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All Journal Jurnal Vokasi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND Jurnal Manajemen Indonesia International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Nazaina Nazaina
Faculty Of Economic And Business Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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PELATIHAN PENINGKATAN KOMPETENSI PENGUSAHA UMKM DALAM PENYUSUNAN RENCANA BISNIS Sapna Biby; Nazaina Nazaina
Jurnal Vokasi Vol 5, No 2 (2021): Jurnal Vokasi
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v5i2.2398

Abstract

Kota Lhoksemawe merupakan salah kota di Provinsi Aceh, Indonesia. Kota ini berada ditengah-tengah jalur timur Sumatera berada di antara Banda Aceh dan Medan, sehingga kota ini merupakan jalur vital distribusi dan perdagangan di Aceh. Berdasarkan data pada dinas Koperasi dan UKM Aceh pada saat ini Kota Lhoksemawe memiliki 2.354 Usaha Mikro Kecil Menengah UMKM. UMKM kota Lhokseumawe saat ini belum berkembang dengan optimal, dengan berbagai permasalahan melilit gerak langkah UMKM diantaranya terkait permodalan, pemasaran produk, inovasi dan pemanfaatan teknologi, pemakaian bahan baku, peralatan produksi, penyerapan dan pemberdayaan tenaga kerja, rencana pengembangan usaha dan kesiapan menghadapi tantangan lingkungan eksternal. Untuk itu pengetahuan tentang penyusunan rencana bisnis (business plan) sangat diperlukan bagi pengusaha UMKM. Menurut Richard L. Daft dalam bukunya Management menyebutkan bahwa business plan adalah dokumen yang merincikan detail-detail bisnis yang disiapkan oleh seorang wirausahawan sebelum membuka sebuah bisnis baru, Daft (2007: 265). Business plan merupakan rencana perjalan atau road map yang akan diikuti oleh wirausaha. Dalam rangka peningkatan kompetensi para pengusaha UMKM diperlukan pelatihan dalam penyusunan rencana bisnis (business plan). Adapun metode pelaksanaan kegiatan yang akan dilakukan diawali dari identifikasi UMKM yang ada di Kota Lhokseumawe, pemilihan UMKM yang ikut serta dalam pelatihan dan yang terakhir pelaksanaan pelatihan dilakukan dalam metode workshop selama satu hari dimana narasumber dapat memaparkan dari teori dan konsep serta praktik dalam menyusun rencan bisnis, sehingga peserta dapat menyusun rencana bisnis dengan baik.
PENGARUH EARNING DAN CASH FLOW OPERATION TERHADAP ARUS KAS MASA DEPAN Naz'aina Naz'aina; Chairunnisa Chairunnisa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.108-121

Abstract

This study is an empirical study that aims to analyze the effect of earning and cash flow operation on future cash flow. The type of data used in this study is secondary data from each companies financial statements in consumer goods sector that listed on Indonesia Stock Exchange in 2014-2018. The number of samples in this study were 27 companies that selected by purposive sampling method. The independent variable used are earning and cash flow operation in 2014-2017, while dependent variable is future cash flow in 2015-2018. The analysis model used in this research is multi linear regression analysis using Eviews 11. 11. The result show that the earning variable has negative and significant effect on future cash flow. The cash flow operation variable has positive and significant effect on future cash flow. Thus, earning and cash flow operation simultaneously have positive and significant effect on future cash flow.
PERINGKAT OBLIGASI PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA : BOND RATINGS ON CONSTRUCTION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Idul Fazri Simatupang; Naz'aina Naz'aina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.113-123

Abstract

The purpose of this study is to see how profitability, leverage, liquidity, and receivables turnover affect bond ratings for construction companies listed on the Indonesian stock exchange from 2010 to 2020. In this study the sample were 33 construction companies. The sampling method used purposive sampling. Relationship and (or) influence between variable is described by using multiple linier regression analysis. The result indicted that Leverage and Turnover of Receivables had significant positive while Liquidity and Profitability had insignificantly in the bond rating
Determination of Business Performance, Human Resources Competence, and Utilization of Accounting Information Technology on Financial Management in Aceh Province Hendra Raza; Nazaina Nazaina; Khairisma Khairisma
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3744

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are priorities in national economic development. This study aims to determine the effect of perception, level of education and socialisation as well as the driving factors for the application of financial accounting standards for micro, small and medium entities (determination of business performance, competence of human resources, and the use of accounting information technology on financial management of MSMEs in Aceh Province). MSMEs contributed the largest trade sector, as much as 46.17%, with a workforce distribution of 31.81%, which is one of the drivers of the people's economy and supports the Indonesian economy. In business, decision making must be rational and based on available information. It shows the importance of knowledge related to communication and capable human capable humans' decisions. This research design is descriptive and quantitative. This research was conducted on Micro, Small, and Medium Enterprises t is active in Aceh Province. Based on the study results, t can draw is that business performance has a significant effect on financial competence and has a substantial impact on the financial management of Micro, Small and Medium Enterprises. Accounting information technology has a considerable effect on the financial management of Micro, Small and Medium Enterprises.
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN, PARTISIPASI MASYARAKAT, TRANSPARANSI KEBIJAKAN PUBLIK DAN AKUNTABILTAS PUBLIK TERHADAP PENGAWASAN KEUANGAN DAERAH Niza Bahruna; Naz’aina Naz’aina; Muhammad Haykal
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 2 (2021): J-MIND Jurnal Manajemen Indonesia, Desember 2021
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v6i2.5228

Abstract

This study aims to empirically examine the effect of the council's knowledge of the budget, public participation, public policy transparency and public accountability on the regional financial control of Bireuen Regency. The data used are primary, secondary and interview data. Data obtained through the distribution of questionnaires to research respondents. The population in this study were all members of the Bireuen Regency DPRD for the 2019-2024 period, Budget Users (PA) and Financial Management Officers (PPK) in all Regional Government Organizations (OPD) and the community. The sample in this study used the census/saturated sample method for members of the DPRD of Bireuen Regency for the 2019-2024 period and all local government organizations (OPD). Meanwhile, the community sample used purposive sampling consisting of Non-Governmental Organizations (NGOs), community leaders, community organizations, academics, students and the mass media. The data analysis method uses multiple regression analysis method using SPSS 23 Software program. The partial test results show that there is a positive and significant relationship between the variables of the Council's Knowledge of Influential Budgets, public participation, transparency of public policies and public accountability for the Regional Financial Supervision of Bireuen Regency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN Nilawati Nilawati; Naz’aina Naz’aina; Muhammad Haykal
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 2 (2021): J-MIND Jurnal Manajemen Indonesia, Desember 2021
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v6i2.5127

Abstract

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.
FINANCIAL PERFORMANCE ANALYSIS BEFORE AND AFTER THE IMPLEMENTATION OF FINANCIAL MANAGEMENT PATTERNS OF REGIONAL GENERAL SERVICES AGENCY AT CUT MEUTIA REGIONAL GENERAL HOSPITAL, ACEH UTARA REGENCY Cut Rolinda; Naz’aina Naz’aina; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology Vol. 1 No. 6 (2022): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i6.34

Abstract

This study analyzed differences in financial performance before and after the implementation of the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD) at Cut Meutia Public Hospital, North Aceh Regency. Financial performance was proxied by the ratio of profitability, liquidity, solvency, and activity. The periods used were 2012-2015 (Before KDP-BLUD) and 2016-2019 (After KDP-BLUD). This study used secondary data in the form of quantitative data. The data analysis method used was Paired T-Test. The results showed that in financial performance ratios, there were significant differences in the ratio of profitability, liquidity, and activity before and after the implementation of PPK-BLUD, but the solvency ratio did not differ before and after the implementation of PPK-BLUD at Cut Meutia Hospital, North Aceh Regency.
THE EFFECT OF FINANCIAL KNOWLEDGE AND PERSONAL NET INCOME ON THE FINANCIAL BEHAVIOR OF MALIKUSSALEH UNIVERSITY EMPLOYEES WITH LOCUS OF CONTROL AS MODERATING VARIABLES Risa Aryani; Muammar Khaddafi; Naz'aina Naz'aina
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 1 (2021): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.422 KB) | DOI: 10.54443/ijebas.v1i1.1

Abstract

The Influence of Financial Knowledge and Personal Net Income on Financial Bihaviour of Universitas Malikussaleh Employees with Locus Of Control as Moderation Variable. The purpose of this study was to determine how the model of financial behaviour of civil servants and lecturers in the Malikussaleh University environment and what factors are the most powerful in influencing the financial behaviour of employees in the Malikussaleh University campus environment. The research sample taken from the population in this study were 261 Civil Servants Group II to Group IV in Universitas Malikussaleh. The method used to support this research is quantitative method and in this study using multiple linear regression models. The processing and interpretation of research data using statistical software SmartPLS. The results of data analysis in this study indicate that financial knowledge has a positive and insignificant effect on the financial behaviour of Universitas Malikussaleh employees. Personal net income has a positive and significant effect on the financial behaviour of Universitas Malikussaleh employees. Locus of control does not moderate the effect of financial knowledge on financial behaviour of Universitas Malikussaleh employees. Locus of control does not moderate the effect of personal net income on the financial behaviour of Universitas Malikussaleh employees.
THE EFFECT OF FINANCIAL LITERATURE, HUMAN RESOURCES COMPETENCE AND THE UTILIZATION OF INFORMATION TECHNOLOGY ON FINANCIAL MANAGEMENT IN MSMES IN LHOKSEUMAWE CITY Farhani F; Hendra Raza; Naz'aina N
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 1 (2021): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.722 KB) | DOI: 10.54443/ijebas.v1i1.3

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the priorities in national economic development. MSMEs provide the largest contribution to the trade sector as much as 46.17% with a workforce distribution of 31.81% which is one of the economic drivers of the people and supporters of the Indonesian economy. In business, decision making must be rational and based on available information. This shows that the importance of the level of knowledge related to information as well as qualified human resources to make good decisions. This research design is descriptive and quantitative. This research was conducted at Micro, Small and Medium Enterprises which are active in Lhokseumawe City. Statistical analysis shows that financial literacy, human resource competence and information technology have a significant effect on the financial management of Micro, Small and Medium Enterprises in Lhokseumawe City. The results of this study provide useful information and valuable insights for MSMEs and can find out the magnitude of the role of financial literacy, human resource competence, technology and financial management in maintaining or developing a business, so as to increase innovation and be proactive in managing MSMEs so that they are able to face competition.
FLYPAPER EFFECT PADA PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Nurul Ikhwani; Naz'aina Naz'aina; Ratna Ratna
J-MIND (Jurnal Manajemen Indonesia) Vol 4, No 2 (2019): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/j-mind.v4i2.3381

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah. Data penelitian yang digunakan adalah gabungan antara cross section dengan time series pada 23 Kabupaten/Kota di Provinsi Aceh selama 2013-2018, yang diperoleh dari Laporan Realisasi Anggaran (LRA) yang dikeluarkan oleh Direktorat Jendral Pengelola Keuangan Daerah Kementrian Keuangan (DJPK Kemenkeu). Metode analisis data yang digunakan adalah Regresi Data Panel dengan Bantuan Eviews 10. Hasil penelitian ini membuktikan bahwa dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah berpengaruh positif dan signifikan terhadap belanja daerah. Besarnya pengaruh dana alokasi umum, dana alokasi khusus dan pendapatan asli daerah terhadap belanja daerah adalah sebesar 92,07% dan sisanya sebesar 7,93% dipengaruhi oleh variabel lain diluar model penelitian ini.Penelitian ini juga membuktikan bahwa terjadi flypaper effect pada DAU Kabupaten/Kota di Provinsi Aceh dan pada DAK flypaper effect hanya terjadi di sebagian Kabupaten/Kota di Provinsi Aceh, ini dilihat dari kontribusi DAU dan DAK yang lebih tinggi dibandingkan PAD dalam merespon belanja daerah. Rekomendasi dari hasil penelitian ini yaitu diharapkan pihak pemerintah daerah Kabupaten/Kota di Provinsi Aceh untuk menggunkan dana alokasi umum dan dana alokasi khusus sebaik dan seefektif mungkin, dan diharapkan pihak pemerintah daerah lebih menggali potensi-potensi daerah agar dapat meningkatkan PADKata Kunci           :               Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah, Belanja Daerah 
Co-Authors Andi Prayitno Armianto Armianto Asy'Ari Nisfullah Chairunnisa Chairunnisa Cut Rolinda Farhani F Hendra A Hendra Raza I Gusti Ngurah Antaryama Idul Fazri Simatupang Khairisma Khairisma Lisa Idayanti Machfud Muammar Khaddafi Muhammad Haykal Nilawati Nilawati Niza Bahruna Nurul Ikhwani Ratna Ratna Rico Nur Ilham Risa Aryani Sapna Biby