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All Journal Jurnal Ekonomi dan Kebijakan Publik Indonesia Ihtiyath : Jurnal Manajemen Keuangan Syariah Proceedings of International Conference on Multidiciplinary Research Prosiding Seminar Nasional Universitas Serambi Mekkah SI-MEN (AKUNTANSI & MANAJEMEN) STIES
Sufitrayati Sufitrayati
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ANALISIS HUBUNGAN KARAKTERISTIK DEMOGRAFI TERHADAP PENGHASILAN TENAGA KERJA WANITA USAHA MODISTE DI KOTA BANDA ACEH Fanny Nailufar; Sufitrayati Sufitrayati
Jurnal Ekonomi dan Kebijakan Publik Indonesia Vol 4, No 2 (2017): November 2017
Publisher : Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.948 KB)

Abstract

This research was conducted to answer the problems in the field of entrepreneurship especially couturier business, so it can be the concept of increasing the income of female workers in the couturier business. Data analysis in this research was done by using analysis model of Cross Tabulations (Crosstabs) by using Chi-Square (X²) test. Based on the result of research, it indicated that there was a significant correlation between monthly incomes with age of female workers. The chi-square test (X²) also showed that there was no significant relationship between monthly income and the formal level of female workers. Meanwhile, a significant relationship was shown between monthly income and marital status of female workers. The result of testing using chi-square test also showed that there is a relationship between monthly income and the number of dependents of female workers’ family
ANALISIS HUBUNGAN KARAKTERISTIK DEMOGRAFI TERHADAP PENGHASILAN TENAGA KERJA WANITA USAHA MODISTE DI KOTA BANDA ACEH Fanny Nailufar; Sufitrayati Sufitrayati
Jurnal Ekonomi dan Kebijakan Publik Indonesia Vol 4, No 2 (2017): November 2017
Publisher : Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.948 KB)

Abstract

This research was conducted to answer the problems in the field of entrepreneurship especially couturier business, so it can be the concept of increasing the income of female workers in the couturier business. Data analysis in this research was done by using analysis model of Cross Tabulations (Crosstabs) by using Chi-Square (X²) test. Based on the result of research, it indicated that there was a significant correlation between monthly incomes with age of female workers. The chi-square test (X²) also showed that there was no significant relationship between monthly income and the formal level of female workers. Meanwhile, a significant relationship was shown between monthly income and marital status of female workers. The result of testing using chi-square test also showed that there is a relationship between monthly income and the number of dependents of female workers’ family
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MEMILIH BANK SYARI’AH DI KOTA BANDA ACEH Sufitrayati Sufitrayati; Fanny Nailufar
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v2i1.689

Abstract

This study aims to determine the analysis of factors that influence customer decisions in choosing a Syari’ah Bank in Banda Aceh City partially or simultaneously. This study uses 100 customers as samples. The results showed that cultural factors, social factors, personal factors and psychological factors have a significant effect on customer decisions in choosing a Sharia Bank in Banda Aceh City, as evidenced by the results of the research showing the percentage of 81.6% and the remaining 18.4% influenced by other factors beyond the variables studied. Based on the results of multiple linear regression analysis, it can be seen that of the four variables studied, it turns out that the psychological factor variable (X4) has the most dominant influence on the decision of Sharia Bank customers in Banda Aceh, with a coefficient of 0.828, then followed by the cultural factor (X1) with a coefficient value of 0.662, followed by a social factor variable (X2) with a coefficient of 0.549 and followed by a personal factor variable (X3) with a coefficient of 0.110.
Simultaneous Analysis of Independent Variables on Performance at the Department of Culture and Tourism Office Sufitrayati Sufitrayati; Ulfia Ulfia; Cut Rusmina
International Conference on Multidisciplinary Research Vol 3, No 2 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/pic-mr.v3i2.2695

Abstract

This study aims to determine the effect of accounting information systems, internal control, and task complexity on performance at the Aceh Culture and Tourism Office. The populations of this study were all employees of the Aceh Culture and Tourism Office as many as 186 people and the sampling technique used the Slovin technique to obtain 36 employees. The model used in this study is multiple linear regression analysis. The results showed that the accounting information system, internal control, and task complexity simultaneously affected the performance of the Aceh Culture and Tourism Office. The correlation coefficient (R) of 0.595 indicates that the correlation between the independent variable and the dependent variable is 59.5%, meaning that the performance at the Aceh Culture and Tourism Office has a moderate and positive correlation with the accounting information system. internal control and task complexity of 87.6%. While the coefficient of determination (R2) of 0.445 means that any change in performance variables can be explained by changes in accounting information system variables, internal control, and task complexity of 0.445 or 44.5%, and the remaining 55.5% is explained by other parties. Variable outside of this research can affect performance, for example, leadership style, financial accounting systems, internal control systems, financial management, and others.  Keywords: performance, accounting information systems, internal control, and task complexity. 
Influence of Independent Variables on Employee Performance in Aceh's Cultural and Tourism Office Sufitrayati Sufitrayati; Zainuddin Zainuddin; Rita Ningsih; Susanti Susanti
International Conference on Multidisciplinary Research Vol 4, No 1 (2021): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/pic-mr.v4i1.3757

Abstract

This research aims to find out the influence of accounting information systems, internal supervision, and the completeness of tasks on the performance of employees in the Aceh Cultural and Tourism Office. The object of this research is all employees of the office of the Aceh Culture and Tourism Bureau, as many as 186 employees, 36 employees use Sloven technology to draw samples as the result. The sample used in this study is multiple linear regression analysis. As a result of the research, the accounting information system, internal supervision, and completion of tasks simultaneously and partially affect the performance of employees at the Aceh Cultural and Tourism Office.The correlation coefficient (R) value of 0.595 shows that the correlation (relationship) between free variables and bound variables by 59.5% is that the performance of employees in the work of the Aceh Cultural and Tourism Office has a moderate and positive correlation with the system of accounting issues, internal supervision and task complement age of 87.6%. While the coefficient of determination (R2) of 0.445, is that any changes in employee performance variables can be explained by changes in accounting information system variables, internal supervision, and task completeness of 0.445 or 44.five% and the remaining 55.five% explained by other variables beyond the origin of this study can affect employee performance such as leadership style, financial accounting system, internal control system, financial management, and others. Keywords: Employee Performance, Accounting Information Systems, Internal Supervision, and Task Completion.
Pengaruh Struktur Modal dan Likuiditas terhadap Profitabilitas pada Perusahaan Perbankan Sufitrayati Sufitrayati; Mahdi Mahdi; Nelly Nelly
SI-MEN Vol 10 No 1 (2019): 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 (785.782 KB)

Abstract

Tujuan penelitian ini untuk pengujian hipotesis yang menunjukan bahwa struktur modal dan likuiditas secara bersama-sama berpengaruh terhadap profitabilitas perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Nilai konstanta sebesar 2,319. Artinya bahwa besarnya profitabilitas perusahaan sebesar 2,319. Struktur modal berpengaruh negatif terhadap profitabilitas perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2018 sebesar -0,114, menunjukan apabila terjadi struktur modal sebesar satu satuan, maka akan mempengaruhi profitabilitas perusahaan sebesar -0,114%. Likuiditas berpengaruh positif terhadap profitabilitas perusahaan perbankan yang terdaftar di bursa efek indonesia periode 2013-2018 sebesar 0,701, menunjukan apabila terjadi likuiditas sebesar satu satuan maka akan mempengaruhi profitabilitas sebesar 0,701%. Nilai koefisien korelasi (R) sebesar 0,379 menunjukan bahwa korelasi atau hubungan antara variabel dependen dengan variabel independen sebesar 37,9%. Nilai koefisien determinasi (R2) sebesar 0,144 dapat diartikan bahwa kinerja keuangan perusahaan dapat dijelaskan oleh struktur modal dan likuiditas sebesar 14,4%. Sedangkan sisanya sebesar 86,6% dijelaskan oleh variabel-variabel lain yang tidak dimasukan dalam penelitian ini.
Pengaruh Likuiditas dan Pertumbuhan Perusahaan Terhadap Net Profit Margin Pada Perusahaan Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015 Mahdi Mahdi; Sufitrayati Sufitrayati; Andri Mirsal
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

Tujuan penelitian ini adalah untuk menguji pengaruh likuiditas (Current Ratio/CR) dan pertumbuhan perusahaan terhadap Net Profit Margin (NPM) perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Jumlah populasi berdasarkan kriteria yang ditetapkan adalah 10 perusahaan. Penelitian ini adalah penelitian sensus karena semua populasi dijadikan sampel. Data sekunder yang digunakan adalah laporan keuangan yang telah diaudit periode 2011-2015. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian yang didapatkan adalah likuiditas (CR) dan pertumbuhan perusahaan berpengaruh terhadap net profit margin baik secara simultan maupun secara parsial. Hubungan variabel dependen dengan independen bernilai positif sebesar 45,2% dan kemampun variabel independen menjelaskan variabel dependen sebesar 20,4%, selebihnya dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini, yaitu sebesar 79,6%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA LANGSUNG PEMERINTAH PROVINSI ACEH Rita Nengsih; Sufitrayati Sufitrayati; Maksalmina Maksalmina; Fitria Fitria; Zenitha Maulida
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Pemerintah daerah sebagai pelaksana dan pengatur pengelolaan keuangan daerah dituntut untuk mampu meningkatkan penerimaan daerah. Keberhasilan pemerintah daerah dapat dilihat dari kemampuannya dalam mengelola keuangan daerah. Pengelolaan keuangan daerah yang baik akan meningkatkan pendapatan daerah dan meningkatkan pembangunan di daerah. Namun, dalam pengelolaan keuangan daerah ini selalu ada kendala dalam melakukan alokasi belanja untuk setiap daerah dengan kebutuhan daerah yang yang bertolak belakang dengan pendapatan daerah yang terbatas. Penelitian ini bertujuan untuk menganalisis, menguji dan membuktikan pengaruh pendapatan asli daerah dan dana alokasi khusus secara simultan dan parsial terhadap belanja langsung pemerintah kabupaten/kota Provinsi Aceh tahun 2012-2019. Sampel pada penelitian ini adalah keseluruhan populasi yang terdiri dari 23 kabupaten/kota di Provinsi Aceh. Metode analisis data dilakukan dengan uji asumsi klasik, analisis regresi berganda, uji korelasi dan determinasi. Hasil penelitian menunjukkan bahwa pendapatan asli daerah dan dana alokasi khusus secara simultan dan parsial berpengaruh signifikan terhadap belanja langsung pemerintah kabupaten/kota Provinsi Aceh tahun 2012-2019. Nilai koefisien korelasi (R) sebesar  0,722 menunjukkan bahwa derajat hubungan antara variabel bebas dengan variabel terikat sebesar 0,722 atau 72,2%. Nilai koefisien determinasi (R2) sebesar 0,521, artinya setiap perubahan – perubahan dalam variabel belanja langsung dapat dijelaskan oleh variabel pendapatan asli daerah dan dana alokasi khusus sebesar 0,521 atau 52,1%. Sedangkan sisanya sebesar 47,9% dijelaskan oleh variabel-variabel lain diluar penelitian ini seperti dana alokasi umum, jumlah penduduk, luas wilayah dan lain sebagainya. Kata Kunci: Belanja Langsung; Dana Alokasi Khusus; Pendapatan Asli Daerah; Provinsi Aceh
Co-Authors Andri Mirsal Cut Rusmina Fanny Nailufar Fitria Fitria Mahdi Mahdi Maksalmina Maksalmina Nelly Nelly Rita Nengsih Rita Ningsih Susanti Susanti ulfia Ulfia Zainuddin Zainuddin Zenitha Maulida