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<![CDATA[RANCANGAN SISTEM INFORMASI MODUL PERHITUNGAN BIAYA PADA FASILITAS KESEHATAN (STUDI KASUS PADA PUSKESMAS KEBAYAKAN ACEH TENGAH) ]]>
<![CDATA[Batara, Gamal]]>;
<![CDATA[Fuadi, Raida]]>;
<![CDATA[Linda, Linda]]>
<![CDATA[ JURSIMA Vol 10 No 2 (2022): Jursima Vol. 10 No. 2, Agustus Tahun 2022 ]]>
Publisher : <![CDATA[INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL ]]>
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DOI: 10.47024/js.v10i2.427
<![CDATA[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.]]>
<![CDATA[Can governance mechanisms minimize agency costs? ]]>
<![CDATA[Linda, Linda]]>;
<![CDATA[Saputra, Mulia]]>;
<![CDATA[Fuadi, Raida]]>;
<![CDATA[Fadhlia, Wida]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020242944
<![CDATA[The purpose of this research is (1) to know whether agency costs incurred in companies listed on IDX 30 are of high or low value? (2) The aim is to investigate how agency costs are affected by different corporate governance mechanisms, specifically the size of the board of directors, the size of the board of commissioners, and the size of the audit committee. This research employed quantitative methods through a comprehensive review of existing literature and the subsequent formulation of hypotheses. In this study, agency costs are proxied by expense comparison and the capital utilization comparison. The results show most of companies listed on IDX 30 have low agency cost. The expense comparison indicates that the size of the board of directors has a notable impact on reducing agency costs. On the other hand, the capital utilization comparison shows that the size of the board of commissioners has a significant influence in reducing agency costs. However, the size of the audit committee does not seem to have a substantial effect on agency costs. Low agency costs that occur indicate low agency conflicts that occur - so this firm can list on IDX 30.]]>
<![CDATA[THE IMPLEMENTATION OF BCBL MODEL ON INTEGRATED ECONOMIC EXPLORATION TO DEVELOP XXI CENTURY SKILLS ]]>
<![CDATA[APRULLAH, MUHAMMAD PUTRA]]>;
<![CDATA[FUADI, RAIDA]]>;
<![CDATA[SAYUTHI, MUHAMMAD]]>;
<![CDATA[ADRIA, AGUS]]>;
<![CDATA[JULNADI, SALSABILLA]]>
<![CDATA[ LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Vol. 4 No. 4 (2024) ]]>
Publisher : <![CDATA[Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I) ]]>
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DOI: 10.51878/learning.v4i4.3409
<![CDATA[This paper aims to find out how the application of the Brain Collaborative Based Learning (BCBL) learning model on Integrated Economic Exploration material to develop XXI Century Skills of Class X-3 MAN 1 Banda Aceh students. The application of this learning model involved 39 students. The achievement of learning targets for Integrated Economic Exploration material using the Brain Collaborative Based Learning (BCBL) learning model still varies. This learning model increases student motivation in the literacy of integrated economic exploration material on environmental, social and religious moderation issues. The absorption and target achievement of the curriculum on integrated economic exploration material with the target achievement of 21st century skills is 92.31%. Three out of thirty-nine students in class X-3 did not meet the completeness of the learning objective achievement criteria score (KKTP: 78-80). The Brain Collaborative Based Learning (BCBL) learning model is believed to be able to contribute to the development of XXI century generation skills in welcoming the Sustainability Development Goals. ABSTRACTThis paper aims to find out how the application of the Brain Collaborative Based Learning (BCBL) learning model on Integrated Economic Exploration material to develop XXI Century Skills of Class X-3 MAN 1 Banda Aceh students. The application of this learning model involved 39 students. The achievement of learning targets for Integrated Economic Exploration material using the Brain Collaborative Based Learning (BCBL) learning model still varies. This learning model increases student motivation in the literacy of integrated economic exploration material on environmental, social and religious moderation issues. The absorption and target achievement of the curriculum on integrated economic exploration material with the target achievement of 21st century skills is 92.31%. Three out of thirty-nine students in class X-3 did not meet the completeness of the learning objective achievement criteria score (KKTP: 78-80). The Brain Collaborative Based Learning (BCBL) learning model is believed to be able to contribute to the development of XXI century generation skills in welcoming the Sustainability Development Goals.]]>
<![CDATA[ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN BANDA ACEH CITY ]]>
<![CDATA[Fitria, Nurul]]>;
<![CDATA[Linda, Linda]]>;
<![CDATA[Fuadi, Raida]]>;
<![CDATA[Febriyanti, Maya]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 1 (2025): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v25i1.19911
<![CDATA[Village fund management is both a responsibility and a challenge for village officials in ensuring proper allocation and utilization. The use of these funds must be transparent and accountable to both the government and the community to prevent mismanagement. This study aims to evaluate the village fund accountability by examining the influence of supervision, human resource competence, and community participation. The research surveyed 132 respondents, comprising village heads, secretaries, and finance officers from 44 villages in Banda Aceh. Multiple linear regression analysis was employed. The findings reveal that supervision and community participation positively affect the village fund accountability, whereas the competence of village officials has no significant effect. ]]>
<![CDATA[Determinants of Cash Holding: An Empirical Study of Non-Cyclical Consumer Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Urahmah, Cut Tifani]]>;
<![CDATA[Meutia, Rita]]>;
<![CDATA[Fuadi, Raida]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v13i2.24162
<![CDATA[This study aims to examine the effect of net working capital, growth opportunity, and leverage on cash holding in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The results show that simultaneously, net working capital, growth opportunity, and leverage have a significant effect on cash holding. Partially, net working capital has a significant positive effect on cash holding while growth opportunity has no effect on cash holding, and the leverage variable has a negative effect on cash holding. Future research is recommended to cover more industrial sectors as well as a longer period of time and can add other variables using different analytical methods.]]>
<![CDATA[Factors Affecting Sharia Share Prices of Companies Listed on the Indonesian Sharia Share Index (ISSI) ]]>
<![CDATA[Fuadi, Raida]]>;
<![CDATA[Muhajir, Said Aulia]]>;
<![CDATA[Linda, Linda]]>;
<![CDATA[Adnan, Adnan]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v5i1.17905
<![CDATA[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.]]>
<![CDATA[Can governance mechanisms minimize agency costs? ]]>
<![CDATA[Linda, Linda]]>;
<![CDATA[Saputra, Mulia]]>;
<![CDATA[Fuadi, Raida]]>;
<![CDATA[Fadhlia, Wida]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020242944
<![CDATA[The purpose of this research is (1) to know whether agency costs incurred in companies listed on IDX 30 are of high or low value? (2) The aim is to investigate how agency costs are affected by different corporate governance mechanisms, specifically the size of the board of directors, the size of the board of commissioners, and the size of the audit committee. This research employed quantitative methods through a comprehensive review of existing literature and the subsequent formulation of hypotheses. In this study, agency costs are proxied by expense comparison and the capital utilization comparison. The results show most of companies listed on IDX 30 have low agency cost. The expense comparison indicates that the size of the board of directors has a notable impact on reducing agency costs. On the other hand, the capital utilization comparison shows that the size of the board of commissioners has a significant influence in reducing agency costs. However, the size of the audit committee does not seem to have a substantial effect on agency costs. Low agency costs that occur indicate low agency conflicts that occur - so this firm can list on IDX 30.]]>
<![CDATA[KONSERVATISME AKUNTANSI: PERAN INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN DEBT COVENANT PADA EMITEN IDX-80 ]]>
<![CDATA[Syahputra, Muhammad Ridho]]>;
<![CDATA[Meutia, Rita]]>;
<![CDATA[Fuadi, Raida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v10i3.35572
<![CDATA[The purpose of this study is to look at where IDX-80 issuers gain financial attention by analyzing the influence of investment, shareholder management, and debt packages. This research focuses on all listed firms in Indonesia for the fiscal year 2021-2023. A random selection approach was utilized to choose 34 organizations as a sample, yielding 102 respondents for this study. The researchers employed a variety of methodologies to investigate the association between factors. Secondary data were acquired from yearly reports, and the data was analyzed using through analysis and SPSS25 with multiple regression. The study found that investment growth has a beneficial impact on investment policies and debt packages. Accounting conservatism is positively impacted, at least in part, by the investment opportunity set, managerial ownership, and debt covenant. Accounting conservatism is correlated with a company's debt ratio. This occurs because firms with a large amount of debt are compelled to obey the terms of the agreements that their creditors have signed with them. As a result, businesses generally use more stringent accounting procedures to ensure they are in compliance with the agreement and avoid any infractions.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN ESG TERHADAP KINERJA PERUSAHAAN YANG TERINDEKS SCORE RISIKO ESG TINGGI ]]>
<![CDATA[Arvi Lingga, Tasha Putri]]>;
<![CDATA[Linda, Linda]]>;
<![CDATA[Fuadi, Raida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v10i1.31501
<![CDATA[This research aims to examine the influence of corporate governance and Environmental, Social, and Governance (ESG) disclosure on company performace, as well as to investigate the differences in company performance before and after being indexed with high and severe ESG risk scores. The population in this study includes all companies with ESG risk scores. The data used is secondary data derived from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The data was tested using SPSS 26 software. The findings of the study indicate that independent commissioners and the board of directors significantly influence company performance, while the audit committee and ESG disclosure do not show a significant impact. Additionally, the LQ 45 index as a dummy variable also has a considerable influence on company performance. There is no substantial difference in company performance before and after being indexed with high and severe ESG risk scores. The conclusion of this study confirms that corporate governance practices and ESG disclosure play an important role in achieving good company performance.]]>
<![CDATA[PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SEKOLAH MENENGAH ATAS KOTA BANDA ACEH ]]>
<![CDATA[Marlisa, Rika]]>;
<![CDATA[Fuadi, Raida]]>;
<![CDATA[Adria, Agus]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 2024 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v9i2.26865
<![CDATA[Developed countries are often characterized by several factors, one of which is education. Education is a state effort to develop physical and spiritual potentials in accordance with societal values. In Indonesia, the government supports education through programs like School Operational Assistance (BOS) to help with education costs as outlined in the Constitution of the Republic of Indonesia Number 18 of 2022 concerning Funding of Education Expenses. According to the 2003 National Education System Law, the management of education funds must follow the principles of fairness, efficiency, transparency, and public accountability. Therefore, both the government and the community must manage education funds transparently and accountable so the public can see the utilization of school funds. This study aims to determine the effect of accountability and transparency on the BOS funds management in senior high schools in Banda Aceh City. This quantitative research involved all 17 high schools in Banda Aceh City, using a saturated sampling technique through questionnaires. The results indicate that accountability significantly influences the management of BOS funds in these schools and that the implementation has been effective.]]>
