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PENGARUH AUDIT INTERNAL, PENGAWASAN DAN PENGENDALIAN TERHADAP PENCEGAHAN KECURANGAN KAS PADA PUSKESMAS MEURAXA KOTA BANDA ACEH Nurhayati Nurhayati; Eliana Eliana; Ainul Ridha; Yusni Hervy Yusuf; Syarifah Mauli Masyitah
SI-MEN Vol 13 No 1 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

The purpose of the study was to determine whether internal audit, supervision and control simultaneously affect the prevention of cash fraud at the Meuraxa Health Center in Banda Aceh City. This study uses a total sample (census), where all members of the population are used as samples. This is often done because the population is small, less than 100 people, so the sample of this study is 52 people. The results show that internal audit, supervision and control simultaneously and partially affect the prevention of cash fraud at Meuraxa Health Center Banda Aceh City. Konstanta (α) of 9.031 which means that if the variables of Internal Audit, Supervision and Control are considered constant, then the amount of cash fraud prevention at the Meuraxa Health Center in Banda Aceh City is 9.031%. the correlation coefficient (R) is 0.879 where with that value there is a relationship between the independent variable and the dependent variable is 87.9%. This means that internal audit, supervision and control have a strong relationship to the prevention of cash fraud at the Meuraxa Health Center, Banda Aceh City. Meanwhile the coefficient of determination (R2) obtained with a value of 0.772 means that 77.2% changes in the dependent variable (cash fraud prevention) can be explained by changes in internal audit, supervision and control factors. While the rest of 11.3% is explained by other factors outside the variables of this study

PENGARUH GAYA KEPEMIMPINAN DAN PROMOSI JABATAN TERHADAP MOTIVASI KERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH Syarifah Mauli Masyitah; Banta Karollah; Ferdi Nazirun Sijabat; Ayu Fardhilla
SI-MEN Vol 13 No 2 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v13i2.275

This study to analyze the effect of leadership style and promotion on work motivation. This research is through a statement/questionnaire. The sample of this study was 33 employees. The results of the research on the partial test of the variable Leadership Style have an effect on Employee Work Motivation at the Banda Aceh Primary Tax. Position Promotion has an effect on Employee Work Motivation at the Banda Aceh Primary Tax Service Office. Then the Simultaneous Test between the variables of Leadership Style and Position Promotion has an effect on Employee Work Motivation at the Banda Aceh Primary Tax Service Office. Partially, leadership style influences employee work motivation at the Banda Aceh Primary Tax with tcount (2.568) > ttable (2.042). Partially, promotion has an effect on employee motivation at the Banda Aceh Pratama Tax Office with a t-value2,932 ) > ttable (2,042). Simultaneously, Leadership Style and Position Promotion affect Employee Work Motivation at the Banda Aceh Primary Tax with Fcount (23,548) > Ftable (3,316).

PENGARUH KUALITAS LAYANAN DALAM PENGGUNAAN MOBILE BANKING TERHADAP KEPUASAN NASABAH BANK BNI 46 KANTOR CABANG BANDA ACEH Yahya Kobat; Zenitha Maulida; Teuku Furqansyah; Yusni Hervy Yusuf; Syarifah Mauli Masyitah
SI-MEN Vol 13 No 2 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v13i2.271

The purpose of this study was to determine the effect of Service Quality in the Use of Mobile Banking on Customer Satisfaction of Bank BNI 46 Banda Aceh Branch Offices. The number of samples in this study were 267 respondents. Research data was collected through questionnaires and literature studies. The analysis used in this study is simple linear regression analysis, and hypothesis testing is carried out using the t test which aims to partially determine the effect of the independent variable on the dependent variable at the 95% confidence level (α = 0.05). The results of the research based on the partial test (t test) the variable Service Quality has a significant effect on Customer Satisfaction at the BNI 46 Banda Aceh Branch Office as indicated by tcount (0,0673) > ttable (0,119).

PENGARUH GAJI DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN PT PEGADAIAN SYARIAH CABANG KEUTAPANG ACEH BESAR Syarifah Mauli Masyitah; Banta Karollah; Syafira Yunidar
SI-MEN Vol 14 No 1 (2023): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v14i1.284

This study aims to determine the effect of salary and job experience toward employee performance at PT Pegadaian Syariah branch Keutapang Aceh Besar, either partially or simultaneously. There were 37 respondents as samples in this study. The result of study based on simultaneous test showed that the variable of salary and job experience have a significant effect on employee performance at PT Pegadaian Syariah branch Keutapang Aceh Besar. The partial test also showed that both variable of salary and job experience significantly affect the employee performance at PT Pegadaian Syariah branch Keutapang Aceh Besar. This study showed that salary significantly affects employee performance with a result of t value (3,667) is higher than t table (2,032) as well as job experience that has significant effect which is t value (3,172) is larger than t table (2,032). In addition, salary and job experience simultaneously affect employee performance at PT Pegadaian Syariah branch Keutapang Aceh Besar which is F value (2,987) is higher than F table (3,276).

PENGARUH GAJI DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN PT PEGADAIAN SYARIAH CABANG KEUTAPANG ACEH BESAR Syarifah Mauli Masyitah; Banta Karollah; Syafira Yunidar
SI-MEN Vol 14 No 1 (2023): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v14i1.296

This study aims to determine the effect of salary and job experience toward employee performance at PT Pegadaian Syariah branch Keutapang Aceh Besar, either partially or simultaneously. There were 37 respondents as samples in this study. The result of study based on simultaneous test showed that the variable of salary and job experience have a significant effect on employee performance at PT Pegadaian Syariah branch Keutapang Aceh Besar. The partial test also showed that both variable of salary and job experience significantly affect the employee performance at PT Pegadaian Syariah branch Keutapang Aceh Besar. This study showed that salary significantly affects employee performance with a result of t value (3,667) is higher than t table (2,032) as well as job experience that has significant effect which is t value (3,172) is larger than t table (2,032). In addition, salary and job experience simultaneously affect employee performance at PT Pegadaian Syariah branch Keutapang Aceh Besar which is F value (2,987) is higher than F table (3,276).

Beyond Compliance: The Role of ESG Reporting and Green Accounting in Enhancing Long-Term Value Creation Sisca Mediyanti; Syarifah Mauli Masyitah; Yusra; Muhammad Ridha Ramli
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

This conceptual paper explores the strategic role of green accounting in strengthening ESG (Environmental, Social, and Governance) reporting among publicly listed companies in Indonesia. Although the Financial Services Authority (OJK) has made sustainability reporting mandatory, current disclosure practices remain largely compliance-driven and disconnected from internal decision-making processes. Drawing on recent academic literature, the paper argues that ESG reporting alone is insufficient to foster long-term value creation unless it is supported by systematic measurement of environmental impacts through green accounting. While ESG reporting provides an external disclosure platform, green accounting generates decision-relevant information by quantifying environmental costs and translating them into financial terms. The paper reviews existing ESG reporting regulations in Indonesia, describes key elements of green accounting, and clarifies the conceptual linkage between the two. It then proposes a conceptual framework that positions green accounting as an integral component of ESG disclosure, enabling companies to internalize environmental risks and adopt more proactive sustainability strategies. This framework consists of three pillars: environmental measurement and valuation, ESG information integration, and strategic decision-making. The paper concludes that more integrated ESG–green accounting practices have the potential to shift sustainability reporting beyond symbolic compliance and enhance long-term value creation in Indonesian listed companies.

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