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Pengaruh Sistem Pelaporan Keuangan, Pendidikan dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Muhammad Randa Maulid; Linda Linda; Gamal Batara; Raida Fuadi
Akuntabilitas Vol 15, No 1 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i1.25056

This study aims to analyze the effect of the use of SIMDA – local government management information system, government staff education level, and work experience on the quality of local government financial reports at SKPK (Working Units) in Aceh Jaya District. The population in this study is the ASN (Civil Servants) at SKPK (working units) in Aceh Jaya District, which consists of 43 SKPK. Samples consist of the Head of Finance Division and one of his/her staff from each SKPK. This study found the use of SIMDA and government staff education level do not affect the quality of financial report, while work experience affects the quality of financial report. They face many obstacles on using SIMDA and addition, only 39% of respondents have accounting education background. This shows that the work experience of ASN Aceh Jaya regency is very helpful in improving the quality of financial reports

PENGARUH PENERAPAN VALUE FOR MONEY DALAM PENGELOLAAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KANTOR BPKD KABUPATEN BIREUEN) Jihan Risky Aulia; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.20542

This study aims to see and analyze how Value for Money influences the financial management of the Bireuen district government. The population to be studied in this study are all employees at the BPKD office in Bireuen district and for sampling to be used is probability sampling which is a random sampling method. The data analysis method used is multiple linear regression with the help of using the SPSS Version 26 application. Based on the results of the research and discussion that has been carried out, the authors can conclude that Economy, Efficiency, and Effectiveness, simultaneously affect government financial management at the BPKD office in Bireuen Regency. The importance of increasing Value for Money (economy, efficiency, and effectiveness) in order to create quality local government financial management.

Pengaruh Investment Opportunity Set, Total Asset Turn Over, Dan Earning per Share dengan Dividen Tunai (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI periode 2009-2013) Raida Fuadi; Ainul Julia Satini
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.819 KB)

The purpose of this research is to determine the influence of investment opportunity set, total asset turn over, and earning per share on cash dividend at manufacturing company listed in Indonesia Stock Exchange (BEI) during 2009 until 2013. The method used in this research is purposive sampling method. The sample of this research is manufacturing company listed in Indonesia Stock Exchange during 2009 until 2013, there are 35 manufacturing company observations fulfilling the sample criteria. The analysis method used in the research is multiple regression analysis. The result of this research show that (1) investment opportunity set, total asset turn over, and earning per share simultaneously have an effect on the cash dividend, (2) total asset turn over, and earning per share partially have an effect on the cash dividend (3) investment opportunity set have not effect on the cash dividend.

Factors Affecting Sharia Share Prices of Companies Listed on the Indonesian Sharia Share Index (ISSI) Raida Fuadi; Said Aulia Muhajir; Linda Linda; Adnan Adnan
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

Penelitian ini bertujuan untuk menguji pengaruh Price Earnings Ratio, Dividend Yield, dan Debt to Equity Ratio terhadap Harga Saham Syariah baik secara simultan dan juga parsial. Pengujian dalam penelitian ini adalah pengujian hipotesis. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari laman resmi Bursa Efek Indonesia dan laman resmi masing-masing perusahaan. Penelitian ini menggunakan analisis regresi linear berganda. Adapun metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah populasi sebanyak 399 dan sampel sebanyak 171 pada perusahaan yang terdaftar dalam Index Saham Syariah Indonesia di Bursa Efek Indonesia periode 2014 s.d. 2018. Hasil dari penelitian ini menunjukkan bahwa Price Earnings Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Dividend Yield secara parsial berpengaruh terhadap Harga Saham Syariah. Debt to Equity Ratio secara parsial berpengaruh terhadap Harga Saham Syariah. Price Earning Ratio, Dividend Yield, dan Debt to Equity Ratio secara simultan berpengaruh terhada Harga Saham Syariah.

RANCANGAN SISTEM INFORMASI MODUL PERHITUNGAN BIAYA PADA FASILITAS KESEHATAN (STUDI KASUS PADA PUSKESMAS KEBAYAKAN ACEH TENGAH) Gamal Batara; Raida Fuadi; Linda Linda
JURSIMA (Jurnal Sistem Informasi dan Manajemen) Vol 10 No 2 (2022): Jursima Vol. 10 No. 2, Agustus Tahun 2022
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v10i2.427

Penelitian ini bertujuan untuk melakukan analisis dan perancangan sistem informasi perhitungan biaya untuk Puskesmas (Pusat Kesehatan Masyarakat) Kecamatan Kebayakan, Aceh Tengah. Puskesmas bertindak sebagai fasilitas kesehatan tingkat pertama yang terdaftar di BPJS (Badan Penyelenggara Jaminan Sosial). Di era pelayanan kesehatan dengan sistem Jaminan Kesehatan Nasional (JKN), Kementerian Kesehatan menganjurkan penyedia layanan kesehatan untuk melakukan cost containment (sadar biaya) dengan tetap memperhatikan mutu pelayanan. Namun, karena Puskesmas belum memiliki sistem pencatatan biaya yang memadai, informasi biaya sulit diperoleh dan manajemen tidak dapat melakukan pengendalian biaya secara efektif. Penelitian ini menggunakan pendekatan studi kasus dengan metode kualitatif. Data diperoleh melalui instrumen wawancara, analisis dokumentasi, dan observasi. Metode alokasi biaya yang digunakan adalah pembiayaan berbasis aktivitas atau activity-based costing (ABC). Metode yang digunakan untuk merancang sistem informasi manajemen biaya ini adalah metode FAST (Framework for the Application of Systems Technique). Solusi yang ditawarkan melalui rancangan sistem ini adalah menyediakan informasi yang dibutuhkan manajemen Puskesmas dalam hal pengendalian biaya dan pengambilan keputusan lainnya.

ANALISIS OPINI WAJAR TANPA PENGECUALIAN PADA LHP LKPD TERHADAP TINGKAT KORUPSI DI ACEH DENGAN KINERJA KEUANGAN DAERAH SEBAGAI VARIABEL INTERVENING Rizqie Maulana; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.23693

The purpose of this study is to investigate the relationship or influence of WTP opinion on the level of corruption with regional financial performance as an intervening variable in Aceh Province. The sample selection in this study used a non-probability sampling method with a purposive sampling approach. This study uses SEM-PLS analysis with WarpPLS version 7.0. The results obtained from data processing indicate that the exogenous variable, namely a direct relationship where the test results directly give the result that Unqualified Opinion on the 2017-2020 LKPD LHP has a significant effect on the Corruption Level in Aceh Province and an indirect relationship where Unqualified Opinion in the 2017-2020 LHP LKPD has no effect on the level of corruption with Regional Financial Performance as an Intervening Variable in Aceh Province.

RANCANGAN SISTEM INFORMASI MODUL PERHITUNGAN BIAYA PADA FASILITAS KESEHATAN (STUDI KASUS PADA PUSKESMAS KEBAYAKAN ACEH TENGAH) Gamal Batara; Raida Fuadi; Linda Linda
JURSIMA (Jurnal Sistem Informasi dan Manajemen) Vol 10 No 2 (2022): Jursima Vol. 10 No. 2, Agustus Tahun 2022
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v10i2.427

Penelitian ini bertujuan untuk melakukan analisis dan perancangan sistem informasi perhitungan biaya untuk Puskesmas (Pusat Kesehatan Masyarakat) Kecamatan Kebayakan, Aceh Tengah. Puskesmas bertindak sebagai fasilitas kesehatan tingkat pertama yang terdaftar di BPJS (Badan Penyelenggara Jaminan Sosial). Di era pelayanan kesehatan dengan sistem Jaminan Kesehatan Nasional (JKN), Kementerian Kesehatan menganjurkan penyedia layanan kesehatan untuk melakukan cost containment (sadar biaya) dengan tetap memperhatikan mutu pelayanan. Namun, karena Puskesmas belum memiliki sistem pencatatan biaya yang memadai, informasi biaya sulit diperoleh dan manajemen tidak dapat melakukan pengendalian biaya secara efektif. Penelitian ini menggunakan pendekatan studi kasus dengan metode kualitatif. Data diperoleh melalui instrumen wawancara, analisis dokumentasi, dan observasi. Metode alokasi biaya yang digunakan adalah pembiayaan berbasis aktivitas atau activity-based costing (ABC). Metode yang digunakan untuk merancang sistem informasi manajemen biaya ini adalah metode FAST (Framework for the Application of Systems Technique). Solusi yang ditawarkan melalui rancangan sistem ini adalah menyediakan informasi yang dibutuhkan manajemen Puskesmas dalam hal pengendalian biaya dan pengambilan keputusan lainnya.

PELATIHAN BUDIDAYA JAMUR MERANG UNTUK PENINGKATAN PERUBAHAN SOSIAL EKONOMI DI DESA LIMPOK OLEH TIM PENGABDIAN MANDIRI USK Edy Fradinata; Asri Gani; Rusnawati, Rusnawati; Ibnu Khaldun; Abdullah, Abdullah; Dasrul, Dasrul; Raida Fuadi; Agus Adria; Zurnila MK
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 5: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i5.7764

Desa Limpok, sebuah desa yang terletak di Kabupaten Aceh Besar, data kemiskinan 20% penduduk, rendahnya tingkat pendidikan (60% melek huruf), dan infrastruktur yang kurang memadai. Di tengah situasi ini, tim dosen lintas disiplin ilmu Universitas Syiah Kuala (USK) Banda Aceh hadir untuk membangkitkan harapan melalui program pengabdian masyarakat. Pelatihan/Sosialisasi budidaya jamur merang menjadi fokus utama program ini, dengan tujuan untuk meningkatkan pendapatan, pendidikan, infrastruktur, dan kualitas hidup masyarakat. Budidaya jamur merang dipilih sebagai salah satu solusi yang tepat karena memiliki beberapa keunggulan: meningkatkan Penghasilan, meningkatkan Gizi Masyarakat, memanfaatkan Limbah Pertanian, membutuhkan Area Terbatas. Diharapkan program ini dapat membawa perubahan sosial yang positif bagi Desa Limpok, seperti: penurunan Angka Kemiskinan, meningkatnya Tingkat Pendidikan, meningkatnya Kualitas Infrastruktur. Program ini merupakan langkah awal yang penting dalam upaya memajukan Desa Limpok. Dengan tekad dan kerja keras dari masyarakat desa dan dukungan dari berbagai pihak, Desa Limpok diharapkan dapat keluar dari lingkaran kemiskinan dan menuju masa depan yang lebih cerah

Intralingual Understanding of Zakat, Infaq, alms, and Gifts in Islamic Economics In Aceh Faridy, Najihatul; Bania, Allif Syahputra; Fuadi, Raida
Nomico Vol. 1 No. 7 (2024): Nomico-August
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/h1nfdj09

The implementation of Islamic economics in Aceh has a positive impact on society. Aceh Province is a region in Indonesia that has an influence on poverty issues because it has been hit by social conflict that has been going on for a very long time so that access to work is not conducive for the people of Aceh. ). Aceh Province with the implementation of Islamic law has a role to play in resolving and minimizing poverty problems. The method used by Aceh Province is to foster the management of zakat, infaq and alms because they are sources of eternal funds. Supporting the importance of previous research on zakat, infaq and alms, this study wants to determine the ability to understand interlingual terminology about zakat, alms and infaq plus one other terminology, namely gifts. This research was a descriptive-qualitative research. The data used are 4 terminologies in Islamic economics, namely alms, zakat, infaq and gifts to be translated interlingually. The four terms to be translated were analyzed using the intralingual equivalence method. The sample is 50 students from the Faculty of Economics who have studied science related to Islamic economics courses. The findings obtained that related to the terminology of zakat, all participants as many as 50 students or 100% of participants managed to answer intralingually. Then, there were the same results between the terminology of infak, sedekah, and hadiah, namely 47 students managed to answer correctly but insignificantly there were only 3 students who answered incorrectly.

THE ROLE OF PT BANK ACEH'S DIGITAL TRANSFORMATION IN SUPPORTING MSMEs DRIVING HALAL TOURISM IN ACEH PROVINCE Aprullah, Muhammad Putra; Adria, Agus; Sayuthi, Muhammad; Fuadi, Raida; Julnadi, Salsabilla
I-Economics Vol 10 No 2 (2024): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v10i2.24482

The research aims to discuss the role of Bank Aceh's digital transformation in developing halal tourism in Aceh Province. The concept of tourism development that remains in synergy with the cultural values of the Acehnese people who are thick with Islamic values. The people of Aceh have a strong commitment to implementing Islamic law in a kaffah manner and in all activities of life. Bank Aceh's digital transformation is very important to support the development of halal tourism in Aceh Province. Bank Aceh must consider three main factors in carrying out digital transformation as a means of supporting the development of halal tourism. First, halal tourism is developed based on the values of Islamic law, national law and qanun (regional regulations). Second, the importance of halal certification in all types of services. Third, the active involvement of PT Bank Aceh in the feasibility study of capital and MSMEs assistance in managing tourist attractions, tourism marketing, tourism industry, and institutional development. These three factors need to be fully supported by integrative government and financial industry policies. This research is expected to contribute to the development of knowledge about the role of digital transformation of PT Bank Aceh in developing halal tourism in Aceh Province.

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