Jurnal Ekonomi Manajemen dan Sekretari (JEMENSRI), e-ISSN: 2776-4672 and p-ISSN: 2528-231X, is a free and open-access journal published by the Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia.The development of science related to economics, management and secretarial both theoretically and empirically has proven to have a positive impact on various aspects of people's lives. The development of economics and management, for example, has provided many benefits for increasing effectiveness and efficiency in various economic activities. Likewise, secretarial knowledge can contribute to the ease of carrying out administrative tasks in both government and non-government institutions. Until now, many researches related to economics, management and secretarial have been carried out by academics, practitioners and researchers who are concerned with these fields of science. However, not all research results can be published in scientific journals. Jurnal Ekonomi Manajemen dan Sekretari (JEMENSRI) does not only intend to publish the results of empirical and theoretical studies related to management and secretarial economics. But more than that, JEMENSRI is a means of disseminating research results related to the three fields of science. All published article URLs will have a digital object identifier (DOI). To submit your article to Jurnal Ekonomi Manajemen dan Sekretari (JEMENSRI) ; You have to Register or Login to submit your or. You can access the manuscript format from the author guidelines. Download Template (English), Template (Indonesia)
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Analisis Penerapan Akad Rahn, Qardh dan Ijarah Pada Produk Gadai Emas: Studi Kasus PT. Bank Aceh Syariah Cabang Jeuram
Sharia gold pawning is a financing service with gold as collateral, offering a quick option for obtaining financing. This study aims to analyze the application of rahn, qardh, and ijarah contracts in the sharia gold pawn product at PT. Bank Aceh Syariah, Jeuram Branch. The study employs a qualitative descriptive method, which aims to systematically analyze and describe the practices of sharia gold pawning. Data collection was conducted through observation and interviews with gold pawn appraisers at PT. Bank Aceh Syariah, Jeuram Branch. The results of the study at PT. Bank Aceh Syariah, Jeuram Branch, show that the implementation of the rahn contract occurs when the gold is handed over and stored in the treasury after undergoing several stages. These stages include the gold appraisal process, which involves physical analysis, testing with a testing needle, and the calculation of the gold's specific gravity. The application of the qardh contract takes place when the customer receives a sum of money after completing the aforementioned stages. Meanwhile, the ijarah contract is implemented when the financing or qardh reaches maturity, where the customer pays a fee for the storage or maintenance of the pledged gold during the period. The gold used as collateral remains stored in the treasury. This study concludes that the implementation of rahn, qardh, and ijarah contracts in the gold pawn product at PT. Bank Aceh Syariah, Jeuram Branch, complies with sharia principles and the provisions stipulated in the Fatwa of the National Sharia Council
Copyright (c) 2025 M Junaidi, Ridwan Nurdin, Bismi Khalidin https://creativecommons.org/licenses/by/4.0
Pengaruh Digitalisasi, Religiusitas, dan Keterikatan Pegawai terhadap Kinerja Pegawai Bank Syariah di Kota Banda Aceh dengan Kepatuhan Syariah sebagai Variabel Moderator
This study aims to examine the impact of digitalization, religiosity, and employee attachment on employee performance, with sharia compliance positioned as a moderating variable. The sample consists of 400 employees from Islamic banks in Banda Aceh, selected using simple random sampling techniques and calculated through the Slovin formula. This research emphasizes the utilization of primary data obtained via questionnaire distribution, analyzed using the Moderated Regression Analysis (MRA) statistical model. Findings indicate that, individually, digitalization, religiosity, and attachment exert a significant positive influence on the performance of Islamic bank employees in Banda Aceh. As a moderating variable, sharia compliance also demonstrates a significant positive effect on employee performance. The interaction between digitalization and sharia compliance significantly enhances employee performance. Additionally, the interaction between religiosity and sharia compliance positively influences employee performance. Similarly, the interaction between employee attachment and sharia compliance also reveals a significant positive impact on performance.
Copyright (c) 2025 Jurnal Ekonomi Manajemen dan Sekretari https://creativecommons.org/licenses/by-nc-nd/4.0/
Analisis Potensi Pemanfaatan Harta ‘Uqubat di Baitul Mal Aceh
This research investigates the effect of halal labeling and religiosity on purchasing decisions for beauty products, while also assessing the moderating role of gender in the relationship between these variables. The study utilized a sample of 100 cosmetic product users in Banda Aceh, selected through purposive sampling. Data were collected via an online questionnaire and analyzed using multiple linear regression and moderated regression analysis. The findings indicate that both halal labeling and religiosity significantly and positively influence purchasing decisions for cosmetic products. Consumers who place greater importance on halal labeling and exhibit higher levels of religiosity demonstrate a stronger tendency to purchase cosmetic products.
Analisis Determinan Perilaku Donasi Masyarakat pada Lembaga Filantropi Islam di Kota Banda Aceh
Philanthropic organizations play a vital role in Indonesia by providing assistance to those in need, including the poor, dhuafa, and disaster victims. However, in 2022, one Islamic philanthropic organization in Indonesia was involved in a case of fund misappropriation, raising concerns about potential ripple effects on other institutions. This study examines the influence of credibility, brand awareness, and financial literacy on public interest in donating to philanthropic institutions in Banda Aceh. Using a quantitative approach, this research employs linear regression analysis as the primary analytical tool. A total of 100 respondents were selected as samples, determined through Cochran's formula and a nonprobability sampling method. The findings indicate that credibility, brand awareness, and financial literacy positively impact the public's interest in donating to Islamic philanthropic institutions in Banda Aceh. Collectively, these factors significantly influence the intention to donate among residents of Banda Aceh.
Implementasi Etika Bisnis Islam dalam Operasional Koperasi Pegawai Mahkamah Syar’iyah di Provinsi Aceh
Business ethics holds a significant position in the economy, particularly within societies that prioritize religious values. In Islamic teachings, business ethics are rooted in religious principles and strong moral foundations. This study examines the application of Islamic business ethics in the Employee Cooperative of the Sharia Court in Aceh using a descriptive qualitative methodology. Data collection methods included interviews, observations, and documentation, which were subsequently analyzed through data reduction, presentation, and verification techniques. The findings reveal that the cooperative adheres to fundamental Islamic business ethics principles, such as unity, balance, free will, responsibility, and truthfulness. The management of remaining business results (SHU) is conducted equitably and proportionally, allowing members to participate voluntarily without compulsion. Furthermore, the cooperative fosters harmonious interactions among members by upholding honesty, transparency, and openness. These practices cultivate a just and ethical cooperative environment aligned with Islamic values, reinforcing integrity and fairness in its operations.
Apakah Etos Kerja Memediasi Pengaruh Pembinaan terhadap Keberhasilan Usaha Mustahik? Studi Empiris pada Penerima Zakat Produktif di Kota Banda Aceh
Poverty remains a critical issue requiring strategic and effective solutions. In Aceh, ultra-micro entrepreneurs face significant challenges in obtaining business capital from financial institutions, often resorting to high-interest loans from moneylenders. The Baitul Mal Aceh addresses this problem through the productive zakat program as a tool for poverty alleviation. This study analyzes the impact of coaching and mentoring on the success of mustahik businesses, mediated by work ethic variables. A quantitative research approach was employed, targeting productive zakat recipients of ultra-micro business capital assistance in Baitul Mal Aceh. A sample of 100 respondents was selected, and data were collected using questionnaires. The analysis was conducted using the Partial Least Square (PLS) method with SmartPLS version 3 software. The results reveal: (1) Coaching significantly and positively influences mustahik business success; (2) Mentoring significantly and positively influences mustahik business success; (3) Coaching significantly and positively influences work ethic; (4) Mentoring significantly and positively influences work ethic; (5) Work ethic significantly and positively influences mustahik business success; (6) Coaching significantly and positively influences mustahik business success through work ethic as a mediating variable; (7) Mentoring significantly and positively influences mustahik business success through work ethic as a mediating variable. These findings provide actionable insights for Baitul Mal Aceh in developing economic empowerment programs for mustahik and encouraging them to enhance their work ethic for entrepreneurial success.
Analisis Strategi Pemasaran Daring dalam Meningkatkan Penjualan UMKM Jok Boncengan Anak di Dusun Bancar
Marketing strategy is one of the main keys to business success, including online marketing strategy. In the era of digitalization like today, online marketing is one of the golden opportunities for business actors, one of which is a child bike seat manufacturer in Bancar Hamlet. The purpose of this study is to find out how the online marketing strategy is implemented by this UMKM and how it affects the sales rate of child bike seats. Researchers used Basu Swastha and Irawan's theory. The research method is a qualitative method for descriptive analysis of the results of interviews and observations. The location of this research is in Bancar, Singkalanyar, Prambon, Nganjuk, RT 018 RW 008. Based on the objectives of this study, the results and discussion are as follows: online sales are carried out on Shopee and Lazada. The online marketing strategy applied includes promotions in the form of discounts, cooperation with distributors, and paid advertising on Shopee. Besides that, the owner also has strategies such as the marketing mix strategy and SWOT analysis strategy, which are used as references to maintain products in the era of intense competition. The effect of the online marketing strategy implemented by the child bike seat manufacturer apparently has a positive and significant impact on the sale of its products. This can be seen from the sales data submitted by the author. In conclusion, this marketing strategy has a good impact on the sales improvement of the UMKM child bike seat.
Tinjauan Literatur: Analisis Harga Pokok Produksi pada Penetapan Harga Jual Produk
This study examines the significance of analyzing the Cost of Goods Sold (COGS) in determining product selling prices, particularly for Micro, Small, and Medium Enterprises (MSMEs). It evaluates the differences among full costing, variable costing, and traditional calculation methods in determining COGS and their respective impacts on selling prices. The objective is to offer recommendations to MSMEs for enhancing the accuracy of COGS calculations and improving competitiveness. The findings indicate that the full costing method yields more precise results and accounts for all production cost components, despite being more complex than other approaches. Consequently, training and simple technological solutions are essential to support MSMEs in adopting this method.
Pengaruh Penerimaan Pajak dan Inflasi Terhadap Pertumbuhan Ekonomi di Indonesia
The aim of this research is to analyze the relationship between tax revenues and inflation on economic growth. Using annual time series data from the 2000-2019 period. The research method used is multiple linear regression and autoregressive distribution lag (ARDL). The research results show that there is a cointegration relationship between economic growth and tax revenues and inflation. Using a multiple linear regression analysis model states that tax revenues and inflation have a positive and insignificant effect on economic growth. Furthermore, using autoregressive distribution lag (ARDL) analysis states that tax revenues have an insignificant negative effect in the long term, while in the short term tax revenues have a positive and significant effect on economic growth. Inflation has an insignificant negative effect on economic growth in the long term, but in the short term inflation has a significant negative effect on economic growth. This finding has the implication that efforts to increase economic growth can be made by keeping taxes and inflation levels at a stable level.
Copyright (c) 2024 Jurnal Ekonomi Manajemen dan Sekretari
Pengaruh Belanja Modal dan Belanja Barang dan Jasa Terhadap Tingkat Pengangguran dan Kemiskinan di Provinsi Sumatera Utara
This study analyzes the influence of capital expenditures and current expenditures on unemployment and poverty levels in 33 regencies/cities of North Sumatra Province during the 2010-2020 period using panel data. The estimation results show that capital expenditures have a positive and significant effect on poverty levels, while current expenditures have a negative and significant effect on poverty levels. Meanwhile, capital expenditures do not have a significant effect on unemployment rates, but current expenditures have a negative and significant effect on unemployment rates. These findings provide policy implications for local governments to optimize the allocation of current expenditures in reducing poverty and unemployment, as well as to review strategies and policies related to capital expenditures to have a positive impact in the long term.
Pengaruh Kunjungan Wisatawan dan Tingkat Hunian Hotel Terhadap Pendapatan Asli Daerah Kota Banda Aceh
Tourism has become one of the most significant export sectors in many developing countries. The development of tourism not only increases foreign exchange income but also creates job opportunities, stimulates the growth of the tourism industry, and triggers overall economic growth. Therefore, tourism development has become an important target for most governments, especially in developing countries. Indonesia, as the largest archipelago in the world, has high tourism potential, making it an attractive destination for both domestic and international tourists. Banda Aceh, the capital city of Aceh Province located at the northern tip of Sumatra Island, boasts many impressive tourist destinations. This study aims to analyze the impact of tourist visits, hotel occupancy rates, and guest stay duration on the local revenue of Banda Aceh. The analytical method used in this study is the Autoregressive Distributed Lag (ARDL) to determine both short-term and long-term effects. The results of the short-term analysis indicate that the variables of the number of tourist visits, hotel occupancy rates, and guest stay duration significantly affect PH as the dependent variable. However, for the dependent variable PR, the number of tourist visits and hotel occupancy rates are not significant, whereas guest stay duration is significant. In the long-term equation, none of the independent variables significantly influence the dependent variables PH or PR.
Hubungan Kausalitas antara Nilai Tukar, Produk Domestik Bruto dan Ekspor di Indonesia
This research aims to analyze the causal relationship between the exchange rate, GDP and exports both in the short and long term. The research target is time series data from exchange rate, GDP and Indonesian export variables. This research uses the Vector Error Correction Model (VECM) analysis method. The results of this research are that there is a unidirectional causal relationship between GDP and the exchange rate, and also between the exchange rate and exports. However, there is no causal relationship between exports and GDP, or vice versa. In the long term, the exchange rate has a significant negative impact on exports. Meanwhile, in the short term, exports have a negative and significant effect on the exchange rate and GDP. Apart from exports, GDP is also significantly influenced by the exchange.
Pengaruh Investasi Asing dan Pertumbuhan Ekonomi Terhadap Pengangguran di Pulau Sumatera
The aim of this research is to find out how economic growth and foreign investment affect the unemployment rate. The data used consists of panel data from 10 Sumatran provinces from 2011 to 2019. The analysis model uses panel regression with a fixed effect approach. Research finds that foreign investment has a negative and significant influence on increasing the unemployment rate, so increasing foreign investment can reduce the unemployment rate on the island of Sumatra. It was also found that economic growth had a negative and significant effect on increasing unemployment. Therefore, the higher the level of economic growth in a region, the lower the unemployment rate. The implication of these findings is that the contribution of foreign investment and economic growth is needed to reduce unemployment rates in the region, and by increasing the contribution of foreign investment and economic growth, job opportunities will be created and unemployment rates will be reduced on the island of Sumatra.
Pengaruh Pertumbuhan Ekonomi dan Penanaman Modal Dalam Negeri (PMDN) terhadap Pengangguran
This research aims to estimate the realization of economic growth and PMDN on unemployment which is operationalized as a predictor variable. The interest rate margin for economic growth, domestic investment and unemployment are operationalized as predictor variables. Apart from that, unemployment is also positioned as a moderating variable between economic growth and PMDN. The data used is panel data from 6 provinces in Sulawesi using annual data for the 2016-2020 period. The analysis models is using panel regression with a fixed effect approach. Research finds that economic growth has no effects on unemployment. And PMDN has a significant effect on unemployment.
Pengaruh Pajak Daerah dan Belanja Pemerintah Terhadap Pertumbuhan Ekonomi di Provinsi Aceh Tahun 2008 - 2018
This research was conducted in Aceh province for the 2008-2018 period. The aim of this research is to determine the influence of regional taxes and government spending on economic growth in Aceh province in 2008-2018. This research uses secondary data for the 2008-2018 period sourced from the Central Statistics Agency and the Aceh Financial Management Agency. In this study, time series linear regression analysis was used using the eviews 9 analysis tool. The data used was 11 year time series data. Based on the results of tests carried out with probability on variables, it can be concluded that regional taxes and government spending have a positive and significant influence on economic growth in the narrow sense in Indonesia. From the results of the data regression carried out, the R2 (Coefficient of Determination) value is 0.689762, this means that 68.97% of GRDP at constant prices in Aceh province can be explained by regional tax and government spending variables, while the remainder is 31.03% influenced by other variables.
Faktor Penentu Perilaku Berwirausaha Dikalangan Wanita Muslim: Bukti Empiris di Kota Banda Aceh
This research uses quantitative methods by obtaining sources from primary and secondary data. The aim is to determine the effect of environmental factors, capital and Islamic religiosity on entrepreneurial behavior among Muslim women in the new Atjeh market, Banda Aceh city. The population in this study were traders in the new Atjeh market on the 3rd floor with a sample of 55 respondents using the slovin formula. The data analysis technique in this study used multiple linear regression using SPSS statistics 22. The results of this study indicate that partially family environment factors and capital factors have a significant positive effect on entrepreneurial behavior among Muslim women in the New Aceh market. Meanwhile, Islamic religiosity has a positive and insignificant effect on entrepreneurship among Muslim women in the New Aceh market. Simultaneously family environment, capital and religiosity have a significant effect on entrepreneurial behavior among Muslim women.
Pengaruh Inflasi dan Pengangguran Terhadap Pertumbuhan Ekonomi di Indonesia
This research aims to determine the effect of inflation and unemployment on economic growth in Indonesia. Using annual time series data for the period 2000-2022, the analysis model used is multiple linear regression and autoregressive distribution lag (ARDL). This research reveals that there is no cointegration relationship between economic growth and inflation and unemployment. In both the long and short term, inflation has a positive impact on economic growth. Meanwhile, unemployment in both the long and short term has a negative impact on economic growth. These findings have implications that efforts to increase Indonesia's economic growth can be carried out through policy interventions related to the money supply which influences inflation and increases employment opportunities in order to reduce unemployment.
Pengaruh Akses Permodalan, Strategi Pemasaran dan Inovasi Produk terhadap Kinerja Usaha Konveksi di Kota Banda Aceh
This research aims to analyze the influence of access to capital, marketing strategy and product innovation on the performance of convection businesses in the city of Banda Aceh. The research sample was 59 business actors who run their businesses in Kampung Baru village as a convection business center in the city of Banda Aceh. Data was collected using a questionnaire and then the data was analyzed using multiple linear regression statistical equipment. This research reveals that access to capital, marketing strategies and product innovation can significantly improve the performance of convection businesses. The easier it is for business actors to access external capital sources, the better the marketing strategy implemented, the better the business performance. Likewise with product innovation, innovative business actors have better business performance than those who are less innovative. Therefore, increasing access to sources of capital, improving the ability of business actors to implement marketing strategies and innovating the products/services offered can be a recommended policy for relevant agencies in the city of Banda Aceh.
Pengaruh Uang Elektronik, Uang Kartal dan Tingkat Suku Bunga Terhadap Kecepatan Perputaran Uang di Indonesia
This research was conducted to see the influence of electronic money, currency and interest rates on the velocity of money in Indonesia. The method used is Autoregressive Distributed Lag (ARDL). The data used is secondary data sourced from Bank Indonesia and the Central Statistics Agency from 2010-2021 in quarterly form. Electronic money, currency and interest rates are independent variables, while velocity of money is the dependent variable. The results of this research show that (1) Electronic Money variables in the long term are able to have a significant influence on the velocity of money in Indonesia, however, in the short term Electronic Money is not able to have an influence on the velocity of money in Indonesia. (2) Currency variables in the long term and short term are able to have a significant influence on the velocity of money in Indonesia. (3) Interest rate variables in the long term and short term are able to have a significant influence on the velocity of money in Indonesia. (4) Overall, the variables Electronic Money, Currency and Interest Rates are able to have a significant influence on the velocity of money in Indonesia.
Pengaruh Belanja Modal Terhadap Distribusi Pendapatan (Bukti Data Panel Kabupaten Kota di Aceh)
The main purpose of our research study is to investigate the effect of capital expenditure provided by the government to generate regional income. Using a panel dataset from 23 districts / cities in Aceh province from 2015 to 2017. The permanent effect method The panel panel regression method of the fixed effect method and the Granger causality test was operationalized to test the functional relationship between these variables. The study found that the level of capital expenditure was not significant for income distribution in Aceh. This indicates that the economic activity of the people in the area is highly dependent on the availability of capital expenditure budget allocations, regions with a relatively larger portion of capital expenditure are able to generate income that is also relatively larger compared to regions with relatively smaller capital expenditure. Therefore, the Government of Aceh's regencies in Aceh needs to increase the allocation of regional budgets in the form of capital expenditure. As well as the central, provincial and district governments in Aceh must pay serious attention to capital expenditures given to all municipal districts in the area.
Pengaruh Antara Kemiskinan dan Investasi Terhadap Ketimpangan
This study was conducted with the aim of estimating and knowing the results of the analysis of the effect between poverty and investment on inequality in Indonesia in the period 2007 to 2022. The data used is sourced from the Central Statistics Agency (BPS) and the World Bank in Indonesia in the form of Time Series data. This analysis used multiple linear regression and autoregressive distributed lag (ARDL) methods. The results of research with multiple linear regression show that the poverty rate has a negative and insignificant effect on inequality and in the investment sector has a negative and also insignificant effect on inequality in Indonesia. While the results of ARDL in the short and long term that investment has a positive and significant effect on inequality. One of the implications of this finding is an effort to increase investment in order to increase the production of goods and services in a region and can reduce the level of inequality in the region.
Pengaruh Nilai Tukar dan Nilai Ekspor Gas Alam Terhadap Penerimaan Pajak Ekspor
This research aims to analyze the influence of the exchange rate and the value of natural gas exports on Indonesian export tax revenues and analyze the causal relationship between these three variables. Using data in the form of time series data for the period 2005 to 2022 (n = 18). Data were analyzed using Multiple Linear Regression and Vector Error Correction Model (VECM) methods. The results of this research show that in the long term the value of natural gas exports has a positive and significant effect on export tax revenues. Meanwhile, in the short term, export tax revenues in the previous year have a negative and significant effect on the value of natural gas exports in the current year. The results of this research also show that there is a two-way causal relationship between the Natural Gas Export Value and the Exchange Rate. Furthermore, there is a one-way causal relationship between Export Tax Revenues and the Exchange Rate and between Natural Gas Export Values and Export Tax Revenues.
Pengaruh Ekspor dan Belanja Pemerintah Terhadap Pertumbuhan Ekonomi
This research aims to analyze the influence of exports and government spending on economic growth in Indonesia. Using Time-Series data for the period 1999-2019 and analysis of multiple linear regression models and autoregressive distribution lag (ARDL). The results of this study show that there is a cointegration relationship between economic growth and exports and government spending. The results of multiple linear regression show that exports have an insignificant positive relationship with economic growth, while government spending has an insignificant negative relationship with Indonesia's economic growth. The results using Autoregressive Distributed Lag (ARDL) show that in the long term exports have an insignificant positive effect on economic growth, while in the short term exports have a positive and significant effect on economic growth. Government spending, both in the long and short term, has an insignificant negative effect on economic growth. This finding has the implication that increasing economic growth can be done by increasing the level of exports and allocating government spending to productive things.
Pengaruh Pajak dan Belanja Modal Terhadap Pertumbuhan Ekonomi (Data Panel di Provinsi Kalimantan Timur)
This study aims to see the effect of tax revenue and capital expenditure on economic growth in East Kalimantan. The data used is panel data of 8 districts and cities in East Kalimantan during the period 2013 to 2020. The data analysis equipment used is fixed-effect method panel regression, then continued with panel vector autoregression (PVAR) analysis. The results found that economic growth in a particular period was significantly influenced by economic growth in the previous period. Capital expenditure in a particular period is also significantly influenced by capital expenditure in the previous period. Taxes do not have a two-way causality relationship with economic growth and capital expenditure does not have a two-way causality relationship with economic growth. However, there is a one-way causality relationship between taxes and capital expenditure.
Pengaruh Sumber Daya Manusia dan Bencana Alam Terhadap Pertumbuhan Ekonomi
This research aims to analyze the influence of human resources and natural disasters on Indonesia's economic growth. Using annual time series data starting from 2008-2022 with multiple linear regression methods and autoregressive distributed lag (ARDL) models. This study reveals that there is no cointegration relationship between economic growth and human development indices and natural disasters. Both in the short and long term, human resources as measured using the human development index have a negative effect in the short and long term. Likewise, natural disasters which are measured using the number of natural disaster evacuees have a negative effect in both the short and long term on Indonesia's economic growth. These findings have implications that solutions to increase economic growth can be realized through economic development policies, ensuring investment in education and human development is right on target and developing disaster emergency response plans and building disaster-resistant infrastructure.
Akuntabilitas Perencanaan dan Tata Kelola Anggaran (Studi Kasus Pada Pembangunan Mesjid Agung Al Falah Sigli
This thesis examines the accountability of budgeting and budget management in the construction of the Al-Falah Grand Mosque in Sigli. The objective of this thesis is to understand the budgeting and allocation system for the mosque's construction and to assess the committee's supervision and evaluation of the construction process. This research employs a qualitative approach with a field study methodology. The primary data sources are obtained through interviews, observations, and documentation, supplemented by secondary data to strengthen and support the primary data. The results of this study indicate that the budgeting and allocation system for the construction of the Al-Falah Mosque in Sigli is funded by the Special Autonomy Fund for Aceh, proposed by the Pidie Regency Government to the Aceh Government and the Aceh Provincial House of Representatives. The allocation of funds for the mosque's construction varies each year, with 14.21% from the Special Autonomy Fund for Aceh (DOKA) in 2015, 19.64% in 2016, and so on until 8.22% in 2022. Regarding supervision and evaluation, the Pidie Regency Government issued a Regent's Regulation to monitor and evaluate all forms of processes and stages of the mosque's construction.
Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Online Pada E-Commerce Shopee Pasca Pandemi Covid-19: Studi Empiris di Kota Banda Aceh
This research uses quantitative methods by obtaining data sources from primary and secondary data. This study aims to determine how the effect of price, trust and security on online purchasing decisions on Shopee e-commerce after the covid-19 pandemic. The population in this study were the people of Banda Aceh City with a sample of 100 respondents using the purposive sampling technique formula. The data analysis method uses the multiple linear regression using the help of SPSS software. The research results obtained show that the price, trust and security variables simultaneously have a positive and significant effect on purchasing decisions. Partially, each variable, namely price, trust and security, has a positive and significant effect on purchasing decisions.
Pemetaan Bibliometrik Terhadap Distribusi Pendapatan Sebagai Instrument Pengentasan Kemiskinan dalam Perspektif Ekonomi Islam
Distribusi pendapatan dalam perspektif ekonomi Islam bukan hanya sekedar aktivitas ekonomi, tetapi merupakan ibadah dan tanggung jawab sosial yang bertujuan untuk mewujudkan masyarakat yang adil, makmur, dan sejahtera. Upaya pengentasan kemiskinan melalui distribusi pendapatan yang adil dan merata menjadi salah satu pilar utama dalam pembangunan ekonomi yang berkelanjutan dan inklusif. Penelitian ini bertujuan untuk mengetahui dan menganalisis mengenai pemetaan bibliometrik terhadap distribusi pendapatan sebagai instrument pengentasan kemiskinan dalam perspektif ekonomi Islam. Dalam penelitian ini metodologi yang digunakan yaitu penelitian deskriptif, pendekatan kuantitatif dengan analisis bibliometrik. Jumlah populasi dan sampel yang digunakan yaitu: 1.130 paper. Hasil penelitian menunjukkan bahwa: (1) Distribusi pendapatan yang adil merupakan salah satu pilar utama dalam ekonomi Islam dan dianggap sebagai instrumen penting untuk mengentaskan kemiskinan. Dalam perspektif ekonomi Islam, distribusi pendapatan dilakukan melalui berbagai mekanisme yang diatur oleh prinsip-prinsip syariah. Berikut adalah beberapa instrumen utama dalam distribusi pendapatan menurut ekonomi Islam: Zakat, Sadaqah, Waqf, Qard Hasan, Redistribusi melalui Pajak, Larangan Riba, Peran Negara dan Etika Bisnis. (2) Distribusi pendapatan yang adil melalui instrumen-instrumen tersebut diharapkan dapat menciptakan keseimbangan ekonomi dan mengentaskan kemiskinan. Prinsip-prinsip ekonomi Islam berfokus pada kesejahteraan sosial, keadilan, dan kepedulian terhadap sesama, yang semuanya berkontribusi pada terciptanya masyarakat yang lebih adil dan sejahtera. (3) Berdasarkan cretae a map based on text data, terdapat 1.130 topik paper penelitian dan 20493 trems yang paling banyak dipilih oleh peneliti dan menjadi tren dalam riset tentang distribusi pendapatan sebagai instrument riset konsep pengentasan kemiskinan dalam perspektif ekonomi Islam.
Perilaku Muzakki Menggunakan Layanan M-Banking dengan Behavior Intention Sebagai Variabel Intervening
Penelitian ini menggunakan metode kuantitatif frngan memperoleh sumber data dari data primer dan sekunder. Penelitian ini bertujuan untuk mengetahui bagaimana perilaku muzakki menggunakan layanan digital m-banking untuk membayar zakat dengan menggunakan teori penerimaan dan penggunaan teknologi (UTAUT) dimana behavioral intention sebagai variable intervening. Populasi dalam penelitian ini adalah masyaraka yang membayar zakat via m-banking dengan sampel sebanyak 120 responden menggunakan rumus teknik Malhotra. Metode analisis data menggunakan Struktural Equation Modeling (SEM) dengan menggunakan bantuan software SmartPLS versi 4.1. Hasil penelitian yang diperoleh menunjukkan bahwa variabel Performance expectancy, Social Influence, Facilitating Condition, secara langsung berpengaruh terhadap behavior intention. Sedangkan effort expectancy tidak berpengaruh terhadap behavior intention. Variabel Performance expectancy, effort expectancy, Social Influence, dan behavior intention berpengaruh terhadap usage adoption, sedangkan Facilitating Condition tidak berpengaruh. Secara langsung terhadap usage adoption. Hasil hipotesis untuk pengaruh secara tidak langsung menunjukkan bahwa Performance expectancy, Social Influence, Facilitating Condition berpengaruh terhadap usage adoption melalui variabel behavior intention, sedangkan effort expectancy tidak berpengaruh terhadap usage adoption melalui variabel behavioral intention.
Implementasi PSAK No. 109 Pada Organisasi Pengelolaan Zakat dan Perannya dalam Meningkatkan Akuntanbilitas dan Transparansi Pada Baitul Mal Provinsi Aceh
This research aims to find out and analyze the implementation of PSAK No. 109 Concerning Zakat, Infaq and Sadaqah on Zakat Management Organizations (OPZ) in Increasing Accountability and Transparency in Baitul Mal Aceh Province. In this research, the methodology used is: descriptive research with a qualitative approach. The results of this research show that: (1) Baitul Mal Aceh (BMA) Aceh Province has implemented PSAK No. 109 in terms of Financial Reporting including the Aspects of Recognition, Measurement, Presentation and Disclosure of Zakat funds, Infaq/Alms and other Religious Assets (HKL) which is in accordance with the Standardization and provisions in the Statement of Financial Accounting Standards No. 109 concerning Zakat, Infaq and Alms. In terms of accountability, Baitul Mal Aceh has fulfilled the aspects of accountability and transparency as a public service in carrying out the process of auditing its financial reports every period and conveying information openly through information media (print, digital and website) regarding financial reports as a form of responsibility/accountability and transparency to the Community (Mustahik and Muzakki) and obtaining the WTP (Fair Without Exception) Predicate from the Aceh Government. (2) In the process of implementing Statement of Financial Accounting Standards No. 109 concerning Zakat, Infaq and Alms Accounting, Baitul Mal Aceh (BMA) has several obstacles or obstacles in implementing PSAK No. 109 Standardization, in the form of a lack of competent Human Resources (HR). in the field of financial accounting and the absence of a system or application/program in preparing financial reports for Zakat, Infaq and Alms.