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Muttaqien
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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DISTRIBUTION OF HUMANITARIAN AID TO THE MIFTAHUL JANNAH ORPHANAGE AFFECTED BY FLOODS Rico Nur Ilham; Irada Sinta; Likdanawati; Hamdiah; Muttaqien; Reza Juanda
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19447405

Abstract

Floods are one of the most frequent natural disasters in Indonesia and have a significant impact on vulnerable groups, including children living in orphanages. Miftahul Jannah Orphanage is one of the social institutions affected by the floods, disrupting their caregiving activities, health, and the psychosocial well-being of the children. This study aims to analyze the process and impact of the distribution of humanitarian aid to Miftahul Jannah Orphanage after the floods. The method used is a descriptive qualitative approach with a case study design. Data collection was conducted through field observations, semi-structured interviews with orphanage administrators, orphanage children, and volunteers, and documentation of aid distribution activities. Data were analyzed using thematic analysis to identify patterns of needs, benefits of aid, and implementation challenges. The results show that the distribution of humanitarian aid has a positive impact on meeting basic needs, improving environmental hygiene and health, and restoring the psychosocial conditions of orphanage children. However, challenges remain in the logistical aspects and sustainability of aid. This study concludes that needs-based humanitarian assistance, targeted at vulnerable groups, and integrating material assistance and psychosocial support, is crucial for supporting sustainable post-disaster recovery. These findings are expected to serve as a reference for the development of future humanitarian assistance and community service programs.
MIFTAHUL JANNAH ORPHANAGE SHARES GOODNESS DURING THE MONTH OF RAMADHAN Rico Nur Ilham; Irada Sinta; Reza Juanda; Muammar Khaddafi; Muttaqien; Sapna Biby
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21815507

Abstract

This community service article describes a Ramadhan sharing program conducted at Miftahul Jannah Orphanage as a form of social solidarity, faith-based philanthropy, and child-centered community engagement. The program was designed to strengthen care, emotional support, and social connectedness for orphanage children through coordinated assistance, educational reflection, iftar sharing, and interactive engagement with caregivers and volunteers. The method used a descriptive-participatory community service approach consisting of needs identification, program planning, implementation, and reflective evaluation. Data were obtained from field observation, informal dialogue, documentation, and reflection notes. The results indicate that the program contributed to a warmer social atmosphere, improved volunteer awareness of child welfare issues, and strengthened collaboration between the service team and orphanage caregivers. The activity also demonstrated that Ramadhan can become a meaningful moment for integrating charitable giving with educational and psychosocial support. The article recommends that similar programs should be implemented sustainably through needs-based planning, ethical communication with children, and follow-up partnerships rather than one-time ceremonial donation activities.
Finansial Performance Analysis Of Fund Allocation Management Villages Based On Degree Of Decentralization Ratio, Independence Ratio, Effectiveness Ratio And Ratio Growth In Adang Buom Village Alor Regency, East Nusa Tenggara Province Lily Andari Mukhtar; Chairil Akhyar; Muttaqien; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.153

Abstract

This research aims to analyze the financial performance of village fund allocation management in terms of the degree of decentralization ratio, independence ratio, effectiveness ratio and growth ratio in Adang Buom Village, Alor Regency, East Nusa Tenggara Province. This research is quantitative research with secondary data sources. The data processed is the financial report of Village Fund Allocation in the Village Revenue and Expenditure budget from 2018 to 2022. The data collection technique used is documentation technique. The data analysis technique used in this research is descriptive statistics with the formula for degree of decentralization ratio, independence ratio, effectiveness ratio and growth ratio. The results of this research show that the ratio of the degree of decentralization and the ratio of independence is not good in managing the financial performance of village fund allocation management. while the effectiveness ratio and growth ratio are very good in managing financial performance in managing village fund allocation.
FIRM VALUE IN IDX: EFFECT OF GREEN BANKING DISCLOSURE, EARNING QUALITY AND INTELLECTUAL CAPITAL Hasatiru Auwa; Ghazali Syamni; Darmawati Muchtar; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.167

Abstract

This research aims to empirically test the influence of green banking, profit quality and intellectual capital on banking firm value as proxied by Price to Book Value (PBV) in banks listed on the Indonesia Stock Exchange during the 2018-2022 period. The data in this research was accessed on the official website www.idx.co.id. The sample used in this research was 42 companies. The data analysis method in this research uses the panel data regression analysis method with the Stata 17 application tool. The research results found that green banking has a negative and significant effect on firm value. This is because investors have not responded well to green banking, besides that the costs for implementing green banking are quite large so companies have not been able to optimize it. Meanwhile, the quality of profits and intellectual capital have no effect on firm value. This is because the quality of profits and intellectual capital has not been responded well by investors. Firm value can explain the firm's future prospects and can be used to assess it as a whole. Investors can make decisions about investing by looking at the firm's share price and the amount of assets produced by the firm.
LIQUIDITY RATIO ANALYSIS IN MEASURING FINANCIAL PERFORMANCE BEFORE AND AFTER THE PANDEMIC COVID-19 AT PT. SELAMAT SEMPURNA TBK Rico Nur Ilham; Thasrif Murhadi; Reza Juanda; Fuadi; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.177

Abstract

To find out how the company's financial performance was before and during the Covid-19 pandemic, it is necessary to analyze financial reports, one of the analytical techniques is the financial ratio analysis technique. Financial ratio analysis generally consists of liquidity ratios, activity ratios, solvency ratios and profitability ratios. In this analysis, the ratio used is the liquidity ratio using the current ratio and quick ratio.This research uses secondary data where financial report data is taken from the Indonesia Stock Exchange (BEI) at www.idx.co.id The data is in the form of financial reports which are the object of this research, which consist of balance sheets and profit and loss reports for the 2018 - 2021 period. The data source used was obtained directly, namely by using financial report documents of Retail Trade Subsector companies listed on the Indonesian Stock Exchange.It can be seen that in 2018 the current ratio value of PT Selamat Selamat Tbk was found to be 394.32% and increased by 69.33% in 2019. In 2020, while the Covid-19 pandemic was taking place, it actually experienced an increase of 11.41% from in 2019. And in 2021 it experienced a decrease of 158.53% from 2020.It can be seen that in 2018 the quick ratio value was found to be 233.02% and increased by 60.72% in 2019. In 2020, while the Covid-19 pandemic was taking place, it actually experienced an increase of 101.45% from in 2019. And in 2021 it experienced a decrease of 141.98% from 2020.
THE ROLE OF DIGITAL ASSET INVESTMENT IN COUNTRY ECONOMIC GROWTH Reza Juanda; Falahuddin; Muttaqien; Rico Nur Ilham; Frengki Putra Ramansyah; Muhammad Multazam
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.187

Abstract

Cryptocurrency is one of the investment commodities that can generate returns and already has a permit to be traded in exchange trading through the Indonesian Commodity Futures Trading Supervisory Agency (BAPEPTI). Digital crypto assets traded in Indonesia are quite a lot through the Indodax trading company. The purpose of this study is focused on formulating a risk management process in investing in digital cryptocurrency assets. In addition, the results of this study will produce policy recommendations known as LCTR or "Legal Cryptocurrency and Tax Revenue" which are expected to be considered by the government in formulating policies on digital crypto assets so that the interests of all parties can be accommodated in order to realize maximum state revenue from trading digital crypto asset commodities. This type of research is quantitative descriptive with a research population of 10 cryptocurrency coins with the largest market caps in Indonesia, namely Cryptocurrency Bitcoin (BTC), Ethereum (ETH), Ripple (XRP), Bitcoin Cash (BCH), Litecoin (LTC), Stellar, DASH, Dogecoin, Zcash, Monero in Indonesia. The type of data in this study is time series data taken from January 2017 to December 2020 by conducting a documentation study conducted on the publication of monthly cryptocurrency transaction reports, so that a target population of 480 (4 years x 12 months x 10 coins) monthly report data was obtained for the research sample. The data analysis method in this study uses multiple linear regression and data analysis using e-views statistical software version 10.
FINANCING EFFICIENCY ANALYSIS USING DATA ENVELOPMENT ANALYSIS (DEA) APPROACH AT BANK ACEH SYARIAH Mawaddah; Muttaqien; Rico Nur Ilham; Zulfan; Frengki Putra Ramansyah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.193

Abstract

This study aims to analyze the level of Financing Efficiency Using the Data Envelopment Analysis (DEA) Approach at Bank Aceh Syariah. This type of research is descriptive quantitative research. The data collection technique uses secondary data in the form of financial statements accessed through the official website www.bankaceh.co.id. The collected data is processed using the STATA 17 program. The population used in this study is all financial reports of Bank Aceh Syariah. The sampling technique in this study uses saturated samples, namely the entire population. This study uses two variables, namely input variables consisting of Third-Party Funds and Fixed Assets and Financing output variables. The data analysis method used in this study is Data Envelopment Analysis. The results of the study show that there is variation in the level of efficiency during the entire 2020-2023 Period of Bank Aceh Syariah. Some branches show a high level of efficiency with a DEA score of 1, while others show varying levels of inefficiency with different DEA scores. Overall, Bank Aceh Syariah has achieved fairly efficient circumstances where the fluctuations observed reflect variations in bank performance from year to year. Despite these fluctuations, Bank Aceh Syariah continues to show a relatively good level of efficiency throughout the period. The theoretical implication of this study is to increase understanding of how DEA techniques can be used to evaluate and compare financing efficiency between units or branches in a Sharia bank. The managerial implication of this study is to assist management in making strategic decisions related to resource allocation, setting internal policies, and developing more effective financing strategies. By optimizing efficiency, banks can improve competitiveness, quality of service to customers, and long-term financial sustainability. Additionally, this study can be used as a tool for periodic performance evaluation and monitoring, ensuring that banks continue to operate at maximum efficiency.
THE EFFECT OF ECONOMIC GROWTH AND INFLATION ON FOREIGN DIRECT INVESTMENT (FDI) IN ASEAN COUNTRIES Muttaqien; Wardhiah; Muhammad Hafizh; Frengki Putra Ramansyah; Cut Zira Maulida
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.200

Abstract

This study aims to determine and see the effect of economic growth and inflation on foreign direct investment (FDI), besides that this study is also to analyze economic growth and inflation on FDI in ASEAN countries. The population in this study were 11 ASEAN countries but after researchers determined the criteria, researchers only took 7 samples in this study. This study uses panel data regression data analysis. The results showed that the economic growth variable had a positive and significant effect while inflation had no effect on FDI. While simultaneously economic growth and inflation affect foreign direct investment (FDI).
ANALYSIS BUSINESS DEVELOPMENT STRATEGY AT PT. GOTO GOJEK TOKEPEDIA, TBK. FOR LONG-TERM GROWTH POST IPO Rico Nur Ilham; Amru Usman; Wahyuddin; Tarmizi Abbas; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.209

Abstract

Startups that are growing quickly have an impact on the Indonesian economy. Due to its high degree of excitement, Indonesia is one of the five nations with the most startups. One of them is PT. Please visit Gojek Tokopedia (GOTO). Leading an IPO on the Indonesia Stock Exchange (IDX) is one of the decisions made by GoTo to collect funding or operational capital for the firm. The capital cycle, clearly, cannot be detached from the systems chosen by the organization. Internal and external environment analyses are the two components of corporate growth plans. This study employed the descriptive qualitative approach, and the methodology of data collection entailed reading evaluations of scientific literature.
THE EFFECT OF REGIONAL ORIGINAL REVENUE, CAPITAL EXPENDITURE AND GENERAL ALLOCATION FUNDS ON THE FINANCIAL PERFORMANCE OF DAPIL 1 DISTRICT CITY OF WEST SUMATRA PROVINCE M. Raja Rafli; Marzuki; Ristati; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.211

Abstract

This study aims to determine the Regional Original Income, Capital Expenditure and General Allocation Funds on the Financial Performance of the District 1 Regency/City of West Sumatra Province. The data collection technique uses secondary data in the form of financial reports accessed through the official website.www.djpk.kemenkeu.go.id. The collected data was processed using the EViews 12 program. The population used in this study was the Electoral District 1 of the Regency/City of West Sumatra Province. The sample selection technique used purposive sampling technique and obtained 11 regions for 7 years with a total of 77 sample data obtained. The data analysis method used in this study was panel data regression analysis. The results of the study found that local revenue had an effect on regional financial performance, capital expenditure had no effect on regional financial performance and general allocation funds had a negative effect on regional financial performance of Electoral District 1 of the Regency/City of West Sumatra Province.
Co-Authors Aftri Shanda Akhyar, Chairil Alisa Adelena Alya Maulisa Amru Usman Arliansyah Aulia Syuhada Boby Loser Krisnandar Cut Tria Faradilla Cut Zira Maulida Doli Eliza Nopita Falahuddin Farid Haikal fauzan Frengki Putra Ramansyah Fuadi Fuadi Ghazali Syamni Hamdiah Hamdiah Hasatiru Auwa Husaini Indah Sari Yusmita Iqbal Irada Sinta Ishak Samusi Likdanawati Lily Andari Mukhtar M. Raja Rafli maisyuri maisyuri Maisyuri Maisyuri Marzuki Marzuki Mawaddah Miranda Mohd. Heikal Muammar Khaddafi Muchtar, Darmawati Muhammad Akram Muhammad Hafizh Muhammad Hafizh Muhammad Multazam Munandar Munandar Muti Miftahul Jannah Mutia Rahmah Nadia Mulya Naufal Bachri, Naufal Nurlela Reza Juanda Rico Nur Ilham Ristati Ristati Salawati Salawati Sapna Biby Sari Yulis Terfiadi Shalawati Silvia Rizki Ramadana Soqia Salsabila Tarmizi Abbas Thasrif Murhadi Ulfia Rahmi Wahyuddin Wardhiah, Wardhiah Yuyun Wahyuni Zulfan