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Akuntabilitas Perencanaan dan Tata Kelola Anggaran (Studi Kasus Pada Pembangunan Mesjid Agung Al Falah Sigli Muhammad Hanif; Ridwan Nurdin; Hendra Syahputra
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 2 (2024): AGUSTUS 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i2.3027

Abstract

This thesis examines the accountability of budgeting and budget management in the construction of the Al-Falah Grand Mosque in Sigli. The objective of this thesis is to understand the budgeting and allocation system for the mosque's construction and to assess the committee's supervision and evaluation of the construction process. This research employs a qualitative approach with a field study methodology. The primary data sources are obtained through interviews, observations, and documentation, supplemented by secondary data to strengthen and support the primary data. The results of this study indicate that the budgeting and allocation system for the construction of the Al-Falah Mosque in Sigli is funded by the Special Autonomy Fund for Aceh, proposed by the Pidie Regency Government to the Aceh Government and the Aceh Provincial House of Representatives. The allocation of funds for the mosque's construction varies each year, with 14.21% from the Special Autonomy Fund for Aceh (DOKA) in 2015, 19.64% in 2016, and so on until 8.22% in 2022. Regarding supervision and evaluation, the Pidie Regency Government issued a Regent's Regulation to monitor and evaluate all forms of processes and stages of the mosque's construction.
Analisis Potensi Pemanfaatan Harta ‘Uqubat di Baitul Mal Aceh Rachmad Riyanto; Ridwan Nurdin; Hendra Syahputra
Jurnal Ekonomi Manajemen dan Sekretari Vol. 9 No. 3 (2024): DESEMBER 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemensri.v9i3.3549

Abstract

This research investigates the effect of halal labeling and religiosity on purchasing decisions for beauty products, while also assessing the moderating role of gender in the relationship between these variables. The study utilized a sample of 100 cosmetic product users in Banda Aceh, selected through purposive sampling. Data were collected via an online questionnaire and analyzed using multiple linear regression and moderated regression analysis. The findings indicate that both halal labeling and religiosity significantly and positively influence purchasing decisions for cosmetic products. Consumers who place greater importance on halal labeling and exhibit higher levels of religiosity demonstrate a stronger tendency to purchase cosmetic products.
Cash Waqf Literacy and Religiusity on People’s Interest in Waqf Post Covid-19 in Banda Aceh City Syafruddin Kamal; Hendra Syahputra; Mursalmina Mursalmina
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.379

Abstract

This study critically evaluates the growing interest in cash waqf in Banda Aceh City during the post-COVID-19 era, with a specific focus on the influence of cash waqf literacy and religiosity. Distinguishing itself from prior research, this study rigorously examines 299 respondents through a simple random sampling method, ensuring broad representativeness. Data were processed using Structural Equation Modeling (SEM) and the Analysis of Moment Structures (AMOS) software, allowing for robust hypothesis testing. The results provide compelling evidence that both cash waqf literacy and religiosity are significant determinants of increased participation in cash waqf. This positive relationship underscores the urgent need for strategic initiatives by the Banda Aceh Municipal Government to intensify socialization efforts. Through partnerships with Sharia Financial Institutions Receiving Cash Waqf (LKS-PWU) and religious leaders, these efforts can substantially enhance public engagement and mobilize the latent potential of cash waqf. The findings not only reaffirm the critical role of literacy and religiosity in waqf participation but also emphasize the broader implications for economic resilience and community welfare in post-pandemic recovery. This study highlights the transformative potential of targeted policies to unlock the full capacity of cash waqf as a vital instrument for sustainable development.