Garuda - Garba Rujukan Digital

THE EFFECT OF AUDIT COMMITTEE, POLITICAL CONNECTION AND ISLAMIC CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS AT ISLAMIC BANKS IN INDONESIA Raudhatinur; Rahmiatul Aula; Venna Maulida Mustika
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 2 (2025): JANUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i2.667

This study aims to examine the effect of audit committee, political connection and islamic corporate governance on tax aggressiveness at islamic banks in Indonesia. The population in this study is Bank General Sharia Which is registered with the Financial Services Authority. The sampling technique was carried out using purposive sampling technique. The companies used as samples in this study have the following criteria (1) Sharia banking companies registered with the Financial Services Authority from 2021-2023 (2) Islamic banking companies that provide complete financial reports and in accordance with the needs of research variables during the 2021-2023 research period. The research data uses secondary data, namely the Islamic Banking Financial Report in Indonesia with a research method using multiple linear regression analysis with SPSS 26. The result of this research showed that collectively and partially the audit committee, political connections and islamic corporate governance have simultaneous effect on tax aggressiveness at islamic banks in Indonesia

COMMUNITY SERVICE THROUGH EMPOWERMENT OF MSMES TO IMPROVE COMMUNITY ECONOMY IN JAMBO MESJID VILLAGE, BLANG MANGAT DISTRICT Ismuhadi; Intan Maulida; Rahmiatul Aula; Raudhatinur; Almunadiya; Muhadar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4322

Micro, Small, and Medium Enterprises (MSMEs) are businesses run by individuals or groups to improve the community's economy. This economic improvement can be achieved through empowering existing MSMEs. The student community service program is carried out through MSME empowerment, namely the establishment of an MSME management structure in Jambo Mesjid Village, Blang Mangat District. The goal of this service is to improve the community's economy and enhance the quality of human resources. Several other activities are also carried out, such as assistance with halal certification for MSME products, marketing outreach, and the organization of an MSME bazaar in Lhokseumawe City. The program implements the Asset-Based Community Development (ABCD) method, which focuses on community potential and assets. The results of this service are the formation of MSME groups and direct training through participation in the Lhokseumawe City Festival Sunday Bazaar. This program is intended to be sustainable and improve the economy of the community in Jambo Mesjid Village, Blang Mangat District.

ECONOMIC EMPOWERMENT OF VILLAGE COMMUNITIES THROUGH FINANCIAL MANAGEMENT TRAINING AND SUSTAINABLE MICRO-BUSINESS DEVELOPMENT IN LHOKSEUMAWE CITY Sutan Febriansyah; Muhammad Multazam; Almunadiya; Raudhatinur; Nura Usrina; Yusnidar; Lia Rista
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4324

This activity aims to increase the financial literacy capacity of village communities, strengthen the ability of micro-entrepreneurs to manage business finances effectively, and encourage the sustainability of businesses based on local potential. The training was held for one day and attended by 35 participants consisting of MSMEs, entrepreneurial housewives, and village youth in the Lhokseumawe City area. The implementation method included three main stages, namely: (1) preparation and coordination with village partners; (2) implementation of the training covering two main materials—simple financial management and sustainable micro-enterprise development strategies; and (3) evaluation and mentoring after the training for two months. A participatory approach was used so that participants actively discussed and directly implemented financial recording practices. The results of the activity showed a significant increase in participant understanding and skills. Before the training, only around 28% of participants were able to record their finances, while after the training, this figure increased to 87%. Participants also showed increased awareness of the importance of separating personal and business finances, and began planning more targeted business development strategies. In addition, small business groups were formed at the village level as an initial step towards sustainable economic empowerment. This PKM activity makes a real contribution to increasing the economic capacity of village communities and strengthening collaboration between universities and the community.

HUMAN RESOURCE MANAGEMENT COUNSELING IN IMPROVING PERFORMANCE AT BUMI PERSADA UNIVERSITY Azhari; Ayu Anora; Rahmiatul Aula; Raudhatinur; Almunadiya; Sakinah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4326

This community service project is titled "Human Resource Management Counseling to Improve Performance at Bumi Persada University." The purpose of this community service is to provide guidance and counseling to lecturers and staff regarding the elements of human resource management. This counseling aims to enhance their insight and knowledge. The implementation method for this community service project is carried out through several activities: the survey stage, where socialization is carried out by preparing various points to be presented during the community service activity, including: preparing the material to be presented, developing a schedule for the presentation, and conducting a site survey. The socialization stage, where a meeting with Bumi Persada University officials is conducted prior to the community service activity to convey the intent and purpose of the community service. This stage also establishes collaborations and determines the community service schedule. The community service implementation team consists of four lecturers from the Faculty of Economics and Business, Management Study Program. The community service team provides material on Human Resource Management, Management, the Definition of Human Resource Management, Reward Systems, Educational Quality, and Performance.

THE EFFECT OF COMPENSATION AND CAREER OPPORTUNITIES ON JOB SATISFACTION OF EMPLOYEES OF THE LHOKSUKON SHARIA COURT, NORTH ACEH REGENCY Sutan Febriansyah; Yusnidar; Almunadiya; Rahmiatul Aula; Raudhatinur; Raudhatul Jannah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1272

In the modern era, human resource development is very important and crucial because it produces employees who are innovative, creative, have initiative, able to solve problems, have broad expertise, and have extraordinary work abilities. The purpose of this study is to determine whether Motivation and Job Satisfaction Influence the Performance of Employees of the 92nd Representative Office of Bank Indonesia Lhokseumawe. Sample determination uses the slovin formula with a sample size of 1,000 people. The results of the study say that Motivation and Job Satisfaction have a positive and significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. In the Anova test or F-test, motivation and job satisfaction together have a significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. Determination of the results of the data study shows that the R2 value is 0.578 or 57.8%, this illustrates that the influence of Motivation and Job Satisfaction on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia is 57.8% and the remaining 42.3% is influenced by other unknown variables and is not included in this regression analysis.

THE EFFECT OF SERVICE QUALITY AND CUSTOMER VALUE ON CUSTOMER SATISFACTION AT PT. BANK SYARIAH INDONESIA TBK KCP PEUDADA, BIREUEN DISTRICT Azhari; Yusnidar; Raudhatinur; Khairul Umam
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1275

Companies must have clear long-term goals. Companies must strive to generate as much profit as possible. A customer-oriented approach should be implemented more systematically to be more effective. Because the majority of Indonesia's population is Muslim, the Islamic banking market in Indonesia is very large. Most banks use an interest system, but Islamic banks use a profit-sharing system. The purpose of this study was to determine whether service quality and customer value affect customer satisfaction at PT. Bank Syariah Indonesia Tbk KCP Peudada, Bireuen Regency. The method in determining the number of samples used Cochran as many as 97 customers with the determination using purposive sampling. The results of the study said that service quality and customer value on Customer Satisfaction at PT. Bank Syariah Indonesia, Tbk KCP Peudada, Bireuen Regency is 62.3% and the remaining 37.7% is influenced by other variables. F count of 77.548 is greater than F table of 3.09 which means that together the independent variables have a significant effect on the dependent variable. Service Quality (X1) and Customer Value (X2) have a positive and significant impact on Customer Satisfaction at PT. Bank Syariah Indonesia, Tbk, Peudada Branch Office, Bireuen Regency. Conclusion: Service quality enhances relationships and provides the desired value to customers, with the goal of ensuring customer satisfaction during transactions. By introducing Sharia products to customers, we aim to enhance customer satisfaction during transactions and as a customer overall.

THE INTEGRATION OF ESG REPORTING IN ACHIEVING SUSTAINABLE ECONOMIC DEVELOPMENT: A GLOBAL LITERATURE REVIEW Safwan; Almunadiya; Rahmiatul Aula; Raudhatinur; Mauliza Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1613

The growing urgency of sustainable economic transformation has positioned green accounting as a vital mechanism linking corporate behavior to sustainable development. This study aims to explore how green accounting contributes to sustainable economic development through a systematic literature review (SLR) of 85 Scopus-indexed studies published between 2015 and 2024. The analysis integrates perspectives from accounting, management, and development economics to identify theoretical and practical linkages. Findings reveal that green accounting enhances sustainable economic performance by promoting environmental efficiency, resource accountability, and innovation in corporate governance (Mishra et al., 2022). However, challenges such as the absence of uniform reporting standards, limited institutional capacity, and weak regulatory enforcement hinder its full implementation, especially in developing economies (Qian et al., 2022). Furthermore, integrating green fiscal policies and ESG reporting framework strengthens the connection between corporate sustainability and macroeconomic growth (Wang & Li, 2022). This study contributes by bridging disciplinary gaps and offering a conceptual framework that positions green accounting as a catalyst for inclusive, transparent, and sustainable economic growth. It provides practical implications for policymakers and organizations aiming to align financial systems with long-term environmental and developmental goals.

TRAINING ON BUSINESS LICENSING THROUGH THE OSS APPLICATION AND MSME GOVERNANCE IN JAMBO MESJID VILLAGE, BLANG MANGAT DISTRICT LHOKSEUMAWE CITY Yusnidar; Muhammad Multazam; Ayu Anora; Raudhatinur; Teuku Afriliansyah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 1 (2026): March-June 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18959033

This study aims to enhance the understanding and capacity of Micro, Small, and Medium Enterprises (MSMEs) in Jambo Mesjid Village, Blang Mangat District, Lhokseumawe City, regarding business legality and governance through training on the Online Single Submission (OSS) application. Many MSMEs in the region still lack legal recognition due to limited knowledge, complex licensing procedures, and insufficient socialization from the government. The training was carried out through three main stages: initial socialization of the importance of legality and risk-based licensing regulations, introduction and practice of using the OSS application, and workshops on MSME governance including administration, production, digital marketing, and good governance principles. The results showed a significant improvement in participants’ knowledge, as indicated by an increase in OSS-related understanding from 25–30% in the pre-test to 80–85% in the post-test. Most participants successfully registered their businesses and obtained a Business Identification Number (NIB) during the training, marking their first step toward formal legality. Furthermore, participants gained skills in simple financial management, quality control, and digital marketing practices. The training also raised awareness of good governance as a foundation for sustainable MSME growth. These findings highlight the importance of legality and governance in increasing MSME competitiveness, expanding access to financing, and strengthening legal protection.

THE EFFECT OF INFORMATION ASYMMETRY AND ACCOUNTING CONSERVATISM ON FINANCIAL PERFORMANCE Ihsan Arif; Raudhatinur; Ismed Wijaya; Putri Yamin; Yusnidar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Financial performance is a key indicator used to evaluate a company’s success in creating value for shareholders. From the perspective of agency theory, conflicts of interest between managers (agents) and owners (principals) may lead to information asymmetry, which can affect decision-making quality and corporate performance. On the other hand, accounting conservatism is considered a governance mechanism that helps reduce agency conflicts and enhance the credibility of financial reporting. In healthcare sector companies listed on the Indonesia Stock Exchange during the 2022–2023 period, post-pandemic industry dynamics and global economic pressures demand greater transparency and prudence in financial reporting. Therefore, it is important to examine whether information asymmetry and accounting conservatism influence corporate financial performance. This study employs a quantitative approach using secondary data in the form of annual financial statements of healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period. The sampling technique used is purposive sampling based on predetermined criteria, resulting in 29 companies as the research sample. Data analysis was conducted using multiple linear regression, including classical assumption tests (normality, heteroscedasticity, and multicollinearity), partial tests (t-test), simultaneous test (F-test), and the coefficient of determination (Adjusted R²). The findings indicate that partially, Information Asymmetry does not have a significant effect on Financial Performance (t-value = 0.999; sig. = 0.322 > 0.05). Conversely, Accounting Conservatism has a positive and significant effect on Financial Performance (t-value = 2.991; sig. = 0.004 < 0.05). Simultaneously, Information Asymmetry and Accounting Conservatism significantly influence Financial Performance (F-value = 4.644; sig. = 0.014 < 0.05). The Adjusted R² value of 0.519 indicates that the independent variables explain 51.9% of the variation in Financial Performance, while the remaining 48.1% is influenced by other variables not included in the model. This study concludes that Accounting Conservatism plays an important role in improving Financial Performance in healthcare sector companies. Meanwhile, Information Asymmetry is not proven to have a significant effect on Financial Performance. Simultaneously, both variables significantly contribute to Financial Performance, although other factors outside the model also influence corporate performance. These findings emphasize the importance of prudence in financial reporting as a mechanism to reduce agency conflicts and enhance firm value.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search