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All Journal IJIBE (International Journal of Islamic Business Ethics) International Journal of Supply Chain Management Jurnal Akuntansi dan Keuangan BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Service and Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Hendra Raza
Fakultas Ekonomi Dan Bisnis, Universitas Malikussaleh Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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Pembinaan Peternak Kambing Gampong Paya Gaboh Berbasis Wakaf dengan pola Bagi Hasil Mawah Berkearifan Lokal Ikhyanuddin Ikhyanuddin; Hendra Raza; Fuadi Fuadi
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i1.3857

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PkM) Skema Pembinaan Pengabdian Desa Lingkungan ini dilaksanakan di Gampong Paya Gaboh, Kec Sawang, Kab. Aceh Utara dengan sasaran penghasil Ternak Kambing. Program Kemitraan Masyarakat ini memiliki tujuan yaitu peningkatan kesehjateraan masyarakat yang lebih baik melalui pemanfaatan sumberdaya lokal yang memiliki nilai ekonomi; peningkatan ketrampilan dan profesionalisme masyarakat; peningkatan kemampuan masyarakat peternak kambing dalam menyediaan pakan yang efisien dan ramah lingkungan; dan terbentuknya usaha ekonomi masyarakat serta kelembagaan yang terstruktur untuk peternak berbasis wakaf produktif dan pola bagi hasil sesuai syariah. Kegiatan Pengabdian Pembinaan Desa Lingkungan ini melanjutkan kegiatan pengabdian tahun 2021 dengan memberikan bibit kambing untuk penggemukan kepada kelompok peternak yang telah dibentuk dengan pendekatan wakaf produktif dengan pola bagi hasil mawah yang berkearifan lokal. Bagi Hasil diberikan kepada peternak dan balai pengajian dengan akad yang telah disepakati. Diharapkan hasil dari kegiatan PKM untuk tahun ketiga ini adalah semakin meningkatnya jiwa wirausaha pada masyarakat, bertambahnya ketrampilan peternak untuk memanfaatkan sumberdaya lokal, peningkatan kemampuan dalam pengelolaan peternakan secara efisien dan ramah lingkungan berbasis wakaf dan pola bagi hasil. Ternentuknya kelompok peternak yang mandiri, efisien, ramah lingkungan dan akuntabel.
THE INFLUENCE OF THE NUMBER OF POPULATION, THE NUMBER OF POOR POPULATION, NUMBER OF LABOR FORCES AND GROWTH RATE OF GRDP PERCAPITA OF ACEH PROVINCE Mauliza; Murtala; Hendra Raza
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.264

Abstract

The study examined the effect of population, the number off poor people, and the number of labor forces on the growth rate of GRDP percapita of Aceh Province. This study used time-series data obtained from the central Bureau of Statistic for Aceh province in 2007-2020. The data analysis method used was multiple linear regression analysis using the ECM (Error Correction Model) model approach with the help of Eviews 10. The results of the partial study showed that the population had a positive and significant effect on the growth rate of GRDP percapita of Aceh Province, the number of poor people had no positive and insignnificant effect on the growth rate of GRDP percapita, and the number of labor forces had no positive and insignificant effect of GRDP percapita of Aceh Province. Simultaneously, the population, the number of poor people and the number of labor forces had a positive and significant effect on the growth rate of GRDP percapita of Aceh Province.
THE INFLUENCE OF FINANCIAL KNOWLEDGE ON FINANCIAL BEHAVIOR IN GENERATION Z WITH SELF-EFFICACY AND FINANCIAL ATTITUDE AS MEDIATORS Hendra Raza; Suhendri; Ikhyanuddin; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.166

Abstract

This research aims to explore the influence of financial knowledge on financial behavior in Generation Z by considering the mediating role of self-efficacy and financial attitudes. Generation Z is a young generation who grew up in the era of digital technology and has a big influence on the future economy. Financial knowledge is an important key in understanding how Generation Z manages their own finances. The research results show that financial knowledge has no effect on financial behavior. In addition, self-efficacy and financial attitudes also positively mediate the relationship between financial knowledge and financial behavior, indicating that Generation Z who have high self-confidence in managing finances tend to have better financial behavior and emphasize the importance of positive attitudes towards finance in forming wise behavior in financial management
WAQF ACCOUNTABILITY AROUND THE WORLD: A MINI-REVIEW Ikhyanuddin, Ikhyanuddin; Raza, Hendra; Akhyar, Juni; Arief, Muhammad; Kusuma, Hidayah Dwi
IJIBE (International Journal of Islamic Business Ethics) Vol 7, No 2 (2022): September 2022
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.7.2.100-107

Abstract

This paper aims to review and understand about waqf accounting system in the world such as Asia, Europe, and African. The study of a review shows that a  Waqf accounting system in Asia, Europe, and Africa has similarities, such as every country has a waqf institution for organizing waqf accounting (waqf asset, cash waqf, etc). Every country has its own way of regulating and operating   waqf  accounting. The growth of waqf in some minority countries is still constrained by several legal restrictions and the high cost of living in these countries.
FACTORS INFLUENCING FRAUD WHISTLEBLOWING Hendra Raza; Fawati Hushuwar Batubara; Rico Nur Ilham
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2324

Abstract

This study aims to look at the effects of professional commitment, organizational commitment, locus of control, ethical orientation, and anticipatory socialization on fraud whistleblowing in the case of Himatansi (accounting students association) and non-Himatansi students of Malikussaleh University. In addition, this study also aims to see differences in the levels of professional commitment, organizational commitment, locus of control, ethical orientation, and anticipatory socialization between Himatansi and non-Himatansi students of Malikussaleh University. This study employed Slovin’s formula for sampling, with a critical value or accuracy limit of 0.1. As a result, a sample of 70 was extracted from a total population of 221 students. This study also used multiple regression analysis techniques and performed hypothesis testing using SPSS program. The results show that professional commitment and locus of control had significant effects on fraud whistleblowing, while organizational commitment, ethical orientation, and anticipatory socialization did not. In addition, a difference was found in the level of professional commitment, but there were no differences found in the level of organizational commitment, locus of control, ethical orientation, and anticipatory socialization. Lastly, there was a significant difference between Bidikmisi and non-Bidikmisi students of Malikussaleh University.
THE QUALITY OF GOVERNMENT FINANCIAL REPORTS Hendra Raza; Ratih Purwasih; Rico Nur Ilham
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3872

Abstract

This study aims to test the influence of the use of Big Data, Effectiveness of Budget Planning and Internal Control Systems Quality of Financial Reports in SKPD of Southeast Aceh Regency. Type The research uses a quantitative methodology approach. The population in This research is the SKPD of Southeast Aceh Regency, namely 34 SKPK. The in this study consisted of respondents from 34 SKPK. In the drawing The autho`s sample uses the Saturated Sampling technique, namely the technique for determining sample when all members of the population are used as samples. The data that obtained from primary data in the from of questionnaires. The results of this study with using the partial test (t) shows that the Big Data Usage Variable, The Effectiveness of Budget Planning and Internal Control Systems has an impact positive towards the quality of the Financial Report of the Southeast Aceh Regency SKPD.
THE INFLUENCE OF UNDERSTANDING ACCOUNTING STANDARDS, TRANSPARENCY, ACCOUNTABILITY, AND INFORMATION TECHNOLOGY ONIMPLEMENTATION OF PRESENTATION OF FINANCIAL REPORTS BASED ON ISLAMIC BOARDING SCHOOL ACCOUNTING GUIDELINES Hendra Raza; Sajida Khairullah; Rico Nur Ilham
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 6 (2023): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i6.294

Abstract

This study aims to examine the effect of human resource competence (HR), transparency, accountability, and information technology as independent variables, and the presentation of Islamic boarding school accounting-based financial reports as the dependent variable on the dayah in Lhokseumawe City. This type of research includes quantitative research. The population in this study amounted to 68 dayah. The sampling technique used purposive sampling, namely the technique of determining the sample with certain considerations and using the slovin formula so that the sample was 40 dayah. Methods of data collection is done by distributing questionnaires. The analytical method used is multiple linear regression analysis technique with SPSS 26. The results show that simultaneously, competence of human resources (HR), transparency, accountability and information technology influence the presentation of Islamic boarding school accounting-based financial reports. Partially, the variable human resources (HR) has a positive and significant effect on the presentation of Islamic boarding school accounting-based financial reports, while the transparency variable has no effect on the presentation of Islamic boarding school accounting-based financial reports, while accountability and information technology have both a negative and a significant positive effect on the presentation Islamic boarding school accounting-based financial reports.
Co-Authors A Hadi Arifin Akhyar, Juni Andria Zulfa Arief, Muhammad Cut Fauziah Fawati Hushuwar Batubara Fuadi Fuadi Ikhyanuddin Ikhyanuddin Ikhyanuddin Ikhyanuddin, Ikhyanuddin Khairisma Khairisma Kusuma, Hidayah Dwi Lisa Idayanti Mauliza Murhaban Murhaban Murtala Nazaina Nazaina Naz’aina Naz’aina Naz’aina Naz’aina Puteh, Anwar Rico Nur Ilham Riska Riska Sajida Khairullah Saputra, Jumadil Sofyan Sofyan Suhendri