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All Journal JIKO (Jurnal Informatika dan Komputer) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan JINAV: Journal of Information and Visualization Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Journal of Trends in Accounting Research Jurnal Pengabdian Sosial Palito: Politics, Humanities, Laws, International Relations and Social

Yusra, Muhammad

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Author-ID : 1480710

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH FREKUENSI PERDAGANGAN , TRADING VOLUME, NILAI KAPITALISASI PASAR, HARGA SAHAM, DAN TRADING DAY TERHADAP RETURN SAHAM PADA PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA DI BURSA EFEK INDONESIA Yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

The purpose of this study was to analiyze the effect of frequency of stock trading,trading volume,market capitalization value,stock price,and trading day on stock return of food and baverage companies listed on the IDX. The data used in this study were secondary data in the from of 2015-2018 financial statement obtained from 12 companies with 48 observations (balance panel data). The data were accessed on www.idx.co.id. The method of data analyze with the help of SPSS 16. The result of study found that the frequency of stock trading did not have a significant effect on stock returns, trading volume did not have a significant effect on stock returns, market capitalization value did not have a significant effect on stock returns, the stock price did not have a significant effect on stock returns, trading day did not have a significant effect on stock return.

PENGARUH NEGATIVE FRAMING DAN ADVERSE SELECTION TERHADAP PENGAMBILAN KEPUTUSAN ESKALASI KOMITMEN: (Studi Empiris pada Mahasiswa Akuntansi Universitas Malikussaleh) Yusra, Muhammad; Atika, Surya
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

This study aims to determine the effect of negative framing and adverse selection on commitment escalation decision making. The data used in this study are primary data. The population in this study are 178 active students majoring in Accounting of economics and business faculty, Malikussaleh University in 2014. The number of samples that met the research criteria were 64 students taken using a random sampling. The method used to analyze the relationship between the independent variable and the dependent variable is the technique of analyzing two ways ANNOVA using factorial 2 x 2 designs with instruments in the form of cases.The test results show that negative framing effect on commitment escalation, adverse selction effect on commitment escalation, and negative framing and adverse selection have no effect on commitment escalation.

PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: (STUDI EMPIRIS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALIKUSSALEH) Yusra, Muhammad; Utami, Chairi
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

This study aims to know the influence of Love Of Money and Machiavellian on the ethical perception of accounting students of Malikussaleh University. The data used is primary data and the sampling method used is Slovin method. The data of this research are obtained by distributing questionnaires to the respondents. The data obtained are then analyzed by using Multiple Linear Regression, Data Quality Test, Classic Assumption Test, Hypothesis Testing, and Coefficient of Determination. The results of this study indicate that simultaneously Machiavellian and Love Of Money have a significant effect on the ethical perception of accounting students of Malikussaleh Universit which is indicated by the f-count value of 12,600. While f-table (df1 = k, df2 = n-k-1, 5%) = 3.11, or in other words f-count> f-table. Partially, Love Of Money has a significant effect on the ethical perception of accounting students of Malikussaleh University in which indicated by t-count of 3.693 and T table (n-2, 5% two-sided test) = 1.990 where t-count>t-table with a significance value of 0.000 or lower than 0.05. and Machiavellian has a significant effect on the ethical perception of accounting students at -Malikussaleh University which is indicated by t-count = 2.583 and t-table (n-2, 5% two-party test) = 1.990 where t-count> t-table with the significance value 0.012 or lower than 0.05.

ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING Yusra, Muhammad; Yunita, Nur Afni; Nurhasanah, Nurhasanah
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3546

This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University

Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies Yunita, Nur Afni; juliani, Juliani; Naz'aina, Naz'aina; yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16151

This research aims to examine the influence of environmental, social and governance on abnormal returns. The sample in this research are mining companies that disclosed ESG disclosure scores in 2020-2022. The sampling technique used was purposive sampling to obtain 45 companies that disclosed ESG disclosure scores for 3 consecutive years from 2020-2022. Testing in this research uses descriptive statistics and hypothesis testing. The results of this study show that environmentalism has no effect on abnormal returns. However, social and governance have a positive effect on abnormal returns

Pengaruh Financial Technology Terhadap Inklusi Keuangan Umkm Binaan Bank Indonesia Lhokseumawe Yunita, Nur Afni; Wahdayani, Wahdayani; Rais, Rany Gesta Putri; Yusra, Muhammad
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 25, No 1 (2024): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i1.1270

This study aims to analyze the effect of financial technology on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. This quantitative study using primary data sources and secondary data. The data collection technique in this research uses a questionnaire. Data analysis uses multiple linear regression analysis using SPSS. The samples are 48 UMKM Binaan Bank Indonesia Lhokseumawe taken using a sampling jenuh technique. The result using a partial test reveal that Cashless Payment type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Market Aggregator type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Risk and Investment Management type fintech has a negative effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe.

ANALYSIS OF IMPLEMENTATION OF PSAK NO. 73 ON FINANCIAL PERFORMANCE IN TRANSPORTATION SUB SECTOR COMPANIES Afni Yunita, Nur; Gesta Putri Rais, Rany; Yusra, Muhammad; Putri Amalia, Risky
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

This study aims to examine the impact of the implementation of PSAK No. 73 on financial performance. The sample in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The sampling technique used was purposive sampling so that a sample of 27 companies. The results show that PSAK No. 73 as a proxy for liabilities has no significant effect on profitability and solvency ratios. PSAK No. 73 which is proxied by assets has no significant effect on the ratio of profitability and solvency. PSAK No. 73 which is proxied by equity does not have a significant effect on the profitability ratio, but has a significant effect on the solvency ratio. The coefficient of determination in this study shows a value of 0.0234 for the profitability ratio. This means that the application of PSAK No. 73 has a 2% role in the profitability ratio. As for the solvency ratio, the coefficient of determination in this study shows a value of 0.503. This means that the application of PSAK No. 73 has a role of 50.3% to the profitability ratio.

The Influence of Environmental Accounting on a Financial Performance Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Edrayani, Dea
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.742

This study aims to analyze the determination of environmental accounting with independent variables in the form of environmental performance, environmental costs, and the extent of CSR disclosure. The research sample consists of 31 companies in the basic and chemical industry subsectors for the period 2020-2022. The research method is quantitative, using panel data and purposive sampling to select research samples. The study showed that environmental cost variables affected financial performance, while environmental performance and CSR disclosure had no effect.

Pengaruh Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Return On Assets Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020 - 2022 Rais, Rany Gesta Putri; Yunita, Nur Afni; Yusra, Muhammad; Ayunda, Endah Rizki
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1411

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat retensi pajak, beban pajak tangguhan, asset pajak tangguhan dan Return On Assets terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2020-2022. Sampel yang digunakan dalam penelitian ini berjumlah 24 perusahaan dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa variabel beban pajak tangguhan dan Return On Asset berpengaruh terhadap variabel manajemen laba. Sedangkan variabel tingkat retensi pajak dan aset pajak tangguhan tidak berpengaruh signifikan terhadap variabel manajemen laba. Kata kunci: Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Return On Assets, Manajemen Laba.

Pembekalan Keterampilan Cupping Kopi pada Generasi Milenial di Aceh Utara Hamdhana, Defry; Yusra, Muhammad; Yunita, Nur Afni; Putri, Rany Gesta; Arliansyah, Arliansyah; Mardiaton, Mardiaton
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/aaamvz25

Banyak pemuda milenial yang tidak bekerja karena terbatasnya lapangan pekerjaan yang tersedia di Kabupaten Aceh Utara. Pembentukan usaha baru dengan keterampilan memahami kualitas produk merupakan solusi terbaik dalam kondisi ini. Salah satu bisnis yang digemari oleh para pengusaha saat ini adalah bisnis minuman olahan dari kopi Arabika. Kopi Gayo cukup terkenal di dunia karena memiliki aroma dan kenikmatan yang khas. Lokasi pengabdian kepada masyarakat diambil di wilayah Kabupaten Aceh Utara mengingat lokasi Fakultas Pertanian Universitas Malikussaleh yang berada di Kabupaten Aceh Utara diharapkan memberikan kontribusi langsung dalam mengurangi angka pengangguran. Metode pelaksanaan pendampingan menggunakan pendekatan partisipatif dan mengacu pada proses pembelajaran orang dewasa yang terdiri dari: (1) Penyajian materi dengan presentasi Power Point dan materi simulasi, (2) diskusi terbatas (3) praktek uji fisik dan uji coffee cupping sehingga (1) menghasilkan perubahan paradigma “pencipta lapangan kerja” dari paradigma “pencari kerja” (2) menjadi wadah pelatihan softskill, (3) menjadi referensi untuk kegiatan pengabdian masyarakat berikutnya. Target luaran yang ingin dicapai dari kegiatan ini adalah: Publikasi kegiatan di media cetak maupun online, (3) Survey/Kuesioner Pemahaman Pengendalian Kualitas Produk untuk menilai peningkatan daya saing Sumber Daya Manusia.

Co-Authors Akbar, Abdul Hanif Andhini, Pricelya Andik Bintoro Anggraini, Meli Arliansyah, Arliansyah Atika, Surya Austin, Diah Anggraini Ayunda, Endah Rizki Cory, Silvi Dahlan Abdullah Edrayani, Dea Endah Rizki Ayunda Fadhilah Fadhilah Fandwitania, Fella Fanny Nailufar Gesta Putri Rais, Rany Hamdhana, Defry Hasnita, Hasnita Herse, Firsto Farisky Irawan, Poppy Juliani Lubis, Fauzan Arbi Mardiaton, Mardiaton Maryam Jamilah naz'aina, naz'aina Nova Rianti Nurhasanah Nurhasanah Omnif, Fitria Wulandari Putri Amalia, Risky Putri, Rany Gesta Rais, Rany Gesta Putri Rany Gesta Putri Rais Rifki Dermawan, Rifki Rofiidah, Ghina Nur S. F, Dinda Sari, Cut Putri Mellita Septiani, Anisa Sri Mulyati Utami, Chairi Wahdayani, Wahdayani Yusminda, Zahara Yusra, Afdhal

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