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Efektivitas Pembelajaran Daring pada Program Studi Akuntansi selama Pandemi Covid-19 di Kota Lhokseumawe Eka Chyntia; Mulia Andirfa; Eko Gani PG
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 4, No 2 (2021): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v4i2.14709

Kota Lhokseumawe merupakan salah satu daerah yang masuk ke dalam kelompok kategori zona merah penyebaran virus covid-19 pada provinsi Aceh. Sesuai dengan peraturan yang dilakeluarkan Kemenristek Dikti, maka PTN dan PTS di Kota Lhokseumawe harus melakukan perkulihan secara daring/online. Ini menimbulkan beberapa permasalahan yang timbul selama proses belajar mengajar. Penelitian ini bertujuan untuk melihat tingkat efiktifitas kegiatan perkulihan secara daring/online khususnya pada Prodi Akuntansi pada PTN dan PTS yang terdapat di Kota Lhokseumawe. Metode pada penelitian ini menggunakan analisis deskriptif dengan tehnik pengumpulan data kuisioner dan wawancara. Pendekatan yang dilakukan adalah pendekatan kualitatif, dengan populasi seluruh mahasiswa aktif semester 2 dan 4 serta dosen tetap pada Program Studi Akuntansi pada PTN dan PTS di Kota Lhokseumawe. Sampel pada penelitian adalah 320 responden yang di ambil dengn menggunakan purposive sampling. Hasil penelitin menunjukkan bahwa, sistem pebelajaran secara daring pada program studi akuntansi PTN dan PTS di Kota Lhokseumawe masih belum Efektif. Masa transisi dari metode luring ke daring masih di rasa terlalu cepat sehingga pendidik dan mahasiswa masih mengalami kendala dalam melakukan pembelajaran secara daring dimasa pandemi covid-19.

ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulia Andirfa; Eka Chyntia; Iva Septarina; Maryana
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3823

This study aims to analyze the effect of ROE, CAR, NPL, BOPO, and DER simultaneously on stock returns in commercial banks listed on the Indonesia Stock Exchange. The data used in this study are secondary data in the form of financial reports at PT. Bank Rakyat Indonesi Tbk, PT. Bank Negara Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Central Asia Tbk, and PT. Bank Mega Tbk. from 2014-2019. The data analysis method used is panel data regression analysis, namely the Fixed Effect Model (FEM). The results showed that: ROE theoretically and statistically affect stock returns in commercial banks listed on the Indonesia Stock Exchange. CAR is theoretically and statistically insignificant to stock returns in Commercial Banks listed on the Indonesia Stock Exchange. BOPO has a theoretical effect but does not have a statistical and significant effect on stock returns in commercial banks listed on the Indonesia Stock Exchange. NPL and DER have no effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER simultaneously have a positive effect on stock returns in) Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER have the ability to explain their effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange of 44.09%. The remaining 55.01% is influenced by other variables outside this research model.

ANALISIS DAMPAK PENYALURAN BANTUAN LANGSUNG TUNAI (BLT) DALAM PEMULIHAN PEREKONOMIAN MASYARAKAT AKIBAT eka chyntia; Eko Gani PG; Mulia Andirfa
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1122

Perppu No. 1 of 2020 provides a new instrument to minimize the impact of the Covid-19 pandemic on the village economy. Article 2 Paragraph (1) letter (i) of the regulation states that it is necessary to prioritize the use of budget allocations for certain activities (refocusing), adjustment of allocations, and/or cutting/delaying the distribution of budget transfers to regions and village funds, with certain criteria. Furthermore, in the explanation of the Perppu it is stated that what is meant by "prioritizing the use of village funds" is that village funds can be used, among others, for direct cash assistance (BLT) for the poor in villages and activities to handle the Covid 19 pandemic. The problem that is the focus of this research is how the impact of distributing BLT to the Paloh Lada gampong community in supporting the family economy. And also the effectiveness of the implementation of BLT as well as obstacles in economic recovery in the village. This study aims to see whether BLT can ease the economy of the community affected by COVID-19 and whether the BLT that has been provided can support the economy of families and villages in Paloh Lada Village, especially in Dewantara District. The research method used is the interview method either directly or by distributing google form. The sample is the Paloh Lada village community who are included in the BLT recipient category during the covid-19 pandemic. Data were analyzed using descriptive qualitative data analysis. The results of this study show that the community is greatly helped by the BLTDD provided by the Government through the Village Fund. The community's economy is slowly starting to bounce back after the COVID-19 pandemic.

PENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SEKTOR PERBANKAN PADA MASA PANDEMI COVID-19 Eka Chyntia; Irfan; neni triana
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.283 KB)

The purpose of this study was to test the exchange rate on stock prices in the banking sector during the Covid-19 pandemic. The object of this research is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The sample in this study is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The results showed that the exchange rate had a significant effect on the stock price of Bank BCA, but the exchange rate had no significant effect on the Bank Permata variable.

PENGARUH LUAS LAHAN, TEKNOLOGI DAN PELATIHAN TERHADAP PENDAPATAN PETANI PADI DI GAMPONG CEMPEUDAK KECAMATAN KUTA MAKMUR ACEH UTARA Eka Chyntia; maisyuri; fauzan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.478 KB)

This study aims to examine the effect of land area, technology and training on the income of rice farmers in Gampong Cempeudak, Kuta Makmur District, North Aceh. The data used in this research is secondary data as much as 50 samples using purposive sampling method. The method used to analyze the independent variable and the dependent variable is multiple linear regression method and classical assumption test. The results of the study that partially the variable of land area has a significant effect on the income of rice farmers in Gampong Cempeudak, Kuta Makmur Aceh Utara District, technology has no effect on the income of rice farmers in Gampong Cempeudak, Kuta Makmur District, Aceh Utara, and training has a significant effect on the income of rice farmers in Gampong Cempeudak District Kuta Makmur Aceh Utara. Simultaneously, it shows that land area, technology and training have a significant effect on the income of rice farmers in Cempeudak Village, Kuta Makmur District, North Aceh.

PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, VARIABILITAS HARGA PKOK PENJUALAN, LABA SEBELUM PAJAK, DAN FINANCIAL LEVERAGE TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2014-2018) Mulia Andirfa; maryana; eka chyntia
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.517 KB)

This study aims to determine "The Influence of Company Size, Inventory Variability, Variability of Cost of Goods Sold, Profit Before Tax, Financial Leverage on Inventory Selection Inventory Accounting Method (In Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2018)" . . The population of this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research sample consisted of 7 companies. The sampling technique was purposive sampling technique. The data used are secondary data from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange. This research uses logistic regression analysis method with SPSS program. The result of this research shows that firm size, inventory variability, cost of goods sold profit before tax simultaneously affect the selection of inventory accounting methods.

PENGARUH NILAI TUKAR TERHADAP HARGA SAHAM SEKTOR PERBANKAN PADA MASA PANDEMI COVID-19 Eka Chyntia; faisal; fauzan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

The purpose of this study was to test the exchange rate on stock prices in the banking sector during the Covid-19 pandemic. The object of this research is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The sample in this study is the stock price of banking from January to December 2020 which is represented by Bank BCA and Bank Permata. The results showed that the exchange rate had a significant effect on the stock price of Bank BCA, but the exchange rate had no significant effect on the Bank Permata variable. Keywords: Exchange Rate, Banking Stock, BCA, Permata

Analisis Yuridis Tingginya Cerai Gugat Istri terhadap Suami pada Masa Pandemi Covid-19 (Studi Penelitian di Mahkamah Syarâ€™iyah Lhoksukon) Eko Gani PG; Eka Chyntia
Ius Civile: Refleksi Penegakan Hukum dan Keadilan Vol 7, No 1 (2023): April
Publisher : Prodi Ilmu Hukum, Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jic.v7i1.7327

The number of divorce cases that occurred during the Covid-19 pandemic is a concern. Divorce applications at the Lhoksukon Sharia Court are mostly from ordinary or middle class people who apply for divorce for various reasons. Article 38 Law no. 1 of 1974 regarding "marriage can be broken due to death, divorce and on a court decision. Dissolution of a marriage caused by death does not require special discussion because neither party is aggrieved either recognizing their responsibilities or rights. This study aims to find out and analyze the legal arrangements for divorce between a wife and her husband during the Covid-19 pandemic from the aspects of Civil Law, the Civil Code and to find out the purpose of a wife's divorce from her husband according to the Criminal Code. In this study, the researcher wanted to see what factors influenced the parties filing for divorce that occurred during the Covid-19 period at the Lhokseumawe Syar'iyah Court, how were the efforts made by judges to reduce divorce during the Covid-19 period at the Lhokseumawe Syar'iyah Court and the obstacles what is faced in solving the problem of divorce which has increased during the covid-19 pandemic.The type of research used to answer these problems is juridicalempirical legal research using an empirical approach. Data collection was carried out through interview studies and field research. Data analysis used is qualitative analysis. The results show that Divorce is increasing due to economic problems, infidelity and domestic violence, and families are facing problems leading to lawsuits for divorce. The high number of divorces during the Covid-19 pandemic can be overcome through preventive efforts, namely preventing unwanted things such as divorce from happening in the future. HinderingÂ the resolution of high divorce cases is the strong desire of the parties to maintain the divorce and third party intervention to help couples feel more confident about their divorce.

Corruption and Economic Growth: does corruption lubricate or sand the wheels of development in Indonesia? Hartini; Eka Chyntia; fauzan
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Korupsi merupakan masalah serius dalam pembangunan ekonomi di banyak negara. Korupsi tidak hanya dapat menurunkan tingkat daya saing suatu negara tetapi juga dapat melumpuhkan pembangunan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh korupsi terhadap pertumbuhan ekonomi dengan variabel kontrol seperti inflasi dan penanaman modal asing (FDI). Penelitian menggunakan analisis regresi linier berganda dengan rentang waktu 1995-2021. Hasil penelitian menunjukkan bahwa korupsi berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi. Hasil penelitian ini mendukung hipotesis Sand The Wheels (SWH) yang berarti bahwa korupsi dapat menghambat laju pertumbuhan ekonomi di INDONESIA. Sedangkan untuk variabel kontrol penanaman modal asing (FDI) berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di Indonesia. dan variabel Inflasi berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi di Indonesia. Penelitian ini dapat memberikan pemahaman yang lebih baik tentang hubungan antara korupsi dan pertumbuhan ekonomi di Indonesia. Hasilnya dapat digunakan untuk meningkatkan upaya pemberantasan korupsi dan perbaikan tata kelola pemerintahan di Indonesia.

Sosialisasi Bijak Dalam Menggunakan Sosmed Di Kalangan Remaja Pada Siswa SMA Swasta Iskandar Muda eka chyntia; Fauzan Fauzan; Faisal Faisal
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2023)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v3i2.1080

Indonesia yang telah memasuki era revolusi industri 4.0 yang menyebabkan penggunaan internet dan tehnologi digital terus berkembang pesat dalam kehidupan sehari hari. Di usia 15-17 tahun juga sudah menjadi usia yang cukup bagi mereka untuk memahami bagaimana mengakses internet untuk kebutuhan pendidikan, hiburan bahkan bersosialisasi dengan orang lain. Dengan pemahaman yang baik dalam mengakses internet ini, kadang mereka melupakan bahwa ada norma dan etika tersendiri di dalam penggunaan internet. permasalahan yang sangat serius dan perlu solusi nyata adalah bagaimana cara bijak dalam menggunakan sosial media agar masyarakat dapat terhindar dari berbagai persoalan seputar dampak bahaya internet di kalangan remaja dan tentunya hal ini mesti dibarengi dengan memberikan pengetahuan kepada remaja dan pelajar bagaimana cara menggunakan internet dengan bijak dan lebih positif. Pelaksanaan kegiatan pengabdian dengan tema “Sosialisasi Bijak Dalam menggunakan Sosmed Di kalangan Remaja” pada siswa menengah atas dilakukan selama satu hari dan di ikuti sebanyak 30 0rang. Hasil sosialisasi dari pengabdian ini dapat disimpulkan bahwa mereka telah memahami hal-hal penting dalam menggunakan internet selain memperhatikan aspek kemanfaatan dan kebaikan, namun juga mesti memperhatikan kemudharatan dan keburukan yang setiap saat mengintai para penggunanya. kegiatan sosialisasi terlaksana dengan baik, lancar dan sukses.

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