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All Journal El-Qish: Journal of Islamic Economics Journal of Financial, Business and Economics Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Gundahara
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Daya Tarik Budaya Lokal dan Keunikan Objek Wisata: Strategi Media Sosial dalam Meningkatkan Minat Wisatawan ke Aceh Tenggara Andiansyah, Farma; Gundahara; Dicky Zulkarnaen
Journal Financial, Business and Economics Vol. 2 No. 2 (2024): Journal Financial, Business and Economics
Publisher : Journal Financial, Business and Economics

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

Abstract

This study analyzes the influence of local culture, uniqueness of tourist attractions, and social media marketing on tourist interest in Southeast Aceh, with social media marketing as a mediating variable. Using quantitative methods with 200 respondents, the results of the study indicate that local culture such as pemamanan culture, pelebat dance, and tasak telu special food have a significant effect on tourist interest. The uniqueness of tourist attractions is also a major factor in attracting tourists, while social media marketing strengthens the relationship between local culture and uniqueness of tourist attractions with tourist interest. This finding is in line with previous studies that emphasize the importance of cultural identity and digital promotion in increasing tourist appeal. The implications of this study underline the need for a local culture-based promotion strategy through social media to increase tourist visits to Southeast Aceh.
Determinants of Budget Absorption with Accountability as a Moderating Variable in the Islamic-Based Government of Southeast Aceh District Gundahara; Eka Nurmalasari; Zulia Hanum
El-Qish: Journal of Islamic Economics Vol. 4 No. 1 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v4i2.9535.2024

Abstract

The aim of this research is to examine and analyze the influence of budget participation and human resource competency on budget absorption moderated by accountability. The approach used in this research is an associative approach. The population in this study was all regional apparatus organizations (OPD) in Southeast Aceh district, totaling 33 OPDs. The sample in this study was taken from 3 people from each regional apparatus organization (OPD), consisting of the head of department or secretary, authorized budget user and head of program sub-division, so that the number of respondents was 99 people. Data collection techniques in this research used documentation studies and questionnaires. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that budget participation and human resource competency have a significant effect on budget absorption, accountability moderates the influence of budget participation and human resource competency on budget absorption in Southeast Aceh Regency.
Pengaruh Ukuran Perusahaan, Financial Leverage, dan Struktur Kepemilikan Terhadap Konservatisme Laba pada Perusahaan Non Keuangan Sektor Bahan Baku Tahun 2020-2024: Penelitian Hosea Boy Karan Galingging; Farma Andiansyah; Gundahara
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.2959

Abstract

The principle of accounting conservatism emphasizes two main points, namely recognizing losses that are likely to occur but do not apply if profits are present and the second point, from all accounting recognition methods, accountants are expected to choose the method with the smallest profit. The purpose of this study is to determine and analyze the Effect of Company Size, Financial Leverage, and Ownership Structure on Profit Conservatism in Non-Financial Companies in the Raw Materials Sector in 2020-2024. The type of data used in this study is quantitative data with secondary data sources, namely from company financial reports. The collected data were tested using SPSS software consisting of descriptive statistical tests, classical assumption tests, multiple linear regressions, and simultaneous and partial hypothesis tests and coefficients of determination. Company Size partially has a negative and insignificant effect on Profit Conservatism. Financial Leverage partially has a positive and significant effect on Profit Conservatism. Ownership Structure partially has a positive and significant effect on Profit Conservatism. Leverage and Ownership Structure simultaneously have a positive and significant effect on Profit Conservatism in the Non-Financial Raw Materials Sector in 2020-2024. In the determination coefficient, the Adjusted R2 value obtained is 18.4%, meaning that variations in the variables of Company Size, Financial Leverage, and Ownership Structure can explain their effect on Profit Conservatism by 18.4%, while the remaining 81.6% is a variation of other variables not explained in this study, such as cash flow, etc.
Co-Authors Andiansyah, Farma Dicky Zulkarnaen Eka Nurmalasari Farma Andiansyah Hosea Boy Karan Galingging Zulia Hanum