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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Masyarakat Multidisiplin J-ISCAN : Journal of Islamic Accounting Research Jurnal Ekonomi, Akuntansi dan Perpajakan PENG: Jurnal Ekonomi dan Manajemen Jurnal Pemimpin Bisnis Inovatif Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Pemersatu Bangsa (JPPB)
Zalikha
Universitas Islam Kebangsaan Indonesia
Aerospace Engineering Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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INFLUENCE AUDITOR'S ORGANIZATIONAL COMMITMENT AND WORK STRESS ON AUDITOR'S PERFORMANCE AND LOCUS OF CONTROL Zalikha; Nurjannah; Mulyadi; Lakharis Inuzula
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.526

Abstract

The purpose of this study is to explain the effect of organizational commitment and work stress on auditor performance and the impact on the locus of control on the internal auditors of PT. Bank Aceh Syariah Aceh’s Province. The results of the research must be used in full practically and theoretically, namely the substance in human resource development management, especially the internal auditors of PT. Bank Aceh Syariah Aceh’s Province to improve performance. The research method used is Quantitative Research, with descriptive and verification research. Collecting data through questionnaires with field study techniques, census sampling. Field data collection was carried out in 2022. The statistical analysis technique to test the hypothesis used Moderate Regression Analysis (MRA). The results of the study show that (1) organizational commitment has a positive and significant effect on the performance of the internal auditors of PT. Bank Aceh Syariah of Aceh’s Province. (2) work stress has a negative and significant effect to the performance of the internal auditors PT. Bank Aceh Syariah Aceh’s Province. (3) Locus of control partially has a positive and significant impact on the performance of the internal auditors PT. Bank Aceh Syariah Aceh’s Province. (4) Locus of control strengthens the relationship between organizational commitment and the performance of the internal auditors PT Bank Aceh Syariah of Aceh’s Province. (5) Locus of control strengthens the relationship between work stress and the performance of the internal auditors Bank Aceh Syariah Aceh’s Province.
Pengaruh Store Atmosphere, Kualitas Pelayanan dan Lokasi terhadap Kepuasan Konsumen Pada Warkop Opik Rahmi Rahmi; Sufitrayati Sufitrayati; Nelly Nelly; Zalikha Zalikha; Riska Riska
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2917

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Store atmosphere, kualitas pelayanan dan lokasi terhadap kepuasan konsumen pada Warkop Opik. Jenis Penelitian Ini Adalah Penelitian Asosiatif. Pengumpulan Data Dalam Penelitian ini dilakukan melalui pendekatan survey dengan jenis penelitian deskriptif kuantitatif dengan menyebar kuesioner kepada 100 responden, sedangkan populasi yang dijadikan dalam penelitian ini adalah konsumen warkop on mada. Teknik pengumpulan data dilakukan dengan wawancara, kuesioner dan studi dokumentasi. Alat analisis data yang digunakan pada penelitian ini menggunakan SPSS (Statistical Product Sofware Solution). Teknik analisis data dalam penelitian ini adalah analisis deskriptif, analisis regresi linear berganda, pengujian hipotesis dengan menggunakan uji signifikan parsial (uji t), pengujian signifikan simultan (uji F), dan pengujian koefisien determinasi (R2). Hasil penelitian ini menunjukkkan bahwa Secara Parsial store atmosphere Berpengaruh Positif dan Signifikan Terhadap kepuasan konsumen. Secara Parsial kualitas pelayanan Berpengaruh Positif Dan Signifikan Terhadap kepuasan konsumen. Dan Secara Parsial lokasi Berpengaruh Positif Dan Signifikan Terhadap kepuasan konsumen.
Pendampingan Literasi Digital Dan Keterampilan Teknologi Bagi Mahasiswa Hayanuddin safri; Emalia Ariska; Muhammad Diah; Denny Firmansyah; Zalikha Zalikha; Mulyadi Mulyadi; Irne Aryanie
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3161

Abstract

untuk meningkatkan literasi digital dan keterampilan teknologi bagi mahasiswa melalui program workshop dan pelatihan. Mitra kami, sebuah lembaga pendidikan tinggi, telah mengidentifikasi masalah utama terkait kurangnya pemahaman mahasiswa terhadap teknologi digital dan kebutuhan akan keterampilan yang relevan di era digital saat ini. Dalam merespons masalah ini, solusi yang diusulkan adalah menyelenggarakan serangkaian workshop dan pelatihan yang bertujuan untuk meningkatkan pemahaman mahasiswa terhadap literasi digital dan keterampilan teknologi yang diperlukan di dunia kerja. Target luaran yang ingin dicapai meliputi peningkatan pemahaman mahasiswa terhadap berbagai aspek teknologi digital, seperti penggunaan alat-alat digital, keterampilan manajemen informasi online, kecerdasan dalam menggunakan media sosial, serta kemampuan untuk menyesuaikan diri dengan perkembangan teknologi terbaru. Metode yang akan digunakan untuk mencapai tujuan ini termasuk menyelenggarakan workshop interaktif, sesi pelatihan praktis, diskusi kelompok, dan penggunaan materi pendukung seperti materi digital dan panduan praktis.
Pemberdayaan Masyarakat Desa melalui Edukasi Pengantar Bisnis Berbasis Potensi Lokal untuk Pengembangan Usaha Produktif Mirza; Mulyadi; M. Yusuf; Sri Yanna; Zalikha; Emalia Ariska; Zuriani Ritongag; Novida Humairah
Jurnal Pengabdian Pemersatu Bangsa Vol. 3 No. 1 (2026): Juni
Publisher : CV Abid Abadi Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Community empowerment through the development of productive businesses based on local potential is an effective strategy for strengthening rural economic independence. However, limited knowledge of basic business management remains a major challenge for many rural communities in developing sustainable enterprises. This community service program aimed to improve the knowledge and entrepreneurial skills of the residents of Blang Bladeh Village by providing business introduction education based on local resources. A participatory approach was employed involving 26 community members as participants. The program consisted of four stages: needs assessment, business education, business planning assistance, and program evaluation. The training materials included business opportunity identification, product development, marketing strategies, basic financial management, and the utilization of digital media for business promotion. The results demonstrated that participants improved their understanding of fundamental business concepts, became more capable of identifying local economic opportunities, and successfully developed simple business plans based on local resources. The program also encouraged participants to adopt more systematic business management practices, improve product innovation, and recognize the importance of digital marketing in expanding market access. Furthermore, active participation throughout the program strengthened community motivation to develop sustainable productive businesses. Overall, the implementation of local potential-based business education proved to be an effective community empowerment strategy for enhancing entrepreneurial capacity and supporting sustainable rural economic development
Pengaruh Pemahaman Peraturan Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan WPOP : Studi Kasus pada KPP Pratama Bireuen Nuratul Syiva; Ella Rahmayanti; Zalikha Zalikha
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 3 (2026): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i3.2511

Abstract

This study aims to analyze the partial and simultaneous effects of understanding tax regulations and the quality of tax authorities' services on Individual Taxpayer (WPOP) compliance at the Bireuen Small Tax Office (KPP Pratama Bireuen). This research is crucial amid the momentum of Tax Reform Volume III, which introduced the Average Effective Tax Rate (TER) scheme for Income Tax Art. 21, NIK-NPWP integration, and the transition toward the Coretax Administration System (CTAS). The research method employed a quantitative approach with a survey method. The population consisted of registered Individual Taxpayers at KPP Pratama Bireuen, with a sample size of 100 respondents determined using the Slovin formula through accidental sampling. Instrument testing and multiple linear regression analysis were conducted using SPSS version 25. Partial research results indicated that understanding tax regulations has a positive and significant effect on WPOP compliance (t count 9.414 > t table 1.985; p < 0.05). The quality of tax authorities' services also has a positive and significant effect (t count 2.939 > t table 1.985; p < 0.05). Simultaneously, both variables significantly influence WPOP compliance (Fcount 154.623 > Ftable 3.090; p < 0.05) with an Adjusted R Square value of 0.756. This indicates that 75.6% of the variation in WPOP compliance is explained by these two independent variables. The regression equation Y = 0.645 + 0.786X1 + 0.229X2 + e reveals that understanding tax regulations provides a more dominant contribution.
Pengaruh Media Sosial, Electronic Word Of Mouth, dan Daya Tarik Visual Produk terhadap Keputusan Pembelian pada Cafe Ruang Teduh Bireuen Siti Najwa Fasya; Azhari Azhari; Zalikha Zalikha
Jurnal Kewirausahaan Cerdas dan Digital Vol. 3 No. 5 (2026): Oktober : Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v3i5.1766

Abstract

This study aims to analyze the influence of Social Media Marketing, Electronic Word of Mouth, and Product Visual Appeal on purchasing decisions at Cafe Ruang Teduh in Bireuen Regency. Using an explanatory-causal quantitative approach, data were collected through Likert-scale questionnaires distributed to 80 active consumers. The data were analyzed using multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that Social Media Marketing has a positive and significant effect on purchasing decisions (t = 2.463; p = 0.016). Electronic Word of Mouth also has a positive and significant effect (t = 3.692; p = 0.000). Product Visual Appeal demonstrates the strongest positive and significant effect among the three variables (t = 5.550; p = 0.000). Simultaneously, all three independent variables significantly influence purchasing decisions (F = 119.781; p = 0.000). The coefficient of determination (R² = 0.819) indicates that these variables explain 81.9% of the variation in purchasing decisions, while the remaining 18.1% is attributable to other factors outside the study. These findings highlight the importance of effective social media marketing, positive electronic word-of-mouth communication, and attractive product presentation in encouraging consumer purchasing decisions. The study provides practical insights for Cafe Ruang Teduh in developing promotional strategies, strengthening its online reputation, and improving visual presentation to support sustainable consumer purchasing interest.
Pengaruh Digitalisasi, Kreativitas dan Lingkungan Eksternal terhadap Strategi Kewirausahaan pada UMKM di Pidie Jaya Mulyadi; M. Yusuf; Zuriani Ritonga; Zalikha; Muchsin
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/z751xf56

Abstract

Penelitian ini bertujuan menganalisis pengaruh digitalisasi, kreativitas, dan lingkungan eksternal terhadap strategi kewirausahaan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Pidie Jaya. Penelitian kuantitatif eksplanatori ini melibatkan 125 pemilik atau manajer UMKM yang dipilih secara purposive dan telah memanfaatkan media sosial atau e-commerce. Data dikumpulkan melalui kuesioner Google Forms dengan pendekatan jeda waktu satu bulan (time-lag) untuk mengurangi bias metode umum, lalu dianalisis dengan regresi linear berganda setelah uji validitas, reliabilitas, dan asumsi klasik. Model menjelaskan 74,9% variasi strategi kewirausahaan (Adjusted R² = 0,749; F = 124,039; p < 0,001). Kreativitas memberikan pengaruh terbesar (β = 0,589; p < 0,001), diikuti digitalisasi (β = 0,313; p < 0,001), sedangkan pengaruh lingkungan eksternal positif tetapi kecil (β = 0,093; p = 0,046). Temuan ini menunjukkan bahwa strategi kewirausahaan UMKM perdesaan terutama ditopang oleh kapasitas internal pelaku usaha, khususnya kreativitas, yang diperkuat pemanfaatan teknologi digital. Karena sampel terbatas pada UMKM yang sudah terdigitalisasi dan dipilih secara nonprobabilitas, hasil ini belum dapat digeneralisasi ke seluruh UMKM di Pidie Jaya.
SMART MONEY KIDS: EDUKASI LITERASI KEUANGAN DAN NUMERASI MELALUI PERMAINAN BELANJA DAN MENABUNG SISWA SDN 8 JULI Nurul Asma; Zalikha; Noviyanti
Jurnal Pengabdian Masyarakat Multidisiplin Vol 10 No 1 (2026): Oktober
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v10i1.8674

Abstract

Financial literacy and numeracy are fundamental life skills that should ideally be instilled from elementary school age, as this is the period when children begin to recognize the concepts of money, transactions, and basic resource management. However, financial literacy education in some elementary schools tends to remain limited to verbal delivery of material without practical experience, which may make it difficult for students to connect mathematical concepts with everyday situations. This community service activity aims to improve elementary school students' understanding of basic financial concepts (recognizing the value of money, distinguishing between needs and wants, and understanding the benefits of saving) while sharpening numeracy skills through a learning-by-playing approach. The "Smart Money Kids" program was implemented on 2 September 2026 in a 90-minute session with 24 fourth-grade students (out of 25 targeted) at SDN 8 Juli, Bireuen Regency, through shopping and saving game simulations using play money, in which students took turns acting as buyers and sellers, calculated change, prepared simple shopping budgets, and practiced saving habits using piggy banks. The implementation method consisted of preparation, socialization and education, game simulation, and evaluation through pre-test and post-test. Descriptive results show that the overall mean score increased from 64.2 in the pre-test to 86.7 in the post-test (a gain of 22.5 points), with the largest gain in calculating change, alongside observed student enthusiasm throughout the activity. These findings suggest that an educational game-based approach has potential as an alternative learning medium for introducing financial literacy and numeracy to elementary school students in an enjoyable and meaningful way; however, the results cannot be generalized because the activity had no comparison group.
Pengaruh Sense Experience, Feel Experience, dan Relate Experience terhadap Kepuasan Pelanggan di Hotel Fajar Bireuen Ade Fahmi Maulana; Chairul Bariah; Zalikha Zalikha
Jurnal Pemimpin Bisnis Inovatif Vol. 4 No. 4 (2026): Oktober : Jurnal Pemimpin Bisnis Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpbi.v4i4.1778

Abstract

This study was designed to examine the quantitative impact of the sense experience, feel experience, and relate experience, dimensions on customer satisfaction at Hotel Fajar Bireuen. Employing an explanatory-causal research design and a Likert-scale questionnaire (1–5), the study selected a sample of 110 respondents using a purposive sampling method. Multiple linear regression analysis and t-tests confirmed that the sense experience variable made a positive and significant partial contribution (t-calculated = 3.594 > t-table = 1.659; p = 0.000 < 0.05); the feel experience variable was identified as the most dominant, positive, and significant predictor (t-calculated = 5.209 > t-table = 1.659; p = 0.000 < 0.05); and the relate experience variable also demonstrated a positive and significant influence (t-calculated = 3.391 > t-table = 1.659; p = 0.001 < 0.05). Simultaneously, the integration of these three independent variables was found to significantly drive customer satisfaction (F-calculated = 44.756 > F-table = 2.68; p = 0.000 < 0.05), with the coefficient of determination (R² = 0.559) indicating that 55.9% of the variance in customer satisfaction is linearly explained by the combination of these three experiential marketing constructs.
Co-Authors Ade Fahmi Maulana Azhari Azhari Chairul Bariah Denny Firmansyah Ella Rahmayanti Emalia Ariska Hayanuddin Safri Irne Aryanie Lakharis Inuzula M. Yusuf Mirza Muchsin Muhammad Diah Mulyadi Mulyadi Nelly Nelly Novida Humairah NOVIYANTI Nuratul Syiva Nurjannah Nurul Asma Rahmi Rahmi Riska Riska Siti Najwa Fasya Sri Yanna Sufitrayati Sufitrayati Zuriani Ritonga Zuriani Ritongag