin (X4) secara parsial memiliki hubungan negatif dan signifikan terhadap produktivitas tenaga kerja karyawan (Y) pada industri kecil konveksi di Kabupaten Aceh Utara. Variabel Pengalaman (X2) dan Upah (X3) secara parsial memiliki hubungan signifikan dan positif terhadap produktivitas tenaga kerja karyawan (Y) pada industri kecil konveksi di Kabupaten Aceh Utara. Namun variabel pendidikan (X1), pengalaman (X2), upah (X3), jenis kelamin (X4) dan usia (X5) secara bersama-sama (serempak) memiliki hubungan secara signifikan dan positif terhadap Produktivitas Kerja karyawan Pada Industri Kecil Konveksi di Kabupaten Aceh Utara dan besar pengaruhnya adalah: 0,9071 (90,71%), sedangkan yang dipengaruhi oleh variabel lain di luar model penelitian ini adalah sebesar 0,0929 (9,29%).

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