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All Journal Jurnal Sosiohumaniora Kodepena (JSK) Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Kolaborasi Akademika
Sufitrayati
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Pengaruh Produk Domestik Regional Bruto (PDRB) dan Inflasi terhadap Pendapatan Asli Daerah (PAD) di Provinsi Aceh Amelia, Dwi Novia; Nurlina; Miswar; Nurfiani Syamsuddin; Sufitrayati
Jurnal Sociohumaniora Kodepena (JSK) Vol. 4 No. 2 (2023): Jurnal Sosiohumaniora Kodepena
Publisher : Kodepena Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54423/jsk.v4i2.135

Abstract

The purpose of this study was to determine the effect of the Gross Regional Domestic Product (GDP) and inflation on regional original income in Aceh province. This study uses secondary data from 2013-2022 using the Eviews program. The analysis technique used is multiple linear regression. Based on the results of the analysis it is known that GRDP has a non-significant positive effect while inflation has a significant positive effect on local revenue in Aceh province. simultaneously GRDP and inflation have no effect on local revenue in Aceh province.
The The role of the accountability apparatus in the mediation of competition and psychological capital on-budget performance manager: Case study village governance in Aceh Province Sufitrayati; Indriani, Mirna; Mukhlis; Abdullah, Syukriy
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v3i1.609

Abstract

The capital affect apparatus responsibility and budget performance. In addition, the influence of the accountability apparatus on the budget performance manager, and the role of the accountability apparatus in mediating the influence of competence and psychological capital on the budget manager's performance. This study employs a design of explanatory research (hypothesis testing) with a causal method to explain the causal relationship (impact) between variables using hypothesis testing in order to meet its objectives. The proportionate stratified random sampling method was utilized in this investigation, with a total sample size of 350 respondents. Structural equation modeling is used in the analysis. The results obtained in this study are (1) competency (X1) effect on apparatus accountability (Z); (2) psychological capital (X2) does not affect apparatus accountability (Z); (3) competency (X1) affect the budget performance manager (Y); (4) psychological capital (X2) affect the budget performance manager(Y); (5) apparatus accountability (Z) affect the budget performance manager (Y); (6) the accountability apparatus is proven to be able to act as a mediating variable in the influence of competency on the budget performance management; and (7) apparatus accountability is not proven to act as a mediating variable in the influence of psychological capital on budget manager performance.
PENGARUH KUALITAS PRODUK, HARGA DAN BRAND TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE REALME Safri, Hayanuddin; Rahmi; Sufitrayati; Nelly; Aryanie, Irne
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 5 No 1 (2024): Juni
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v5i1.3162

Abstract

Tujuan penelitian ini adalah untuk menganalisis sejauh mana factor kualitas produk, harga dan brand dapat mempengaruhi Keputusan pembelian handphone Realme. Metode pengumpulan data yang digunakan dengan menyajikan kuesioner kepada 97 responden. Teknik pengambilan sampel menggunakan purposive sampling, sedangkan teknik analisis datanya menggunakan software model SPSS. Hasil penelitian menunjukkan bahwa variabel kualitas produk, harga dan brand berpengaruh terhadap keputusan pembelian produk handphone Realme di Bireuen baik secara simultan maupun secara parsial. Dapat dilihat hasil dari koefisien determinasi besar nilai Adjusted R Square yaitu 0.780, hal tersebut dapat diartikan bahwa variabel kualitas produk, harga dan brand dapat memberikan pengaruh terhadap keputusan pembelian sebesar 78% pada Toko Erafone Bireuen sedangkan sisanya atau sebesar 22,00% dipengaruhi oleh faktor lain yang tidak diteliti pada penelitian ini.
Optimalisasi Laporan Keuangan Organisasi Non-Profit Melalui Pelatihan Akuntansi Praktis Eliana; Sufitrayati; Mawardi
JKA Vol. 1 No. 2 (2024): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/2v2btp44

Abstract

This study aims to explore how practical accounting training can optimize the financial reporting of non-profit organizations. Many non-profit organizations face challenges in preparing accurate and transparent financial reports, which can hinder operational effectiveness and donor trust. The research method used is qualitative with a case study approach on several non-profit organizations in Indonesia. Data were collected through in-depth interviews, observations, and analysis of financial reports before and after practical accounting training. The results show that practical accounting training significantly improves staff understanding and skills in preparing financial reports. Additionally, this training positively impacts the financial transparency and accountability of organizations, thereby increasing donor and stakeholder trust. The study concludes that practical accounting training is an effective tool for optimizing the financial reporting of non-profit organizations and recommends the widespread implementation of similar training programs to enhance the professionalism and sustainability of non-profit organizations.
Peran Akuntansi Keberlanjutan dalam Mendukung Pertumbuhan Ekonomi Berkelanjutan di Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) Eliana; Sufitrayati; Rahma Nurzianti; Puji Aryani
JKA Vol. 2 No. 1 (2025): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/m3rzjp76

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran akuntansi keberlanjutan dalam mendukung pertumbuhan ekonomi berkelanjutan di sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Akuntansi keberlanjutan menjadi alat penting untuk membantu UMKM mengelola sumber daya secara efisien, meningkatkan transparansi, dan memenuhi tanggung jawab sosial serta lingkungan. Studi ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus pada beberapa UMKM di berbagai sektor industri. Data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen akuntansi. Hasil penelitian menunjukkan bahwa penerapan akuntansi keberlanjutan mampu meningkatkan efisiensi operasional, memperkuat transparansi, dan memperluas tanggung jawab sosial serta lingkungan. Namun, hambatan utama yang dihadapi UMKM meliputi keterbatasan dana, minimnya pengetahuan, dan regulasi yang kurang mendukung. Oleh karena itu, diperlukan dukungan dari pemerintah, lembaga keuangan, dan organisasi terkait untuk mempercepat adopsi praktik ini. Kesimpulannya, integrasi akuntansi keberlanjutan dapat menjadi pendorong utama bagi pertumbuhan ekonomi yang inklusif dan berkelanjutan di sektor UMKM.
Co-Authors Amelia, Dwi Novia Aryanie, Irne Eliana Mawardi Mirna Indriani Miswar Mukhlis Nelly Nurfiani Syamsuddin Nurlina Nurlina Puji Aryani Rahma Nurzianti Rahmi Safri, Hayanuddin Syukriy Abdullah