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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Malik Al-Shalih
Ardian Ardian
Politeknik Aceh
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pelatihan Ms Office Dalam Peningkatan Keterampilan Guru SD dan SMP Naria Fitriani; Ardian Ardian; Dewi Maya Sari; Mislinawati Mislinawati; Cut Yunina Eriva; Muhammad Abthahi; Hilmi Hilmi
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.939

Abstract

Every teacher is required to make interesting learning materials quickly and precisely. With current technological developments, these materials are no longer written manually. The use of Ms. Office has been widely used because it is faster in completing teaching materials, exam questions and so on. Based on the initial interview, the Headmaster said that the majority of the school’s teachers were not proficient in applying Ms. Office in making materials needed during the teaching and learning process. To provide a solution, this community service activity was carried out in the form of training for Ms. Office for 30 elementary and junior high school teachers. With a total implementation time of two days (16 hours) which includes theory and practice, the results show that there is an increase in ability to operate Ms. Office in the form of Ms. Word, Excel and PowerPoint so that teachers can not only produce the necessary materials but also complete other school administration more quickly.
Firm Size, Market Risk, and Stock Return: Evidence from Indonesian Blue Chip Companies Meutia Handayani; Talbani Farlian; Ardian Ardian
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.573 KB) | DOI: 10.24815/jdab.v6i2.13082

Abstract

This study examines the influence of firm size and market risk on the stock return of Indonesian high reliable companies. The samples are companies listed on the LQ45 between 2015 and 2017. There are 45 companies have been selected or 196 observations. The data was obtained from the financial reports and analysed by using regression for panel data method, namely the common effect model and the Chow test. The results demonstrate that  firm size has an effect on the stocks return, while market risk does not have effect on the stocks return of the blue chip companies. The results of this study are expected to help investors in making proper investment decisions toward bluechip Indonesian companies.
Cash Holding, Cash Flow dan Profitability: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Dewi Maya Sari; Ardian Ardian
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.919 KB) | DOI: 10.24815/jdab.v6i1.12142

Abstract

ABSTRACTThis study aims at examining the determinants of corporate cash holdings using 357 sample of manufacturing companies listed on Indonesia Stock Exchange for the period from 2013 to 2015. The determinants tested in this study are cash flow and profitability. Data is collected from financial reports of the sample companies. This study employs panel data regression method, namely the common-effects method based on Chow test result. The results show that cash holding positively affected by cash flow and profitability. The result of this study can help the stakeholders to understand the causal effect of cash flow and profitability on cash holdings especially in manufacturing companies.  ABSTRAKPenelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi  kepemilikan kas perusahaan dengan menggunakan 357 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2013 sampai dengan 2015. Faktor-faktor penentu yang diuji dalam penelitian ini adalah cash flow dan profitability. Data dikumpulkan dari laporan keuangan perusahaan yang telah dipilih. Penelitian ini menggunakan metode regresi untuk data panel, yaitu dengan melihat common-effects berdasarkan hasil uji Chow. Hasil penelitian menunjukkan bahwa cash holding dipengaruhi secara positif oleh  cash flow  dan  profitability. Hasil penelitian ini dapat membantu para pemangku kepentingan untuk memahami pengaruh sebab akibat dari  cash flow dan profitability pada kepemilikan kas terutama di perusahaan manufaktur.
ANALISIS PROFESIONALISME KINERJA PEJABAT PENATAUSAHAAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KOTA BANDA ACEH Cut Yunita Elvira; Meutia Handayani; Ardian Ardian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.22762

Abstract

This study aims to determine the professionalism of the performance of the financial administration apparatus in the Banda Aceh regional work unit by using position analysis and understanding of regional financial management information systems on the performance of the regional financial administration apparatus. The sampling technique in this study is the census method, obtaining 44 respondents. The results show that job analysis and understanding of regional financial management information systems partially have a significant effect on the performance of the financial administration apparatus in the Banda Aceh regional work unit. Furthermore, job analysis and regional financial management information systems understanding have a significant effect on the financial administration apparatus performance in the Banda Aceh regional work unit simultaneously.
Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Belanja Langsung pada Kota Banda Aceh Ardian; Devi Mulia Sari; Rajuaini
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7775

Abstract

This study aims to determine the effect of local taxes and regional levies on direct spending in Banda Aceh City in the 2017-2020 period. The phenomenon found was a decrease in the total value of Original Local Government Revenue in 2020, along with refocusing and reallocation of the budget as a result of the Covid-19 pandemic. The type of data used in this study is secondary data consisting of the Banda Aceh City Government Budget Realization Report (LRA) for 2017-2020. The data processing technique used in this research is multiple linear regression analysis and hypothesis testing is processed with SPSS 25.0. The results of data analysis show that local taxes and regional levies partially have no effect on direct spending. The results also show that local taxes and regional levies simultaneously have no effect on direct spending.
Pendampingan Penyusunan Laporan Keuangan Pada Koperasi Perkebunan Sawit Kelompok Hudep Baru Devi Mulia Sari; Ardian; Sri Rani Fauziah; Rizki Ramadhan; Muhammad Abthahi; Hilmi
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v2i2.2097

Abstract

Currently the New Hudep group has not prepared its financial reports properly. Therefore, the author carries out socialization regarding assistance in preparing financial reports for oil palm plantation cooperatives. The Hudep Baru group of Palm Oil Plantation Cooperatives still use simple recording of expenses and income, namely separately on another page. This is certainly not in accordance with relevant accounting standards. Apart from that, determining costs and calculating depletion are also not in accordance with PSAK. The Aceh Polytechnic Community Service Team provides assistance by providing materials and stimulating the New Hudep Group to be able to prepare their own financial reports every year.
Co-Authors Cut Yunina Eriva Cut Yunita Elvira Devi Mulia Sari Dewi Maya Sari Handayani, Meutia Hilmi Hilmi Hilmi Mislinawati Muhammad Abthahi Muhammad Abthahi Naria Fitriani Rajuaini Rizki Ramadhan Sri Rani Fauziah Talbani Farlian