Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum
Focusing on culture, economy, and law because it is seen from the perspective of Indonesia, especially in Aceh. The humanities journal provides a platform for case studies and analysis, publishing articles that are useful for people and advancing humanities studies. Issues are published two times per year (in April and October).
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<![CDATA[Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat Terhadap Efektifitas Pengelolaan Dana Desa ]]>
<![CDATA[Gema Syahriady]]>;
<![CDATA[Marzuki Marzuki]]>;
<![CDATA[Isthafan Najmi]]>;
<![CDATA[Agusmadi Agusmadi]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4525
<![CDATA[management of village funds in the village requires proper accountability, transparency and community participation. This study aims to examine the effect of accountability, transparency and community participation on the effectiveness of managing village funds. This research belongs to the category of quantitative research, the type of research used is associative. The population in this study were all heads of families in the village of Lambheu totaling 2079 families. While the research sample is100 people. The result shows that there are simultaneous influences of accountability, transparency and community participation on the effectiveness of managing village funds (Case Study of Gampong Lambheu, Darul Imarah District, Aceh Besar District). fcount value of 53.392 with a significant value of 0.001. The probability value (0.001) is less than 0.05. Partial testing also has an effect where tcount X1 > ttable (2.787> 1.986), tcount X2 > ttable (3.444> 1.986), and tcount X3 > ttable (3.099> 1.986). Meanwhile, the moderation test is known to strengthen the influence of the independent variables on the dependent variable. The R-square coefficient is 0.625, meaning 62.5%, the proportion of changes in village fund management can be explained by changes in the variables of accountability, transparency and community participation. From this study it can be seen that there is a simultaneous and partial influence. ]]>
<![CDATA[Scope Pembelajaran Pendidikan Agama Islam Di Sekolah Dan Madrasah ]]>
<![CDATA[Nurdin Nurdin]]>;
<![CDATA[Armia Armia]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4612
<![CDATA[The problems in PAI relating to the learning process, it cannot be separated from three fundamental reasons, namely the orientation of PAI learning which relies more on cognitive aspects only; education system that is less systematic and less integrated; Finally, the evaluation carried out is equated with other lessons, namely only on the cognitive aspect. By using library research, a study of teacher and writer lesson plans found that the scope of Islamic Religious Education learning in schools was designed within the scope of Islamic Religious Education subject matter in schools including; AlQur'an/Hadith, Aqidah/Akhlak, Fiqh/Worship and Dates and Islamic Culture are presented in 3 hours face-to-face every week. There are so many material demands that have not been able to be completed optimally because educators are still carrying out conventional tasks, so that the effectiveness of the educational process or the development of curriculum materials in PAI learning has not been fully achieved. While the scope of Islamic Religious Education in madrasas includes subjects; Aqidah Akhlak, Qur'an and Hadith, Fiqh and Islamic Cultural History, each subject has separate face-to-face hours. However, all of these subjects have not been able to be presented effectively and optimally.]]>
<![CDATA[Penerapan Konsep Restorative Justice Pada Kasus Pelecehan Seksual (studi Penetapan Nomor 9/JN/2021/MS.Skm) ]]>
<![CDATA[Via Susanti Via Susanti]]>;
<![CDATA[Eza Aulia]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4033
<![CDATA[The application of restorative justice based on Determination Number 9/JN/2021/MS.Skm is applied to cases of sexual harassment. In the case of sexual harassment the defendant and 3 (three) other defendants forced and threatened the victim to take turns harassing them. In this case, the judge determines that there is restorative justice in sexual harassment cases, where the defendant should be punished for the actions he committed to get a lesson and a deterrent effect. The consideration of the judge is to accept the existence of restorative justice in cases of sexual harassment and the judge makes legal findings that are not appropriate in the case. From this background, the authors put forward 2 problem formulations, namely the consideration of restorative justice applied to Designation Number 9/JN/2021/MS.Skm and the legal consequences of applying restorative justice to Determination Number 9/JN/2021/MS.Skm. This study uses a normative juridical method. When considering sexual harassment the judge made a legal discovery, the legal finding was inappropriate because sexual harassment is a serious case and violates human rights. Meanwhile, the legal consequences of implementing restorative justice do not have a deterrent effect for the defendant, because the defendant can repeat the same crime again. The conclusion is that in this case, the judge was wrong in making legal findings, because the legal findings from the judge could not be applied to cases of sexual harassment, legal findings were made when there was a legal vacuum, while sexual harassment had rules that governed it.]]>
<![CDATA[Standar AAOIFI Dalam Harmonisasi Penyajian Laporan Keuangan Berbasis Syariah ]]>
<![CDATA[Retnawati Siregar]]>;
<![CDATA[Agus Agus]]>;
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4614
<![CDATA[The importance of specific sharia-based accounting standards for regulating Islamic financial entities such as those issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is still in doubt. The purpose of this research is to explore the reasons behind the formation of AAOIFI and provide data on how the harmonization of AAOIFI accounting standards in the reporting of sharia-based financial institutions. This research method uses library research and uses descriptive analysis. The findings indicate the need for the development of international guidelines and specific standards for Islamic Finance bodies in the IFRS scheme, as well as being a focus point on the standards set by AAOIFI. Therefore, there is a need for harmonization and compatibility between specific accounting standards for Islamic financial institutions and universally accepted and used accounting standards such as IFRS. Specific guidelines meant for IFIs would not be able to gain worldwide recognition without such collaboration.]]>
<![CDATA[The Role of Culinary Destination Image and Culinary Memory on Culinary Destination Loyalty ]]>
<![CDATA[Arifin Djakasaputra]]>;
<![CDATA[Juliana Juliana]]>;
<![CDATA[Amelda Pramezwary]]>;
<![CDATA[Ira Brunchilda Hubner]]>;
<![CDATA[Gunawan Prabowo]]>;
<![CDATA[Rocky Nagoya]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4521
<![CDATA[Culinary tourism is a trip with a typical and enjoyable eating and drinking experience for local residents, this culinary tour has long been identified as a key element that contributes to the competitiveness of a destination. Based on the theory of motivation, opportunity, ability (MOA), this study investigates to test and analyze the influence of Motivation, Time pressure, Prior knowledge mediated by culinary destination image and Culinary Memory on culinarian destination loyalty. Tourists who visit culinary tours are the subject of this study. This study involved 200 respondents. This quantitative research uses surveys. In this study, the data collection tool is an online questionnaire that is distributed to Indonesian tourists visiting culinary attractions. The data collection was carried out using purposive and non-probability sampling methods based on the criteria of tourists who have visited the culinary sights once a year. PLS-SEM is used to analyze data. The results show that all the hypotheses are supported. Motivation, Time pressure, Prior knowledge, culinary destination image is presented as independent variables, while Culinary Memory serves as mediation variables and culinarian destination loyalty as dependent variables. Implications of this study are conceptual models that effectively explain the culinary tourism with all the constructions that have a positive impact on the gastronomic destination loyalty. It can be concluded that the culinary destination image plays a role in shaping the visitor's desire to make a re-purchase.]]>
<![CDATA[Pengaruh Pengawasan, Kompetensi dan Pelatihan Kerja Terhadap Produktivitas Kerja Pegawai Pada Dinas Pendidikan Provinsi Aceh ]]>
<![CDATA[Helmi Fazli]]>;
<![CDATA[Lukman T. Ibrahim]]>;
<![CDATA[Isthafan Najmi]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4476
<![CDATA[Competence is a factor that influences increasing employee work productivity, work productivity has a relationship with competence. Work productivity is a function of competence, attitudes and actions. Competency is a characteristic of knowledge, skills, behavior and experience to carry out a particular job or role effectively. The aim of this research is to determine the magnitude of the influence of supervision, competency and work training on the work productivity of employees at the Aceh Province Education Service. The data collection technique in this research uses a questionnaire and data analysis uses multiple linear regression. Based on the results of the t test (partial) for the monitoring variable, it has a value of tcount>ttable (2.428>1.566), with a significant value of 0.000 <0.05, then Ha is accepted. The results of the t test (partial) for the competency variable have a value of tcount>ttable (2.862>1.566), with a significant value of 0.000 <0.05, then Ha is accepted and the results of the ttest (partial) for the job training variable have a value of tcount>ttable (3.000 >1.566), with a significant value of 0.000 <0.05, then Ha is accepted. This means that job training has a partial effect on the work productivity of employees at the Aceh Provincial Education Service. Based on the results of the f test (simultaneous), it concludes that the value of Fcount>Ftable is (5.262>2.264), with a significant value of 0.000 <0.05, then Ha is accepted. This means that supervision, competency and job training simultaneously influence the work productivity of employees at the Aceh Provincial Education Service]]>
<![CDATA[Pengaruh Bauran Promosi, Harga dan Kualitas Produk Terhadap Kepuasan Pelanggan Kartu Internet Digital By.U Pada PT. Telkomsel Banda Aceh ]]>
<![CDATA[Isthafan Najmi]]>;
<![CDATA[Moch Syauki]]>;
<![CDATA[Haryoka Haryoka]]>;
<![CDATA[Yuni Ayu Safitri]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4524
<![CDATA[The purpose of this research is to determine the simultaneous influence of the promotion mix, price and product quality on customer satisfaction with Digital by.U internet card users at PT. Telkomsel Banda Aceh. This research was conducted on Digital by.U internet card users at PT. Telkomsel Banda Aceh, while the object of this research is the promotion mix, price, product quality and customer satisfaction with a selected sample of 98 people. The data analysis equipment in this research uses a Likert scale and multiple linear regression data analysis. The research results show that the promotion mix, price and product quality together have a significant effect on customer satisfaction with Digital by.U internet card users at PT. Telkomsel Banda Aceh obtained Fcount > Ftable (67.780 > 2.701) at a significance level of 0.000, then the research results also prove that the individual promotion mix has a significant effect on customer satisfaction for users of the Digital by.U internet card at PT. Telkomsel Banda Aceh with a regression coefficient value of 0.160 with a significance level of 0.000. The research results also prove that price, individually, has a significant effect on customer satisfaction with Digital by.U internet card users at PT. Telkomsel Banda Aceh with a regression coefficient value of 0.112, with a significance level of 0.004 and individual product quality has a significant effect on customer satisfaction with a regression coefficient value of 0.157 with a significance value of 0.000 at a = 5%. It is hoped that the results of this research will be useful for PT. Telkomsel Banda Aceh to be able to further increase customer satisfaction in the future. ]]>
<![CDATA[Efektivitas Peran Resort Konservasi Wilayah Meulaboh Dalam Perlindungan Terhadap Penyu Sebagai Satwa Yang Dilindungi ]]>
<![CDATA[Ulfa Indriani]]>;
<![CDATA[Putri Keumala Sari]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4207
<![CDATA[Sea turtles are one of the protected animals, protection for sea turtles is regulated in Law Number 5 of 1990 concerning Conservation of Biological Natural Resources and their Ecosystems. However, lately trade and hunting for eggs to be traded has been rife, one of which is in the Meulaboh area. This poses a serious threat to turtle populations. In Meulaboh the institution that plays a role in protecting sea turtles is the Meulaboh Regional Conservation Resort. This study aims to find out how effective the role of the Meulaboh Region Conservation Resort is in protecting sea turtles as a protected animal and what obstacles are faced. This study uses empirical juridical research methods, namely direct research into the field. Data collection was carried out using interview techniques with the Conservation Resort in the Meulaboh area and Hunters and Turtle Egg Traders around the Meulaboh area, as well as collecting data by means of a literature study. The results of the study show that illegal hunting and trading of turtle eggs is still rife in the Meulaboh area. The effectiveness of the role of the Natural Resource Conservation Resort in the protection and preservation of sea turtles has not been effective. Supervision and efforts made by the Resort are still not optimal. The lack of optimal supervision and protection of sea turtles carried out by the Meulaboh Regional Conservation Resort is caused by several obstacles, namely, a lack of personnel, lack of infrastructure and lack of operational vehicle facilities which prevent officers from getting to the location and the existence of overlapping government policies.]]>
<![CDATA[Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar di Bei ]]>
<![CDATA[Cut Delsie Hasrina]]>;
<![CDATA[Agusmadi Agusmadi]]>;
<![CDATA[Darnisah Darnisah]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4359
<![CDATA[Every company have to prepare financial statements and these reports must be reported, but there are companies that report financial statements that are not on time, which causes some companies to not report audited financial statements. The purpose of this study was to examine the effect of company size, solvency, profitability, and company age on audit delayThis research is a type of quantitative research with a quantitative descriptive approach. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study amounted to 39 companies. The sampling method in this study used a purposive sampling method. Methods of data analysis using descriptive statistical methods, classical assumption test, multiple linear regression test and hypothesis testing. The results of this study indicate that company size has a significant effect on audit delay. Solvability has no significant effect on Audit Delay. Company Profitability has a significant effect on Audit Delay. Company Age The company has a significant effect on Audit Delay. Company Size, Solvability, Profitability, Company Age simultaneously or jointly affect Audit Delay.]]>
<![CDATA[Pengaruh Karakteristik Individu, Lingkungan Kerja Dan Kompetensi Terhadap Prestasi Kerja Pegawai Badan Pendapatan Daerah Kabupaten Labuhanbatu ]]>
<![CDATA[Boy Rinaldi]]>;
<![CDATA[Hasrudy Tanjung]]>;
<![CDATA[Hazmanan Khair]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v7i2.4615
<![CDATA[The purpose of this research is to determine and analyze the influence of individual characteristics on work performance, to determine and analyze the influence of the work environment on work performance, to determine and analyze the influence of competence on work performance and to determine and analyze the influence of individual characteristics, work environment and competence on performance works at the Labuhanbatu Regency Regional Revenue Agency. The approach used in this research is an associative approach. The population in this study was all employees of the Labuhanbatu Regency Regional Revenue Agency totaling 60 people and the sample used in this research was 60 people using a saturated sample. The data collection technique in this research used a questionnaire. The data analysis technique in this research uses Multiple Linear Regression, Classical Assumption Test, t Test and F Test, and Coefficient of Determination. Data processing in this research used the SPSS software program (version 24.00). Partially, individual characteristics have a significant influence on work performance. Partially, the work environment has a significant influence on work performance. Partially, competency has a significant influence on work performance. Simultaneously, individual characteristics, work environment and competence have a significant influence on employee work performance for employees of the Labuhanbatu Regency Regional Revenue Agency. ]]>
