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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 International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 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 Jurnal Solusi Masyarakat Dikara
Yusra, Muhammad
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Peningkatan Pendapatan Pengusaha Mikro Qatar Tailor Melalui Pelatihan Inovasi Dan Strategi Pemasaran Di Gampong Blang Pulo Satria, Dy Ilham; Yusra, Muhammad; Hilmi, Hilmi; Yunita, Nur Afni
Jurnal Solusi Masyarakat Dikara Vol 1, No 1 (2021): DESEMBER 2021
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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Abstract

Permasalahan yang dihadapi mitra, meliputi aspek produksi, aspek manajemen keuangan serta  aspek pemasaran. Tujuan kegiatan untuk menemukan solusi permasalahan yang dihadapi mitra pengusaha mikro Qatar Tailor yang Tim PKM jalankan dalam program pengabdian pada masyarakat, melalui pendampingan, dan pelatihan dan pengadaan peralatan. Metode yang ditawarkan kepada mitra adalah diskusi, pelatihan dan pendampingan. Hasil Kegiatan pengabdian ini bermanfaat bagi mitra, mendapatkan tambahan bantuan persediaan bahan baku, mendapatkan pelatihan inovasi produk, pemasaran dan promosi, penyusunan laporan keuangan sederhana.
Implementasi Pemberdayaan UMKM Kuliner Kue Kering dan Basah dalam Aspek Produksi, Aspek Manajemen Keuangan dan Aspek Manajemen Pemasaran Melalui Kegiatan Pengabdian Masyarakat (Desa Binaan Gampong Blang Pulo) Satria, Dy Ilham; Yusra, Muhammad; Yunita, Nur Afni; Nupus, Khairul; Nofiya, Wanda
Jurnal Solusi Masyarakat Dikara Vol 2, No 3 (2022): Desember 2022
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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Kegiatan PKM ini bertujuan untuk mengatasi permasalahan mitra berupa keterbatasan bahan baku, kelemahan promosi produk dan tidak adanya pencatatan keuangan usaha yang dikelompokan menjadi aspek produksi, manajemen keuangan dan manajemen pemasaran. Kegitan PKM dilaksanakan melalui pendekatan penyelesaian masalah, monitoring dan evaluasi serta melakukan publikasi kegiatan dengan metode wawancara, observasi lapangan dan penyelesaian masalah. Hasil kegiatan PKM yang didapatkan ditinjau aspek produksi berupa tim pelaksana PKM memberikan bahan baku habis pakai kepada mitra, berupa peralatan dan bahan baku untuk menunjang proses produksi, untuk aspek manajemen keuangan dilakukan pelatihan pembuatan laporan keungan, dan untuk aspek manajemen pemasaran berupa promosi melalui papan spanduk usaha, dan promosi secara online berupa e-commerces produk mitra sehingga memberikan dampak positif bag mitra berupa kenaikan penjualan produk yang signifikan dan mitra telah mempunyai laporan keuangan usaha, sehingga dapat disimpulkan Kegiatan PKM memberikan solusi dan penyelesaian mitra baik dari aspek produksi, manajemen keuangan dan manajemen pemasaran.
ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY Yusra, Muhammad; Afni Yunita , Nur
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.436 KB) | DOI: 10.54443/ijebas.v1i2.82

Abstract

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.
COFFEE TOURISM DEVELOPMENT STRATEGY BASED ON LOCAL CULTURE AS AN EFFORT TO INCREASE INCOME DURING THE COVID 19 PANDEMIC IN ACEH CENTRAL REGENCY Ilham Satria, Dy; Yusra, Muhammad; Hilmi, Hilmi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.88

Abstract

There are so many potential of Gayo highlands tourism, Central Aceh Regency, both natural tourism and cultural tourism. Based on initial observations from data from the Department of Culture, Tourism, Youth and Sports of Central Aceh Regency in 2018 with a total of 38 natural and artificial tourist objects, besides that the Gayo community has customs, culture and traditions that can become one of the cultural tourism destinations, as well as the potential for coffee plantations. For this reason, a more systematic study of tourism development management is needed by combining elements of existing physical and non-physical potential in order to increase the level of community income through the potential arising from tourism activities. The purpose of this study is to further examine the strategy of developing coffee tourism, both in the form of physical elements and non-physical elements through existing local wisdom as an effort to increase income, especially during the Covid19 Pandemic Period in Central Aceh Regency. The research method is descriptive qualitative with a sample of 40 respondents from coffee entrepreneurs and coffee shops in several tourist attraction areas. The results showed that Central Aceh Regency has great potential for the development of a coffee tourism model based on local culture in order to increase people's income, especially people who are directly involved in tourism management and coffee farmers.
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 Hilmi Hilmi Ilham Satria, Dy Irawan, Poppy Juliani Lestari, Afisha Tirta Surya Lubis, Fauzan Arbi Mardiaton, Mardiaton Maryam Jamilah Muammar Khaddafi naz'aina, naz'aina Nofiya, Wanda Nova Rianti Nupus, Khairul 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 Salsabila, Atika Sari, Cut Putri Mellita Satri, Dy Ilham Satria, Dy Ilham Septiani, Anisa Sri Mulyati Taupik Hidayat, Taupik Utami, Chairi Wahdayani, Wahdayani Yusminda, Zahara Yusra, Afdhal