Kelompok pengolahan dan pemasaran (Poklahsar) Harapan Ibu merupakan salah satu kelompok unggulan di Desa Sungai Kuruk III yang memiliki usaha kepiting rajungan kupas, dalam sehari kelompok ini dapat menghasilkan 70 kilogram daging kepiting dari 300 kilogram kepiting utuh, akan tetapi selama ini produk yang di hasilkan langsung di jual kepada penampung dengan harga jual dibawah pasar. Oleh karena itu dibutuhkan strategi pemasaran secara online agar produk dapat dipasarkan secara luas dengan harga diatas standar, sehingga dapat meningkatkan omset kelompok. Tujuan pengabdian ini untuk memberikan pendampingan pembuatan merek/label, dan kemasan yang menarik guna meningkatkan daya saing produk. Metode yang digunakan adalah Sosialisasi dan Pelatihan dengan melibatkan partisipatif mitra dalam setiap tahapan kegiatan. Hasil pengabdian ini diperoleh merek/label usaha mitra dan akun e-commerce penjualan produk mitra. Kesimpulan kegiatan pengabdian ini menunjukkan bahwa 91% mitra setuju bahwa pentingnya memiliki merek usaha, 90% mitra memahami strategi pemasaran usaha kepiting kupas, 84% mitra terampil menggunakan aplikasi penjualan dan media sosial untuk pemasaran usaha.

Pemerintah Daerah dituntut untuk menyelenggarakan Pengelolaan Keuangan Daerah secara Optimal sebagai bagian dari Upaya mewujudkan tata Kelola Pemerintah yang baik. Penelitian ini bertujuan untuk menganalisis pengaruh Flypaper Effect dan Legislature Size terhadap Pengelolaan Keuangan Daerah dengan Self Efficacy sebagai variabel pemoderasi pada Organisasi Perangkat Daerah (OPD) Kota Langsa. Sampel dalam penellitian ini berjumlah 51 Responden. Metode Penelitian Kuantitatif dengan data primer menggunakan analisis Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Flypaper Effect dan Legislature Size berpengaruh signifikan terhadap pengelolaan keuangan daerah. Selain itu,Self Efficacy terbukti mampu memoderasi pengaruh Flypaper Effect terhadap pengelolaan keuangan daerah serta memoderasi pengaruh Legislature Size terhadap pengelolaan keuangan daerah di Kota Langsa. Kesimpulan dari Penelitian ini yaitu Pemerintah Kota Langsa masi mengandalkan dana Transfer dari Pusat sebagai sumber utama pembiayaan belanja daerah tetapi Pemerintah Kota Langsa Juga bertekat mewujudkan Pengelolaan Keuangan daerah yang semakin baik melalui Peningkatan kapasitas Aparatur serta Pengawasan Legislasi. Temuan penelitian merekomendasikan bahwa peningkatan kapasitas dan keyakinan diri aparatur menjadi kunci dalam mewujudkan tata kelola keuangan daerah yang efektif

Penelitian ini bertujuan menganalisis pengaruh fiscal stress dan perilaku pemimpin terhadap pengelolaan keuangan daerah dengan perubahan anggaran sebagai variabel moderasi pada OPD Kota Langsa. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling di OPD di Kota Langsa. Data primer dikumpulkan melalui kuesioner dan dianalisis menggunakan uji regresi moderasi atau Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan: Fiscal Stress berpengaruh terhadap Pengelolaan Keuangan Daerah, Perilaku Pemimpin berpengaruh terhadap Pengelolaan Keuangan daerah, Perubahan Anggaran berpengaruh terhadap Pengelolaan Keuangan Daerah, Perubahan anggaran memoderasi pengaruh antara Fiscal Stress terhadap Pengelolaan Keuangan Daerah, Perubahan Anggaran memoderasi pengaruh antara Perilaku Pemimpin terhadap Pengelolaan Keuangan Daerah dan Perubahan Anggaran memoderasi pengaruh antara Fiscal Stress dan Perilaku Pemimpin terhadap Pengelolaan Keuangan Daerah. Kesimpulan penelitian ini yaitu pengelolaan keuangan daerah akan berjalan lebuh efektif apabila pemerintah daerah mampu mengelola Fiscal Stress secara tepat, didukung oleh Perilaku Pemimpin yang baik serta mekanisme Perubahan Anggaran yang adaptif terkait kondisi nyata di masyarakat. Temuan ini diharapkan menjadi dasar bagi pemerintah daerah dalam meningkatkan kuliatas tata kelola keuangan daerah secara berkelanjutan.

Fish, a diverse group of vertebrates, are widely distributed across all aquatic habitats. In South Ache Regency, limited ecological information concerning wild freshwater species remains a major issue. Therefore, this study aims to determine biodiversity, relative abundance, distribution patterns, and community structure in correlation with water quality parameters. The experiment was conducted between August and September [1] using an exploratory method. Furthermore, one-way analysis of variance (ANOVA) was applied to compare species count, individual abundance, and diversity index. Cluster Analysis, Similarity of Percentage (SIMPER), and Principal Component Analysis (PCA) were used to identify spatial patterns and key structural components. The results showed a total of 1005 individuals, representing 28 species, 16 genera, and 11 families. The overall conservation status and distribution of fish were categorized as least concern, except for Neolissochilus thienemanni, classified to be vulnerable. Barbodes sp. and Rasbora argyrotaenia had the highest relative abundance values at 13.53% and 12.04%, respectively. Shannon diversity index, Simpson dominance, and Pielou's evenness ranged from 1.04 to 1.83, 0.18 to 0.39, and 0.69 to 0.98, respectively. The main distinguishing species between zones was Tilapia sp3 (dissimilarity 11.83%), although cluster analysis showed relatively minor differences in fish diversity. According to PCA, relative density (r = 0.38) and taxonomic difference (r = 0.37) were the primary factors contributing to structural variation in fish communities.

This research is motivated by the importance of the role of budget goals and work motivation in increasing budget realization and operational performance in Langsa City Regional Apparatus Organizations (OPD). The realization of optimal budgets is an indicator of the effectiveness of regional financial management, but is often hampered by lack of targeted planning and low employee motivation. The research population was Langsa City OPD with a sample size of 65 respondents selected using purposive sampling techniques. Data was collected through a questionnaire which was measured using an ordinal scale, analyzed using path analysis using SPSS. The research results show that budget objectives and work motivation have a significant positive effect on budget realization and operational performance. Operational performance has a significant effect on budget realization and mediates the relationship between budget objectives and work motivation on budget realization. This research has limitations in that this research was only conducted at 13 OPDs in Langsa City with 65 respondents, so the results cannot be generalized to all local governments. The research uses quantitative based on respondents' perceptions, the results depend on the honesty and objectivity of respondents' answers to the questionnaire, the research variables only cover four main constructs, namely budget objectives, work motivation, budget realization, and operational performance, while there are still other factors that may have an influence such as leadership style, organizational culture, and internal monitoring systems which are not included in this research model.

This research aims to determine the influence of apparatus competency, integrity and accountability on preventing fraud in village financial management partially and simultaneously. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in the Peudawa sub-district, totaling 17 villages as the population and the sample taken in this research was 60 village officials. The data obtained was analyzed using SPSS analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2)). The partial research results show that the competence of village officials has a positive and significant effect on preventing fraud in village financial management, integrity has a positive and significant effect on preventing fraud in village financial management, accountability has no effect on preventing fraud in village financial management. Simultaneous research results show that together village apparatus competency, integrity and accountability have a positive and significant effect on preventing fraud in village financial management. with a termination coefficient (R2) of 70.1%, it influences the prevention of fraud in village financial management, while 29.9% is influenced by other variables outside the research. The limitation of this research is that it only used 68 respondents, which is actually not enough to describe the actual situation and the number of independent variables used is not comprehensive enough, so for further research it is hoped to add other independent variables that can influence fraud prevention in village financial management. Such as transparency, internal control systems, individual morality, whistleblowing systems and others.

This study aims to determine the determinants of customer decisions in choosing mortgage financing (a study at Bank BTN Syariah Langsa). The objects of this study were customers who took mortgage products at Bank BTN Syariah Langsa Branch from 2020-2023. The data collection method was through the results of questionnaires that had been distributed to respondents. The data analysis method used in this study was multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this study indicate that the price variable has a positive and significant effect on customer decisions, the location variable has a positive and significant effect on customer decisions, the promotion variable has a negative and significant effect on customer decisions, the Islamic financial literacy variable has a positive and significant effect on customer decisions, simultaneously price, location, promotion and Islamic financial literacy have a significant effect on customer decisions. Limitations of this study The analysis used is limited to the relationship between variables in the specified model, so it has not explored other more complex factors. The analysis only uses quantitative methods with questionnaires, so it has not delved deeper into the motivations and personal reasons of customers. The study was conducted solely on BTN Syariah Langsa's Sharia mortgage customers, so the results may not necessarily represent all BTN Syariah customers in Indonesia. It is recommended that future researchers explore other independent variables that are thought to significantly influence the dependent variable, thereby strengthening the research findings and generating new, beneficial findings for various parties. The study should not only focus on BTN Syariah Langsa but also on other branches or comparisons with other Islamic banks to achieve more comprehensive research results.

This study aims to determine the effect of company size, activity ratio, and corporate social responsibility on firm value in telecommunications companies listed on the Indonesia Stock Exchange. The subjects of this study were telecommunications companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. Data collection was based on historical company data, namely audited financial data from telecommunications companies listed on the IDX for the period 2019-2023. The data analysis method used in this study was multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this study indicate that company size and activity ratio have a positive and significant effect on firm value in telecommunications companies. However, corporate social responsibility is not significant. Simultaneously, company size, activity ratio, and corporate social responsibility have a significant effect on firm value in telecommunications companies. A limitation of the current research is that it focused solely on telecommunications companies listed on the Indonesia Stock Exchange (IDX), so the results may not be generalizable to other industrial sectors. It is recommended that the research be expanded to include companies in other industrial sectors or telecommunications companies in other countries to compare the results and gain broader insights.

This research investigates the performance of the management of Aceh's regional assets. This study proposes novelty in the form of the use of applications (regional government information systems-SIPD) which acts as moderation between employee attachment variables and performance. This study uses a non -probability sampling method with quota sampling technique, using 240 respondents of regional asset management. The results of the structural analysis show that the use of SIPD applications can strengthen the attachment of employees with the performance of the management of Aceh's regional assets. However, in this study there are limitations in the analysis unit which is only in one special unit manager of Aceh regional assets alone does not involve other provinces as a comparison, then further research is recommended to be able to expand the unit of analysis used so that the results of the study can be generalized better for the field Management of regional assets, especially owned by local governments in Indonesia.

This study aims to determine the effect of HR competency, SAP implementation and role ambiguity simultaneously on employee performance in OPD of Langsa City. The sample used in this study were the Secretary, Head of General Affairs and Head of Personnel in 34 OPDs of Langsa City. The determination of the sample was because each employee will be responsible for the results of their work to the Head of Service either directly or through the secretary. Based on respondent data from 34 OPDs of Langsa City and each OPD was taken 3 respondents, the number of samples in this study was 102 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test and determination coefficient test. The regression equation in this study is Y = 5.290 + 0.147X1 + 0.363X2 + 0.275X3. Human resource competency has a significant effect on employee performance in OPD of Langsa City. SAP implementation has a significant effect on employee performance in OPD of Langsa City. Role ambiguity has a significant effect on employee performance in OPD of Langsa City. Role ambiguity, SAP implementation and role ambiguity simultaneously have a significant effect on employee performance at OPD of Langsa City. From the determination coefficient test, it is known that human resource competence, SAP implementation and role ambiguity affect employee performance at OPD of Langsa City by 63.1%, while the remaining 36.9% is influenced by other variables outside this research model. This research was conducted with limitations, so the results can change due to these limitations. This study had difficulty obtaining the data or respondents needed for the study. This study was also unable to fully control the honesty and sincerity of respondents in choosing answer options that were in accordance with the actual circumstances and reality. For further researchers, it is better to conduct a study by deepening the scope of the study by adding variables or replacing other variables.

This study aims to analyze the effect of credit interest rates, productive asset quality, and non-performing loans on profit growth of banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The sampling technique in this study used purposive sampling taken according to the criteria used in purposive sampling registered during the research year of 7 companies. The data collection method comes from the history of banking company financial reports for the period 2014-2023, and the data analysis method used in this study is multiple linear regression using SPSS tools. The results of the study indicate that credit interest rates have a negative and significant effect on profit growth. Meanwhile, the quality of productive assets has a significant positive effect on profit growth and non-performing loans have a positive but insignificant effect on profit growth. The limitations of this study are the time period studied, which affects the relevance of the research findings. So it can be suggested to conduct a comparative study or reduce the research period.

This study aims to determine the effect of superior support, user participation, and education level on the effectiveness of the use of the village financial system (SISKEUDES) in Karang Baru District. This study applies a quantitative method by utilizing primary data collected using a questionnaire. The population of this study includes all village officials in 31 villages located in Karang Baru District. The total sample of 93 respondents was selected through a saturated sampling method. This study applies analytical methods including descriptive statistics, multiple linear regression, data quality testing, classical assumption testing, and hypothesis testing. Data processing was carried out using SPSS version 25 software. Based on the analysis findings, it was found that superior support, user participation, and education level have an influence on the effectiveness of the use of the Village Financial System (SISKEUDES). For further research, it is recommended to include additional independent variables to identify more factors that can influence the effectiveness of the village financial

This study aims to analyze the effect of Good Corporate Governance (GCG), profitability, and company size on company value in banking companies listed on the Indonesia Stock Exchange. This type of research is quantitative using secondary data in the form of annual financial reports of companies selected through purposive sampling method. Data analysis was performed using SPSS software version 22 with a multiple linear regression approach. The results of the study indicate that Good Corporate Governance (GCG) has a negative and significant effect on company value. Profitability has a positive and significant effect on company value, while company size has a positive but insignificant effect on company value. This finding implies that ineffective GCG implementation can reduce company value, while increased profitability contributes significantly to increasing company value. In addition, company size is not a dominant factor influencing company value.

This study aims to examine differences in budget size, budget changes, and budget absorption between the budget period before the Covid-19 pandemic (in 2018-2019) and during the Covid-19 pandemic (in 2020-2021) in district and city governments in Aceh Province. The sample in this study was 23 regencies/cities with the data used sourced from local government financial report documents that have been audited by external auditors and regional revenue and expenditure budgets that have been determined by regional regulations or qanuns. The results of the analysis show that there is a significant difference between the period before and during the Covid-19 pandemic for the amount of the budget and changes in the budget, while for budget absorption there is no difference. This may be due to Government intervention in budget policies during the Covid-19 pandemic. These results have implications for the need to redefine changes in regional budgets and affirm the authority of local governments in managing their finances within the framework of implementing consistent and effective fiscal decentralization.

Morphometric and meristic characteristics are crucial for conservation management. Therefore, this research aims to analyse the characterization of morphometric and meristic variations of Java barb (Barbonymus gonionotus). A total of sixty fish were captured from six districts in Aceh Province. The results showed p-values < 0.05 for all measured morphometric traits, except for middle tail fin length (MTFL). The meristic characters for the number of hard rays did not vary significantly, but the number of soft rays showed slight differences, although not very substantial. The main differentiating factor for morphometric measurements was body weight (BW), while for the meristic was in the soft rays of the pectoral fin (SRP) (p < 0.05). According to cluster analysis, the western and eastern parts of Aceh Province were in a branch, the central part was separate, and the end acted as an intermediary.

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur desa, sistem pengendalian internal dan laporan pertanggung jawaban keuangan desa terhadap akuntabilitas pengelolaan dana desa di Kecamatan Langsa Lama Kota Langsa. Jumlah sampel dalam penelitian ini sebanyak 60 responden. Data yang diperoleh dianalisis dengan menggunakan program SPSS (Statistical Product and Service Solutions). Metode analisis data yang digunakan yaitu analisis regresi linier berganda, uji t, uji F dan uji koefisien determinasi. Persamaan regresi yang diperoleh dalam penelitian ini yaitu Y = 10,049 + 0,214X1 + 0,507X2 + 0,248X3. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan Kompetensi aparatur desa, Sistem pengendalian internal pemerintah, Aksesibilitas laporan pertanggung jawaban keuangan desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa.Temuan ini mengungkapkan bahwa Kompetensi aparatur desa, sistem pengendalian internal pemerintah, dan aksesibilitas laporan pertanggung jawaban keuangan desa mempengaruhi akuntabilitas pengelolaan dana desa sebesar 66,2%, sedangkan sisanya 33,8% dipengaruhi oleh variabel lain di luar model penelitian ini.

This study aims to examine the effect of budgeting participation, organizational commitment, and job satisfaction on the performance of local government officials in Langsa City. This study is a quantitative study. Consisting of 108 respondents. The population in this study was 36 OPDs in Langsa City. The sampling method used in this study was a purposive sampling technique. The analysis technique used in this study was multiple linear regression analysis processed through the IBM SPSS application. The results of the study indicate that budgeting participation has a significant effect on the performance of local government officials, organizational commitment has an effect on the performance of local government officials. However, job satisfaction has no effect on the performance of local government officials. However, simultaneously budgeting participation, organizational commitment, and job satisfaction have a significant effect on the performance of local government officials. The limitation of this study is that this study was only conducted in one local government area, namely in Langsa City, so the results cannot be generalized to other areas with different organizational conditions. Meanwhile, the suggestion in this research is that for local governments, it is important to continue to increase the involvement of apparatus in the decision-making process, especially in budget planning, in order to foster a sense of responsibility and ownership

North Aceh is one of the regencies in the Aceh province that has extensive freshwater fisheries. Commonly freshwater species found in this area are Barbonymus and Osteochilus genus. This study was conducted to analyse the viscerosomatic, hepatosomatic index, and condition factor of these species. Specimens were caught using fishing nets, gill nets, and fish traps. The data collection took place in 10 villages, and sampling were collected from July to August 2024. The observed parameters during the study were the viscerosomatic index, hepatosomatic index, condition factor, and water quality parameters. All samples were measured for weight and length, and then dissected to measure the viscerosomatic and hepatosomatic indices. This study found 6 species of Barbonymus and 4 species of Osteochilus genus, totaling 123 and 96 specimens respectively. Length and weight of Barbonymus genus of six species were 10.20 – 15.50 cm and 14.47 – 51.83 g, respectively, while the Osteochilus genus showed a range of 12.70 – 17.30 cm and 22.99 - 70.21 g. The condition factor of the Barbonymus genus varied from 0.97 - 1.39, while in the Osteochilus genus was 1.10 – 1.36. The VSI of Barbonymus genus was 5.98 – 8.50%. whereas, the Osteochilus genus showed a range of 7.18 – 29.97%.

Penelitian ini bertujuan untuk mengetahui pengaruh Self Efficacy dan Pemahaman Regulasi terhadap Efektivitas Penggunaan Sistem Keuangan Desa dengan Peran Pendamping sebagai Pemoderasi pada desa di Kecamatan Karang Baru Kabupaten Aceh Tamiang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur dengan menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh aparatur desa yang ada di kecamatan karang baru. hasil penelitian ini menunjukkan bahwa self efficacy berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, pemahaman regulasi berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, peran pendamping desa berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, self efficacy yang dimoderasi oleh peran pendamping desa tidak memiliki pengaruh terhadap efektivitas penggunaan siskeudes, pemahaman regulasi yang dimoderasi oleh peran pendamping desa tidak memiliki pengaruh terhadap efektivitas penggunaan siskeudes.

Research aims: This study aims to examine how local government size, regional fiscal capacity, and legislative size influence the level of housing allowances allocated to members of regional representative council (DPRD). By doing so, the study seeks to provide empirical evidence on agency problems in local public budgeting, particularly in expenditure items that directly benefit political agents. Design/Methodology/Approach: This study adopts a quantitative approach using a multiple linear regression model. The sample consists of 188 district and municipal governments in Indonesia observed over the period 2017–2023. Secondary data were collected from local government budgets (APBD), audited financial statements, and local regulations governing DPRD allowances. Research findings: The empirical results indicate that local government size, regional fiscal capacity, and the number of DPRD members have a positive and significant effect on the amount of housing allowances received by DPRD members. Theoretical contribution/Originality: This study extends agency theory by demonstrating that, in the context of Indonesian local governments, agency problems are not only driven by information asymmetry but also by structural factors such as fiscal capacity and political scale. The findings confirm that political agents are able to strategically influence budgetary outcomes when institutional control mechanisms are weak, thereby enriching the application of agency theory in decentralized public sector settings. Practitioner/Policy Implication: The determination of DPRD housing allowances should be governed by a nationally standardized upper-limit formula based on objective fiscal indicators and regional cost indices, supported by mandatory independent fiscal reviews prior to approval. Additionally, enhanced transparency through detailed public disclosure of allowance components in APBD documents is essential to strengthen accountability and reduce legislative rent-seeking behavior.