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Pengaruh Partisipasi Penyusunan Anggaran, Pemahaman Akuntansi Pemerintahan dan Budaya Organisasi Terhadap Kinerja Manajerial pada Pemerintah Aceh Saiful Bahgia
Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.144

Abstract

This study aimed to examine the effect of budget participation, understanding of governmental accounting and organizational culture on managerial performance in the Aceh government. This study is a population census since all members as respondents. The population around the head SKPA (Budget Administrator / PA) Finance and Administration Officer (PPK-SKPA) which amounted to 74 respondents. The analytical tool used is multiple linear regression analysis using SPSS. The results showed that all three independent variables, namely budgetary participation, understanding of governmental accounting and organizational culture either jointly or partially affect the dependent variable is managerial performance in the Aceh government.
Digitalisasi Sebagai Strategi Revitalisasi Usaha Mikro Kecil dan Menengah (UMKM) di Masa Pandemi Covid-19 Ismail Ismail; Saiful Bahgia
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.431

Abstract

The Covid-19 pandemic has had a huge impact on various sectors, especially the economic sector, including the existence of MSMEs that have played an important role in Indonesia's economic development. This study aims to analyze how digitalization has become a strategy for developing MSMEs in the era of the Covid-19 pandemic and to understand the urgency of using e-marketing to encourage the sustainability of MSMEs by taking the example of digital platform-based MSMEs. This research uses qualitative methods, descriptive analysis methods, and contextual techniques. The data collected is supporting data from literature research and relevant online reporting documents. This research concludes that the implementation of digitalization and e-marketing through the marketplace carried out by MSME entrepreneurs is considered very necessary so that business activities can continue and generate economic value in the midst of a pandemic as it is today.
PELATIHAN PENCATATAN KEUANGAN MENGGUNAKAN APLIKASI SiAPIK PADA UD BITATA FOOD BANDA ACEH Hamdani Hamdani; Thasrif Murhadi; Saiful Bahgia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2021): Volume 2 Nomor 2 Tahun 2021
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v2i2.1851

Abstract

Community Service Activities (PkM) which are oriented towards achieving output to increase the capacity of UD Bitata Food Banda Aceh's MSMEs in the financial aspect have shown satisfactory results. The problem of financial statements has long been a classic problem for MSMEs and has even placed it as the main problem for MSMEs. The purpose of this service is that universities are scientific institutions and educational services to provide the widest possible benefits to the community by increasing the capacity of the subjects of service. The method applied to this service is training. This method was chosen based on the needs, abilities, and academic considerations of dedication to create the solutions expected by UD Bitata Food. As a result of the training, participants have gained basic knowledge about business finance which has never been prepared according to standards. The knowledge of the trainees was measured by the results of post-training interviews. In addition, the subject has also been able to register his business to get a SiApik account which is used for recording business finances on an ongoing basis. Meanwhile, participants who were trained to become SiApik account operators have been able to input data according to the menu provided, just like compiling a business financial report. Although this service has achieved satisfactory results for both parties, the sustainability of this program is still continued with a pattern of mentoring and mentoring.
PENDAMPINGAN PERMODALAN USAHA KOPERASI NELAYAN PINTAR BANDA ACEH Hamdani Hamdani; Josi Farmiati; Ismail Ismail; Saiful Bahgia; Hasbi Hasbi; Armanda Butar butar
Jurnal Industri Kreatif dan Kewirausahaan Vol 3, No 1 (2020): JUNE
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v3i1.65

Abstract

Kegiatan Pengabdian kepada masyarakat (PkM) pendampingan manajemen usaha dan permodalan bagi Koperasi Nelayan Pintar Banda Aceh telah menghasilkan pengetahuan baru bagi pengurus dalam mengatasi kebutuhan modal usaha yang diperlukan. Telah terjadi peningkatan kapasitas dalam mengelola aspek permodalan sehingga lebih efektif dan efesien. Selain itu kegiatan pendampingan ini juga telah berhasil terbangun hubungan kemitraan antara Koperasi Nelayan Pintar dengan pihak lembaga keuangan bank terutama bank pemerintah untuk mengakses Kredit Usaha Rakyat (KUR) Sektor Kelautan dan Perikanan yang telah diprogramkan. Metode pelaksanaan kegiatan ini bersifat kolaboratif dan aplikatif. Kegiatan pendampingan tersebut berlangsung pada Februari-April 2020.
Pengaruh Profitability dan Leverage terhadap Nilai Perusahaan Saiful Bahgia; Azlina
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.003 KB)

Abstract

The purpose of this study is to examine the effect of profitability and leverage, either partially or jointly, on firm value in the construction of companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study was the construction of the Indonesia Stock Exchange company building in 2017-2021, then 11 samples were obtained with 5 years of observation and 55 observations were obtained according to the criteria. The results showed that profitability and leverage, both simultaneously and partially, affected the value of the company's building construction companies listed on the Indonesia Stock Exchange for that period. Profitability affects the value of the company, this shows that high profits will lead to an increase in business value. Leverage does not affect firm value, this shows that a high level of leverage does not affect the number of short-term and long-term debts that must be paid off by the company.
Hubungan Risiko Bisnis dengan Financial Leverage Saiful Bahgia
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.686 KB) | DOI: 10.61393/heiema.v2i1.95

Abstract

This study aims to test the relationship between business risk and financial leverage in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the influence of independent variables. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling method in this study is the purposive sampling method. The results showed a relationship between business risk and financial leverage; this shows that the higher the business risk, the higher the company's financial leverage, so the company will be more careful in using sources of funds from debt.
PERAN PUSTAKAWAN DALAM MENINGKATKAN PRODUKTIVITAS MASYARAKAT PELAKU UMKM DAN PERCEPATAN TRANSFORMASI PERPUSTAKAAN DIGITAL DI ACEH Saiful Bahgia; Hasbi
JURNAL KREASI RAKYAT Vol. 1 No. 1 (2023): in February
Publisher : PT. Pusat Kreasi Rakyat (Kreyat Center)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.553 KB)

Abstract

The library as a vehicle for lifelong learning develops the potential of the community and educates the nation's life. In accelerating digital transformation to increase the productivity of UMKM actors in Aceh, the role of librarians is needed to be maximized in Aceh. This is because social media is the main source of the public in accessing the various information needed. As the main pioneer in the success of digital libraries, the role of librarians as information providers and services is needed to contribute to the progress of digital libraries in Aceh, especially for UMKM actors to take advantage of their gedget to access various kinds of references in digital libraries (e-Liberary) in developing its business. Librarians here are spearheads in providing digital literacy to the public, to minimize news and information that is hoax, misuse of social media and other cyber access during the pandemic and post-pandemic. The acceleration of Digital Library Transformation is expected to be able to stimulate Indonesia's economic growth, the creation of new jobs and the realization of the implementation of the Job Creation Law on the empowerment, guidance, and protection of UMKM in Indonesia.
PENDAMPINGAN KEWIRAUSAHAAN DIGITAL MASYARAKAT SOLUSI PEMULIHAN EKONOMI DI ACEH Hasbi; Saiful Bahgia; Ajrul Amilin; Armanda Butar Butar
JURNAL KREASI RAKYAT Vol. 1 No. 1 (2023): in February
Publisher : PT. Pusat Kreasi Rakyat (Kreyat Center)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.001 KB)

Abstract

The Covid-19 pandemic has paralyzed the Indonesian economy both regionally and nationally and even at the international level. The impact of this pandemic is a big problem for the nation today, and the big problems facing the Indonesian people right now are unemployment and poverty. The poverty rate in Indonesia has jumped drastically since Indonesia was hit by the Covid-19 pandemic in 2020, many productive people in Indonesia have lost jobs, so there are many unemployed people who have created new problems, namely poverty and unemployment. Community Digital Entrepreneurship Assistance aims to increase community productivity and welfare; Increase Literacy, insight and understanding of digital-based Entrepreneurship; There is good and measurable planning for the community in starting an entrepreneurial plan; Creation of new jobs for people of productive age; Suppressing the growth rate of poverty and unemployment in Aceh. The method of implementing the activity is in the form of technical guidance and the formation of community digital groups/communities which produce the outputs of this activity are: Formation of Digital Entrepreneur Community (Digital Entrepreneur Community) and Team Consolidation and Digital Based Entrepreneurship Technical Guidance.
Determinansi Kinerja Keuangan Pemerintah Daerah Sri Winarsih Ramadana; Mariana Mariana; Rahmaniar Rahmaniar; Saiful Bahgia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1590

Abstract

This study aimed to determine the effect of capital expenditure and accrual directors on financial performance in Aceh local government. The research method used is a quantitative approach using secondary data. The data analysis method used in this research is multiple linear regression. The population in this study were all districts/cities in Aceh Province, totalling 23 City Districts, with the observation year taken being 2017-2019. From 23 samples with three years of observation, 69 observations were obtained. The results showed that capital expenditure affects the financial performance of local governments. However indicates that local governments make capital expenditures appropriately and effectively, so this can improve the financial performance of local governments. Accrual directors affect the financial performance of local governments. However, by using an accrual accounting system, directors can better evaluate the financial performance of local governments.