Idhar Yahya
Fakultas Ekonomi Universitas Sumatera Utara

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH KABUPATEN ACEH TENGGARA Iskandar, Dudi; Bukit, Rina; Yahya, Idhar
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to look at the influence of the capacity of human resources, budget planning and budgeting politics on the synchronization between Regional Revenues and Expenditures Budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) - Provisional Budget Ceiling Priority (PPAS) document and to test the role of public transparency in moderating the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. The population of this study was 123 persons consisting of legislative members and officials/employees who were involved in the preparation of the Work Plan and Budget of 29 Regional Apparatus Working Units and all of them were selected to be the samples for this study by using census sampling method. The data used in this study were primary data obtained through the questionnaires directly distributed to the respondents. The data obtained were analyzed through multiple linear regression tests and interaction test. Hypothesis was simultaneously and partially tested through F test and t test. The result of hypothesis test in this study showed that simultaneously the variables of capacity of human resources, budget planning and budgeting politics had a positive and significant influence on the synchronization between APBD document and KUA-PASS  document, and partially, capacity of human resources and budgeting politics had a significant influence on the synchronization between APBD document and KUA-PASS document while budget planning had a negative and signifcant influence. The result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document. Keywords     :  APBD, KUA, PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparency
PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), PENDAPATAN ASLI DAERAH (PAD), DANA BAGI HASIL (DBH), BANTUAN KEUANGAN PROVINSI (BKP) TERHADAP IPM DENGAN BELANJA PELAYANAN DASAR (BPD) SEBAGAI MODERATING VARIABEL Widarwanto, Atanasius; Erliana, Erliana; Yahya, Idhar
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTACT The objective of the study was to analyze the influence of DAU, DAK, PAD, DBH, and BKP on IPM partially and simultaneously. Besides that, the research analyzed the influence of DAU, DAK, PAD, DBH, and BKP on IPM with BPD as moderating variable. The data were analyzed quantitatively by using generalized linear regression analysis, pooled data panel fixed effect method, and classic assumption test before the best research model was obtained. Independent variables were DAU, DAK, PAD, DBH, and BKP, while BPD was moderating variable and IPM was dependent variable. The samples consisted of 30 District/Town Administrations in the period of 2009-2012. The result of the research showed that, simultaneously, the variables of DAU, DAK, PAD, DBH, and BKP influenced IPM; partially, DAK and BKP did not have any influence on IPM. This was in line with the result of the research conducted by Setyowati and Suparwati (2012) which pointed out that DAU, DAK, and PAD had positive influence on IPM through PABM (Allocation of Capital Expenditures). It was also concluded that BPD played its role as moderating variable in strengthening and weakening the correlation of DAU, DAK, PAD, DBH, and BKP with IPM. Keywords: DAU (Block Grant), DAK (Special Grant), PAD (Regional Generated Revenues), DBH (Profit Sharing Fund), BKP (Provincial Financing Aid), IPM (Human Development Index), BPD (Basic Service Expenditures).
PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Arief, Muhammad Azhar; Erliana, Erliana; Yahya, Idhar
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTRACT  The purpose of this study was to find out, analyze an obtaine empirical proof about the influence of intellectual capital proxied through the Value Added Human Capital (VAHC), Value Added Employed (VACE), and Value Added Structural Capital (VASC) on the value of the companies listed in the Indonesia Stock Exchange, directly or with financial performance (ROE) as the intervening variable. The population of this study was 35 banking companies listed in the Indonesia Stock Exchange from 2009 to 2012, and 27 banking companies were selected to be the samples for this study based on the purposive sampling criteria. The data used in this study were the secondary data in the form of timeseries data with 3-yeas dimensions pooled from the 27 sample companies that the observation done were 81 observations. The data obtained wew analyzed through descriptive stastic analysis method and inferential stastic methodincluding: classical assumption test, multiple linear regression analysis, and modeling as well as determination coefficient analysis. The hypothesis in this study was proven simultaneously through F-test, partially hypothesis was tested through T-tested and path analysis. The conclution drawn from the result of data analysis showed that there was an influence of intellectual capital proxied through the Value Added Human Capital (VAHC), Value Added Capital Employed (VACE) and Value Added Structural Capital (VASC), on the value of the companies listed in the Indonesia Stock Exchange, directly or with financial performance (ROE) as the intervening variable. Keywords: Intellectual Capital, Financial Performance, Value of Company
Alat Pencacah Ikan Mekanis Meningkatkan Produktivitas Perajin: Studi Kasus Desa Hajoran Tapanuli Tengah Anizar, Anizar; Torong, M. Zainul Bahri; Yahya, Idhar
Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 4, No 1 (2018): September
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

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Abstract

Sektor perikanan laut merupakan sumber mata pencaharian masyarakat di kawasan pesisir pantai. Desa Hajoran di Kabupaten Tapanuli Tengah merupakan daerah pesisir pantai dengan potensi besar di sektor perikanan khususnya perikanan laut. Nelayan Hajoran menggunakan susunan bambu berbentuk segi empat berukuran 10m x 10m yang ditancapkan di tengah perairan untuk menangkap ikan. Ikan hasil tangkapan sebagian dijual dalam kondisi segar sedangkan sebagian lainnya diasinkan. Ikan yang telah diasinkan hanya dijual bagian badannya sedangkan bagian kepala ikan asin akan dicacah menjadi lebih kecil oleh perajin. Proses pencacahan dilakukan menggunakan parang dengan postur kerja duduk membungkuk, lutut terlipat dan telapak kaki tertekuk. Perajin mengeluhkan sakit pada pergelangan tangan, bahu, pinggang, pantat dan lutut sehingga kesulitan untuk dapat segera berdiri setelah proses pencacahan selesai. Perajin cacahan ikan memberikan masukan dalam bentuk kuesioner SNQ untuk menganalisa keluhan mereka selama ini. Kegiatan tersebut membutuhkan waktu yang lama, kualitas cacahan ikan yang tidak seragam, kapasitas produksi yang rendah serta menimbulkan rasa sakit pada anggota tubuh.Kegiatan pengadian pada masyarakat ini bertujuan meningkatkan produktivitas perajin cacahan ikan. Upaya yang dilakukan adalah pendampingan oleh tim ergonomi, pemberian materi berupa ceramah, pelatihan penggunaan fasilitas kerja ergonomis dan penyempurnaan metode kerja sehingga dibutuhkan partisipasi aktif perajin. Pemanfaatan alat pencacah ikan mekanis merupakan solusi untuk meningkatkan produktivitas perajin cacahan ikan. Cacahan ikan yang dihasilkan akan memiliki kehalusan yang dapat diatur, kualitas yang terjaga, waktu yang singkat serta  disain yang ergonomis. Perbaikan metode kerja yang dilakukan tim pengabdian menyebabkan perajin dapat bekerja lebih nyaman sehingga terjadi peningkatan produktivitas. 
Alat Pencacah Ikan Mekanis Meningkatkan Produktivitas Perajin: Studi Kasus Desa Hajoran Tapanuli Tengah Anizar, Anizar; Torong, M. Zainul Bahri; Yahya, Idhar
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 4, No 1 (2018): September
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

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Abstract

Marine fisheries sector is a source of community livelihood in the coastal area. Hajoran village in Tapanuli Tengah district is a coastal area with great potential in fishery sector, especially marine fishery. Fisherman Hajoran uses a rectangular bamboo arrangement measuring 10m x 10m which is plugged in the middle of the waters to catch fish. Some of the fish are sold in fresh condition while others are salted. The salted fish only sold the body parts while the salted fish head will be chopped into smaller pieces by the artisans. The process of enumeration is done using a machete with a work posture sitting bent, bent knees and bent legs. Crafters complain of pain on the wrist, shoulders, waist, buttocks and knees so difficult to be able to stand up after the enumeration process is complete. Fish replicating craftsmen provide input in the form of SNQ questionnaires to analyze their grievances over the years. The activity takes a long time, the quality of fish count is not uniform, low production capacity and cause pain in the limbs. Community service activity is aimed at increasing the productivity of shrimp fish craftsman. The effort is accompaniment by the ergonomics team, the giving of lecture materials, the training of ergonomic work facility and the improvement of working method so that the active participation of crafters is needed. Utilization of mechanical fish counter is a solution to increase the productivity of fish crackers. The resulting fish yields will have an adjustable subtlety, good quality, short time and ergonomic design. Improvement of work methods performed by the team of devotion causes the crafters to work more comfortable resulting in increased productivity.
BRUSH FIBER COMPLAINTS ON THE USE OF SITTING AND STANDING WORK Anizar, Anizar; Torong, Muhammad Zainul Bahri; Yahya, Idhar
ABDIMAS TALENTA Vol 3, No 2 (2018): Jurnal ABDIMAS TALENTA
Publisher : Universitas Sumatera Utara

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Abstract

Abstract Fiber brush production is entirely conducted manually by workers with the help of a very simple tool. Workers complain of experiencing pain in some parts of the body when working using sitting and standing postures. This study will evaluate the causes of pain complaints in workers who engage in fiber-binding and fiber-cutting activities. Pain complaints data are obtained from the Standard Nordic Questionnaire (SNQ) and work posture is assessed using the RULA and REBA methods. The assessment result shows that work method with unbalanced limb loadings induces pain complaints on workers. The choice between standing and sitting work posture is based on workload received by workers. Therefore, it is proposed to provide ergonomic work facilities in order to minimize the loading received by workers. Keywords : fiber brush, pain complaints, ergonomic work facilities, work posture.