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All Journal Signifikan : Jurnal Ilmu Ekonomi JURNAL KEBANGSAAN Asia-Pacific Management and Business Application Jurnal Organisasi Dan Manajemen Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Visioner & Strategis Management Research and Behavior Journal Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) SABAJAYA Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Solusi Masyarakat Dikara Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Akhyar, Chairil
Faculty Of Economics And Business, Universitas Malikussaleh
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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THE EFFECT OF DIGITAL PAYMENT, DIGITAL TRANSFORMATION, AND DIGITAL BANKING ON FINANCIAL PERFORMANCE OF MSMES IN KOTA JUANG DISTRICT, BIREUEN REGENCY Nurlela; Chairil Akhyar; Muchsin; Salsabila Prina Wahyuni
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 2 (2025): 10th IHERT (2025): IHERT (2025) SECOND ISSUE: International Conference on Healt
Publisher : Universitas Efarina

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Abstract

This study aims to analyze the effect of Digital Payment, Digital Transformation, and Digital Banking on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Kota Juang Subdistrict, Bireuen Regency. A quantitative technique based on a survey methodology was used in this research. A total of 1,245 micro-enterprises operating in the trade sector formed the research population. A purposive sampling approach was employed to select 93 businesses, with proportions determined using the Slovin formula. Questionnaires served as the primary data source, which were then analyzed using multiple linear regression analysis in SPSS. The findings indicate that the financial performance of MSMEs is positively and significantly influenced by digital payments. Meanwhile, digital banking and digital transformation show a smaller yet positive impact on financial performance. The limited utilization of digital technology and banking services among micro-enterprises suggests that these factors have not yet had a significant effect in improving their financial performance.
Determinan Kemandirian Keuangan Daerah: Bukti Empiris dari Kabupaten/Kota di Provinsi Sumatera Barat Nurliati Nurliati; Marzuki Marzuki; Rico Nur Ilham; Chairil Akhyar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Kemandirian keuangan daerah merupakan salah satu indikator utama dalam menilai keberhasilan pelaksanaan desentralisasi fiskal karena mencerminkan kemampuan pemerintah daerah dalam membiayai penyelenggaraan pemerintahan dan pembangunan melalui sumber-sumber pendapatan yang berasal dari daerah. Meskipun pemerintah daerah telah diberikan kewenangan yang lebih luas dalam mengelola keuangan daerah, tingkat ketergantungan terhadap transfer pemerintah pusat masih relatif tinggi. Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dan hasil pengelolaan kekayaan daerah yang dipisahkan terhadap tingkat kemandirian keuangan daerah pada pemerintah kabupaten/kota di Provinsi Sumatera Barat. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa Laporan Realisasi Anggaran (LRA) 19 kabupaten/kota di Provinsi Sumatera Barat selama periode 2020–2024 sehingga diperoleh 95 observasi. Analisis data dilakukan menggunakan regresi data panel melalui aplikasi EViews 12 dengan tahapan pemilihan model meliputi Chow Test, Hausman Test, dan Lagrange Multiplier Test. Hasil penelitian menunjukkan bahwa Random Effect Model merupakan model estimasi yang paling sesuai. Secara parsial, pajak daerah dan retribusi daerah tidak berpengaruh signifikan terhadap tingkat kemandirian keuangan daerah, sedangkan hasil pengelolaan kekayaan daerah yang dipisahkan berpengaruh positif dan signifikan terhadap tingkat kemandirian keuangan daerah. Nilai koefisien determinasi menunjukkan bahwa ketiga variabel independen mampu menjelaskan sebesar 95,81% variasi tingkat kemandirian keuangan daerah. Temuan ini mengindikasikan bahwa peningkatan kemandirian keuangan daerah tidak hanya bergantung pada optimalisasi pajak daerah dan retribusi daerah, tetapi juga memerlukan pengelolaan aset daerah yang profesional serta peningkatan kinerja Badan Usaha Milik Daerah sebagai sumber Pendapatan Asli Daerah yang berkelanjutan.
Pengaruh Modal Manusia, Modal Sosial dan Modal Keuangan terhadap Minat Investasi (Studi Kasus : Fakultas Ekonomi dan Bisnis Universitas Malikussaleh) Shahira Salsabilla; Nurlela Nurlela; Zulfan Zulfan; Chairil Akhyar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini membahas mengenai pengaruh modal manusia, modal sosial, dan modal keuangan terhadap minat investasi di Fakultas Ekonomi dan Bisnis Universitas Malikussaleh. Hal ini di latarbelakangi adanya peningkatan minat investasi di kalangan tenaga pendidik yang dipengaruhi oleh pengetahuan, jaringan sosial, dan ketersediaan sumber daya finansial. Permasalahan utama dalam penelitian ini berfokus pada bagaimana modal manusia yang mencakup pendidikan dan keterampilan, serta modal sosial dan keuangan yang memengaruhi keputusan investasi individu. Tujuan penelitian ini adalah untuk mengidentifikasi dan menganalisis pengaruh ketiga jenis modal tersebut terhadap minat investasi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada dosen dan tenaga pendidik di Fakultas Ekonomi dan Bisnis. Hasil penelitian menunjukkan bahwa ketiga variabel independen tersebut memiliki pengaruh positif dan signifikan terhadap minat investasi. Modal manusia memberikan kontribusi terbesar, diikuti oleh modal sosial dan modal keuangan. Selain itu, ditunjukkan bahwa responden yang memiliki pendidikan tinggi dan pengalaman lebih cenderung menunjukkan minat yang lebih besar dalam berinvestasi dan interaksi dalam jaringan sosial juga berperan penting dalam meningkatkan kepercayaan diri mereka untuk berinvestasi. Dengan penguatan modal manusia, sosial, dan keuangan secara bersamaan dapat meningkatkan minat investasi di kalangan tenaga pendidik, serta penting bagi institusi pendidikan untuk mengimplementasikan program pendidikan dan pelatihan yang relevan
The Influence of Risk Perception and Trust on Investment Decisions Rieneke Ryke Kalalo; Ristati; Chairil Akhyar; Nurlela; Sean Michael Owen Wijaya
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9960

Abstract

This study aims to analyze the influence of risk perception and trust on investment decisions in Indonesia. This study used a quantitative approach, collecting data through questionnaires from respondents with investment experience. The sampling technique used purposive sampling, while data analysis was conducted using multiple linear regression. The results indicate that risk perception and trust influence investment decisions. Risk perception makes investors more cautious in making investment choices, while trust in investment institutions or platforms can increase investor confidence in investing. Thus, risk perception and trust are important factors in influencing people's investment decisions.
PEMBERDAYAAN KELOMPOK PEMUDA MELALUI PELATIHAN KEWIRAUSAHAAN BERBASIS EKONOMI KREATIF Alya Elita Sjioen; Syamsul Bahri; Chairil Akhyar; Inayatul Mutmainnah; Bungsu Keumala Sari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.61761

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas dan kemandirian kelompok masyarakat melalui program pemberdayaan kelompok pemuda melalui pelatihan kewirausahaan berbasis ekonomi kreatif. Permasalahan yang dihadapi masyarakat mitra meliputi keterbatasan pengetahuan kewirausahaan, rendahnya kemampuan dalam mengembangkan inovasi produk, serta kurang optimalnya pemanfaatan teknologi digital sebagai media pemasaran. Oleh karena itu, kegiatan ini dirancang untuk memberikan pemahaman dan keterampilan praktis mengenai konsep kewirausahaan, pengelolaan usaha, strategi pemasaran, serta pemanfaatan teknologi digital dalam mendukung pengembangan usaha. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui beberapa tahapan, yaitu identifikasi permasalahan, penyampaian materi, pelatihan praktik, pendampingan, dan evaluasi hasil kegiatan. Peserta diberikan pelatihan mengenai penyusunan ide bisnis, pengembangan produk kreatif, manajemen usaha sederhana, serta strategi pemasaran berbasis digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam mengelola potensi usaha, meningkatkan kreativitas, serta memanfaatkan media digital untuk memperluas jangkauan pemasaran. Selain itu, kegiatan ini juga mendorong tumbuhnya motivasi kewirausahaan dan kesadaran peserta terhadap pentingnya inovasi dalam menghadapi persaingan ekonomi. Berdasarkan hasil pelaksanaan kegiatan, program pemberdayaan ini memberikan dampak positif terhadap peningkatan kapasitas peserta dalam bidang kewirausahaan dan ekonomi kreatif. Keberlanjutan program melalui pendampingan dan kolaborasi dengan berbagai pihak diperlukan agar manfaat kegiatan dapat terus berkembang dan memberikan kontribusi terhadap peningkatan kesejahteraan masyarakat.
ANALYSIS OF COMMON SIZE PT. SEMEN INDONESIA (PERSERO) Tbk Suci Puji Suryani; John Zysman; Chairil Akhyar; Irada Sinta; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.27

Abstract

The Indonesian economy has experienced growth or decline due to several things, one of which is by State-Owned Enterprises. Financial statements can provide useful information as a tool to understand the financial performance of a company. The purpose of this study is to analyze the financial performance of PT Semen Indonesia (Persero) Tbk which is listed on the Indonesia Stock Exchange from 2019 to 2021 in terms of financial statements with total assets or liabilities presented in the balance sheet and income statement using common size analysis. The results of quantitative descriptive research using processed secondary data indicate that the company is still relatively healthy and the company's financial performance on the balance sheet is in a fairly good condition. However, the financial performance on the income statement shows that the marketing strategy is less effective in terms of increasing revenue and has not been able to provide long-term profitability.
THE EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE, PROFITABILITY AND DIVIDEND POLICY ON THE VALUE OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD Wilda Nafisa; Chairil Akhyar; Marzuki; Faisal Matriadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.43

Abstract

This study examines the effect of capital structure, firm size, profitability, and dividend policy on the value of food and beverage companies listed on the Indonesia Stock Exchange during 2017-2021. This study uses secondary data, and the samples are 10 food and beverage companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling technique used purposive sampling technique. The data analysis method used is the panel data regression analysis method. The results indicate that capital structure positively and significantly affects firm value, firm size positively and significantly affects firm value, profitability has no significant effect on firm value, and dividend policy positively and significantly affects the value of food and beverage companies listed on the Indonesia Stock Exchange for 2017-2021.
THE EFFECT OF LEVERAGE, SYSTEMATIC RISK, FIRM SIZE, GROWTH OPPORTUNITY AND ROA ON EARNING RESPONSE COEFFICIENT IN PHARMACEUTICAL COMPANIES ON THE INDONESIA STOCK EXCHANGE Ferian; Chairil Akhyar; Rico Nur Ilham; M. Subhan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.44

Abstract

This study examines the effect of Leverage, Systematic Risk, Firm Size, Growth Opportunity, and ROA on the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. The data used in this study are secondary data for 2019-2021. In sampling, the author uses a purposive sampling technique, namely the sampling method based on specific criteria. The sample in this study was 7 pharmaceutical companies conducted from the first Quarter of 2019 to Quarter 4 2021, so the number of observations in this study amounted to 84 observations using panel data regression analysis. Data is obtained from the publication of the Indonesia Stock Exchange. The results indicate that Leverage negatively and significantly affects Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, Systematic Risk negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, while Firm Size positively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. Growth Opportunity does not influence the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, and ROA negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange..
THE INFLUENCE OF AUDITOR QUALITY, CORPORATE GOVERNANCE, AND TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange) Sumiati; Rico Nur Ilham; Chairil Akhyar; Darmawati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.47

Abstract

This study aims to analyze the Effect of Auditor Quality, Good Corporate Governance and Tax Planning on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). The data analysis method used is panel data regression analysis and classical assumption test with the help of Eviews software. The sampling method used in this research is purposive sampling method. Partially, the results of the study state that audit quality and good corporate governance have a negative effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Tax planning has no effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Simultaneously audit quality, good corporate governance and tax planning affect earnings management in manufacturing companies on the Indonesia Stock Exchange.
THE INFLUENCE OF PROFIT MANAGEMENT AND FINANCIAL PERFORMANCE ON COMPANY VALUE IN BUILDING MATERIALS CONSTRUCTION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2021 PERIOD Muliani; Rico Nur Ilham; Chairil Akhyar; Siti Maimunah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.52

Abstract

This study examined the effect of earnings management, profitability, capital structure, and liquidity on the firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. This study used secondary data in the form of financial statements of each company in the building materials construction sub-sector. The sample in this study consisted of 16 building materials construction sub-sector companies listed on the Indonesia Stock Exchange. The data analysis method used was multiple linear regression using Eviews 12. The results partially indicated showed that earnings management and liquidity had no significant effect on firm value, while profitability and capital structure had a positive and significant effect on firm value. Meanwhile, the simultaneous test results showed that earnings management, profitability, capital structure, and liquidity significantly affected firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2021.
Co-Authors -, Suci Andriani Aditya Aditya Adnan Adnan Adnan Ainol Mardhiah Alfiana Alfiana Alfiana Alya Azhara Amalia Fitri Amalia Fitri Ani Ruslaniah Ansari, Rizal Arya Permana Ginting Arya Permana Ginting Bahri, Halida Bungsu Keumala Sari Cahyo, Rico Dwi Chairul Azman Chairul Azman Chalirafi, Chalirafi Darmawati Darmawati Darmawati Darmawati Darmawati Muchtar Ella Nabila EM Yusuf Iis Eva Yuniarti Utami Ferian Ferian Fika Yandani Fuadi Fuadi Ghazali Syamni Ghazali Syamni Hairani Putri Hairani Putri Harsono, Iwan` Hastanti Listyaningtyas Hasvinsa Mahra Hasvinsa Mahra Hawa Zahrani Hepi Boang Manalu Hepi Boang Manalu Hia Asmuni Husaini Husaini Husaini Husaini Husaini Iklil Iklil Ikramuddin, Ikramuddin Inayatul Mutmainnah Indah Anta Sari Irada Sinta Isma Putri Agustina Iwan Harsono John Zysman Jumaini Jumaini Jummaini Lily Andari Mukhtar Lily Andari Mukhtar M Albani M Albani M Subhan M. Subhan Majid, M. Shabri Abd Mariyudi Mariyudi Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki, Marzuki Marzuki Matriadi, Faisal Maysarah Maysarah Mohammad Gifari Sono Muammar Khadafi Muchsin Muchsin Muchtar, Darmawati Muliani Muliani Muliani Mursidah Mursidah Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Naufal Bachri, Naufal NAZIR NAZIR, NAZIR Nur Sa’adah Muhamad Nurhasanah Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela, Nurlela Nurliati Nurliati Ola Liana ZK Puji Suryani, Suci Radiah Alfara Rahmaniar Raihan Fajiral Ratna Sari Siregar Ravina Ravina Reja Azwani Reza Hendri Yana Reza Hendri Yana Ria Aristantia, Ria Rico Nur Ilham Rieneke Ryke Kalalo Ristati Ristati Salsabila Prina Wahyuni Sari Yulis Terfiadi Sari Yulis Terfiadi Sean Michael Owen Wijaya Shahira Salsabilla Shinta Novitalia Shinta Novitalia Siska Tri Amanda Siska Tri Amanda Siti Maimunah Siti Maimunah Siti Zahara Siti Zahara Sono, Mohammad Gifari Sri Rizky Sri Rizky Sri Wahyuni Sri Wahyuni Suci Andriani - Suci Puji Suryani Sultan Fadlullah Nuri Sultan Fadlullah Nuri Sumiati Sumiati Syahreza, Dina Sarah Syamsul Bahri Syamsul Bahri Utami, Eva Yuniarti Wardhiah Wardhiah Wardhiah Wardhiah Wardhiah Wardhiah, Wardhiah Widya Hartanti Widya Hartanti Widya Ningrum Widya Ningrum Wilda Nafisa Wilda Nafisa Yusniar Yusniar Zahrina, Zahrina Zawi, Muhammad Boy Zihan Chairunnisa Zulfan Zulfan Zulfan Zulfan Zulham Zulham Zysman, John