Claim Missing Document
Check
Articles

Found 36 Documents
Search

Accountability Determination Analysis on Islamic Boarding Schools in Bireuen Regency Naz’aina Naz’aina; Hendra Raza; Murhaban Murhaban
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4360

Abstract

This study aims to: examine the effect of charismatic leadership, human resource competence, the use of Technology in increasing the accountability of Islamic boarding schools. The method used in this research is descriptive and verification methods. The population in this study were all 164 Islamic boarding schools in Bireuen Regency. The population characteristics (sampling frame) were active Islamic boarding schools with several students above 500. Islamic boarding schools that met the population characteristics were 33. The census determined the sample. The instrument used in data collection is a questionnaire. Questionnaires were given to Islamic boarding school leaders, teachers, and heads of accounting/administration/finance sections. The total number of respondents was 99. The collected data were analyzed using a PLS approach using a structural equation model (SEM). The results showed that charismatic leadership and HR competence positively and significantly affected accountability. While the use of Technology has no significant positive impact on accountability.
Pengaruh Debt Financing dan Equity Financing Terhadap Profit Expense Ratio Pada Bank Umum Syariah di Indonesia Periode Indrayani Indrayani; Murhaban Murhaban
SI-MEN Vol 10 No 1 (2019): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1056.672 KB)

Abstract

This study aims to determine the effect of Debt Financing and Equity Financing on the Profit Expense Ratio of Islamic commercial banks operating in Indonesia in 2014-2016 partially. The data used in this study are quantitative data in the form of secondary data in the form of annual financial statements during 2014-2016 with 36 observations. The sample in this study are all Islamic commercial banks in Indonesia, which amounted to 13 banks and the samples in this study are 12 Islamic commercial banks selected by purposive sampling method. The data analysis method used is multiple linear regression. The results of the study show that (1) Debt Financing has a positive and significant effect on Profit Expense Ratio in Islamic commercial banks in Indonesia. (2). Equity Financing has a positive and significant effect on Profit Expense Ratio in the Islamic commercial banks in Indonesia.
Pengaruh Audit Capacity Stress dan Ukuran Kantor Akuntan Publik terhadap Manipulasi Aktivitas Ril pada Perusahaan Industri Barang Konsumsi di Bursa Efek Indonesia (2013-2016) Murhaban Murhaban; Chairunnisa Chairunnisa
SI-MEN Vol 9 No 1 (2018): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.57 KB)

Abstract

This study aims to see (1) the influence of audit capacity stress and (2) size of Public Accountant offices on the manipulation of real activity on the consumer goods industry companies in Indonesia Stock Exchange. The data used in this study was secondary data of 30 samples. Sampling technique used was purposive sampling technique. The method used to analyze the relationship between the independent and dependent variable was multiple linear regression method and classical assumption test. The result of this research showed that (1) audit capacity stress influenced to manipulation of real activity in consumer goods industry companies in Indonesia Stock Exchange, (2) Size of Public Accountant offices influenced to Manipulation of Real Activity on the Consumer Goods Industry Company In Indonesia Stock Exchange. Simultaneously, audit capacity stress and size of Public Accountant offices had a positively and significant effect to manipulation of real activity in consumer goods industry company In Indonesia Stock Exchange. It was expected that the company to be able to avoid the manipulation of real activity in the company and the further researchers should add other independent variables that may influence the manipulation of the company's real activity, Such as corporate governance
PENGARUH INVESMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Murhaban Murhaban; Indrayani Indrayani; Pogek Pogek
SI-MEN Vol 12 No 1 (2021): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.772 KB) | DOI: 10.1234/10.1234/sties-aceh.si-men.12.1.231

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Investment Opportunity Set Terhadap Kualitas Laba Dan Return Saham Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder sebanyak 39 Perusahaan Manufaktur. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling. Metode yang digunakan untuk menganalisis hubungan antara variabel independen dengan variabel dependen adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial investment Opportunity Set berpengaruh positif dan signifikan terhadap Kualitas Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia. secara parsial investment Opportunity Set berpengaruh positif dan signifikan terhadap return saham pada Perusahaan Manufaktur di Bursa Efek Indonesia.
Analysis of Accountability Determination in Bireuen Regency Islamic Boarding Naz’aina Naz’aina; Hendra Raza; Murhaban Murhaban
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 1 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i1.229

Abstract

The purpose of this research is to investigate the impact of charismatic leadership, human resource competence, and the use of technology on increasing the accountability of Islamic boarding schools. The descriptive and verification methods were used in this study. In this study, the population consisted of all 164 Islamic boarding schools in Bireuen Regency. The population characteristics (sampling frame) included active Islamic boarding schools with more than 500 students. There were 33 Islamic boarding schools that fit the demographics. The sample was determined by a census. A questionnaire is the data collection instrument. Questionnaires were distributed to Islamic boarding school leaders, teachers, and accounting/administration/finance department heads. There were 99 total respondents. The collected data were analyzed using a structural equation model and a PLS approach (SEM). The findings revealed that charismatic leadership and HR competence had a positive and significant impact on accountability. While technology has no discernible positive impact on accountability.
Audit It Process Po-01 To Academic Information System In Higher Education Polytechnic Using The Cobit Framework Rendra Trisyanto Surya; Syafrizal Ikram; Murhaban Murhaban
Eduvest - Journal of Universal Studies Vol. 2 No. 6 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.574 KB) | DOI: 10.59188/eduvest.v2i6.496

Abstract

The role of information technology in higher education is to realize academic effectiveness. Academic Information System (SIAK) which is loaded with the use of Information Technology (IT). The PO1 IT Process Governance audit based on the COBIT standard, namely “Define a Strategic Information Technology Plan” then became a strategic issue for the success of higher education management, especially the SIAK Polytechnic campus which uses information technology-based tools in its teaching and learning process. This study aims to measure the level of IT Process PO-01 governance in relation to Academic Information Systems in Vocational Model High Schools (Polytechnics). The sample of this research is nine Vocational High Schools (Polytechnics) in Bandung. From the results of the study, it is known that the IT Process Governance PO-01 at SIAk Vocational Colleges is still at Level 2, namely "Repeatable but Intuitive". The effectiveness of governance is still determined by the competence of the individual or part of the personnel who carry out the IT Function (technical) and the assignment is ad-hoc. IT management at SIAk has not been internalized and refers to Best Practice. But on the other hand, it has begun to be seen that the Polytechnic management has a fairly good awareness of the importance of IT Governance and wants to make it an enabler for the Academic Information System (SIAk). However, there is still a fairly high gap between what is and what should be desired as in COBIT Best Practicevariables.
Economic Loss from Nematodiasis in Local Goat Farmings around the Region of Animal Primary Health Care of Batee Roo, Aceh Jaya Regency Murhaban Murhaban; Teuku Reza Ferasyi; Muhammad Hambal; Yudha Fahrimal; Razali Razali
The International Journal of Tropical Veterinary and Biomedical Research Vol 2, No 2 (2017): Vol. 2 (2) November 2017
Publisher : The Faculty of Veterinary Medicine of Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.316 KB) | DOI: 10.21157/ijtvbr.v2i2.9501

Abstract

This study aims to dicover the economic loss caused by nematodiasis in local goat farmings around the animal primary health care (Puskeswan) in Batee Roo, Aceh Jaya. In this study, as many as 84 goats positive of nematodiasis were used as samples for cross-sectional approach. Nematodiasis goats were confirmed from clinical symptoms and fecal examination using centrifugation method. Economic loss was determined by measuring body weight of all the goats. The results showed that the goats in the local farms had more than 70% prevalence rate of nematodiasis, which caused economic loss around Rp. 34.300,-/male goat, and Rp.9.310,-/ female goat. Based on the goats population in Batee Roo in 2014, total economic loss from nematodiasis for male goats reached Rp. 19.012.000,- per year, and for female it was Rp. 9.012.000,- per year. From this data, it can be concluded that the economic loss from nematodiasis in male and female goats around Puskeswan Batee Roo, Aceh Jaya per year could reach Rp. 20.000.000.
Audit of It Process Ai-02 CobIt in Academic Information System (Case Study on Several Vocational Higher education in Bandung) SURYA, Rendra Trisyanto; KERIHI, Anthon Simon Yohanis; MURHABAN, Murhaban; HAQ, Ashanul
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.941

Abstract

The development of Information Technology (IT) allows the Academic Information System (SIAK) to become a central element in the management process of Higher Education, primarily Academic. On the other hand, the sophistication of IT in SIAK develops a variety of new risks (IT Risks) that accompany it if not managed properly. Therefore, the maturity level of SIAK management determines the performance of the academic activity process. In SIAK, the element that determines system performance is Application Software. The results of this study indicate that IT Process AI-02 (Procurement of Application Software) Vocational Higher Education in Bandung, as measured based on COBIT standards, is still at the 2.1 level. This means a part/function (management) already handles Software Procurement but is still "Repeatable but intuitive." Because it is managed sporadic and only refers to leadership policies with limited control over IT/SIAK. From the radar chart of the research results, it can be seen that the prominent role of IT Process AI-02 is the aspect (indicator) of "Approval," "Technical Support from Vendors," and focus on handling the problem of "data integration" because many universities are in the transition period from old IT to new IT. Other indicators (COBIT requirements) still need to be higher (meaning they have not become a concern) when the AIS procurement process is carried out.  
Perancangan Sistem Informasi Absensi Berbasis Website Di Dinas Kominfo Gayo Lues Junaidi, Juna Junai; Ardiansyah, Muhammad; Sanusi, Sanusi; Murhaban, Murhaban; Andiini, Mirna Ria
Jurnal Teknologi Informasi Vol 3, No 1 (2024): Mei
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jti.v3i1.9419

Abstract

Sistem absensi yang efektif dan efisien menjadi kebutuhan penting dalam pengelolaan sumber daya manusia di lingkungan instansi pemerintahan. Penelitian ini bertujuan untuk merancang sistem informasi absensi berbasis website yang dapat meningkatkan efisiensi dan akurasi pengelolaan absensi di Dinas Komunikasi dan Informatika (Kominfo) Gayo Lues. Metodologi pengembangan sistem menggunakan pendekatan berbasis kebutuhan pengguna dan melibatkan analisis kebutuhan, desain sistem, implementasi, dan evaluasi. Sistem ini juga dilengkapi dengan fitur otomatis notifikasi untuk pengingat dan pelaporan absensi yang tertata rapi. Diharapkan implementasi sistem ini dapat meningkatkan produktivitas, efisiensi, dan transparansi dalam manajemen absensi di Dinas Komunikasi dan Informatika Gayo Lues.Berdasarkan hasil analisis kebutuhan, sistem dirancang untuk memungkinkan pegawai melakukan absensi secara online melalui website yang dapat diakses dengan mudah dan aman.
Efektivitas Manajemen Berbasis Madrasah Dalam Mengembangkan Kompetensi Guru Di MIN 6 Aceh Timur Murhaban, Murhaban; Aprilianto, Andika; Wijono, Hani Adi
Irsyaduna: Jurnal Studi Kemahasiswaaan Vol. 4 No. 1 (2024): April
Publisher : LP3M STIT Al Urwatul Wutsqo Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/irsyaduna.v4i1.1578

Abstract

This research aims to analyze the effectiveness of Madrasah-Based Management (MBM) in developing teacher competency at MIN 6 East Aceh. This research uses a descriptive qualitative approach with a case study method. Data sources were obtained through interviews, observation and documentation. The research results show that implementing MBM in MIN 6 East Aceh has generally gone well despite several obstacles. In the aspect of developing teacher competency, MIN 6 East Aceh has made efforts such as providing opportunities for teachers to improve their educational qualifications, developing educator management through internal Teacher Working Groups (KKG), and providing opportunities to attend seminars. Factors supporting the implementation of MBM in MIN 6 East Aceh include strong leadership of the madrasa head, availability of human resources, adequate facilities and infrastructure, and fairly high community participation. The inhibiting factors in implementing MBM at MIN 6 East Aceh include limited classroom space, lack of networks and community participation, still centralized administration, and limited budget to develop teacher competency. To overcome these obstacles, MIN 6 East Aceh needs to strengthen networks and partnerships with the community, seek to increase the budget to support training and professional development activities for teachers and increase the number of classrooms. Overall, the implementation of MBM at MIN 6 East Aceh has positively impacted the development of teacher competency and improved the quality of education in madrasas.