Vol. 2 No. 2 (2023): NOVEMBER 2023

This research uses qualitative methods to evaluate accountability in the management of Village Fund Allocation (ADD) towards the financial welfare of the community in the Village of West Aceh Regency. This research aims to understand the extent to which community empowerment can be achieved using village funds. The approach used was descriptive qualitative involving 10 informants and data collection techniques including interviews, observation, and documentary studies. The research results show that good cooperation between the government and the community, community empowerment in participating in development programs, and transparency in the use of village funds are key factors in achieving development goals and community empowerment. The discussion underscores the importance of active community participation and accountability in managing village fund allocations to achieve sustainable village development. The policy implications identified include strengthening community participation mechanisms, increasing transparency and accountability in the management of village funds, as well as public education and advocacy to increase community awareness about the importance of empowerment and accountability in village development. The research conclusions emphasize the need to comply with established rules, apply strict village fund management principles, encourage active community participation, good administration, and ensure community institutions function in accordance with their duties and missions. It is hoped that these steps can increase the effectiveness of community empowerment through village fund allocation and have a positive impact on overall village development

This research aims to evaluate the economic efficiency and investment impact of implementing the Physics Practicum Learning Method to enhance student learning outcomes at SMA Negeri 2 Lhokseumawe. The practicum method is designed to provide direct experiences to students, enabling them to apply theoretical knowledge in practical situations. In this study adopts an economic evaluation approach, analyzing how the utilization of educational resources, including teacher time, and practicum facilities, can yield superior learning outcomes compared to conventional teaching methods The research involves quantitative data collection through surveys, practicum observations, and student learning outcome evaluations. Economic analysis is conducted to assess the educational investment by considering operational costs and benefits obtained. The research findings are expected to provide in-depth insights into the efficiency of the Physics Practicum Learning Method in the educational at SMA Negeri 2 Lhokseumawe. Practical implications of these results may assist policymakers and education practitioners in enhancing physics education quality, considering the economic aspects involved.

This research article reviews the role of local government spending in moderating the relationship between zakat receipts and poverty in 23 districts / cities in Aceh province for the 2009-2018 period. The type of data in this study is secondary data in the form of panel data, namely a combination of time series data and cross section data. Sources of data were obtained from BPS Aceh, Baitul Mal Aceh and the Regional Government processed by the Regional Financial Data Sub-Directorate, Directorate of EPIKD from 2009-2018. The method of research analysis was carried out using panel data regression analysis and MRA to examine the effect of zakat and regional spending on poverty reduction and to examine the role of regional spending in moderating the relationship between zakat and poverty in Aceh Province. The results showed; (1) zakat has a negative and significant effect on poverty reduction; (2) BPD has a negative and significant effect on poverty reduction; (3) MDR is negative and not significant to the relationship between zakat and poverty, which means that BPD is only an independent variable but not a moderating variable on the relationship between zakat and poverty

The implementation of the Hooke's Law concept through the Cooperative-based Index Card Match Strategy proves to be an effective learning approach in enhancing students' understanding. This research contributes to the development of innovative teaching methods that can be utilized to strengthen students' critical thinking skills at the high school level. The study involved 30 students from the eleventh-grade science class, with each undergoing 2 cycles or 3 meetings. The Hooke's Law concept serves as the primary foundation for instruction, where students engage in learning activities involving index cards to gain a profound understanding of material elasticity. The Index Card Match Strategy is employed to stimulate collaboration and interaction among students in comprehending the concept. This research adopts a qualitative approach, implementing the classroom action research method. The results indicate a significant improvement in students' critical thinking skills after the application of the Index Card Match Strategy. Students not only can identify and comprehend the principles of Hooke's Law but also can relate this concept to real-life applications.

This research explores in depth the concept of moral integrity which is the main basis for economic actors in the current context. The focus of this research is to identify ethical principles that should be upheld and behaviors that economic actors should avoid ensuring sustainability and fairness in economic interactions. A qualitative approach is used to investigate the impact of moral integrity on economic decisions. Research findings show that moral integrity must involve a commitment to values such as honesty, justice, and social responsibility. On the other hand, behavior that should be avoided includes practices that can harm society, such as fraud, corruption, and exploitation. This article provides a holistic picture of the role of moral integrity in shaping the character of economic actors and its impact on economic sustainability. The implications of this research finding can guide companies, regulators, and individuals in designing policies, business practices, and ethical guidelines that are in accordance with Islamic moral and justice principles. This research contributes to a deep understanding of moral integrity in the complex context of today's economic interactions.