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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Reswara: Jurnal Pengabdian Kepada Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Transformasi Administrasi Journal Research of Economics and Bussiness Worksheet : Jurnal Akuntansi JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra International Journal of Trends in Accounting Research Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Agustina Nurul Fajriah
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH SENSITIVITY TO MARKET RISK, KUALITAS ASET, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN FARMASI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutia; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 1 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i1.13382

Abstract

This study aims to determine the effect of sensitivity to market risk, asset quality, and liquidity on the financial performance of Sharia pharmaceutical companies. This research adopts a quantitative approach. The sampling technique used is purposive sampling, with a total of seven companies selected as the research sample. The partial test results indicate that sensitivity to market risk has no significant effect on financial performance, as evidenced by a significance value of 0.565 > 0.05. Similarly, asset quality shows no significant effect on financial performance, with a significance value of 0.118 > 0.05. Meanwhile, liquidity has a significant positive effect on financial performance, with a significance value of 0.000 < 0.05. The F-test results show that sensitivity to market risk, asset quality, and liquidity simultaneously have a significant effect on financial performance, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) obtained is 52%, indicating that the three independent variables collectively explain 52% of the variation in financial performance. This study has several limitations, including variable measurement, research period, and industrial scope.
Pengaruh Kepemimpinan Kepala Desa, Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Kecamatan Peureulak Aceh Timur Salsabila; Iqlima Azhar; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 2 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i2.14196

Abstract

This study is motivated by the importance of village head leadership, village apparatus competence, and community participation in the management of village funds in Peureulak District, East Aceh Regency. Village fund management is a crucial aspect in realizing effective, transparent, and accountable village development; therefore, good governance as well as the involvement of both the community and village officials are required. This study aims to examine the effect of village head leadership, village apparatus competence, and community participation on village fund management. The population of this study consists of village offices in Peureulak District, with a total sample of 152 respondents selected using a saturated sampling technique. Data were collected through questionnaires measured using a Likert scale, and the data were analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that village head leadership has a positive but not significant effect on village fund management, while village apparatus competence has a positive and significant effect on village fund management. Community participation also has a positive and significant effect on village fund management. Simultaneously, the three variables have a significant effect on village fund management. The conclusion of this study emphasizes that village fund management will be more optimal when supported by good leadership, competent village officials, and active community participation at every stage of the management process.
BoSanTi (aBOn aSAm sunTI): Pelestarian Warisan Kuliner Aceh dan Ekonomi Produktif di Kecamatan Peureulak Barat Kabupaten Aceh Timur Agustina Nurul Fajriah; Mayang Murni; Rizky Nafaida; Asnidar; Fathia Rahma; Annisa Wahyudi Manaf
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v10i1.28350

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh potensi belimbing sayur yang melimpah di Gampong Alue Bu Tuha, Kecamatan Peureulak Barat, Kabupaten Aceh Timur, namun belum dimanfaatkan secara optimal. Selama ini, belimbing sayur hanya diolah secara tradisional menjadi asam sunti, tetapi hasilnya sering gagal, tidak higienis, dan hanya untuk konsumsi pribadi. Tujuan kegiatan ini adalah meningkatkan pemahaman dan keterampilan ibu rumah tangga dalam mengolah belimbing sayur menjadi produk kuliner khas Aceh bernilai ekonomi, yaitu abon asam sunti (BoSanTi). Kontribusi kegiatan ini adalah pemberdayaan kelompok IRT agar mampu memanfaatkan sumber daya lokal secara produktif, meningkatkan kemandirian ekonomi keluarga, serta mendukung pelestarian warisan kuliner Aceh. Metode yang digunakan meliputi observasi, diskusi, penyuluhan tentang potensi ekonomi belimbing sayur, pelatihan modernisasi produksi menggunakan oven dehydrator dan grinder, serta pelatihan packaging dan branding. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman dan keterampilan peserta yaitu 10%-35%. Produk BoSanTi yang dihasilkan lebih higienis, praktis, tahan lama, dengan kemasan kedap udara dan branding yang menarik, sehingga memiliki potensi dipasarkan di pasar lokal maupun regional. Prospek pengembangan BoSanTi masih terbuka luas melalui diversifikasi produk, penguatan jaringan pemasaran digital, serta dukungan legalitas usaha.
The Effect of Digital Banking Adoption and Fintech Competition on The Profitability of Conventional Commercial Banks in Indonesia Indah Berutu; Tuti Meutia; Agustina Nurul Fajriah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1349

Abstract

This study aims to examine the effect of digital banking adoption and fintech competition on the profitability of conventional commercial banks in Indonesia. The rapid growth of financial technology has prompted banks to accelerate their digital transformation amid increasing competitive pressure from fintech firms. This study uses a quantitative method with an associative-causal approach. The data used is secondary data from the financial statements of banks listed on the Indonesia Stock Exchange for the 2019–2024 period. The sample comprises 8 banking companies selected through purposive sampling based on predetermined criteria aligned with the study's objectives. Data analysis was carried out using multiple linear regression. The results show that the adoption of digital banking had a positive effect on profitability (p=0.019), while fintech competition had a significant negative effect (p=0.017). Simultaneously, the two variables had a significant effect on bank profitability, with a value of 0.013. This study shows that increasing digitalization can improve banks' financial performance, but competition from fintech is a challenge that the banking industry needs to anticipate.
Pengaruh Transparansi, Akuntabilitas, dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Desa di kecamatan Secanggang, Kabupaten Langkat) Vinna Syndi Lause; Iqlima Azhar; Agustina Nurul Fajriah
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.881

Abstract

This research aims to examine the influence of transparency, accountability and community participation on village fund management in villages in Secanggang sub-district, Langkat district. This type of research uses quantitative methods. The data used in this research is primary data by distributing questionnaires. The total population and research sample 64 people. The sample in the study used a saturated sample. The data analysis method used is the multiple regression method, the classic assumption test, validity test method, reliability test, normality test, multicollinearity test, heteroscedasticity test, descriptive statistics and f test, t test and coefficient of determination test. The result of t test showed that transparency has a value of 0,94>0,05 means that transparency has no effect on the management of village funds. The accountability variable has a value of 0,000<0,05 meaning that accountability has a positive and significant effect on village fund management. The community participation has a value of 0,04<0,05 meaning that community participation has a positive and significant effect on village fund management. The F test results obtained were 0,000<0,05. This shows that transparency, accountability, and community participation simultaneously have a positive and significant effect on village fund management. Based on the results of the coefficient of determination test, it was found that 81% of the dependent variable could be explained by the independent variable, while the remaining 19% was influenced by other factors not examined in this research. Keywords: Transparency, Accountability, Community Participation
Co-Authors Ade Sabila Afrah Junita Ainul Yusna Harahap Annisa Wahyudi Manaf Asnidar Asnidar Azhar, Iqlima Dhamayanti Eriska Ariyanti Fathia Rahma Fathia Rahma Fitri Febriani Gilang Perdana Indah Berutu Indri Julieta Br Ketaren Iqlima Azhar Laelisneni, Laelisneni Lily Karlina Nasution Lolita Putri Susanti Siregar Lubis, Nasrul Kahfi Mochammad Iswan Perangin-Angin Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Murni, Mayang Mutaqin, Muhammad Darul Mutia Noera Iman Sari NURHALIMAH Nurlela Nurlela Nurliza Lubis Puteri, Makhfirah Qori Vebriani Raihan Aditya Perkasa Rizkina Rizky Nafaida Sahlena Salsabila Tri Herlinda Tuti Meutia Vinna Syndi Lause Yenni Samri Juliati Nasution