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All Journal Akbis: Media Riset Akuntansi dan Bisnis Akuntansi'45 Al-Zayn: Jurnal Ilmu Sosial & Hukum Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Al-Mudharabah
Cut Sri Firman Hastuti
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Faktor-Faktor Penentu Underpricing Saham Perdana di BEI: Studi Kasus 2021-2024 Sitorus, Wardah Rahmawati; Sari Maulida Vonna; Said Mahdani; Abrar Amri; Cut Sri Firman Hastuti
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 3 No. 3 (2025): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v3i3.587

Abstract

Penelitian ini bertujuan untuk menguji pengaruh proceed, umur perusahaan, dan reputasi auditor terhadap underpricing dengan reputasi underwriter sebagai variabel moderasi. Populasi pada penelitian ini adalah perusahaan yang melakukan initial public offering yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 70 perusahaan. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa proceed tidak berpengaruh terhadap underpricing. Namun, umur perusahaan berpengaruh positif terhadap underpricing, dan reputasi auditor berpengaruh negatif terhadap underpricing. Reputasi underwriter tidak mampu memoderasi pengaruh proceed terhadap underpricing, umur perusahaan terhadap underpricing, dan reputasi auditor terhadap underpricing.
Analisis Tingkat Literasi Keuangan, Perencanaan Dan Pengelolaan Keuangan Pribadi: Studi Kasus Pada Mahasiswa Fakultas Ekonomi Universitas Teuku Umar Fira Safira; Linda Rahmazaniati; Cut Sri Firman Hastuti; Rimal Mahdani; Rina Maulina
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4226

Abstract

Industry 4.0 allows generation Z to more easily obtain information which is an important part of achieving financial goals in the modern era. Good personal financial management is another important aspect of individual welfare, several factors that can support the effectiveness of personal financial management are financial literacy and financial planning. This study aims to analyze and see how much the level of financial literacy, planning and personal financial management of students of the Faculty of Economics, Teuku Umar University. Data were collected through structured interviews with 12 students of the Faculty of Economics, Teuku Umar University with differences in age, gender, batch and study program. The results of this study indicate that students of the Faculty of Economics, Teuku Umar University already have an understanding of financial literacy, and apply it in their daily lives such as having a strong saving habit both at the bank and independently, and starting to plan long-term investments. Students are also increasingly aware of the importance of financial planning and are able to distinguish between needs and wants. Positive financial management behavior can also be seen from the habit of making budgets, not rushing when making financial decisions and preparing emergency funds. This study provides recommendations and solutions for students of the Faculty of Economics, Teuku Umar University in improving financial management.
Strategi Pengelolaan Anggaran Pendidikan Dalam Peningkatan Mutu Pendidikan di Dinas Pendidikan Dan Kebudayaan Kabupaten Aceh Barat Ujung, Syahdan; Sartika, Dewi; Putri, Cut Widy Aulia; Cut Sri Firman Hastuti; Said Mahdani
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4182

Abstract

Penelitian ini berjutujuan untuk menganalisis Strategi Pengelolaan Anggaran Pendidikan Dalam Peningkatan Mutu Pendidikan dan Kebudayaan Kabupaten Aceh Barat. Pendidikan merupakan sektor terbesar yang banyak menyerap Anggaran Pendapatan dan Belanja Negara (APBN) sebesar 20%. Hal ini berdasarkan amanat Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Rumusan masalah peneliti Bagaimana Pengelolaan Anggaran, Bagaimana Strategi Efisiensi Pengelolaan dan Bagaimana Kendala Untuk meningkatkan Mutu Pendidikan. Penelitian ini menggunakan Teori Agensi Penelitian ini menggunakan fakta empirik (lapangan). Penelitian ini dilakukaan dalam kurung waktu 4 bulan, 1 bulan pengumumpulan data 3 bulan pengolahan data. Objek penelitian di Dinas Pendidikan dan Kebudayaan Kabupaten Aceh Barat. Sumber data menggunakan data Primer. Pengumpulan data Wawancara, Dokumentasi, dan observasi. Penentuan informan ini di lakukan dengan teknik Purposive Sampling. Hasil penelitian menyimpulkan bahwa : Tahapan-tahapan penyusunan Anggaran Pendidikan sudah cukup akuntabilitas dan transparan dan sesuai dengan Prosedur Operasional Standar (SOP), Strategi Pengelolaan Anggaran Pendidikan dalam penyusunan anggaran Pendidikan setiap bidang akan memprioritaskan program kerja dalam mewujudkan Mutu Pendidikan dan kendala yang ada di lapangan ada beberapa siswa rela bolos sekolah untuk menambang emas dan tingkat kesejahteraan gurukurang baik.
EVALUATING THE IMPLEMENTATION OF PSAK 109 IN ZAKAT, INFAQ, AND SADAQAH ACCOUNTING: EVIDENCE FROM LAZISMU LHOKSEUMAWE Mardiaton; Ayu Sri Ningsih; Nur Afni Yunita; Irne Aryanie; Cut Sri Firman Hastuti
Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah Vol. 7 No. 2 (2026): Al-Mudharabah: Jurnal Ekonomi dan Keuangan Syariah [Forthcoming December 2026]
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum, UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-mudharabah.v7i2.9951

Abstract

This study analyses the implementation of zakat, infaq, and sadaqah (ZIS) accounting in accordance with PSAK 109 at LAZISMU Lhokseumawe. PSAK 109 governs the recognition, measurement, presentation, and disclosure of ZIS transactions to ensure transparency and accountability in the management of public funds. The research applies a qualitative case study approach, using interviews, observations, and document analysis. The findings indicate that the implementation of PSAK 109 at LAZISMU remains incomplete. Recognition and measurement of ZIS funds are mostly in line with the standard, as receipts and distributions are recorded by category. However, significant weaknesses remain in presentation and disclosure. Financial reports are limited to receipts and disbursements, without statements of financial position, cash flows, or explanatory notes as required by PSAK 109. These results highlight the need to strengthen human resource capacity, adopt digital accounting systems, and enhance the role of the Sharia Supervisory Board so that financial reporting can be more transparent, accountable, and fully compliant with PSAK 109 and Islamic governance principles.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Anggaran Dana Bos Di Smp Negeri Kaway XVI Kabupaten Aceh Barat Sri Tawar S Bako; Cut Sri Firman Hastuti; Said Mahdani Mahdani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.14896

Abstract

This research aims to determine the influence of transparency and accountability in management of BOS funds at Kaway State Middle School, West Aceh Regency. This research is based on agency theory. This research use quantitative methods. The data used consists of primary data on form of questionnaire. The object of this research is budget management at Kaway State Middle School, West Aceh Regency. The research population was all Kaway State Middle School employees. The data collection technique uses a Likert scale. The data analysis method was carried out through descriptive statistics to describe the characteristics of the research variables, as well as multiple linear regression with the help of the SPSS version 26 application. Data instrument tests were validity and reliability tests. And classical assumption tests were carried out which heteroscedasticity tests, multicollinearity tests, included normality tests. Hypothesis testing is carried out through the f test, t test, coefficient of determination.  The research results show that Accountability has a positive and significant effect on Budget Management, Transparency has a positive and significant effect on Budget Management, and Accountability and Transparency have a simultaneous effect on Budget Management.
Co-Authors Abrar Amri Ayu Sri Ningsih DEWI SARTIKA Fira Safira Irne Aryanie Linda Rahmazaniati Mardiaton, Mardiaton Putri, Cut Widy Aulia Rimal Mahdani Rina Maulina Said Mahdani Said Mahdani Mahdani Sari Maulida Vonna Sitorus, Wardah Rahmawati Sri Tawar S Bako Ujung, Syahdan