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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Enrichment : Journal of Management Jurnal Inovasi Penelitian Indomera : Jurnal Magister Manajemen Rambideun : Jurnal Pengabdian Kepada Masyarakat Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Variasi : Majalah Ilmiah Universitas Almuslim International Journal of Science and Environment Aceh Journal of Community Engagement (AJCE) Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Informatika Ekonomi Bisnis Lentera Jurnal Ekonomi, Manajemen, Akuntansi
Denny Firmansyah
Universitas Almuslim Bireuen
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Public Health Social Sciences

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Pengaruh Pelatihan Dan Kejelasan Tujuan Anggaran Terhadap Akuntabilitas Kinerja Pemerintah Kabupaten Bireuen (Studi Kasus Pada Badan Pengelolaan Keuangan Daerah Kabupaten Bireuen) Firmansyah, Denny; Ulhaq, Muhammad Zia; Diah, Muhammad
Lentera : Jurnal Ilmiah Sains, Teknologi, Ekonomi, Sosial, dan Budaya Vol. 8 No. 4: LENTERA, DESEMBER 2024
Publisher : LPPM Universitas Almuslim

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan dan kejelasan tujuan anggararan terhadap akuntabilitas kinerja (Studi kasus pada badan pengelolaan keuangan daerah kabupaten bireuen). Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai BPKD kabupaten Bireuen dan jumlah sampel yang diambil adalah sebanyak 72 orang. Data dikumpulkan dengan menyebarkan kuesioner. Berdasarkan hasil penelitian, pengujian hipotesis secara parsial (uji t) menunjukan bahwa variabel Pelatihan (X1) memiliki nilai t-hitung sebesar 3,406. Sedangkan t-tabel sebesar 1,669. Hal ini menunjukan t-hitung > t-tabel sehingga menolak Ho dan menerima Ha. Kejelasan tujuan anggaran (X2) memiliki nilai t-hitung sebesar 2,128 sedangkan t-tabel sebesar 1,669. Hal ini menunjukan t-hitung > t-tabel sehingga menolak Ho dan menerima Ha. Sehigga secara parsial varibel pelatihan dan kejelasan tujuan anggaran masing-masing berpengaruh positif terhadap akuntabilitas kinerja. Selanjutnya berdasarkan pengujian hipotesis secara simultan (Uji f), menunjukkan bahwa F-hitung sebesar 11,562 dengan tingkat signifikansi sebesar 0,001, sedangkan nilai F tabel sebesar 3,12 yang menunjukkan F hitung > F tabel (11,562 > 3, 12). Hal ini mengkomfirmasi penolakan Ho dan menerima Ha yang bermakna bahwa secara bersama-sama varibel pelatihan dan kejelasan tujuan anggaran berpengaruh positif dan signifikan terhadap akuntabilitas kinerja.
PENGARUH FASILITAS DAN HARGA TERHADAP MINAT BELI ULANG KONSUMEN PADA UMKM U MUDA DIYUB BAK MEE DI KECAMATAN KOTA JUANG KABUPATEN BIREUEN Dinda Fauziani; Denny Firmansyah
IndOmera Vol 6 No 12 (2025): indOmera, September 2025 (On Process)
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55178/idm.v6i12.579

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) plays an important role in supporting local economic growth; however, increasing competition requires business owners to pay close attention to factors that influence consumers’ repurchase intention. This condition is observed at UMKM U Muda Diyub Bak Mee in Kota Juang Subdistrict, Bireuen Regency, where issues related to business facilities and pricing strategies have emerged. Therefore, this study aims to analyze the influence of facilities and price on consumers’ repurchase intention. This research employs a quantitative approach using a survey method by distributing questionnaires to 289 respondents. The data were analyzed using multiple linear regression analysis. The results indicate that facilities and price have a positive and significant effect on repurchase intention, both partially and simultaneously. The regression model obtained is Y = 0.631 + 0.422X₁ + 0.378X₂, with an R Square value of 0.597. These findings demonstrate that facilities have a more dominant influence than price on consumers’ repurchase intention at UMKM U Muda Diyub Bak Mee.
PENGARUH FASILITAS DAN LOKASI PADA NUANSA PANTAI COFFEE TERHADAP KEARIFAN LOKAL (Studi Kasus Masyarakat Desa Cot Keurundong Kabupaten Bireuen) Nadia Amanda; Denny Firmansyah
IndOmera Vol 7 No 13 (2026): indOmera, Maret 2026
Publisher : LPPM-UNIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55178/idm.v7i13.580

Abstract

Coastal tourism development has significant economic potential; however, improper management may lead to the erosion of local wisdom within surrounding communities. This condition is evident in the management of Nuansa Pantai Coffe in Cot Keurundong Village, Bireuen Regency, where issues related to facilities and location affect local cultural values. Therefore, this study aims to analyze the influence of facilities and location on community local wisdom. This research applies an associative method with a quantitative approach by distributing questionnaires to 245 respondents. The data were analyzed using multiple linear regressions. The results indicate that facilities and location have a positive and significant effect on local wisdom, both partially and simultaneously. The regression model obtained is Y = 0.146 + 0.375X₁ + 0.197X₂, with an Adjusted R Square value of 0.622. These findings show that facilities have a more dominant influence than location on the preservation of local wisdom.
Pengaruh Strategi Promosi Dan Tingkat Persaingan Terhadap Pendapatan Penjualan Pada Toko Faila Cosmetic Di Kota Banda Aceh Darul Fuadi; Denny Firmansyah
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i2.2036

Abstract

Persaingan dalam dunia usaha yang semakin ketat menuntut pelaku bisnis untuk mampu menerapkan strategi yang efektif dalam meningkatkan pendapatan penjualan, khususnya melalui strategi promosi yang tepat serta kemampuan menghadapi tingkat persaingan yang ada. Kondisi ini terlihat pada Toko Faila Cosmetics di Kota Banda Aceh yang menghadapi tantangan dalam meningkatkan pendapatan di tengah persaingan pasar yang semakin kompetitif. Oleh karena itu, penelitian ini dilakukan untuk menganalisis pengaruh strategi promosi dan tingkat persaingan terhadap pendapatan penjualan. Penelitian menggunakan metode asosiatif dengan pendekatan kuantitatif melalui penyebaran kuesioner kepada 100 responden. Data dianalisis menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa strategi promosi dan tingkat persaingan berpengaruh positif dan signifikan terhadap pendapatan penjualan, baik secara parsial maupun simultan. Model regresi yang diperoleh adalah Y = -5,011 + 0,264X₁ + 0,716X₂, dengan nilai Adjusted R Square sebesar 0,836. Hasil ini menunjukkan bahwa tingkat persaingan memiliki pengaruh paling dominan dibandingkan strategi promosi terhadap pendapatan penjualan pada Toko Faila Cosmetics.   Business competition that is increasingly intense requires business actors to implement effective strategies to increase sales revenue, particularly through appropriate promotional strategies and the ability to cope with the level of competition. This condition is observed at Faila Cosmetics Store in Banda Aceh City, which faces challenges in increasing revenue amid a highly competitive market. Therefore, this study aims to analyze the effect of promotional strategies and the level of competition on sales revenue. The study employs an associative method with a quantitative approach through the distribution of questionnaires to 100 respondents. The data are analyzed using multiple linear regression. The results show that promotional strategies and the level of competition have a positive and significant effect on sales revenue, both partially and simultaneously. The regression model obtained is Y = -5,011 + 0,264X₁ + 0.716X₂, with an Adjusted R Square value of 0,836. These results indicate that the level of competition has the most dominant influence compared to promotional strategies on sales revenue at Faila Cosmetics Store.  
Pendampingan Literasi Digital Dan Keterampilan Teknologi Bagi Mahasiswa Hayanuddin safri; Emalia Ariska; Muhammad Diah; Denny Firmansyah; Zalikha Zalikha; Mulyadi Mulyadi; Irne Aryanie
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3161

Abstract

untuk meningkatkan literasi digital dan keterampilan teknologi bagi mahasiswa melalui program workshop dan pelatihan. Mitra kami, sebuah lembaga pendidikan tinggi, telah mengidentifikasi masalah utama terkait kurangnya pemahaman mahasiswa terhadap teknologi digital dan kebutuhan akan keterampilan yang relevan di era digital saat ini. Dalam merespons masalah ini, solusi yang diusulkan adalah menyelenggarakan serangkaian workshop dan pelatihan yang bertujuan untuk meningkatkan pemahaman mahasiswa terhadap literasi digital dan keterampilan teknologi yang diperlukan di dunia kerja. Target luaran yang ingin dicapai meliputi peningkatan pemahaman mahasiswa terhadap berbagai aspek teknologi digital, seperti penggunaan alat-alat digital, keterampilan manajemen informasi online, kecerdasan dalam menggunakan media sosial, serta kemampuan untuk menyesuaikan diri dengan perkembangan teknologi terbaru. Metode yang akan digunakan untuk mencapai tujuan ini termasuk menyelenggarakan workshop interaktif, sesi pelatihan praktis, diskusi kelompok, dan penggunaan materi pendukung seperti materi digital dan panduan praktis.
The Influence of Price and Network Quality on the Decision of Tri Card Users (A Case Study of Tri Card Consumers in Pondok Baru Village) Karimi Karimi; Hayanuddin Safri; Rizkha Maulana; Denny Firmansyah
International Journal of Science and Environment (IJSE) Vol. 6 No. 1 (2026): February 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i1.294

Abstract

This study aims to determine the effect of price and network quality on user decisions. Respondents in this study were 70 people from the village of Central Pondok Baru who used the Tri cellular card. Based on the results of multiple linear regression analysis, it was concluded that price and network quality had an effect on usage decisions. In this study using research instruments in the form of validity and reliability tests. Validity means that the instrument can be used to measure what it is supposed to measure. While the instrument reliability means that when used to measure many times will produce the same data. Based on the results of the t test and significance, it is known to have a T Count of 3.327 and a significant level of 0.01 is less than 0.05. It can be concluded that the price variable partially has a significant effect on the user decision variable. This means, the results of the t-test also show the partial influence of network quality on user decisions based on the results of the t-test of 3,048 and a significant level of 0.03 which is smaller than 0.05, so it can be concluded that the product quality variable partially has a significant effect on usage decisions. The results of the F test or t test (simultaneous) show that the variables are price and user quality. This can be seen from the Fhitung of 16.106 > Ftable of 3.13 (16.106> 3.13).
Co-Authors Darul Fuadi Diah, Muhammad Dinda Fauziani Emalia Ariska Emi Safrina Fauzi Fauzi Fauziani, Dinda Fina Meilinar Haryani Haryani Haryani Haryani Haryani Hayanuddin Safri Hayanuddin Safri Ilyas Ismail Irne Aryanie Karimi Karimi Melia Putri Muhammad Diah Muhammad Yusuf Mulyadi Mulyadi Nadia Amanda Putra Kelana, Edi Rizkha Maulana Safri, Hayanuddin Safrina, Emi Santika, Cut Sri Murniyanti Sri Murniyanti Sutoyo Sutoyo Tri Harnida Dewi Ulhaq, Muhammad Zia Wenny Septiani Zalikha