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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DAN KINERJA KEUANGAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Pada BUMN yang Terdaftar di BEI 2021-2022) Siti Widya Ningsih; Cut Sukmawati
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.v6i2.13145

Abstract

This research aims to analyze the influence of Good Corporate Governance and Financial Performance on the quality of Sustainability Report disclosures in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (BEI) in the 2021-2022 period. Data was obtained from the official website of the Indonesian Stock Exchange (www.idx.co.id) and the official website of each company. The research sample was 23 companies. This research uses a quantitative approach. The data analysis method used in this research is the Multiple Linear Regression method and the samples selected used the purposive sampling method, namely a sampling technique with certain criteria. Analysis of research data processing using Microsoft Office Excel 2021 and SPSS 25.0 for Windows software. The research results show that the Board of Commissioners and the Board of Directors have a significant positive influence on the closure of sustainability reports, while the audit committee and profitability do not have a significant influence on the closure of sustainability reports. 
THE EFFECTIVENESS OF THE "SI GEMPI AR 3D" EDUCATIONAL COMIC PROGRAM ON THE LEVEL OF UNDERSTANDING AMONG SMA NEGERI 1 KUTA MAKMUR STUDENTS REGARDING ACEH QANUN NUMBER 6 OF 2014 CONCERNING JINAYAT LAW Desy Fatmasari; Cut Sukmawati; Lisa Iryani; Ferizaldi; Murniati
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 4 (2026): December - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study analyzes the effectiveness of the Si Gempi AR 3D Educational Comic in improving students' understanding of Aceh Qanun Number 6 of 2014 concerning Jinayat Law at SMA Negeri 1 Kuta Makmur. The program aims to increase legal awareness and help reduce juvenile delinquency. The research is based on Campbell J.P.'s (1990) Program Effectiveness Theory, which includes target success, program success, user satisfaction, input and output levels, and goal achievement. Students' understanding is measured using Kenneth D. Moore's (2007) Conceptual Understanding Theory. This study employs a quantitative survey method with descriptive and causal-comparative approaches. Data were collected through questionnaires distributed to 100 students selected from a population of 355 using probability sampling with a simple random sampling technique. The data were analyzed using descriptive statistics, instrument testing, classical assumption tests, and simple linear regression with SPSS. The findings show that the Si Gempi AR 3D Educational Comic has a positive and significant effect on students' understanding of Jinayat Law. The significance value is <0.001, the calculated t-value (38.358) exceeds the t-table value (1.984), and the coefficient of determination (R²) is 0.937. These results indicate that the comic effectively improves students' understanding and supports its implementation as an educational medium.
SCARCITY STRATEGY ANALYSIS ON SOCIAL MEDIA IN ENCOURAGING IMPULSE BUYING (A STUDY OF HIJRAH STORE CONSUMERS LHOKSEUMAWE) Cut Sukmawati; Yulia Puspita; Teuku Zulkarnaen; Sutriani; Sufi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to determine and analyze the effect of scarcity strategies on the social media platform Instagram on impulsive buying behavior of consumers at Hijrah Store Lhokseumawe. Using a quantitative approach with a survey method and simple linear regression, the study involved 100 active consumer respondents selected through purposive sampling. The collected primary data were then processed using SPSS version 25 software. Data analysis results indicate that the scarcity strategy (X) has a positive and significant effect on impulsive buying behavior (Y), evidenced by a calculated t-value of 2.469, which is greater than the critical t-value of 1.984 (sig. 0.015 < 0.05); therefore, the alternative hypothesis (Ha) is accepted. These findings align with the SOR theory, which asserts that the more effective the scarcity strategy implemented on Instagram as a stimulus, the stronger the consumers' psychological drive to make impulsive purchases as a response.
THE EFFECT OF TASTE, LAYOUT AND WORD OF MOUTH ON PURCHASE DECISIONS IN BEEJE COFFEE LHOKSEUMAWE Martina; Cut Sukmawati; Nanda Ameliany; Teuku Zulkarnaen; Lisa Iryani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This thesis examines the influence of taste, layout, and word of mouth on purchasing decisions at Beeje Coffee in Lhokseumawe. This is a quantitative study using a survey method and printed questionnaires distributed to 96 customers of Beeje Coffee in Lhokseumawe. The data analysis methods include instrument tests, classical assumption tests, and multiple linear regression analysis using SPSS version 25. The results indicate that taste (X1) has a positive and significant effect on purchasing decisions, with t = 2.218 and p = 0.029. Layout (X2) has a positive and significant effect, with t = 6.525 and p < 0.001. Word of mouth (X3) also has a positive and significant effect, with t = 3.870 and p < 0.001. Simultaneously, taste, layout, and word of mouth affect purchasing decisions, with F = 23.880 and p < 0.001. These findings show that product taste, spatial arrangement, and consumer recommendations contribute to purchasing decisions at Beeje Coffee.
THE EFFECT OF PRICE AND SERVICE QUALITY ON CONSUMER LOYALTY IN THE SEBLAK RONYOK KRUENG GEUKUEH CULINARY BUSINESS Santia Dewi; Cut Sukmawati; Lisa Iryani; Nur Hafni; Sutriani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

Consumer loyalty is an important factor in ensuring the sustainability of culinary businesses. However, Seblak Ronyok Krueng Geukueh still faces problems related to price transparency and service quality, such as customer complaints regarding the absence of purchase receipts, prices perceived as inconsistent with the amount of toppings received, and slow service during peak hours. Therefore, this study aims to analyze the influence of price and service quality on consumer loyalty at Seblak Ronyok Krueng Geukueh. This study employed a quantitative method with an associative approach. A sample of 100 respondents was determined using the Lemeshow formula with a non-probability sampling technique through purposive sampling. Data were collected through questionnaires, observations, and documentation and analyzed using multiple linear regression analysis. The results showed that price and service quality had a positive and significant effect on consumer loyalty. The price variable obtained a t-value of 4.802 > 1.985, while service quality obtained a t-value of 6.324 > 1.985, with significance values of 0.000. The simultaneous test produced an F-value of 134.128 with a significance value of 0.000, indicating that price and service quality simultaneously had a positive and significant effect on consumer loyalty.
THE INFLUENCE OF E-SERVICE QUALITY ON USER SATISFACTION OF THE THREADS APPLICATION AMONG STUDENTS OF THE FACULTY OF SOCIAL AND POLITICAL SCIENCES Cut Sukmawati; Khairani; Nanda Ameliany; Maisyura; Nursakinah Ritonga
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

E-Service Quality is one of the important variables in shaping user satisfaction on social media, such as the Threads application. The purpose of this study is to examine the effect of E-Service Quality on User Satisfaction of the Threads Application among students of the Faculty of Social and Political Sciences, Malikussaleh University. This study uses a quantitative method with an associative research type. The research sample used in this study was 100 respondents selected using a non-probability purposive sampling technique. The collected data were analyzed using a simple linear regression test. Based on the results of the analysis, it is shown that E-Service Quality has a positive and significant influence on User Satisfaction of the Threads application with a t-value of 9.848 greater than the t-table of 1.98447 and a significance value of 0.000 <0.05, so H1 is accepted. The coefficient of determination (R²) of 0.497 means that E-Service Quality significantly influences user satisfaction by 49.7%, while 50.3% is influenced by other factors outside the research variables.
THE IMPACT OF ISLAMIC MARKETING IMPLEMENTATION AND PRODUCT QUALITY ON THE INTEREST IN BUYING HALAL PRODUCTS AT SUSHI TEI SUN PLAZA IN MEDAN CITY Nursabrina Rambe; Cut Sukmawati; Sufi; Nursanjaya; Riyandhi Praza
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study is titled "The Influence of Islamic Marketing Implementation and Product Quality on Purchase Intention for Halal Products at Sushi Tei Sun Plaza, Medan City"; the research was conducted at Sun Plaza Medan. This study aims to determine the influence of Islamic marketing and product quality on the purchase intention for halal products at Sushi Tei Sun Plaza in Medan City. It employs a descriptive quantitative research design and utilizes a non-probability sampling method, specifically purposive sampling. The study population consists of Muslim consumers who use or have previously consumed halal products from Sushi Tei Sun Plaza in Medan City, with a sample size of 100 respondents. Data were collected via a survey method. Data analysis was conducted using multiple linear regression with the aid of SPSS software. Partial hypothesis testing (t-test) reveals that Islamic marketing has a positive and significant effect on purchase intention (B = 0.586; t = 8.119; p < 0.001). Product quality also has a positive and significant effect on purchase intention (B = 0.247; t = 3.920; p < 0.001).
The Influence of Social Media Marketing on Blind Box Purchase Interest among Generation Z at MINISO Suzuya, Lhokseumawe City Rizki Aujan Fahri; Sufi Sufi; Nanda Ameliany; Cut Sukmawati; Sutriani Sutriani
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.954

Abstract

This study aims to determine the effect of social media marketing on purchase interest in blind box products among Generation Z at MINISO Suzuya, Lhokseumawe City. The study used a quantitative approach with a survey method and a simple linear regression technique. The sample consisted of 100 respondents, determined using the Lemeshow formula (95% confidence level, 10% margin of error) and drawn through non-probability purposive sampling. Data were collected through questionnaires using a five-point Likert scale, direct observation, and documentation, and analyzed with SPSS version 25 after validity, reliability, and classical assumption testing. The results show that social media marketing has a positive and significant effect on blind box purchase interest, indicated by a regression equation of Y = 2.717 + 0.752X, a t-count of 6.782 greater than the t-table of 1.985 with a significance value of 0.000 (p < 0.05), so that the alternative hypothesis is accepted. The correlation coefficient (R) of 0.565 indicates a moderate relationship, and the coefficient of determination (R²) of 0.319 shows that social media marketing explains 31.9% of the variation in purchase interest, while the remaining 68.1% is explained by variables outside this study, such as price, packaging design, word of mouth, and consumer psychological factors. TikTok was the platform most used by respondents (81%) to view blind box promotional content. These findings indicate that social media marketing activity is associated with higher purchase interest in blind box products among Generation Z, and that TikTok is the dominant channel through which respondents accessed such content in this sample.
PPPK Policy after the 2023 State Civil Apparatus Law: Bureauctratic Consolidation and Local Fiscal Capacity Dzakirah Jazmi; Cut Sukmawati; Maryam
Equality: Law and Social Vol. 2 No. 1 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/8zw4v091

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This study analyzes the effects of the policy governing the appointment of Government Employees with Work Agreements (PPPK) on the bureaucratic structure and fiscal capacity of the Lhokseumawe City Government. The study employed a descriptive-analytical qualitative approach, with data obtained through in-depth interviews, observation, and document analysis. The analysis used the dimensions of effectiveness, efficiency, and responsiveness. The findings show that the PPPK policy was effective in providing certainty of employment status for non-ASN personnel and strengthening staffing availability in basic service sectors. However, large-scale appointments were not fully accompanied by adjustments to Job Analysis, Workload Analysis, competency distribution, and fiscal capacity. This condition resulted in concentrations of personnel in administrative functions, overlapping work, uneven staff distribution, and increasing pressure from personnel expenditure. The study identifies a phenomenon of numerical expansion without functional consolidation, in which personnel numbers increase more rapidly than organizational functions are restructured. Post-appointment restructuring through the revalidation of staffing needs, competency redistribution, strengthened performance management, and integration of workforce and fiscal planning is therefore essential to achieve a more effective and sustainable bureaucracy.
PELATIHAN PEMBUATAN KUE AGAR AGAR SUNTIK DAN PENGENALAN STRATEGI PEMASARAN MELALUI MEDIA SOSIAL DI GAMPONG PADANG SAKTI KECAMATAN MUARA SATU KOTA LHOKSEUMAWE Nanda Ameliany; Sufi Sufi; Lisa Iryani; Nursakinah Ritonga; Cut Sukmawati; Irhamsyah Irhamsyah; Juliansyah Juliansyah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.5230-5240

Abstract

Pelatihan pembuatan kue agar-agar suntik merupakan program yang bertujuan untuk memberdayakan masyarakat di Gampong Padang Sakti dengan meningkatkan keterampilan kuliner mereka dan menciptakan peluang usaha baru. Pelatihan ini melibatkan pemberian pengetahuan dan keterampilan praktis dalam pembuatan kue agar-agar suntik, mulai dari teknik dasar hingga variasi resep yang lebih kompleks. Strategi pemasaran untuk produk agar-agar suntik melibatkan identifikasi pasar potensial, pengembangan merek dan kemasan produk, serta promosi melalui berbagai saluran, termasuk media sosial, acara lokal, dan kemitraan dengan toko-toko atau restoran setempat. Fokusnya adalah untuk meningkatkan visibilitas produk, menarik perhatian konsumen, dan membangun hubungan yang kuat dengan pasar target. Dengan kombinasi pelatihan yang berkualitas dan strategi pemasaran yang efektif, diharapkan program ini dapat memberikan manfaat nyata bagi mitra di Gampong Padang Sakti, seperti peningkatan pendapatan, kemandirian ekonomi, dan peningkatan kualitas hidup secara keseluruhan.