Article Per Year (5 Year)
p-Index From 2021 - 2026
2.99
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Pertanian Indonesia Jurnal Telaah dan Riset Akuntansi IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Ekonomi Islam Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) J-ISCAN : Journal of Islamic Accounting Research JIHBIZ :Global Journal of Islamic Banking and Finance. Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ekonomi Regional Unimal Jurnal Ilmiah Basis Ekonomi dan Bisnis EKOBIS SYARIAH TOFEDU: The Future of Education Journal JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ilmiah Ekonomi Terpadu Nawadeepa: Jurnal Pengabdian Masyarakat
Abrar Amri
Teuku Umar University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Transportation Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
Pengaruh Suku Bunga Bank Indonesia dan Inflasi kepada Return On Aset (ROA) pada Bank Syariah di indonesia Fikri, Ihsanul; Amri, Abrar; Mahdani, Rimal; Hastuti, Cut Sri Firman; Fatmayanti, Fatmayanti
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v5i1.11232

Abstract

This study analyzes the impact of Bank Indonesia's interest rate and inflation on Return On Assets (ROA) at Islamic Banks in Indonesia from 2019 to 2023. Although Islamic Banks do not use an interest-based system, interest rates and inflation can still influence their performance, particularly in terms of financing and fund distribution. The research method employed is descriptive quantitative analysis with multiple linear regression. The results indicate that both interest rates and inflation, either individually or together, have a significant positive impact on the ROA of Islamic Banks.
Apakah CG Disclosure dan ROE Mempengaruhi Financial Distress? Risnafitri, Hafizhah; Amri, Abrar; Hidayat, Rahmat; Albet, Albet; Soufyan, Dara Angreka
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13717

Abstract

Financial Distress (FD) is a critical stage requiring an accurate early warning system. Previous studies identify profitability (Return on Equity - ROE) and Corporate Governance (CG) as key determinants. However, gaps exist regarding CG's weakening effectiveness under pressure and the challenging interpretation of high profitability in the Indonesian context. This study aims to examine the effect of the Corporate Governance Disclosure Index (CGDI) and ROE on FD probability. The methodology employs Logistic Regression on 256 companies from the Cyclical Industry (2023–2024). Variables and measures utilized include: FD as the binary dependent variable (Springate S-Score), CGDI and ROE as an independent.  The model was found to be simultaneously significant in predicting FD, yet the Hosmer and Lemeshow Test indicated the model is not fully fitted. Individually, CGDI has no significant effect on FD. This finding supports the view that formal CG mechanisms lose monitoring effectiveness under financial pressure (distress), often acting as mere formal legitimacy (Legitimacy Theory). Conversely, ROE has a significant and positive effect on FD probability. This counter-intuitive finding is interpreted as illusory profitability or earnings management due to strong managerial incentives (Agency Theory). High ROE becomes a misleading signal, reinforcing that profitability interpretation is a major issue within the Indonesian distress context. Consequently, the findings highlight the imperative for market participants to shift analytical focus toward underlying cash flow and liquidity indicators, while demonstrating the need for internal CG mechanisms beyond mere disclosure to effectively mitigate financial distress risk in the Indonesian market environment.
Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi Mustafira, Mustafira; Soufyan, Dara Angreka; Sari, Dewi Maya; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10536

Abstract

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards.
Risiko Kecurangan (Fraud) pada Pemerintah Daerah di Indonesia: Analisis Terhadap Temuan Audit Amri, Abrar; Putri, Cut Widy Aulia
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 4, No 1 (2024): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v4i1.8892

Abstract

The risk of fraud in local governments in districts and cities resulting from internal control deficiencies was reported in a series of audits carried out by the Audit Board. This research analyzes 23 Audit Reports on the Financial Report of Regency and City Regional Governments in Aceh for the 2022 Fiscal Year issued by the Aceh Province Representative of Audit Board. The Audit Result Reports on the Financial Reports of the Regional Government of Regency Municipalities in Aceh for the 2022 Fiscal Year observed in this research each contained between 10 and 21 findings with an average of 16 findings related to weaknesses in the internal control system and non-compliance with legislative regulations. Some of these entities, city districts, are indeed small. The 23 district and city government control audits, 18 (78%) which is considered to have a good internal control system and operates effectively, resulting in an audit opinion of "Unqualified ". The remaining 5 district and city government control audits (22%) identified internal control deficiencies and contains recommendations for improvement with a number ranging from 10 to 21 with an average of 16 recommendations per audit. Not all recommendations involve a lack of control, but most do (due in part to budgeting issues).
Pendampingan Pemasaran Produk Kopi Arabica Gayo Bersertifikasi Halal Amri, Abrar; Putri, Cut Widy Aulia; Soufyan, Dara Angreka
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 3, No 2 (2024): June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v3i2.341

Abstract

In the era of globalization, halal certification is an important factor in increasing the competitiveness of local products. Consumers awareness of the importance of consuming halal products has increased, and halal certification has become proof of product credibility. However, many local business actors, especially Gayo Arabica Coffee still experience difficulties in obtaining halal certification. This community service aims to market halal-certified Arabica Gayo Coffee for local business actors. The goal is to improve the competitiveness of Gayo Arabica Coffee in the domestic and global markets. This community service is carried out by socialization methods about the importance of halal certification, assistance in the halal certification registration process, facilitation of halal certification, coaching and training related to Halal Product Assurance System (HPAS) and marketing of halal-certified local products. This community service is expected to produce several results, including the business of Arabica Gayo Coffee to have their own halal certificates, increasing the competitiveness of Arabica Gayo Coffee in the domestic and global markets, increasing income and welfare of Arabica Gayo Coffee’s business actors, and increasing consumer trust in Arabica Gayo Coffee. This community service is an effort to increase the competitiveness of Arabica Gayo Coffee through marketing assistance for halal-certified Arabica Gayo Coffee. By increasing awareness and ability of Arabica Gayo Coffee’s business actors in obtaining halal certification, it is hoped that Arabica Gayo Coffee will be able to compete in the global market and improve community welfare.
Pemberdayaan Komunitas Lokal melalui Strategi Multidisiplin: Model Pengabdian Masyarakat di Songkhla, Thailand Amri, Abrar; Putri , Cut Widy Aulia; Soufyan, Dara Angreka; Ringo, Liston Siringo
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 3, No 4 (2024): December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v3i4.412

Abstract

Community service is an opportunity for academic communities to contribute to societal development through empowerment initiatives without expecting specific compensation. As a pillar of the Tri Dharma of Higher Education, community service plays a vital role in enhancing the potential and capabilities of local communities in education, knowledge, skills, and technology. This program focuses on empowering the local community in Songkhla, Thailand, using multidisciplinary strategies to address various challenges. Implemented at the Al-Hidayah Waqaf Foundation for Education and Social Development, the activities were conducted in a hybrid format, combining one day of in-person sessions and two days of online sessions. The program emphasized collaboration between universities and international partners to deliver impactful knowledge and skills. Key results included increased community knowledge, the application of new skills, and strengthened partnerships across sectors. This community empowerment initiative serves as a model for sustainable development, fostering independence and addressing global issues such as poverty, education gaps, and health crises through innovative and collaborative approaches.
Pengaruh Pengungkapan Islamic Social Reporting (ISR) Dan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Pada Bank Umum Syariah Perbankan Indonesia Anggriani , Fitri; Abrar Amri; Syafrizal, Syafrizal
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

This study examines the effect of Islamic Social Reporting (ISR) and Corporate Social Responsibility (CSR) disclosure on the financial performance of Islamic Commercial Banks (BUS) for the 2021-2024 period. ISR in this study is projected through the ISR index score, CSR is projected through the CSR score index, and financial performance is projected through ROA. Data in this study were obtained from the official websites of BUS and the Financial Services Authority (OJK). The sample used was 8 BUS that published annual financial reports for the 2021-2024 period. The sampling method in this study was purposive sampling. The data analysis method used in this study was panel data regression analysis using Eviews 12 software. The results of this study indicate that ISR partially has a positive and significant effect on the financial performance of Islamic Commercial Banks. Meanwhile, CSR partially and significantly does not affect the financial performance of Islamic Commercial Banks. Simultaneously, the ISR and CSR variables do not affect the financial performance of Islamic Commercial Banks
Co-Authors Albet, Albet Ana Fitria Anggriani , Fitri Anista, Yesi Azharsyah Ibrahim Azimah Dianah Cut Sri Firman Hastuti Cut Sri Firman Hastuti Cut Widy Aulia Putri Cut Widy Aulia Putri Damrus, Damrus Dewi Maya Sari DEWI SARTIKA Fatmayanti, Fatmayanti Fikri, Ihsanul Hafiizh Maulana Hafizh Muarif Hasnita, Nevi Hastuti, Cut Sri Firman isna, isnaliana Linda Rahmazaniati Mariani Br Berutu Muhammad Yasir Yusuf Mustafira, Mustafira Nilam Sari Nurul Iski Putri , Cut Widy Aulia Putri Santika Putri, Cut Widy Aulia Rahmat Hidayat RAHMAZANIATI, LINDA Rimal Mahdani Rina Desiana Ringo, Liston Siringo Risnafitri, Hafizhah Rulfah M Daud Said Mahdani Sari Maulida Vonna Sitorus, Wardah Rahmawati Soufyan, Dara Soufyan, Dara Anggreka SOUFYAN, DARA ANGREKA Susilawati, Susilawati Syafrizal Syafrizal VONNA, SARI MAULIDA Wafdulloh, M. Yusril Yuci Cindia Oviza Yuliana, Desi