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All Journal IJIBE (International Journal of Islamic Business Ethics) International Journal of Supply Chain Management Jurnal Akuntansi dan Keuangan BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Service and Research 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)
Hendra Raza
Fakultas Ekonomi Dan Bisnis, Universitas Malikussaleh Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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ANALISIS FAIRNESS DAN INCENTIVE CONTRACTING PADA KINERJA BERBASIS ANGGARAN ATAS PENGUJIAN: EKSPERIMEN (STUDI KASUS PADA MAHASISWA PASCASARJANA DIUNIVERSITAS MALIKUSSALEH TANUN 2017- 2018) Raza, Hendra; Fauziah, Cut
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 | Full PDF (419.29 KB) | DOI: 10.29103/jak.v6i2.1827

Abstract

This study aimed to determine the analysis of fairness and incentive contracting on performance-based budget testing experiments. The data used in this research were primary data. The population in this study consisted of 59 postgraduate students who were on Lancang Garam St, postgraduate campus of Malikussaleh University with an observation period starting from 2017-2018. The sampling method was purposive sampling. The number of samples that meet the research criteria based on existing considerations was that all postgraduate students management in science during 2017-2018 as many as 59 respondents. The method used to analyze the relationship between independent variables and the dependent variable was Multiple linear regression analysis and Classical assumption test. The test results showed that the planning variable was accepted because the value was significantly higher, namely the difference between fairness and budget-based performance, while the other side is accepted also because it was seen from a significantly higher value that was with the difference between fairness towards the budget process, which has been studied from 59 students on the postgraduate campus of Malikussaleh University.
The Mediating Role of Organizational Commitment: A Supply Chain Management for Examining the Effect of Quality of Work Life and Job Satisfaction on Employee Performance Arifin, A Hadi; Raza, Hendra; Saputra, Jumadil; Puteh, Anwar; Sofyan, Sofyan
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

This study aims to examine the effect of quality of work-life and job satisfaction on employee performance with organizational commitment as a mediating variable In the Health Office of The North Aceh District. The sample in this study was 120 respondents. Data analysis using the AMOS SEM program. The results of data analysis, quality of work-life and job satisfaction have an influence on organizational commitment, and job satisfaction has a significant effect on employee performance. The quality of work-life and organizational commitment does not affect employee performance. Organizational commitment cannot mediate the relationship between quality of work-life and job satisfaction with employee performance. The results of the study recommend encouraging employee performance, work skills and policies for organizational commitment. It should be noted that the work environment of employees and also job satisfaction is maintained with colleagues and superiors, so that employee performance is better in the future.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Riska, Riska; Raza, Hendra; Zulfa, Andria
J-MIND (Jurnal Manajemen Indonesia) Vol 5, No 1 (2020): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.954 KB) | DOI: 10.29103/j-mind.v5i1.3428

Abstract

ABSTRACTThis study aims to examine the effect of profitability, liquidity and leverage on firm value with dividend policy as a moderating variable on Manufacturing Companies on the Stock Exchange during the 2014-2018 period. The number of samples in this study are 28 Manufacturing Companies on the Stock Exchange that provide regular dividends during the 2014-2018 period. The type of data used is secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method used is Panel Data Regression. The results of this study found that profitability, leverage and dividend policy had a positive and significant effect on firm value, but liquidity had no significant effect on firm value. The moderating effect proves that the dividend policy is able to moderate the effect of profitability, liquidity and leverage on the value of the company, where the dividend policy belongs to the type of variable Quacy Moderator.Keywords : Profitability, Liquidity, Leverage, Dividend Policy and Company Value
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.
Accountability Determination Analysis on Islamic Boarding Schools in Bireuen Regency Naz’aina Naz’aina; Hendra Raza; Murhaban Murhaban
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.v5i1.4360

Abstract

This study aims to: examine the effect of charismatic leadership, human resource competence, the use of Technology in increasing the accountability of Islamic boarding schools. The method used in this research is descriptive and verification methods. The population in this study were all 164 Islamic boarding schools in Bireuen Regency. The population characteristics (sampling frame) were active Islamic boarding schools with several students above 500. Islamic boarding schools that met the population characteristics were 33. The census determined the sample. The instrument used in data collection is a questionnaire. Questionnaires were given to Islamic boarding school leaders, teachers, and heads of accounting/administration/finance sections. The total number of respondents was 99. The collected data were analyzed using a PLS approach using a structural equation model (SEM). The results showed that charismatic leadership and HR competence positively and significantly affected accountability. While the use of Technology has no significant positive impact on accountability.
THE EFFECT OF PERCEPTION, HUMAN RESOURCES, IMPLEMENTATION OF FINANCIAL REPORT STANDARDS ON FINANCIAL MANAGEMENT IN SMALL MEDIUM MICRO ENTERPRISES Hendra Raza
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.359

Abstract

This study aims to examine the effect of perception, human resource competence, and implementation of financial reporting standards on financial management in micro, small and medium enterprises in Lhokseumawe City. Statistical analysis shows that the perception, competence of human resources and the implementation of financial reporting standards 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 determine the magnitude of the role of perceptions, human resource competencies, implementation of financial reporting standards and financial management in maintaining or developing businesses, so as to increase innovation and be pro-active in managing SMEs so that they are able to face competition.
FACTORS AFFECTING MORAL HAZARD BEHAVIOR IN VILLAGE FUND MANAGEMENT Hendra Raza; Nazaina Nazaina; Lisa Idayanti; Rico Nur Ilham
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.360

Abstract

This study aims to see the effect of accountability and transparency on the moral hazard of village funds with integrity as an intervening variable. This study uses primary data obtained directly from respondents by distributing questionnaires. The population in this study were all village officials in the East Angkola sub-district, amounting to 158 people. For the sampling technique using purposive sampling method, namely by having certain criteria where the criteria are village officials who are involved in managing village funds and serving at least one year. The results of this study indicate that accountability has no significant effect on moral hazard but has no effect on integrity, transparency has a significant effect on moral hazard but has no effect on integrity, while integrity has a significant effect on moral hazard. In addition, it was also found that integrity mediates the variables of accountability and transparency on moral hazard.
WAQF ACCOUNTABILITY AROUND THE WORLD: A MINI-REVIEW Ikhyanuddin Ikhyanuddin; Hendra Raza; Juni Akhyar; Muhammad Arief; Hidayah Dwi Kusuma
International Journal of Islamic Business Ethics Vol 7, No 2 (2022): September 2022
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.7.2.100-107

Abstract

This paper aims to review and understand about waqf accounting system in the world such as Asia, Europe, and African. The study of a review shows that a  Waqf accounting system in Asia, Europe, and Africa has similarities, such as every country has a waqf institution for organizing waqf accounting (waqf asset, cash waqf, etc). Every country has its own way of regulating and operating   waqf  accounting. The growth of waqf in some minority countries is still constrained by several legal restrictions and the high cost of living in these countries.
THE EFFECT OF CUSTOMIZATION STRATEGY BEHAVIOR ON COMPANY PERFORMANCE THROUGH ACCOUNTING INFORMATION SYSTEMS BROAD SCOPE MANAGEMENT AND AGREGATION Hendra Raza
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology Vol. 1 No. 9 (2022): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v1i9.48

Abstract

This study aims to determine the effect of customization strategy behavior on company performance through a wide-ranging and aggregation management accounting information system at the Arasco Coffee Powder Factory, Bireuen Regency. The data used in this study is primary data with the sampling technique used is the total sampling technique. The sample used is 37 people. The method used to analyze the relationship between the independent variable and the dependent variable is multiple linear regression. The results showed that the customization strategy had an effect on company performance through a broad scope of management information system at the Arasco Coffee Powder Factory, Bireuen Regency.
Analysis of Accountability Determination in Bireuen Regency Islamic Boarding Naz’aina Naz’aina; Hendra Raza; Murhaban Murhaban
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 1 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i1.229

Abstract

The purpose of this research is to investigate the impact of charismatic leadership, human resource competence, and the use of technology on increasing the accountability of Islamic boarding schools. The descriptive and verification methods were used in this study. In this study, the population consisted of all 164 Islamic boarding schools in Bireuen Regency. The population characteristics (sampling frame) included active Islamic boarding schools with more than 500 students. There were 33 Islamic boarding schools that fit the demographics. The sample was determined by a census. A questionnaire is the data collection instrument. Questionnaires were distributed to Islamic boarding school leaders, teachers, and accounting/administration/finance department heads. There were 99 total respondents. The collected data were analyzed using a structural equation model and a PLS approach (SEM). The findings revealed that charismatic leadership and HR competence had a positive and significant impact on accountability. While technology has no discernible positive impact on accountability.
Co-Authors A Hadi Arifin Andria Zulfa Cut Fauziah Fuadi Fuadi Hidayah Dwi Kusuma Ikhyanuddin Ikhyanuddin Ikhyanuddin, Ikhyanuddin Juni Akhyar Khairisma Khairisma Lisa Idayanti Muhammad Arief Murhaban Murhaban Nazaina Nazaina Naz’aina Naz’aina Naz’aina Naz’aina Puteh, Anwar Rico Nur Ilham Riska Riska Saputra, Jumadil Sofyan Sofyan