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Transformasi Kebijakan Anggaran Pendidikan di Provinsi Aceh oktavinata syahputri, ella; Putri, Naila Ariqah; Wardana, Muhammad Daffa; Zulkarnain, Teuku
Jurnal Sosial Humaniora Sigli Vol 7, No 2 (2024): Desember 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i2.2810

Artikel ini membahas transformasi kebijakan anggaran pendidikan di Provinsi Aceh, yang menjadi bagian penting dari upaya pemerintah dalam meningkatkan kesejahteraan dan mencerdaskan kehidupan bangsa. Penelitian ini berfokus pada analisis alokasi anggaran pendidikan sesuai dengan amanat Undang-Undang Dasar 1945 yang mengharuskan pemerintah mengalokasikan minimal 20 persen dari Anggaran Pendapatan dan Belanja Nasional (APBN) dan Anggaran Pendapatan dan Belanja Daerah (APBD). Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif, yang bertujuan untuk memberikan gambaran jelas mengenai kondisi pendidikan di Aceh. Hasil penelitian menunjukkan bahwa meskipun terdapat upaya dalam pengalokasian dana pendidikan, masih terdapat tantangan dalam implementasi kebijakan akibat keterbatasan sumber daya dan kepentingan politik. Artikel ini juga menyoroti pentingnya peningkatan kualitas pendidikan melalui reformasi sistem pendidikan yang lebih komprehensif dan fleksibel. Temuan ini diharapkan dapat menjadi dasar perencanaan untuk menuju Gerakan Pendidikan Untuk Semua (PUS) di Provinsi Aceh.

Transformasi Bisnis dengan Etika Bisnis Islam: Keadilan dan Tanggung Jawab dalam Ekonomi Syariah Maulena, Maulena; Zulkarnain, Teuku; Mariana, Mariana
Jurnal Sosial Humaniora Sigli Vol 7, No 2 (2024): Desember 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i2.2910

This study analyzes the application of the principles of justice and responsibility in Islamic economics, as well as the role of Islamic business ethics in creating fair and sustainable businesses. The focus of this research is to understand how Islamic principles such as justice, transparency, and social responsibility are applied in modern businesses and their impact on business sustainability and community welfare. The research method used is descriptive qualitative with a normative legal approach, relying on literature review as the data collection technique. The collected data is analyzed to gain an understanding of business principles that align with Islamic values. The findings indicate that the application of the principle of justice in Islamic economics is not only related to wealth distribution but also to ensuring that transactions are fair and do not harm any party. Social responsibility includes obligations to ensure employee welfare, provide halal products, and minimize negative impacts on society and the environment. Despite challenges in implementation, the growing awareness of the importance of Islamic business ethics and social responsibility provides opportunities to strengthen business sustainability. This study emphasizes the importance of integrating Islamic principles into business operations and the need for government regulations that support Islamic economics and education on Islamic-based business ethics.

Analisis perencanaan keuangan daerah terhadap efektivitas anggaran daerah di Kota Lhokseumawe Maulida, Raihan; Zulkarnain, Teuku
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 1 (2025): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i1.40215

The study to analyze relationship between regional financial planning and regional budget effectiveness in supporting optimization of the Lhokseumawe city revenue and expenditure budget. Local financial planning is crucial element to ensure that budget allocations on target and accordance with regional development priorities. Regional budget effectiveness is measured through achievement of local revenue targets, expenditure efficiency, and budget alignment with regional medium-term development plan. The research method uses descriptive quantitative with secondary information analysis in form budget realization reports and regional financial planning documents fiscal 2018-2022. Effectiveness and efficiency ratio analysis is used to evaluate how well the budget used and whether financial targets and regional programs achieved. The results show that quality financial planning contributes significantly to budget effectiveness, especially when the planning process involves coordination across regional apparatus organizations and based on information on the actual needs of the community. The conclusion of study shows that careful and measurable financial planning improves effectiveness of local budget utilization.

Efektivitas pengelolaan penganggaran keuangan daerah terhadap kesejahteran masyarakat di Kota Lhokseumawe Rahmayati, Cut Aneza; Mahira, Tanasa; Raihan, Nur; Aliffadhila, Muhammad; Zulkarnain, Teuku
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 1 (2025): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i1.40264

This study aims to determine the effect of the Village Fund Allocation (ADD) on community welfare in Simpang Empat Village, Lhokseumawe City, Aceh. Village funds are part of the equalization funds used to support development, community empowerment, and improve village welfare. This study also aims to evaluate the effectiveness of village fund management in improving the quality of life of the community through transparent and accountable financial management. The research methods used are qualitative research methods, interviews, and field observations. The results show that the allocation of village funds has had a positive impact on infrastructure development, local economic development, and improved access to education and health. However, there are several obstacles in its implementation, such as limited human resources (HR) and inadequate infrastructure. In addition, the management of natural resources in the village is still not optimal. Therefore, it is necessary to increase the transparency of village fund management and more effective natural resource management to achieve more equitable community welfare.

Pengaruh dana alokasi umum dan investasi sektoral terhadap belanja modal pemerintah di Provinsi Aceh Jemeli, Jemeli; Ulfa, Maulidza; Haniya, Faiza Afin; Akbar, Atala; Zulkarnain, Teuku
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 1 (2025): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i1.40278

This research analyzes the influence of the General Allocation Fund (DAU) and sectoral investment on government capital expenditure in Aceh Province, with a focus on the downstrea ming of natural resources (SDA). The method used is multiple linear regression with secondary data from regional government financial reports and the Central Statistics Agency for the period 2015-2022. The research results show that DAU has a positive and significant effect on capital expenditure, especially for the infrastructure budget that supports natural resource downstreaming. Sectoral investment also plays an important role in increasing government capital capacity and developing the natural resource processing industry, which creates jobs and strengthens the local economy. In conclusion, DAU and sectoral investment have a strategic role in encouraging natural resource downstreaming. The government is advised to optimize the use of DAU and encourage sectoral investment to support infrastructure development. Further research is needed to explore other factors and the long-term impact of capital expenditure on regional economic growth

Penyajian laporan keuangan daerah sesuai PSAP 71 tentang standar akuntansi pemerintahan di kantor Badan Pengelolaan Keuangan Aceh Husnawati, Husnawati; Zahara, Rina; Zulkarnain, Teuku
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 1 (2025): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i1.40315

This study aims to evaluate the presentation of local financial statements at the Aceh Financial Management Agency office in the context of conformity with the guidelines of Government Accounting Standards (PSAP) 71. Statement of Government Accounting Standards (PSAP 71) regulates local government financial statements, focusing on disclosures related to fixed assets. The evaluation phase includes an assessment of compliance with the standard as well as the quality of the information presented, with a focus on transparency and accountability in asset management. With the existence of PSAP 71, it is expected that financial statements can present relevant, reliable and useful information. This research methodology uses a qualitative approach with data collection techniques. This research was conducted in the time span of 2022-2023. The results showed that although the Regional financial statements in Aceh Province had been prepared with reference to PSAP 71, there were still some discrepancies in the application of accounting principles. For example, it can be in the form of fixed asset valuations that are not updated, so that the reported values do not reflect the actual conditions. Based on the analysis, this study recommends several corrective measures. First, the development of a better and integrated accounting information system to facilitate the process of collecting and presenting financial data.

Transparansi dan akuntabilitas dana desa dalam perspektif Badan Pemeriksa Keuangan Republik Indonesi (BPK RI) Ramadhani, Alia; Amalia, Nadiva; Zulkarnain, Teuku
Jurnal Teknik Industri Terintegrasi (JUTIN) Vol. 8 No. 1 (2025): January
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jutin.v8i1.40306

This research discusses the authority of the Supreme Audit Agency (BPK) in examining village funds sourced from the State Budget (APBN) and its function towards the agricultural sector. Based on Law No. 15/2006, BPK is responsible for ensuring transparency and accountability in village financial management. BPK emphasizes transparency and accountability are essential in the use of village funds to prevent misuse and allow the community to be involved in supervision, which has a positive impact on village development, including the agricultural sector. The research method uses a normative approach with legal analysis to evaluate the implementation of BPK's authority at the village level. The results show that the level of transparency in the management of village funds varies in each village. Some villages have implemented good information systems, such as periodic publication of financial reports including the use of information.

PENGUATAN KAPASITAS PENGELOLAAN KEUANGAN DI UPTD PPA KABUPATEN ACEH UTARA SEBAGAI STRATEGI PEMBERDAYAAN PEREMPUAN Farhana, Anis; Rahmi, Mutia; Nabila, Nasya; Ulvina, Zuhra; Zulkarnain, Teuku
Jurnal Sosial Humaniora Sigli Vol 8, No 2 (2025): Desember 2025
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v8i2.3525

Transparent, accountable, and effective financial management is a key factor in supporting the success of women’s empowerment programs at the regional level. Transparency and accountability in financial governance function not only as administrative control instruments, but also as a manifestation of public institutions’ responsibility to the community and stakeholders. In this context, the Technical Implementation Unit for Women’s and Children’s Protection (UPTD PPA) of Aceh Utara Regency holds a strategic role as an implementing agency under the Department of Social Affairs, Women’s Empowerment, and Child Protection, tasked with providing protection services, assistance, and empowerment for women and children experiencing violence or other social issues. This research aims to analyze the current condition of financial management at UPTD PPA Aceh Utara, identify various challenges and obstacles encountered in its implementation, and formulate institutional capacity-strengthening strategies that can improve the effectiveness, efficiency, and accountability of financial management in supporting women’s empowerment programs. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, direct observation, and document review of planning and financial reporting documents. The findings indicate that, in general, UPTD PPA Aceh Utara has implemented financial management in accordance with existing regulations and administrative guidelines, including planning, administration, and financial reporting mechanisms that follow the regional financial system. However, the research also identifies several issues affecting the effectiveness and accountability of financial management, including limited human resource (HR) capacity in the financial sector, weak internal monitoring and evaluation systems, and suboptimal transparency of financial information to the public and relevant stakeholders. Additionally, the study finds that budget constraints and high workloads have hindered the optimal implementation of women’s empowerment activities. Another influencing factor is the limited training and technical assistance provided to UPTD staff regarding performance-based and gender-responsive financial management. Therefore, strengthening institutional capacity is necessary through enhancing HR competencies, developing digital-based financial reporting systems, and applying more participatory, transparent, and results-oriented financial governance principles.The results of this study are expected to provide both practical and academic contributions for local governments in formulating policies to improve the financial governance of UPTD PPA, thereby strengthening the institution’s role in supporting sustainable, inclusive, and gender-equitable women’s empowerment programs. Pengelolaan keuangan yang transparan, akuntabel, dan efektif merupakan salah satu faktor kunci dalam mendukung keberhasilan program pemberdayaan perempuan di tingkat daerah. Transparansi dan akuntabilitas dalam pengelolaan keuangan tidak hanya berfungsi sebagai instrumen pengendalian administrasi, tetapi juga sebagai wujud tanggung jawab lembaga publik terhadap masyarakat dan pemangku kepentingan. Dalam konteks tersebut, UPTD Perlindungan Perempuan dan Anak (PPA) Kabupaten Aceh Utara memiliki peran strategis sebagai lembaga pelaksana teknis di bawah Dinas Sosial, Pemberdayaan Perempuan dan Perlindungan Anak yang bertugas memberikan layanan perlindungan, pendampingan, serta pemberdayaan bagi perempuan dan anak yang mengalami kekerasan atau permasalahan sosial lainnya. Penelitian ini bertujuan untuk menganalisis kondisi aktual pengelolaan keuangan di UPTD PPA Kabupaten Aceh Utara, mengidentifikasi berbagai tantangan dan kendala yang dihadapi dalam pelaksanaannya, serta merumuskan strategi penguatan kapasitas kelembagaan yang dapat meningkatkan efektivitas, efisiensi, dan akuntabilitas pengelolaan keuangan dalam mendukung program pemberdayaan perempuan. Pendekatan yang digunakan adalah pendekatan kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara mendalam, observasi langsung, dan studi dokumentasi terhadap berbagai dokumen perencanaan dan pelaporan keuangan. Hasil penelitian menunjukkan bahwa secara umum UPTD PPA Kabupaten Aceh Utara telah melaksanakan pengelolaan keuangan sesuai dengan ketentuan regulasi dan pedoman administrasi yang berlaku, termasuk mekanisme perencanaan, penatausahaan, dan pelaporan keuangan yang mengikuti sistem keuangan daerah. Namun demikian, penelitian ini juga menemukan sejumlah permasalahan yang memengaruhi efektivitas dan akuntabilitas pengelolaan keuangan, di antaranya keterbatasan kapasitas sumber daya manusia (SDM) di bidang keuangan, lemahnya sistem monitoring dan evaluasi internal, serta belum optimalnya keterbukaan informasi keuangan kepada publik dan pihak-pihak terkait. Selain itu, penelitian menemukan bahwa keterbatasan anggaran dan beban kerja yang tinggi menyebabkan pelaksanaan kegiatan pemberdayaan perempuan belum sepenuhnya berjalan optimal. Faktor lain yang turut memengaruhi adalah minimnya pelatihan dan pendampingan teknis bagi aparatur UPTD terkait pengelolaan keuangan berbasis kinerja dan responsif gender. Oleh karena itu, diperlukan strategi penguatan kapasitas kelembagaan melalui peningkatan kompetensi SDM, pengembangan sistem pelaporan keuangan berbasis digital, serta penerapan prinsip tata kelola keuangan yang lebih partisipatif, transparan, dan berorientasi pada hasil. Hasil penelitian ini diharapkan dapat memberikan kontribusi praktis dan akademis bagi pemerintah daerah dalam merumuskan kebijakan peningkatan tata kelola keuangan UPTD PPA, sehingga dapat memperkuat peran lembaga ini dalam mendukung pelaksanaan program pemberdayaan perempuan yang berkelanjutan, inklusif, dan berkeadilan gender.

Rencana Pembangunan Makan Bergizi Gratis Dalam Upaya Peningkatan Kualitas Pendidikan Dan Kesehatan Anak Di Indonesia Tazkiya, Dian; Amalina, Khaira; Nur Fadhya, Naila; Samdarawita, Samdarawita; Zulkarnain, Teuku
Jurnal Sosial Humaniora Sigli Vol 8, No 2 (2025): Desember 2025
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v8i2.3520

The Free Nutritious Meal Program (MBG) is one of the Indonesian government’s priority policies under President Prabowo Subiant’s administration, aimed at reducing stunting rates, improving children’s health, and enhancing the overall quality of education. The program was initiated in response to the persistent issues of malnutrition and unequal access to education, with approximately 21.5% of Indonesian children still suffering from stunting. MBG serves not only as a nutritional intervention but also as a socio-economic strategy to strengthen human resources and promote educational equity. This study employs a qualitative descriptive approach, collecting primary data through in-depth interviews with teachers, school principals, health workers, and local government representatives involved in the implementation of MBG. Secondary data were obtained from official reports by relevant ministries and agencies, as well as scientific publications. Data analysis was conducted through the stages of data reduction, presentation, and conclusion drawing, with validation ensured by triangulation of sources and methods. The findings indicate that the implementation of the MBG program has had positive impacts on improving children’s nutritional status, reducing stunting rates, and increasing students’ motivation and learning concentration. The program also generates significant economic effects by involving local farmers, MSMEs, and cooperatives as food suppliers, thereby creating a multiplier effect for regional economies. However, several challenges remain, including limited funding, uneven distribution, and inadequate infrastructure. Overall, the MBG program is considered a strategic initiative to build a healthy, intelligent, and competitive generation while strengthening the synergy between the education, health, and economic sectors. Program Makan Bergizi Gratis (MBG) merupakan salah satu kebijakan prioritas pemerintah Indonesia di bawah kepemimpinan Presiden Prabowo Subianto yang bertujuan untuk menurunkan angka stunting, meningkatkan kesehatan anak, serta mendukung peningkatan kualitas pendidikan nasional. Latar belakang munculnya program ini didasari oleh tingginya angka kekurangan gizi dan ketimpangan akses pendidikan di Indonesia, di mana sekitar 21,5% anak masih mengalami stunting. Program ini tidak hanya berfungsi sebagai intervensi gizi, tetapi juga sebagai strategi sosial-ekonomi untuk memperkuat sumber daya manusia dan pemerataan pendidikan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data primer melalui wawancara mendalam dengan guru, kepala sekolah, tenaga kesehatan, serta instansi pemerintah daerah yang terlibat dalam pelaksanaan MBG. Data sekunder diperoleh dari laporan resmi kementerian dan lembaga terkait, serta publikasi ilmiah. Analisis data dilakukan melalui tahapan reduksi, penyajian, dan penarikan kesimpulan, dengan validasi menggunakan triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa pelaksanaan Program MBG memberikan dampak positif terhadap peningkatan status gizi anak, penurunan angka stunting, serta peningkatan semangat dan konsentrasi belajar siswa. Program ini juga memiliki efek ekonomi yang luas dengan melibatkan petani, UMKM, dan koperasi lokal sebagai pemasok bahan pangan, sehingga menciptakan multiplier effect bagi perekonomian daerah. Namun demikian, sejumlah kendala masih ditemui, seperti keterbatasan anggaran, ketimpangan distribusi, dan kesiapan infrastruktur. Secara keseluruhan, Program MBG dinilai sebagai langkah strategis dalam membangun generasi sehat, cerdas, dan berdaya saing, sekaligus memperkuat sinergi antara sektor pendidikan, kesehatan, dan ekonomi nasional.

Dampak Bantuan Pangan Non Tunai Terhadap Kesejahteraan Dan Ketahanan Pangan Rumah Tangga Miskin Indonesia Triana, Rini; Mahdalena, Mahdalena; Zulkarnain, Teuku; Ulviana, Ulviana; Agustia, Winda
Jurnal Sosial Humaniora Sigli Vol 8, No 2 (2025): Desember 2025
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v8i2.3498

Studi ini menganalisis Program Bantuan Pangan Non-Tunai (BPNT) Indonesia dan dampaknya terhadap kesejahteraan dan ketahanan pangan rumah tangga miskin. Pendekatan deskriptif kualitatif digunakan, dengan menganalisis data sekunder dari Badan Pusat Statistik (BPS) untuk periode 2019–2023—mencakup tingkat kemiskinan, indeks ketahanan pangan, dan inflasi—yang dilengkapi dengan literatur terkait. Hasil penelitian menunjukkan bahwa BPNT berkontribusi pada peningkatan akses terhadap makanan bergizi dan meringankan beban pengeluaran rumah tangga, membantu keluarga miskin menghadapi guncangan seperti pandemi dan fluktuasi harga. Secara spesifik, tingkat kemiskinan menurun dari 10,19% pada 2020 menjadi 9,36% pada 2023, sementara indeks ketahanan pangan meningkat dari 60,6 menjadi 64,5. BPNT efektif dalam meningkatkan kesejahteraan dan ketahanan pangan, meskipun prosedur administratif dan penargetan perlu ditingkatkan. Rekomendasi kebijakan meliputi penyederhanaan administrasi, perbaikan penargetan penerima manfaat, dan penguatan pemantauan untuk memaksimalkan jangkauan dan efektivitas program. Rekomendasi menekankan keterlibatan komunitas, peningkatan kapasitas pedagang, dan evaluasi independen berkala.

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