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    Indonesia Strategic Diplomacy in Indo-Pasific Region

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    The current world's geopolitical developments are directed towards the Indo-Pacific region. The struggle for influence of major powers and its economic value has made this region became the centre of world attention. Indonesia and ASEAN countries located in this region have the same interests to construct a conducive, peace and stable region. For these reasons, the role and leadership of Indonesia are very much needed as one of the major countries in the region to achieve those conditions. The primary questions of this essay are: How does Indonesia’s current strategic environment exist? What are Indonesia’s security strategic elements? and How far do the implications for security strategy work

    Subject Teacher Congress A Strategy Teachers' Capacity Upgrade (Korespondensi)

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    This paper explores efforts in improving teacher professionalism through Subject Teacher Congress. This research was conducted in Aceh Tamiang, Indonesia. Under qualitative methods. The sampling technique was carried out by purposive sampling. This research used primary and secondary data. The preliminary data were derived from non-participant observation and in-depth interviews with teachers, the head of the Ministry of Religion of Aceh Tamiang District, and the coordinator of subject teachers. The data in this study were analyzed using descriptive analysis. Performed Data analysis in three stages; data reduction, presentation, and conclusion. Research showed that subject teacher congress has a positive impact on the development of teacher professionalism. The Subject Teacher Congress (STC) contributes to teachers' capacity upgrades. As their knowledge and skills improve, teachers will also strengthen their capacity in lesson delivery. STC has a significant contribution in enhancing teachers' competence. The Teacher Congress congress has a strong correlation in improving teacher professionalism

    Lembar Peer Review (DEBATE TECHNIQUE IN TEACHING SPEAKING)

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    This study examined the implementation of debate technique in teaching speaking to the third semester students of IAIN Lhokseumawe. This true experimental research had experimental class and control class consisted of 30 students for each class, and the total of the sample was 60 students. This study obtained the data by conducted tests; pretest, posttest, and questionnaire. To find out the differences between experimental and control groups in term of speaking skill, this study used SPSS 17 to analyze the data, and the percentage formula was used to analyze the students’ responses toward the implementation of debate technique in the experimental group. The results showed the significance value of both the experimental and control group in the post-test was 0.84 or higher than α=0.05. It concluded that there were no any significant differences in term of speaking ability between the students who were taught speaking by using debate technique and those who were not taught speaking by using debate technique (that H0 was accepted and Ha was rejected). Besides, the results of questionnaires revealed that the students gave positive responses related to the use of debate technique in teaching speaking. Keywords: Debate, Technique, Teaching Speakin

    Analisis Efisiensi Ekonomi Usahatani Ubi Kayu Di Kecamatan Tanjung Morawa Kabupaten Deli Serdang

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    Upaya pencukupan penyediaan pangan pokok demi terwujudnya ketahanan pangan tergantung dari swasembada pangan daerah masing – masing. Ubi kayu merupakan salah satu komoditas subsector tanaman pangan penghasil karbohidrat. Kecamatan Tanjung Morawa merupakan daerah yang memiliki lahan ubi kayu terluas nomor dua setelah Kecamatan Percut Sei Tuandi Kabupaten Deli Serdang, yaitu luas areal sebesar 981 Ha. Kecamatan Tanjung Morawa menghasilkan produksi ubi kayu sebesar 28.605 Ton dan produktivitas sebesar 29,15 Ton/Ha. Namun Kecamatan Tanjung Morawa memiliki produktivitas ubi kayu lebih rendah dibandingkan kecamatan lainnya. Rendahnya produktivitas ubi kayu diduga berkaitan erat dengan efisiensi penggunaan faktor produksi, karena kurang optimalnya penggunaan jumlah dan kombinasi faktor produksi yang mengakibatkan rendahnya produksi dan tingginya biaya produksi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh signifikan terhadap produksi ubi kayu dan menganalisis tingkat efisiensi ekonomi usahatani ubi kayu. Penelitian ini menggunakan data primer dan sekunder. Metode pemilihan sampel terhadap 57 responden dilakukan secara simple random sampling. Analisis efisiensi teknis pada penelitian ini menggunakan estimasi fungsi produksi stochastic frontier dan efisiensi alokatif mengunakan nilai produksi marginal (NPM), kemudian efisiensi ekonomi dihitung dengan cara mengalikan nilai efisiensi teknis dengan efisiensi alokatif. Hasil penelitian menunjukkan bahwa luas lahan, tenaga kerja dan bibit berpengaruh signifikan terhadp produksi ubi kayu. Usahatani ubi kayu di Kecamatan Tanjung Morawa telah mencapai efisiensi secara teknis, dengan rata-rata tingkat efisiensi teknis sebesar 81,16%. Namun secara alokatif rata-rata nilai efisiensi alokatif sebesar 1,5157 > 1 dan nilai efisiensi ekonomi sebesar 1,2301 > 1. Artinya usahatani ubi kayu di Kecamatan Tanjung Morawa masih belum efisien secara ekonomi

    PENGARUH LEVERAGE, PENURUNAN ARUS KAS OPERASI, FIXEDASSET INTENSITY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEPUTUSAN REVALUASI ASET TETAP

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    Abstact: This study aims to examine the effect of leverage, decreased operating cash flow, fixed asset intensity, and company growth on fixed asset revaluation decisions in chemical sub-sector companies listed on 5 ASEAN exchanges in 2017-2019. The data used in this research is secondary data that comes from the financial reports of each stock exchange. The number of samples in this study were 135 observations using purposive sampling technique. Data is accessed through the website www.idx.co.id, www.bursamalaysia.com, www.sgx.com, www.edge.pse.com.ph, and www.set.or.th. Methods of data analysis in this study using logistic regression analysis method. The results showed that fixed asset intensity had a positive and significant effect on fixed asset revaluation decisions, while leverage, decreased operating cash flow, and company growth had no effect on fixed asset revaluation decisions. Keywords : Leverage, Decrease in Operating Cash Flow, Fixed Asset Intensity, Company Growth, and Fixed Asset Revaluation Decisions

    ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN

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    his 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

    Hasil Uji Plagiasi (Investment decisions, financing and dividends to increase firm value: a case study of manufacturing companies in Indonesia)

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    This study aims to determine the direct relationship of firm value with investment decisions, funding, dividends, and agency costs. The method used in this research is descriptive. The object under study is the manufacturing companies listed on the Indonesia Stock Exchange IDX during 2008-2017, totalling 108 companies. Data was collected using a survey method on cross-sectional and time-series data. The data analysis method used the Partial Least Square (PLS) technique. Tobin’s Q is used as a parameter of firm value. CAP/BVA as an investment decision parameter, DER as a funding decision parameter, DPR as a dividend decision parameter, and FCF as an agency cost parameter. The results directly influence the model that investment decisions, funding decisions, dividend decisions, and agency costs positively affect firm value. The indirect impact states that agency costs significantly mediate the relationship between investment decisions, funding decisions, and dividends on firm value. Keywords: Company Performance; Investment Decisions; Financial Decisions; Dividend Decision; Agency Cost

    Analisis Algoritma K-Medoids pada Sistem Klasterisasi Produksi Perikanan Tangkap Kabupaten Aceh Utara

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    Belum adanya sistem pengelolaan data produksi perikanan tangkap di Kabupaten Aceh Utara menyebabkan pemerintah Kabupaten Aceh Utara kesulitan dalam mengklasterisasi data produksi perikanan tangkap. Penelitian ini bertujuan untuk menerapkan algoritma k�medoids dalam sistem klasterisasi data produksi perikanan tangkap berbasis web menjadi tiga klaster. Penelitian ini menggunakan data produksi perikanan tangkap di Kabupaten Aceh Utara tahun 2019-2020 yang diperoleh dari Dinas Kelautan dan Perikanan Kabupaten Aceh Utara. Hasil penelitian dengan 10 kali pengujian menunjukkan bahwa nilai rata-rata iterasi k-medoids sebesar 2,5 dengan jumlah iterasi terbanyak 4 iterasi dan iterasi terkecil senilai 2 iterasi. Hasil cluster data produksi perikanan tangkap dengan jenis tangkapan ikan Albakora masuk kedalam potensi produksi tangkapan klaster sedang. Jenis tangkapan ikan Alu-alu, Tongkol Krai, Tuna Mata Besar, Tuna Sirip Biru Selatan masuk kedalam cluster rendah. Jenis tangkapan ikan Banyar, Bawal Hitam dan Bawal Putih masuk kedalam klaster tinggi. Adapun hasil klaster yang terbentuk dapat membantu pemerintah Kabupaten Aceh Utara dalam mengambil kebijakan untuk menambah nilai produksi tangkapan ikan di Kabupaten Aceh Utara

    PENGARUH KARAKTERISTIK INDIVIDU BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TRANSFORMASIONAL

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    Village (Gampong) Owned Enterprises with Local Wisdom Between Opportunities and Threats in The Area Of COVID-19 Pandemic (Research at The Government Environment of Lhokseumawe City)

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    Sebelum munculnya Covid-19 yang berkembang di seluruh dunia, Pemerintah Pusat Indonesia telah mengeluarkan Undang-Undang Nomor 6 Tahun 2014 tentang Desa, yang merupakan kebijakan yang mengatur tingkat penyelenggaraan Desa. Namun dalam undang-undang ini tidak ada alokasi dana pembangunan dan pemberdayaan desa yang menjadi basis masyarakat pada tingkat penyelenggaraan pemerintahan desa (gampong). Dana yang bersumber dari APBN, APBD Provinsi atau Kabupaten, diharapkan dapat mendukung kemajuan desa menjadi desa mandiri yang mampu menata dan mengelola. Alokasi dana desa dalam bentuk Anggaran Pendapatan dan Belanja Desa (APBG) diarahkan untuk membiayai kegiatan pemerintahan, pembangunan, dan pemberdayaan masyarakat. Untuk itu, Pemerintah telah mengeluarkan kebijakan khusus penanganan Covid-19 dengan mengalokasikan Dana Desa untuk mengatasi permasalahan yang timbul akibat pandemi Covid-19. Khusus untuk bidang ekonomi melalui pembentukan Badan Usaha Milik Desa (BUMG) yang menjadi penggerak usaha untuk meningkatkan kualitas hidup dan mewujudkan kesejahteraan masyarakat pedesaan. Dengan pendekatan kualitatif deskriptif menggunakan tiga metode yaitu observasi, wawancara dan analisis dokumentasi. Penelitian ini bertujuan untuk mengetahui potensi usaha dengan kearifan lokal melalui analisis SWOT dengan fokus pada Badan Usaha Milik Desa. Berdasarkan analisis SWOT, pada akhirnya Badan Usaha Milik Desa akan memfasilitasi kegiatan dalam mewujudkan rencana yang sesuai dengan kearifan lokal untuk kesejahteraan masyarakat khususnya di era pandemi Covid-19

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