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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) Jurnal Malikussaleh Mengabdi Auxilium : Jurnal Pengabdian Kesehatan
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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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.
Pelatihan Pengolahan Data menggunakan SEM PLS bagi Mahasiswa S1 Akuntansi FEB Universitas Malikussaleh Nazaina, Nazaina; Raza, Hendra; Nur Faliza, Nur Faliza
Jurnal Malikussaleh Mengabdi Vol. 2 No. 1 (2023): Jurnal Malikussaleh Mengabdi, April 2023
Publisher : LPPM Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jmm.v2i1.9430

Abstract

Banyak mahasiswa yang belum sepenuhnya paham tentang pengolahan data hasil penelitian yang dilakukan sehingga pada saat sidang skripsi mahasiswa tidak dapat memberikan argumen tentang alat analisis yang digunakan dan cara menginterprestasikan hasil dari alat analisis tersebut.Tujuan dari pelatihan ini adalah meningkatkan pemahaman penerapan metode SEM-PLS dalam mengolah dan menganalisis serta menginterpretasikan out put hasil pengolahan data.dan pendampingan bagi mahasiswa yang menolah data menggunakan software SEM PLS. Penyelesaian permasalahan dilakukan dengan dua cara yaitu pelatihan tentang dasar-dasar penenggunaan SEM PLS, tahapan-tahapan dalam SEM PLS serta interpretasi dari output SEM PLS dan melakukan pendampingan terhadap mitra.Target luaran dari pengabdian ini adalah dari aspek pelatihan adalah adanya peningkatan pemahaman mitra tentang pengolahan data dengan menggunakan SEM PLS. Dari aspek pendampingan membantu mahasiswa yang mengolah data penelitian dengan menggunakan SEM PLS. 
THE EFFECT OF CUSTOMIZATION STRATEGY BEHAVIOR ON COMPANY PERFORMANCE THROUGH ACCOUNTING INFORMATION SYSTEMS BROAD SCOPE MANAGEMENT AND AGREGATION Raza, Hendra
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 1 No. 9 (2022): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i9.48

Abstract

This study aims to determine the effect of customization strategy behavior on company performance through a wide-ranging and aggregation management accounting information system at the Arasco Coffee Powder Factory, Bireuen Regency. The data used in this study is primary data with the sampling technique used is the total sampling technique. The sample used is 37 people. The method used to analyze the relationship between the independent variable and the dependent variable is multiple linear regression. The results showed that the customization strategy had an effect on company performance through a broad scope of management information system at the Arasco Coffee Powder Factory, Bireuen Regency.
Peningkatan Kualitas Kesehatan Calon Sumber Daya Manusia Melalui Pemeriksaan Kesehatan Gratis di SMAN 1 Bireuen andriyani, Devi; Yuziani, Yuziani; Syafira, Syarifah; rahmah, mutia; raza, hendra
Auxilium : Jurnal Pengabdian Kesehatan Auxilium: Jurnal Pengabdian Kesehatan - Agustus 2024
Publisher : Fakultas Kedokteran Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/auxilium.v2i2.17640

Abstract

Tujuan dari kegiatan pengabdian masyarakat ini adalah melakukan pemeriksaan Kesehatan gratis agar kualitas calon sumberdaya manusia di Indonesia pada umumnya dapat lebih ditingkatkan. Kegiatan ini focus pada pengecekan kadar gula darah untuk siswa. Hal ini dikarenakan jumlah penderita diabetes melitus (DM) tipe 1 di Indonesia mencapai 41,8 ribu orang pada tahun 2022. Angka tersebut menjadikan Indonesia sebagai negara dengan penderita diabetes tipe 1 terbanyak di ASEAN, serta peringkat ke-34 dari 204 negara di skala global. Penderita DM tipe 1 ini biasanya ada dikalangan remaja dan usia produktif, Tingginya jumlah Penderita DM diusia muda ini tentunya akan berdampak terhadap penurunan kualitas dan produktifitas SDM Indonesia di masa depan, dan hal ini akan memperburuk kondisi ketenagakerjaan Indonesia, karenanya perlu Upaya dan kepedulian untuk mencegah hal tersebut terjadi, salahsatunya dengan pengecekan kadar gula darah secara rutin. Mitra kegiatan Pengabdian Kepada Masyarakat ini adalah Siswa siswi kelas 10 Merdeka A di SMA Negeri 1 Bireuen. Kegiatan ini dilaksanakan di rumah ketua tim pengabdian. Hasil dari pelaksanaan kegiatan yang diikuti 33 siswa dari SMA Negeri 1 Bireuen ini berjalan lancar dengan hasil terdeteksi ada 2 siswa memiliki kadar gula darah tinggi dan 5 siswa mengalami hipoglikemi (kadar gula darah rendah).
THE EFFECT OF FINANCIAL LITERATURE, HUMAN RESOURCES COMPETENCE AND THE UTILIZATION OF INFORMATION TECHNOLOGY ON FINANCIAL MANAGEMENT IN MSMES IN LHOKSEUMAWE CITY F, Farhani; Raza, Hendra; N, Naz'aina
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 1 (2021): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.722 KB) | DOI: 10.54443/ijebas.v1i1.3

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the priorities in national economic development. MSMEs provide the largest contribution to the trade sector as much as 46.17% with a workforce distribution of 31.81% which is one of the economic drivers of the people and supporters of the Indonesian economy. In business, decision making must be rational and based on available information. This shows that the importance of the level of knowledge related to information as well as qualified human resources to make good decisions. This research design is descriptive and quantitative. This research was conducted at Micro, Small and Medium Enterprises which are active in Lhokseumawe City. Statistical analysis shows that financial literacy, human resource competence and information technology have a significant effect on the financial management of Micro, Small and Medium Enterprises in Lhokseumawe City. The results of this study provide useful information and valuable insights for MSMEs and can find out the magnitude of the role of financial literacy, human resource competence, technology and financial management in maintaining or developing a business, so as to increase innovation and be proactive in managing MSMEs so that they are able to face competition.
THE EFFECT OF PERCEPTION, HUMAN RESOURCES, IMPLEMENTATION OF FINANCIAL REPORT STANDARDS ON FINANCIAL MANAGEMENT IN SMALL MEDIUM MICRO ENTERPRISES Raza, Hendra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.359

Abstract

This study aims to examine the effect of perception, human resource competence, and implementation of financial reporting standards on financial management in micro, small and medium enterprises in Lhokseumawe City. Statistical analysis shows that the perception, competence of human resources and the implementation of financial reporting standards have a significant effect on the financial management of Micro, Small and Medium Enterprises in Lhokseumawe City. The results of this study provide useful information and valuable insights for MSMEs and can determine the magnitude of the role of perceptions, human resource competencies, implementation of financial reporting standards and financial management in maintaining or developing businesses, so as to increase innovation and be pro-active in managing SMEs so that they are able to face competition.
FACTORS AFFECTING MORAL HAZARD BEHAVIOR IN VILLAGE FUND MANAGEMENT Raza, Hendra; Nazaina, Nazaina; Idayanti, Lisa; Nur Ilham, Rico
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.360

Abstract

This study aims to see the effect of accountability and transparency on the moral hazard of village funds with integrity as an intervening variable. This study uses primary data obtained directly from respondents by distributing questionnaires. The population in this study were all village officials in the East Angkola sub-district, amounting to 158 people. For the sampling technique using purposive sampling method, namely by having certain criteria where the criteria are village officials who are involved in managing village funds and serving at least one year. The results of this study indicate that accountability has no significant effect on moral hazard but has no effect on integrity, transparency has a significant effect on moral hazard but has no effect on integrity, while integrity has a significant effect on moral hazard. In addition, it was also found that integrity mediates the variables of accountability and transparency on moral hazard.
Co-Authors A Hadi Arifin A Hadi Arifin Akhyar, Juni Andria Zulfa Arief, Muhammad Cut Fauziah Darmawati Devi Andriyani F, Farhani Fawati Hushuwar Batubara Fuadi Fuadi Ghazali Syamni Idayanti, Lisa Ikhyanuddin Ikhyanuddin Ikhyanuddin Ikhyanuddin, Ikhyanuddin Iqbaal Fauzi Pakpahan Jummaini Khairisma, Khairisma Kusuma, Hidayah Dwi Mariyudi Mauliza Murhaban Murhaban Murtala Mutia Rahmah N, Naz'aina Nazaina Nazaina Nazaina, Nazaina Naz’aina Naz’aina Naz’aina Naz’aina Naz’aina Nur Faliza, Nur Faliza Puteh, Anwar Rico Nur Ilham Riska Riska Sajida Khairullah Saputra, Jumadil Sofyan Sofyan Suhendri Syafira, Syarifah Yuziani, Yuziani