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Nasri Zarman
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INDONESIA
SI-MEN (AKUNTANSI & MANAJEMEN) STIES
Published by Sekolah Tinggi Ilmu Ekonomi Sabang
ISSN : 23550465     EISSN : 25983008     DOI : https://doi.org/10.36083/si-men
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal ini fokus menerbitkan artikel dalam bidang kajian Akuntansi dan Manajemen. Adapun skop artikel ilmiah yang diterima adalah sebagai berikut : Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Auditing, Perpajakan, Manajemen Sumber Daya Manusia, Manajemen Stratejik, Manajemen Pemasaran, Kewirausahaan, Manajemen Bisnis, Bisnis Digital, Etika Bisnis, Kepemimpinan dan bidang kajian lainnya yang terkait dengan Akuntansi dan Manajemen. Manuskrip yang diterima dapat berupa artikel hasil penelitian, tinjauan literatur (literature review), tinjauan literatur sistematis (sistematic literature review), studi kasus baik dengan menggunakan metode penelitian kuantitatif maupun kualitatif.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 149 Documents
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ANALISIS PERMINTAAN KOMODITAS SEKTOR BASIS EKSPOR TERHADAP PERTUMBUHAN EKONOMI ACEH-INDONESIA Yahya Yahya; Gunawan Gunawan
SI-MEN Vol 8 No 1 (2017): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.791 KB)

Abstract

Studi ini bertujuan untuk menganalisis pengaruh permintaan Amerika Serikat pada komoditas sektor basis ekspor terhadap pertumbuhan ekonomi Aceh. Teori yang mendukung studi ini yaitu teori sektor basis ekonomi, teori basis ekspor dan teori pertumbuhan ekonomi. Data penelitian meliputi harga rata-rata ekspor (Pavg), pendapatan per kapita luar negeri/Amerika Serikat (YLN), kurs dolar Amerika terhadap rupiah (v), tingkat suku bunga luar negeri/Amerika Serikat (i) dan model analisis yaitu model regresi linear berganda. Hasil analisis menunjukkan peranan pendapatan per kapita penduduk AS dan tingkat kurs belum mampu mendongkrak pertumbuhan ekonomi melalui permintaan komoditas sektor basis ekspor. Sedangkan peranan harga rata-rata ekspor dan tingkat suku bunga berpengaruh terhadap pertumbuhan ekonomi. Secara agregat keempat variabel independen berpengaruh signifikan terhadap variabel dependen, meskipun hanya dua variabel dependen yang secara parsial berpengaruh secara signifikan dan permintaan ekspor relatif besar mempengaruhi pertumbuhan ekonomi Aceh.
Pengaruh Profitabilitas Dan Likuiditas Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2015-2017 Ainul Ridha; Nurhayati Nurhayati; Muhammad Fariz
SI-MEN Vol 10 No 1 (2019): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas dan Likuiditas terhadap Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Populasi penelitian adalah perusahaan Perbankan yang terdaftar di BEI tahun 2015-2017. Metode pengambilan sampel menggunakan purposive sampling. Berdasarkan kriteria, diperoleh 24 perusahaan perbankan yang memenuhi kriteria sampel. Metode analisis dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial variable Profitabilitas berpengaruh positif terhadap Harga Saham. Sedangkan variabel Likuiditas berpengaruh negatif terhadap harga saham. Hasil Penelitian secara bersama-sama (simultan) menunjukkan bahwa Profitabilitas dan Likuiditas berpengaruh terhadap Harga Saham pada perusahaan perbankan yang terdaftar di BEI tahun 2015-2017.
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA DINAS PENDIDIKAN ACEH Eliana Eliana; Intan Novia Astuti; Nurhayati Nurhayati; Rini Gusmadiana
SI-MEN Vol 12 No 2 (2021): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.355 KB) | DOI: 10.1234/10.1234/sties-aceh.si-men.12.2.240

Abstract

The purpose of this study was to determine the effect of budgetary participation on managerial performance, the effect of budget target clarity on managerial performance, organizational commitment to moderate the effect of budget participation on managerial performance, organizational commitment to moderate the effect of budget target clarity on managerial performance and to determine the effect of budget participation and clarity. budget targets simultaneously on managerial performance at the Aceh Education Office. The technique of determining the research sample uses the census method where the entire population is used as a research sample, namely the head, secretary, head of subsection, head of division and love, totaling 62 people. The technique of distributing questionnaires in this study was carried out by personally administered questionnaires. Data analysis in this study used simple linear regression analysis and Moderated Regression Analysis with SPSS 20. Based on the results of the study, it was found that (1) budget participation had a positive and significant effect on managerial performance, (2) clarity of budget targets had a positive and significant effect on managerial performance. (3) organizational commitment moderates (strengthens) the positive and significant influence between budget participation on managerial performance (4) organizational commitment moderates (strengthens) the positive and significant effect between the clarity of budget goals on managerial performance, and (5) simultaneous testing shows that Fcount = 22,994 with a correlation coefficient of 89.5% which states that budget participation and clarity of budget targets simultaneously have a positive and significant effect on managerial performance at the Aceh Education Office.
PENGARUH RETUN ON ASSET DAN RETUN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI MANUFAKTUR BURSA EFEK INDONESIA YUSNI HERVY YUSUF
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.205 KB)

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh retun on asset dan retun on equity terhadap return Saham pada Perusahaan Industri Manufaktur di Bursa Efek Indonesia. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, priode 2009-20011. Total sampel sebanyak 52 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode simple Random Sampling. Metode analisis yang digunakan adalah regresi linier berganda, Hasil penelitian ini menunjukkan (1) Secara parsial hanya retun on equity yang berpengaruh terhadap return saham, sedangkan retun on asset tidak berpengaruh terhadap return saham pada perusahaan industry menufktur Bursa Efek Indonesia. 2) Secara bersama sama retun on asset dan retun on equity berpengaruh positip terhadap retun saham perusahaan industrii manufaktur Bursa Efek Indonesia.
ANALISIS PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH PADA SKPD PEMERINTAH ACEH (STUDI PADA DINAS TENAGA KERJA DAN MOBILITAS PENDUDUK ACEH) ZARZANI ZARZANI
SI-MEN Vol 7 No 2 (2016): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.125 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan Sistem Akuntannsi keuangan Pemerintah Daerah pada SKPD Dinas Tenaga Kerja dan Mobilitas Penduduk Aceh. Penelitian ini dilaksanakan dengan metode kuantitatif deskriptif, yaitu menggunakan satu variable dan tidak mengetahui hubungan dan pengaruhnya variable lainnya. Sampel penelitian ini sebanyak 40 orang responden, dengan menggunakan metoded sensus, yaitu semua populasi yang memenuhi kreiteria ikut diteliti. Analisa data dilakukan dengan menggunakan Uji t-one sampel dengan alat bantu analisis melalui SPSS 17. Dara hasil analisa selanjutnya dirumuskan kesimpulan. Hasil penelitian menunjukkan bahwa Penerapan Sistem Akuntannsi keuangan Pemerintah Daerah padaa Dinas Tenaga Kerja dan Mobilitas Penduduk Aceh. sebagai salah satu lembaga Pemerintah Aceh belum optimal dan masih perlu ditingkatkan sebagaimana maksud PP nomor 71 Tahun 2010. Hasi; uji one sampel test menunjukkan bahwa t hitung ( -20.713) lebih kecil dari t tabel (2.3451) (-20.713< 2.3451). Artinya bahwa Sistem Akuntannsi Keuangan Pemerintah Daerah pada Dinas Tenaga Kerja dan Mobilitas Penduduk Aceh belum optimal, ( 75,7 %), namun relative baik
PENGARUH GAYA KEPEMIMPINAN, PENGAWASAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG (PUPR) DI GEDUNG A BAGIAN KEUANGAN KOTA BANDA ACEH muhammad muhammad; Nurbismi Nurbismi; Reza Maulana
SI-MEN Vol 13 No 2 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v13i2.272

Abstract

Hypothesis testing using multiple linear regression analysis, F test (simultaneous) and t test (partial) is intended to determine the effect of independent variables on dependent variable at the 95% confidence level (u 0*05). The results showed that partially leadership style had an effect on employee performance at the PUPR service office in Banda Aceh City with a t count (9.011) greater than t table (1.69). Partially Supervision has an effect on Employee Performance at the PUPR Service Office of Banda Aceh City with a t count (3.187) greater than t table (1.69). Partially, Work Discipline has an effect on Employee Performance at the PUPR Service Office of Banda Aceh City with a t count (2.840) greater than t table (1.69). Simultaneously Leadership Style, Supervision and Work Discipline simultaneously affect Employee Performance at PUPR service office of Banda Aceh City with F count (56.325) greater than F tabe1 (2.92). Thus it can be concluded that both partially and simultaneously the variables of Leadership Style, Supervision and Work Discipline have a significant effect on Employee Performance at the PUPR service office in Building A, Finance Section, Banda Aceh City.
DAMPAK VARIABEL SALES GROWTH DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEN PAYOUT RATIO PERUSAHAAN FARMASI DI INDONESIA Zainuddin Zainuddin; Eliana Eliana
SI-MEN Vol 13 No 2 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v13i2.273

Abstract

The purpose of this analysis is to examine the effect of Sales Growth and Debt to Equity Ratio on the Dividend Payout Ratio in pharmaceutical companies in Indonesia. This research was conducted on five pharmaceutical companies listed on the IDX for the 2014-2018 period. Data analysis was carried out using the panel data analysis model, namely by means of the commond effect model. The results of data analysis show that Sales Growth and Debt to Equity Ratio are simultaneously significant at the 10% level, and Sales Growth is partially positive at the 5% level of the Dividend Payout Ratio in pharmaceutical companies in Indonesia. Then, Debt to Equity Ratio is not significant to the Dividend Payout ratio. This indicates that in order to realize the dividend policy, Sales Growth, because when Sales Growth profits can be created which can be realized by paying dividends.
PENGARUH KOMPETENSI DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA BADAN PENGURUS DAERAH GAPENSI ACEH Yusni Hervy Yusuf; Junaidi Junaidi
SI-MEN Vol 13 No 2 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v13i2.274

Abstract

This study aims to analyze competence and work discipline on employee work productivity at the Gapensi Aceh Regional Management Board. The sample of this research is the employees of the Aceh Gapensi Regional Management Board, totaling 15 employees using the census technique. Data analysis used statistical analysis of correlation and multiple regression models with the help of SPSS 25 software. To test each item on each variable, validity and reliability tests were carried out on the instrument. The results of the analysis show that simultaneously there is an influence between competence and work discipline on employee work productivity. The results of the F test obtained Fcount > Ftable or (29.975> 3.41) and the significant test was that the p value was 0.000 < p which was set at 0.05 which means significant. Partial test results show that: 1. competence has an effect on employee work productivity with Tcount 2.144 > Ttable 1.770 and p value 0.005 < p 0.00 means significant. 2. Work discipline affects employee work productivity with Tcount 2.996> Ttable 1.770 with a p value of 0.009 of <0.05 means significant. Thus the effect of work discipline has a stronger influence on employee work productivity than competence. The results of the coefficient of determination of 83.3% indicate that the ability of the independent variables (competence and work discipline) to explain the dependent variable (employee work productivity) and the rest are other variables not explained in this study.
PENGARUH GAYA KEPEMIMPINAN DAN PROMOSI JABATAN TERHADAP MOTIVASI KERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH Syarifah Mauli Masyitah; Banta Karollah; Ferdi Nazirun Sijabat; Ayu Fardhilla
SI-MEN Vol 13 No 2 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v13i2.275

Abstract

This study to analyze the effect of leadership style and promotion on work motivation. This research is through a statement/questionnaire. The sample of this study was 33 employees. The results of the research on the partial test of the variable Leadership Style have an effect on Employee Work Motivation at the Banda Aceh Primary Tax. Position Promotion has an effect on Employee Work Motivation at the Banda Aceh Primary Tax Service Office. Then the Simultaneous Test between the variables of Leadership Style and Position Promotion has an effect on Employee Work Motivation at the Banda Aceh Primary Tax Service Office. Partially, leadership style influences employee work motivation at the Banda Aceh Primary Tax with tcount (2.568) > ttable (2.042). Partially, promotion has an effect on employee motivation at the Banda Aceh Pratama Tax Office with a t-value2,932 ) > ttable (2,042). Simultaneously, Leadership Style and Position Promotion affect Employee Work Motivation at the Banda Aceh Primary Tax with Fcount (23,548) > Ftable (3,316).
PENGARUH KUALITAS LAYANAN DALAM PENGGUNAAN MOBILE BANKING TERHADAP KEPUASAN NASABAH BANK BNI 46 KANTOR CABANG BANDA ACEH Yahya Kobat; Zenitha Maulida; Teuku Furqansyah; Yusni Hervy Yusuf; Syarifah Mauli Masyitah
SI-MEN Vol 13 No 2 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v13i2.271

Abstract

The purpose of this study was to determine the effect of Service Quality in the Use of Mobile Banking on Customer Satisfaction of Bank BNI 46 Banda Aceh Branch Offices. The number of samples in this study were 267 respondents. Research data was collected through questionnaires and literature studies. The analysis used in this study is simple linear regression analysis, and hypothesis testing is carried out using the t test which aims to partially determine the effect of the independent variable on the dependent variable at the 95% confidence level (α = 0.05). The results of the research based on the partial test (t test) the variable Service Quality has a significant effect on Customer Satisfaction at the BNI 46 Banda Aceh Branch Office as indicated by tcount (0,0673) > ttable (0,119).

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