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<![CDATA[ANALISIS PENYUSUNAN ANGGARAN DAN LAPORAN REALISASI ANGGARAN DANA BAGI HASIL MIGAS PADA DINAS PENDIDIKAN PROVINSI ACEH ]]>
<![CDATA[Budi Safatul Anam]]>;
<![CDATA[Aliamin Aliamin]]>;
<![CDATA[Eva Zahara]]>
<![CDATA[ KOLEGIAL Vol 6 No 2 (2018): Juli - Desember ]]>
Publisher : <![CDATA[STIE DWI SAKTI BATURAJA ]]>
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DOI: 10.55744/kolegial.v6i2.66
<![CDATA[This study aims to analyze the preparation and realization of the Aceh Education Office's budget sourced from Oil and Gas Revenue Sharing Funds (DBH) during the 2016-2017 fiscal year. This research is a qualitative research, with data analysis techniques using calculation of financial ratios to determine the level of budget realization. The results showed that the budgeting of the Aceh Education Office sourced from the Oil and Gas DBH was discussed and agreed upon between TAPA and the Aceh Education Office as SKPA in the Musrenbang held specifically for development programs / activities sourced from Oil and Gas DBH concurrently with Special Autonomy, facilitated by Aceh Bappeda. The realization of Oil and Gas DBH at the Aceh Education Office is still very lacking in 2016, but has begun to improve the following year. Judging from the implementation of the program, the decline in the realization of the 2016 budget was due to several programs that received funding priorities or obtained relatively large budget allocations which experienced very little realization, resulting in several activities that could not be optimally funded.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN SET KESEMPATAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN TUNAI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Budi Safatul Anam, Muhammad Arfan, M. Shabri.]]>
<![CDATA[ Jurnal Akuntansi Vol 5, No 3: Agustus 2016 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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<![CDATA[Abstract: This study aims to: 1. examine and analyze the effect of profitability and the investment opportunity set jointly against a cash dividend policy on manufacturing companies. 2. Examine and analyze the level of influence the profitability of the cash dividend policy on manufacturing companies in Indonesia. 3. Examine and analyze the effect of the investment opportunity set against a cash dividend policy on manufacturing companies in Indonesia. The population used in this research is manufacturing companies listed in Indonesia Stock Exchange within the period from 2007 to 2011 with the established criteria, namely: 1. The manufacturing companies listed in Indonesia Stock Exchange during the years 2007 to 2011 which shown by the financial statements in ICMD. 2. During 5 (five) consecutive years (2007-2011) the company made payments of cash dividends. Based on these criteria, the number of panel data (pooling data) eligible population as many as 262 companies. The analytical method used in this research is path analysis (path analysis) using SPSS software.The results showed: (1) profitability and the investment opportunity set jointly has very weak influence on the cash dividend policy on manufacturing companies in Indonesia from 2007 to 2011. (2) Profitability negatively affect the cash dividend policy on manufacturing companies in Indonesia period 2007-2011. (3) Investment Opportunity Set positively affects cash dividend policy on manufacturing companies in Indonesia period 2007-2011. Keywords: Profitability, Investment Opportunity Set and Cash Dividend Policy Abstrak: Penelitian ini bertujuan untuk: 1. menguji dan menganalisis pengaruh dan profitabilitas dan set kesempatan investasi secara bersama-sama terhadap kebijakan dividen tunai pada perusahaan manufaktur. 2. Menguji dan menganalisis besarnya pengaruh profitabilitas terhadap kebijakan dividen tunai pada perusahaan manufaktur di indonesia. 3. Menguji dan menganalisis besarnya pengaruh set kesempatan investasi terhadap kebijakan dividen tunai pada perusahaan manufaktur di Indonesia. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dalam rentang waktu dari tahun 2007 sampai dengan tahun 2011 dengan kriteria yang ditetapkan, yaitu: 1. Perusahaan-perusahaan manufaktur yang terdaftar di BEI selama tahun 2007-2011 yang ditunjukkan dengan adanya laporan keuangan ICMD. 2.selama 5 (lima) tahun berturut-turut (2007-2011) perusahaan melakukan pembayaran deviden tunai. Berdasarkan kriteria tersebut, maka jumlah data panel (pooling data) populasi yang memenuhi kriteria sebanyak 262 perusahaan. Metode analisis yang digunakan pada penelitian ini adalah metode analisis jalur (path analysis) dengan menggunakan software SPSS.Hasil penelitian ini menunjukkan: (1) Profitabilitas dan set kesempatan investasi secara bersama-sama memiliki pengaruh yang sangat lemah terhadap kebijakan dividen tunai pada perusahaan manufaktur di Indonesia 2007-2011. (2) Profitabilitas berpengaruh negatif terhadap kebijakan deviden tunai pada perusahaan manufaktur di Indonesia periode 2007-2011. (3) Set kesempatan Investasi berpengaruh positif terhadap kebijakan dividen tunai pada perusahaan manufaktur di Indonesia periode 2007-2011.Kata kunci: Profitabilitas, Set Kesempatan Investasi, dan Kebijakan Dividen Tunai.]]>
<![CDATA[Efek Opini Audit dan Kepemilikan Publik terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. ]]>
<![CDATA[Zulkifli Umar]]>;
<![CDATA[Budi Safatul Anam]]>;
<![CDATA[Gustia Nizar]]>
<![CDATA[ Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v6i2.646
<![CDATA[This study aims to examine the effect of audit opinion and public ownership on the timeliness of submitting financial statements. This research is a sample study, which includes 222 companies from 547 companies in the manufacturing sector during the 2018-2020 observation year. The sample was selected by purposive sampling technique. The analytical method used is logistic regression. The results of the study found that the audit opinion had an effect on increasing the timeliness of the submission of financial statements, especially the qualified audit opinion. Public ownership also has an effect on increasing the timeliness of submitting financial reports.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI TAHUN 2012-2019 ]]>
<![CDATA[Budi Safatul Anam]]>;
<![CDATA[Surna Lastrik]]>;
<![CDATA[Zulfakhri Zulfakhri]]>
<![CDATA[ Jurnal Akuntansi Muhammadiyah (JAM) Vol 12, No 1 (2022): Edisi Januari - Juni 2022 ]]>
Publisher : <![CDATA[University Muhammadiyah Aceh ]]>
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DOI: 10.37598/jam.v12i1.1392
<![CDATA[Penelitian ini bertujuan untuk mengetahui untuk mengetahui apakah Debt to Equity Ratio, Return on Equity, dan Price Earning Ratio berpengaruh terhadap harga saham pada perusahaan telekomunikasi yang terdaftar di BEI tahun 2012-2019. Populasi dalam penelitian ini yaitu perusahan sektor telkomunikasi yang terdafatar di Bursa Efek Indonesia tahun 2012-2019. Populasi yang menjadi kriteria pengamatan penelitian ini sebanyak 32 perusahaan. Sampel penelitian ini memasukan semua populasi sebanyak 32 menjadi sampel, sehingga disebut teknik pengambilan sampel jenuh (sensus). Teknik pengumpulan data menggunakan metode dokumentasi yang dikumpulkan dari situs https://www.idx.co.id/. Metode analisis yang digunakan adalah regresi linear berganda yang diolah dengan program SPSS versi 22. Hasil penelitian diketahui bahwa Debt to Equity Ratio, Return on Equity, dan Price Earning Ratio secara simultan berpengaruh signifikan terhadap harga saham. Debt to Equity Ratio secara parsial berpengaruh siginifikan terhadap harga saham. Retun On Equity secara parsial berpengaruh siginifikan terhadap harga saham. Price to Earning Ratio secara parsialberpengaruh siginifikan terhadap harga saham. Nilai koefisien determinasi (R2) sebesar 0,477. Hal ini menunjukkan bahwa Debt to Equity Ratio, Return on Equity, dan Price Earning Ratio berpengaruh sebesar47,7% terhadap harga saham pada perusahaan telekomunikasi yang terdaftar di BEI tahun 2012-2019 dan sisanya 52,3% dipengaruhi oleh variabel lain diluar penelitian ini.]]>
<![CDATA[PENGARUH SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORANKEUANGAN PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2022 ]]>
<![CDATA[Laila, Noor]]>;
<![CDATA[Umar, Zulkifli]]>;
<![CDATA[Elviza, Elviza]]>;
<![CDATA[Anam, Budi Safatul]]>
<![CDATA[ Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024 ]]>
Publisher : <![CDATA[University Muhammadiyah Aceh ]]>
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DOI: 10.37598/jam.v1i1.2118
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh solvabilitas dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan, baik secara simultan maupun secara parsial. Kedua variabel bebas tersebut akan diuji pengaruhnya terhadap satu variabel tidak bebas yaitu ketepatan waktu pelaporan keuangan. Penelitian ini memasukkan semua elemen populasi yang telah memenuhi kriteria yaitu sebanyak 87 perusahaan yang menjadi pengamatan. Pengamatan dari tahun 2021-2022 yaitu pada perusahaan sektor Energy. Metode analisisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menemukan bahwa solvabilitas dan ukuran perusahaan secara simultan berpengaruh terhadap ketepatan waktu pelaporan keuangan. Solvabilitas secara parsial berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan. Ukuran perusahaan secara parsial berpengaruh positif terhadap ketepatan waktu pelaporan keuangan. Kata Kunci: Ketepatan waktu pelaporan keuangan, solvabilitas dan ukuran perusahaan.]]>
<![CDATA[DAMPAK KEPEMILIKAN ASING DAN KEPEMILIKAN LOKAL TERHADAP HARGA SAHAM PERUSAHAAN ]]>
<![CDATA[Mj, Ermad]]>;
<![CDATA[Umar, Zulkifli]]>;
<![CDATA[Rusnaidi, Rusnaidi]]>;
<![CDATA[Anam, Budi Safatul]]>;
<![CDATA[Purnamasari, Desy]]>
<![CDATA[ Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023 ]]>
Publisher : <![CDATA[University Muhammadiyah Aceh ]]>
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DOI: 10.37598/jam.v13i2.1905
<![CDATA[Tujuan penelitian ini untuk menguji kepemilikan asing dan kepemilikan lokal apakah dapat meningkatkan harga saham perusahaan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indoensia (BEI) tahun 2021 s.d 2022 yang telah memenuhi kriteria berjumlah 1.167 perusahaan. Sampel akhir berjumlah 298 perusahaan yang diambil dengan teknik Slovin dan dengan teknik random acak sederhana. Data yang pakai adalah data sekunder berupa publikasi PT. Kustodian Sentral Efek Indonesia (KSEI) berupa data kepemilikan asing, kepemilikan lokal dan harga saham penutupan. Kepemilikan asing diproksikan dengan indikator kepemilikan asing yang dimiliki oleh corporate dan individu. Kepemilikan lokal juga diproksikan dengan indikator kepemilikan lokal yang dimiliki oleh corporate dan individu. Data diolah dengan regresi menggunakan SmartPLS. Hasil penelitian ini menemukan bahwa kepemilikan asing tidak berpengaruh terhadap harga saham. Kepemilikan lokal berpengaruh menurunkan harga saham perusahaan.Kata Kunci: Harga saham; kepemilikan asing, kepemilikan lokal.]]>
<![CDATA[ECONOMIC EMPOWERMENT PROGRAM FOR FAMILIES WITH FINANCIAL PLANNING IN GAMPONG BATOH, LUENG BATA SUBDISCTRICT ]]>
<![CDATA[Elviza Elviza]]>;
<![CDATA[Intan Rizkia Chudri]]>;
<![CDATA[Syifa Gebrina Ridzqy]]>;
<![CDATA[Budi Safatul Anam]]>;
<![CDATA[Hendri Mauliansyah]]>
<![CDATA[ ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Aceh ]]>
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DOI: 10.37598/abdimu.v3i2.1823
<![CDATA[The aim of this community service activity is to improve family skills and abilities in terms of financial management for families in Gampong Batoh, Lueng Bata subdistrict. It is expected that every family will be able to manage their household finances effectively and efficiently. Effective financial management is very important for a family, with good financial management, a prosperous household can be created. Family financial planning is carried out to optimize income and plan expenses according to the family needs. Family financial planning can also create a harmonious household. Keywords: Strengthening, Economy, Family, Financial Planning]]>
<![CDATA[CAPITAL MARKET INTRODUCTION SOCIALIZATION AND INCREASING PUBLIK TRUST ]]>
<![CDATA[Thasrif Murhadi]]>;
<![CDATA[Aida Fitri]]>;
<![CDATA[Budi Safatul Anam]]>;
<![CDATA[Aiyup Saputra]]>
<![CDATA[ ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Aceh ]]>
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DOI: 10.37598/abdimu.v3i1.1980
<![CDATA[Tujuan pengabdian masyarakat ini adalah untuk untuk menambah wawasan mengenai investasi dan trading saham, serta hal-hal yang perlu dipertimbangkan investor sebelum berinvestasi. Pada tingkat Masyarakat Di Banda Aceh. Output yang didapat dari kegiatan pengabdian masyarakat ini diantaranya adalah (1) para peserta, memberikan edukasi dan sosialisasi tentang investasi di Pasar Modal Indonesia (2) Dari hasil sosialisasi, peserta memahami mengenai isi materi dan di akhir sesi diberikan waktu tanya jawab, didapatkan beberapa pertanyaan dari peserta dan masyarakat diantaranya : (a) Bagaimanakah cara memilih saham yang baik (b) Bagaimana membedakan saham dan reksadana (c) bagaimana mengurangi resiko dalam melakukan pembelian saham]]>
<![CDATA[SOCIALIZATION OF THE BENEFITS OF CAPITAL MARKET STOCK EXCHANGE FOR THE COMMUNITY IN MEUNASAH TUHA ACEH BESAR DISTRIC ]]>
<![CDATA[Aida Fitri]]>;
<![CDATA[Budi Safatul Anam]]>;
<![CDATA[Thasrif Murhadi]]>;
<![CDATA[Mimiasri Mimiasri]]>;
<![CDATA[Muhammad Jaka Wiratama]]>
<![CDATA[ ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Aceh ]]>
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DOI: 10.37598/abdimu.v3i2.1845
<![CDATA[Objective this community service is foradd knowledge and insight regarding the benefits of the Capital Market Stock Exchange for the people of Meunasah Tuha, Aceh Besar District. The output obtained from this community service activity includes (1) participants, can addknowledge and insight about the benefits of the Capital Market Stock Exchange that can be used in carrying out and developing ways of investing(2) From the results of the socialization, participants understood the contents of the material and at the end of the session were given question and answer time, several questions were obtained from participants and the public including: (a) What is the role of the Stock Exchange for investors (b) How does the capital market work system for investors who are not buying and selling for 1 month (c) what are the functions and benefits of the stock exchange for investors Keyword : Benefits of the Indonesian Stock ExchangeObjective this community service is foradd knowledge and insight regarding the benefits of the Capital Market Stock Exchange for the people of Meunasah Tuha, Aceh Besar District. The output obtained from this community service activity includes (1) participants, can addknowledge and insight about the benefits of the Capital Market Stock Exchange that can be used in carrying out and developing ways of investing(2) From the results of the socialization, participants understood the contents of the material and at the end of the session were given question and answer time, several questions were obtained from participants and the public including: (a) What is the role of the Stock Exchange for investors (b) How does the capital market work system for investors who are not buying and selling for 1 month (c) what are the functions and benefits of the stock exchange for investors Keyword : Benefits of the Indonesian Stock Exchange]]>
<![CDATA[Socialization Of The Empowerment Of The Community In Developing Tourist Villages In The Banda Aceh City ]]>
<![CDATA[Harbiyah G]]>;
<![CDATA[Aida Fitri]]>;
<![CDATA[Budi Safatul Anam]]>;
<![CDATA[Surya Fatma]]>
<![CDATA[ ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 4, No 1 (2024): Vol 4, No 1 Juni 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Aceh ]]>
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DOI: 10.37598/abdimu.v4i1.1958
<![CDATA[The purpose of this community dedication is to broaden the insight of the village apparatus, the communities related to the development of the tourist village, as well as to raise public awareness of the importance of the management of tourist villages. The outputs obtained from the service of this community are (1) the participants, can add knowledge and insight about the importance of the management of tourism that exists in the City of Banda Aceh from various villages spread out. (2) From the results of socialization, participants understand about the purpose of socialisation to empower the villages that have tourist places and socialization ended with a question-answer session, received some questions from the participants and the community in them: (a) How to develop the tourist village in the village? (b) How the role of the government and the apparatus of the village in developing the village towards the village of Tourism? And how startle in managing tourism to be known more widelyKeywords: Tourism Village Development]]>
