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All Journal Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmiah Edunomika (JIE) EKONOMI BISNIS Jurnal Sosial Humaniora Sigli Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Social and Education (INJOSEDU) Indonesian Journal of Education (INJOE) Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern
Teuku Zulkarnain
Politeknik Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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ANALYSIS OF DAYAH EDUCATION BUDGETS IN SUPPORT OF ACCREDITATION ASSESSMENT VALIDATION FOR DAYAH EDUCATION IN ACEH PROVINCE Ghina Rizkia; Teuku Zulkarnain; Yeni Irawan
Indonesian Journal of Education (INJOE) Vol. 6 No. 1 (2026): Indonesian Journal of Education (INJOE)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22240606

Abstract

This study aims to analyze the development of the Dayah education budget in supporting the validation of accreditation assessments for Dayah education in Aceh Province during 2022–2025. This research employed a qualitative approach with a descriptive research design. Data were collected through documentation studies of the Budget Implementation Documents (DPA), Performance Reports (LKj) of the Aceh Dayah Education Office, decisions of the Aceh Dayah Accreditation Board (BADA), and other supporting documents. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results show that the Dayah education budget fluctuated during 2022–2025. Despite the fluctuations, the budget continued to support institutional development, educational facilities, and accreditation programs. The number of accredited Dayahs also increased from 271 institutions in 2022 to 1,195 institutions in 2025. The study concludes that the Dayah education budget plays an important supporting role in improving institutional readiness for accreditation assessment validation. However, accreditation outcomes are also influenced by institutional governance, administrative completeness, human resource quality, and the commitment of each Dayah. 
PENGARUH RASIO KINERJA KEUANGAN TERHADAP PEMBIAYAAN UMKM PADA PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE Sulvio Berlus Coni Sihombing; Hismendi; Dwi Meilvinasvita; Yeni Irawan; Teuku Zulkarnain; Diana
Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern Vol. 1 No. 3 (2026): September: Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern
Publisher : Lembaga Penerbit Penelitian Multidisipliner

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67096/mekar.v1i3.450

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financing to Deposit Ratio (FDR), Return on Assets (ROA), Capital Adequacy Ratio (CAR), dan Non-Performing Financing (NPF) terhadap pembiayaan UMKM pada PT. BPRS Rahmah Hijrah Agung di Kota Lhokseumawe selama periode 2015–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa FDR, ROA, CAR, dan NPF secara simultan berpengaruh signifikan terhadap pembiayaan UMKM (F = 12,674; Sig. = 0,004) dengan R Square sebesar 0,894. Secara parsial, FDR tidak berpengaruh signifikan, sedangkan ROA dan NPF berpengaruh negatif dan signifikan serta CAR berpengaruh positif dan signifikan terhadap pembiayaan UMKM. Temuan ini menunjukkan bahwa kecukupan modal dan pengendalian risiko pembiayaan merupakan faktor penting dalam menjaga kemampuan BPRS menyalurkan pembiayaan kepada sektor UMKM.
Co-Authors Afrizal Nurhasan Amanda Enggelia Anwar A Arnita Arnita Aryati A Busra Busra Cut Nia Ramadhani Dian Tazkiya Diana Diana Dwi Meilvinasvita Faisal Ghina Rizkia Hilmi Hismendi Indra Wijaya Khaira Amalina Marjulin Marjulin Mela Zahrani Muhammad Nasir Muhammad Nasir Naila Nur Fadhya Putri Rizqia Julana Julana Putri Sakinah Damanik Reva Siti Nasywa Simatupang Rezatullah Samdarawita Samdarawita Sri Wulandari Sulvio Berlus Coni Sihombing Syahrul Ramadhan Widia Wati Wati Widya Arsani Malau Yeni Irawan Yeni Irawan Yusri Hazmi