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All Journal Jurnal Akuntansi Muhammadiyah Jurnal EMT KITA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Serambi Engineering
Hamdiah, Cut
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Religion Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Energy Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH Hamdiah, Cut
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i1.2116

Abstract

Penelitian bertujuan untuk mengetahui pengaruh secara simultan dan parsial pemanfaatan teknologi informasi dan pengawasan keuangan daerah terhadap ketepatanwaktu pelaporan keuangan pemerintah daerah Kabupaten Simeulue. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Simeulue. Jumlah populasi dalam penelitian ini sebanyak 70 responden. Data yang dikumpulkan menggunakan kuesioner dengan satuan pengukuran skala likert. Teknik analisis yang digunakan dalam menganalisis data adalah regresi linier berganda dan untuk pengujian hipotesis digunakan uji-F dan uji-t dengan bantuan program SPSS versi 20. Hasil uji-F (simultan) menunjukkan bahwa variabel yang diteliti yaitu Pemanfaatan teknologi informasi dan pengawasana keuangan daerah secara simultan berpengaruh terhadap ketepatanwaktu pelaporan keuangan pemerintah daerah dengan nilai Fhitung sebesar 17,363 dan nilai Ftabel sebesar 3,13 dengan taraf signifikansi 0,000 pada tingkat signifikan 5%Kata kunci: pemanfaatan teknologi informasi, pengawasan keuangan daerah, ketepatanwaktu pelaporan keuangan pemerintah daerah
Analisis Dampak Anggaran Infrastruktur Perkapita yang Dimediasi oleh Anggaran Keamanan Perkapita Berpengaruh Terhadap Pertumbuhan Ekonomi Provinsi Aceh Zainuddin; Hamdiah, Cut; Maryam; T. Makmur
Jurnal EMT KITA Vol 8 No 2 (2024): APRIL 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i2.2385

Abstract

The aim of this research is to examine the influence of the per capita infrastructure budget and per capita security budget on economic growth as measured by Gross Regional Domestic Product in Aceh Province. As well as to examine the per capita security budget mediating the per capita infrastructure budget in influencing growth in Aceh Province during the observation period. The data in this analysis comes from www.bps.go.id and www.djpk.go.id. This analysis uses panel data analysis with a random effect model and uses the Sobel test. The research results show that the per capita infrastructure budget and per capita security budget simultaneously influence economic growth in Aceh province. The per capita infrastructure budget is partially significant to economic growth in Aceh province, and the per capita security budget is not significant to economic growth in Aceh province. Furthermore, the per capita security budget variable cannot mediate the per capita infrastructure budget in influencing economic growth in Aceh Province.
Factors Affecting Delay in Reporting Village Government Financial Accountability in Delima Subdistrict, Pidie Regency Hamdiah, Cut; Maisur, Maisur
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2801

Abstract

The purpose of this study is to analyze the factors that affect the delay in reporting village government financial accountability in the Delima District, Pidie Regency. The sample in this study were 44 financial groups. In determining the sample using saturated sampling andfield research method. While the analysis toolused is multiple linear regression. From the results of the analysis obtainedThe factors that cause the dominant delay are the HR factor on the educational background indicator, information technology on the application update indicator, supporting facilities on the internet indicator, the internal control system on the dual position indicator, and the rule of law on the indicator of minimal understanding of legislation. The implication of this research for the working unit is that it can improve the quality of timely submission of financial reports.
Inovasi Desain Produk sebagai Strategi Meningkatkan Profitabilitas UMKM Kerajinan Rumahan Maryam, Maryam; Intan Amalia, Cut; Hanum, Filia; Hamdiah, Cut; Wahyuna, Misra
Jurnal Serambi Engineering Vol. 10 No. 3 (2025): Juli 2025
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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

Abstract

The enhancement of competitiveness and profitability of home-based craft MSMEs can be achieved through the implementation of product design innovation as a key strategy. This study employs a literature review approach aimed at examining the impact of innovative design on business performance and identifying the challenges and readiness of MSMEs in adopting such innovations. A qualitative approach was employed, entailing observations and interviews with MSME actors who have implemented design innovation. The findings indicate that product designs that align with market trends, ergonomics, and production efficiency can enhance turnover by up to 50% and expand market segmentation. However, challenges persist, including a paucity of design expertise, constrained access to capital, and suboptimal technological literacy. The strategic recommendations put forth include the enhancement of collaborative efforts among MSMEs, designers, and research institutions, in addition to the provision of training and government incentives. In summary, design is not merely an aesthetic matter; rather, it is a strategic investment that propels MSMEs toward sustainable, value-based growth.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH Hamdiah, Cut
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i1.2116

Abstract

Penelitian bertujuan untuk mengetahui pengaruh secara simultan dan parsial pemanfaatan teknologi informasi dan pengawasan keuangan daerah terhadap ketepatanwaktu pelaporan keuangan pemerintah daerah Kabupaten Simeulue. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Simeulue. Jumlah populasi dalam penelitian ini sebanyak 70 responden. Data yang dikumpulkan menggunakan kuesioner dengan satuan pengukuran skala likert. Teknik analisis yang digunakan dalam menganalisis data adalah regresi linier berganda dan untuk pengujian hipotesis digunakan uji-F dan uji-t dengan bantuan program SPSS versi 20. Hasil uji-F (simultan) menunjukkan bahwa variabel yang diteliti yaitu Pemanfaatan teknologi informasi dan pengawasana keuangan daerah secara simultan berpengaruh terhadap ketepatanwaktu pelaporan keuangan pemerintah daerah dengan nilai Fhitung sebesar 17,363 dan nilai Ftabel sebesar 3,13 dengan taraf signifikansi 0,000 pada tingkat signifikan 5%Kata kunci: pemanfaatan teknologi informasi, pengawasan keuangan daerah, ketepatanwaktu pelaporan keuangan pemerintah daerah
Co-Authors Hanum, Filia Intan Amalia, Cut Maisur, Maisur Maryam Maryam Maryam Rahmah Yulianti, Rahmah T. Makmur Wahyuna, Misra Zainuddin