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All Journal Jurnal Sosial Humaniora Sigli Jurnal Teknik Industri Terintegrasi (JUTIN)
Teuku Zulkarnain
Departemen Teknik Lingkungan Fakultas Teknik Sipil dan Perencanaan, Institut Teknologi Bandung Jl. Ganesha No.10, Labtek IXc, Bandung 40132
Decision Sciences, Operations Research & Management Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Akbar, Atala Aliffadhila, Muhammad Amalia, Nadiva Haniya, Faiza Afin Husnawati Husnawati Jemeli, Jemeli Mahira, Tanasa Mariana Mariana Maulena, Maulena Maulida, Raihan oktavinata syahputri, ella Putri, Naila Ariqah Rahmayati, Cut Aneza Raihan, Nur Ramadhani, Alia Rina Zahara Ulfa, Maulidza Wardana, Muhammad Daffa