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AN EXPLORING THE FACTORS STRUCTURE OF HUMAN RESOURCE OF SUPPLY CHAIN MANAGEMENT BASED ENTREPRENEURSHIP IN ACEH, INDONESIA Saputra, Jumadil; Idris, Amiruddin; Albra, Wahyuddin
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.862 KB)

Abstract

The entrepreneurial opportunities emerge when certain individuals have insights into the value of resources that others do not. The resources such as alertness of entrepreneurial, knowledge, and ability become their own right. This study is intended to explore the factors structure of human resource of supply chain management based entrepreneurship in Aceh, Indonesia. The questionnaires were sent to 175 managers in firm, and were received back for an 86% response rate from 175 managers. The first factor analyzed was structure of the human resources. The summated entrepreneurship scores for managers were correlated, and responses to the human resource and entrepreneurship items were made using multivariate analysis of variance. These results identify the factors of human resources that are very influential on entrepreneurship in cluster 1 are Entrepreneurial Ability and Entrepreneurial Innovation.
The Effect of Premium Revenue, Underwriting Results, Investment Results, and Risk Based Capital on Income in Insurance Company (Study On Corporate Insurance - The Listed on the Indonesia Stock Exchange) Wahyuddin; Mauliyana
Quantitative Economics and Management Studies Vol. 2 No. 6 (2021)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.624 KB) | DOI: 10.35877/454RI.qems382

Abstract

This research is intended to determine how much influence the premium income, underwriting results, investment results, and risk based capital on the profit of insurance companies (a study of insurance companies listed on the Indonesia Stock Exchange). In this study, the technique to collect the form of financial documentation as the data were taken from 11 insurance companies as samples that listed on the Indonesia Stock Exchange in 2017-2019. The multiple linear regression analysis methods use to analyze the data. The results of this study indicate that premium income, underwriting results, investment returns, and Rased Based Capital have a positive and significant effect on profits in insurance companies registered in Indonesia in 2017-2019. It is hoped that insurance companies registered in Indonesia will be able to maintain the value of premium income, underwriting results, and Rased Based Capital in the company, this is so that insurance companies are able to provide more performance for the progress of the company in the future.
The Effect of Empowerment, Work Environment, and Career Development on Employees Performance with Work Motivation as The Intervening Variable in The Government of Aceh - Indonesia Em Yusuf Iis; Wahyuddin; Armanu Thoyib
Quantitative Economics and Management Studies Vol. 2 No. 6 (2021)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.039 KB) | DOI: 10.35877/454RI.qems383

Abstract

This study aimed to examine the effect of employee empowerment, work environment, and career development on the performance of Aceh Government employees. Data were obtained by distributing questionnaires to 150 employees. Data analysis method was Structural Equation Modeling (SEM). The results showed that employee empowerment, work environment, and employee career development affected work motivation and employee performance significantly. In addition, employee empowerment and work motivation have a direct and significant influence on employee performance, and career development and work environment also have a direct effect on performance. Work motivation partially mediates the influence of employee empowerment, work environment, career development on performance. The Government of Aceh is expected to improve career development in order to create a conducive work environment to improve the performance of Aceh Government employees.
ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA LHOKSEUMAWE Wahyuddin Wahyuddin; Nora Sugianal
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2017): Februari 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i1.1813

Abstract

This study aims to analyze the financial performance of Lhokseumawe City  using the Fiscal Decentralization Degree Ratio, Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The data used in this study are quantitative data, namely, Budget Realization Reports sourced from BPKD (Regional Financial Management Agency of Lhokseumawe City. Data collection uses documentation method. Data analysis method used is quantitative descriptive with the formula of Fiscal Decentralization Ratio, Independence Ratio, Ratio Effectiveness of PAD, Regional Financial Efficiency Ratio and Harmony Ratio The results of this study indicate that the financial performance of the government of Lhokseumawe City uses a Degree of Decentralization Ratio which can be categorized as very poor, because the average is 6.03%, the Regional Financial Independence Ratio is still classified instructive relationship because the average magnitude of this ratio is 7.82%, PAD Effectiveness Ratio of the financial performance of Lhokseumawe City  is less effective because the average effectiveness is below 100% which is 90.55%, Regional Financial Efficiency Ratio can be said to be less efficient because the average of regional financial efficiency of Lhokseumawe City is 96.59%, the Harmony Ratio is known that the average regional operating expenditure is still very high at 57.84% compared to the average capital expenditure of 23.29%. So, it can be said that the Regional Government is still not good at managing the government.
PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI SYSTEM APPLICATION AND PRODUCT (SAP) DAN KUALITAS NILAI INFORMASI PELAPORAN KEUANGAN TERHADAP KEPUASAN PENGGUNA SOFTWARE AKUNTANSI (STUDI KASUS PADA PT. PLN (PERSERO) KANTOR WILAYAH ACEH-KOTA BANDA ACEH) Wahyuddin Wahyuddin; Mira Afriani
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2018): Agustus 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i2.1830

Abstract

This research aims to know influence of the use of System Application Product and ( SAP) accounting software and the quality of financial reporting information value to the satisfaction of the consumers of accounting software. This research use census method and the population is the employees at financial division, HRS&PUBLIC division, planning and technical field division. The respondents of  this research are the employees who apply the accounting software of System Application Product and ( SAP) at PT. PLN (PERSERO), Regional Office of Aceh-Banda Aceh city. The samples were taken using census sampling technique. The data were analysed using multiple linear regression analysis and hypothesis were tested using SPSS 17. The result are as follows: the usage of accounting software of System Application Product and ( SAP) has a signifcant effect on the satisfaction of consumer of accounting software, the quality of financial reporting information value has a significant effect on the satisfaction of consumer of accounting software, and the usage of accounting software of System Application Product and ( SAP) and quality of financial reporting information value has an significant effect on the satisfaction of consumer of accounting software. The further researcher should change the research variables, research object and use a better tool analysis in order to get more accurate data.
ANALYSIS OF THE POLITICAL MARKETING SUCCESS OF THE WINNING NATIONAL PARTY WITH LOCAL AFFILIATED PARTY IN ACEH Wahyuddin Wahyuddin; Fuadi Fuadi; Falahuddin Falahuddin; Hanif Hanif
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 1 (2021): Volume 22, Nomor 1, April 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.196 KB) | DOI: 10.29103/e-mabis.v22i1.655

Abstract

The purpose of this study was to determine the level of success of the political marketing of the victory of the national party with its affiliated local party in Aceh. The political marketing concept of product, promotion, price and place is used in this study. Primary data was obtained by using a questionnaire. The research locations are two districts in the province of Aceh, namely Bireuen Regency and Pidie Jaya  Regency, while sampling using Maximum Likelihood (ML) in the estimation model requires the use of a minimum sample size of 100. By setting the number of samples for each voter national parties and local party voters. The sample will be taken at convenience from each research location. The result of the study of the coefficient of determination (R2) is 0.269. This means that 26.9% changes in the dependent variable, namely the Decision to Choose a National Party, can be explained in the independent variables, namely Product, Promotion, Price, and Place. While the remaining 73.1% is explained by other variables outside the variables studied. This shows that the contribution of the independent variable has little impact on the dependent variable. While the results of the coefficient of determination of the Decision to Choose a Local Party is 0.672. This means that 67.2% changes in the dependent variable, namely the Decision to Choose a Local Party, can be explained in the independent variables, namely Product, Promotion, Price, and Place. While the remaining 32.8% is explained by other variables outside the variables studied. This shows that the contribution of the independent variable has an impact on the dependent variable.
PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA Wahyuddin Albra; Afiza Fadila
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 1 (2017): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (826.844 KB) | DOI: 10.29103/e-mabis.v18i1.287

Abstract

This research was conducted to analyze the influence of Voluntary disclosure andCorporate social responsibility toward Earnings response coefficient at manufacturingcompanies in Islamic Index of Indonesia Stock Exchange during 2012-2014. Thedata used in this research was secondary data and there were 29 samples taken by applying Purposive sampling technique. The method of data analysis was Multiple linearregression and Classical Assumption test. The result of analysis simultaneouslyindicated that the Voluntary disclosure influenced significantly on Earning responsecoefficient at manufacturing companies in Jakarta Islamic Index with the level ofsignificance about 0.000. Corporate Social Responsibility influenced positively andsignificantly toward Earning response coefficient at manufacturing companies inJakarta Islamic Index with the level of significance about 0,000. Simultaneously,Voluntary disclosure and Corporate social Responsibility influenced positively andsignificantly on the Earning Response Coefficient at manufacturing companies inJakarta Islamic Index.
Investigation of the Bitcoin Effects on the Country Revenues Via Virtual Tax Transactions for Purchasing Management Jumadil Saputra; Rico Nur Ilham; Erlina Erlina; Khairah Amalia Fachrudin; Amlys Syahputra Silalahi; Wahyuddin Albra
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.236 KB)

Abstract

As a consensus network, Bitcoin enables new payment systems and money that are entirely digital or can be interpreted as a virtual currency that uses open source user-to-peer network systems for purchasing and sourcing management. It offers easier way of payment without the need for a bank account, credit card or intermediary. Bitcoin is cash stored in a computer that can be used to replace cash in an online sale transaction. Therefore, this study aims to investigate how to maximize the opportunities that allow Bitcoin in contributing for Indonesia tax revenue and also, the respond to the growing issues of virtual money transactions in the world. This study uses Literature study method based on some previous research and scientific journals that discuss about Bitcoin as a means of payment in sale and purchase transactions. The results of this study Bitcoin transaction tax still needs to be addressed is the absence of Legal Basis and legislation on legality of Bitcoin as a recognized payment instrument in Indonesia. This study can helps the Indonesian governments for creating a guidelines to adjust the regulation of virtual transactions for purchasing management, which have already been created and implemented in other countries and have a positive impact on the country's economy in addition to being one of the sources of increasing state tax revenues.
A Study of Supply Chain Manangement of Board Composition, Enterprise Risk Management, and Performance of non and Islamic Companies in Indonesia Jumadil Saputra; Husaini Husaini; Saiful Saiful; Wahyuddin Albra
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.837 KB)

Abstract

The purpose of this study is to investigate the differences of firm performance between Islamic and non Islamic companies. Further, this study also examine the influence of the board size, independence board and enterprise risk management (ERM) on firm performance. The sample in this study is non-financial companies listed on the Indonesia Stock Exchange with the period 2011-2015, with a total of 95 Islamic and 858 non-Islamic companies. The results of this study shows that there is significant different the performance of Islamic and non Islamic companies.  The performance of Islamic companies are higher than non-Islamic companies. Further,  this study found that board size has no effect on the market performance of those companies. independence board has a negative effect on the market performance of the companies. enterprise risk management positively affects the firm performance for both Islamic and non-Islamic companies.
The Investment Behavior through Supply Chain Strategy of Acehness Entrepreneurs, Indonesia Jumadil Saputra; Iswadi Iswadi; Yunina Yunina; Muhammad Haykal; Wahyuddin Albra
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.421 KB)

Abstract

The aim of this is to analyze the investment behavior of Acehnese entrepreneurs by considering the individual characteristics of entrepreneurs. This study was analyzed using a quantitative descriptive approach. The number of samples was 150 Aceh Entrepreneurs in 10 districts/cities in Aceh. The selected entrepreneurs who have been designated as Taxable Entrepreneurs (PKP) by the Directorate General of Taxes. The sampling technique used is judgment sampling. The research data collected by using a closed questionnaire. The results of the study show that Acehnese entrepreneurs have risk-averse behavior in making investment decisions. The results of the study also show that Acehnese entrepreneurs consider investments by sharia principles. Entrepreneurs with an older age tend to have alternative investments in financial assets. Factors of saturation and reliability cause this tendency. Older entrepreneurs are becoming increasingly uncomfortable with the business they are running right now, but they are worried about the significant risks of diversifying investment into financial assets. Education needs to be given about investing in the financial sector for Acehnese entrepreneurs, especially for older entrepreneurs.