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PERANAN INFOMASI AKUNTANSI TERHADAP KEBERHASILAN UMKM DI KOTA LANGSA Mastura, Mastura; Sumarni, Mutia; Eliza, Zulfa
JURNAL EKONOMI DAN BISNIS ISLAM Vol 4 No 1 (2019): Volume 4 Nomor 1 Januari-Juni 2019
Publisher : IAIN Langsa

Among the leading Micro, Small and Medium Enterprises in Langsa are shrimp paste, soy sauce and touco, but it is unfortunate, those Enterprises have not paid attention to the importance of accounting knowledge and have not fully used accounting information in conducting their businesses. Accounting information is very importance to the success of Micro, Small and Medium Enterprises in Langsa City and whether accounting information can increase the success of Micro, Small and Medium Enterprises in Langsa City. This study is a qualitative study whose research subjects are shrimp paste, soy sauce and touco businesses in Langsa City. The results showed that accounting information plays an important role in the success of Micro, Small and Medium Enterprises in Langsa City and can increase the success of Micro, Small and Medium Enterprises in Langsa City

PENGARUH PENGELOLAAN ALOKASI DANA DESA TERHADAP PENINGKATKAN KESEJAHTERAAN MASYARAKAT Sumarni, Mutia
JURNAL EKONOMI DAN BISNIS ISLAM Vol 5 No 1 (2020): Volume 5 Nomor 1 Januari-Juni 2020
Publisher : IAIN Langsa

This study aims to examine the effect of village fund management on improving the welfare of the community. The independent variable used in this study is village fund management. The dependent variable used in this study is welfare. This research uses quantitative research methods. The population in this study was the population of 2077 people, with the method of probability sampling with simple random sampling while the sample size was obtained from calculations using the Slovin formula with an error rate of 5% from 95 people. Sources of data in this study are primary data in the form of questionnaires. The data analysis technique used is simple linear regression analysis. Measurement of the questionnaire answered by respondents using a Likert scale using the Statistical Package for Social Sciences (SPSS). The results of this study indicate that the management of village funds to improve welfare has a positive effect. While the adjusted R2 value is 0.46 which shows the effect of the independent variable on the dependent variable that can be explained by the equation model is 46.0%, while the remaining 54.0% is explained by other variables not examined or outside the model.   Keywords: Village fund management and welfare level

Faktor-Faktor Yang Mempengaruhi Tingkat Kesejahteraan Masyarakat Nelayan Kampung Kuala Peunaga Aceh Tamiang Sumarni, Mutia; Ade Fadillah FW Pospos; Suriani
Jurnal Investasi Islam Vol 8 No 2 (2023): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v8i2.6954

Tujuan penelitian ini adalah untuk mengetahui apakah tingkat pendapatan (x1), pengeluaran konsumsi(x2) dan cuaca (x3) mempengaruhi kesejahteraan masyarakat nelayan (Y). Metode penelitian ini menggunakan metode kuantitatif dengan analisis regresi linear berganda, sampel dalam penelitian ini 69 orang. Hasil penelitian ini menyatakan bahwa pendapatan berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat nelayan dengan nilai thitung 3.132 dan nilai signifikan 0.003, pengeluaran konsumsi tidak berpengaruh positif dan tidak signifikan terhadap tingkat kesejahteraan masyarakat nelayan dengan nilai thitung 1.301 dan nilai signifikan 0.198 dikarenakan masyarakat nelayan Kampung Kuala Penaga mempunyai pola konsumsi yang konsumtif, dan ketika penghasilan mereka banyak, mereka tidak berfikir menyimpan uang tersebut, selagi mereka ada uang mereka membeli apa yang mereka inginkan, ketika musim paceklik mereka pada berhutang. dan cuaca berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat nelayan dengan melihat nilai thitung 2.209 dan nilai signifikan 0.31. dan secara uji simultan tiga variabel independen berpengaruh terhadap variabel dependen dengan F Hitung 15.388 dan nilai signifikan 0.000 dan dapat dilihat dari nilai adjusted R Square (koefisien determinasi) sebesar 0.388 yang artinya pengaruh variabel independen (X) terhadap variabel (Y) sebesar 38.8%.

SWOT ANALYSIS AS A STRATEGY TO INCREASE THE COMPETITIVENESS OF MSMES Sumarni, Mutia
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5173

SWOT ANALYSIS AS A STRATEGY TO INCREASE THE COMPETITIVENESS OF MSMES Abstract Purpose: This study aims to assess the application of SWOT analysis as a strategic approach to enhance the competitiveness of street vendors in Langsa City. Design/methodology/approach: The research employs a descriptive qualitative method, drawing from primary data gathered through observation, interviews, and documentation. The study uses purposive sampling, selecting four Fried Chicken Street Vendors in Langsa City based on characteristics such as extensive production experience and strategically located sales points. The SWOT analytical method is utilized to examine internal and external factors affecting the vendors. Findings: The results reveal internal factor matrix values of 2.92 and external factor matrix values of 3.14. The Fried Chicken businesses in Langsa City fall into the growth category, indicating a period of growth in sales, asset profit, or a combination of the two. The Cartesian diagram places these businesses in quadrant I, suggesting an aggressive strategy. Research limitations/implications: The research is limited to Fried Chicken Street Vendors in Langsa City and may not generalize to other types of street vendors or locations. The findings emphasize the importance of adapting strategies to external opportunities and threats while leveraging internal strengths. Practical implications: Understanding the SWOT analysis results allows street vendors in Langsa City to formulate strategic plans that capitalize on their strengths, address weaknesses, seize opportunities, and mitigate threats. This can enhance their competitiveness in the market. Keywords: Street Vendors, Competitiveness, Strategy ANALISIS SWOT SEBAGAI STRATEGI MENINGKATKAN DAYA SAING UMKM Abstrak Tujuan: Penelitian ini bertujuan untuk mengkaji penerapan analisis SWOT sebagai pendekatan strategis untuk meningkatkan daya saing PKL di Kota Langsa. Desain / metodologi / pendekatan: Penelitian ini menggunakan metode kualitatif deskriptif, menggambar dari data primer yang dikumpulkan melalui observasi, wawancara, dan dokumentasi. Penelitian ini menggunakan purposive sampling, memilih empat Pedagang Kaki Lima Ayam Goreng di Kota Langsa berdasarkan karakteristik seperti pengalaman produksi yang luas dan titik penjualan yang strategis. Metode analisis SWOT digunakan untuk memeriksa faktor internal dan eksternal yang mempengaruhi vendor. Temuan: Hasil penelitian menunjukkan nilai matriks faktor internal sebesar 2,92 dan nilai matriks faktor eksternal sebesar 3,14. Bisnis Ayam Goreng di Kota Langsa masuk dalam kategori pertumbuhan, menunjukkan periode pertumbuhan penjualan, laba aset, atau kombinasi keduanya. Diagram Cartesian menempatkan bisnis-bisnis ini di kuadran I, menunjukkan strategi agresif. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada Pedagang Kaki Lima Ayam Goreng di Kota Langsa dan tidak boleh menyamaratakan jenis pedagang kaki lima atau lokasi lainnya. Temuan ini menekankan pentingnya mengadaptasi strategi terhadap peluang dan ancaman eksternal sambil memanfaatkan kekuatan internal. Implikasi praktis: Memahami hasil analisis SWOT memungkinkan pedagang kaki lima di Kota Langsa untuk merumuskan rencana strategis yang memanfaatkan kekuatan mereka, mengatasi kelemahan, menangkap peluang, dan mengurangi ancaman. Ini dapat meningkatkan daya saing mereka di pasar. Kata kunci: Pedagang Kaki Lima, Daya Saing, Strategi

Strategi Bisnis Kuliner Aceh: Transformasi Identitas Islami Melalui Inovasi Dan Komodifikasi agustinar, Agustinar; Sumarni, Mutia; Mufida, Laila
Al - Muamalat: Jurnal Hukum dan Ekonomi Syariah Vol 8 No 2 (2023): Al-Muamalat: Jurnal Hukum dan Ekonomi Syariah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v8i2.7428

Abstract The aim of this research is to examine Aceh's culinary business strategy which emphasizes commodification and innovation in order to transform Islamic identity. Aceh's rich culinary heritage reflects the varied and diverse Islamic values that make it the home of Mecca. This study looks at how innovative menus, presentation and customer experience are used by Acehnese food companies to project a strong Islamic identity. This research methodology is qualitative with a descriptive analysis approach including direct observation of industrial operations, literature review, interviews with industry professionals in the culinary arts field, and documentation. The findings of this research show how creative culinary entrepreneurs in Aceh are actively implementing new ideas in preparing and serving food in a way that respects Islamic principles. In addition, the use of branding, MPU Aceh's halal certification, and the provision of places of worship all contribute to the commodification of Islamic identity and are important components of business strategy. The results of this research are that this change in Islamic identity is increasing the gastronomic appeal of Aceh, both among local people and visitors. This business plan is expected to uphold and preserve Aceh's Islamic culinary heritage and have a positive impact on regional economic growth. These results provide in-depth information for the growth of culinary businesses based on Islamic identity in a similar context. Keywords: Commodification of Identity, Business Strategy, Acehnese Culinary

Strategi visual branding dalam meningkatkan minat beli ulang Mie Balap Mak Nong di Kota Langsa Aditya, Dimas; Sumarni, Mutia; Sari, Juli Dwina Puspita; Chalil, Rifyal Dahlaway
Journal of Management and Digital Business Vol. 4 No. 1 (2024): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v4i1.851

This research aims to determine the visual branding strategy used by Mie Balap Mak Nong to increase buyers' repurchase interest. This method uses field research, which uses a descriptive qualitative approach. The research subjects comprised five community informants, one key informant from the Mak Nong racing noodle business owner and one key informant from an employee. The sampling method uses the snowball sampling technique. Research data sources consist of primary and secondary data. The research results show that Mie Balap Mak Nong has succeeded in developing its products with a visual branding strategy, improving quality, and maintaining authentic taste based on the tastes of modern consumers. Collaboration with Lokerlangsa and utilization of WhatsApp increasing brand visibility. Responsive packaging changes demonstrate a commitment to innovation, illustrating the brand's continued development. Mie Balap Mak Nong's visual branding is important in attracting and maintaining consumer interest.

Comparative Analysis of Bank Muamalat's Profitability in Implementing Fintech Maulana, Zefri; Annisa Putri, Rifka; Sumarni, Mutia; Bin Mauluddin, Muhammad Ikhwan
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.279.127-248

Technological innovation has become the basis of information in the financial services industry, currently many new technologies are ready to drive the next wave of financial services innovation, one of which is financial industry innovation in the form of financial technology or fintech. The fintech industry emerged due to various constraints of banking and other financial institutions. The economic development of a country is strongly supported by the banking sector. The profitability of Bank Muamalat Indonesia is a benchmark in the banking world to determine the extent to which the bank has achieved its goal, namely obtaining good profits to increase bank profits. The aim of this research is to analyze the comparison of Bank Muamalat Indonesia before and after collaborating with fintech. The method used in this research is a quantitative method with the data source used from the annual financial report of Bank Muamalat Indonesia for the period 2006-2023. This research uses secondary data analysis using the normality test method, paired sample t-test for normally distributed data and the Wilcoxon signed test for data that is not normally distributed. The research results obtained show that at Bank Muamalat Indonesia the variables ROA, ROE, BOPO, GPM have a negative and significant effect after collaborating with fintech during the 2006-2023 period and the NIM and NPM variables have a positive and significant effect. This indicates that Bank Muamalat Indonesia's financial condition is experiencing income instability even though it has collaborated with fintech

Identity Commodification as a Strategy for Acehnese Culinary Business Development: A Comparative Analysis of Indonesia and Egypt Agustinar, Agustinar; Mufida, Laila; Sumarni, Mutia; Ishak, Munawwar
Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam Vol 17 No 1 (2025): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam
Publisher : State of Islamic Institute Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurisprudensi.v17i1.9768

Ideally, identity commodification can be an effective strategy in the development of the culinary business by utilizing local cultural and religious values as an attraction for consumers. However, in reality, significant challenges arise in the implementation of this strategy, especially related to cultural diversity and the dynamics of the global market. This study aims to analyze the application of identity commodification in the development of Acehnese culinary businesses, and compare it with the approach applied in Egypt. This article is a field study using a qualitative approach. The methodology employed includes descriptive analysis and comparative study. The research findings show that Aceh has successfully utilized its local identity, which is deeply rooted in Islamic culture, as an appealing culinary business strategy, with a strong halal guarantee even without official halal certification. A comparison with Egypt shows that, although both leverage cultural and religious identity, Aceh emphasizes the diversity of local cultures combined with religious values, while Egypt focuses more on preserving the authentic Arab-Islamic culinary traditions and history.

Determinan Jumlah Penyaluran Pembiayaan Mudharabah pada Unit Usaha Syariah (UUS) di Indonesia Periode 2015-2022 Ulya, Zikriatul; Hamid, Abdul; Armaya, Tika; Eliza, Zulfa; Sumarni, Mutia
Jurnal Samudra Ekonomika Vol 9 No 1 (2025): Jurnal Samuka
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v9i1.10993

The purpose of this study was to determine the effect of non-performing financing, third party funds and profit sharing rates on the amount of UUS mudharabah financing disbursement in Indonesia. The data collection method used was quantitative. The sample of this study was all monthly report data in the form of financial ratio reports and business activity reports of Sharia Business Units in the 2015-2022 period totaling 96 data. The results of the study indicate that non- performing financing does not have a significant effect on the amount of UUS mudharabah financing disbursement in Indonesia. Third party funds have a positive and significant effect on the amount of UUS mudharabah financing disbursement in Indonesia. The profit sharing rate does not have a significant effect on the amount of UUS mudharabah financing disbursement in Indonesia. Non-performing financing, third party funds and the profit sharing rate simultaneously have a positive and significant effect on the amount of UUS mudharabah financing disbursement in Indonesia.

Faktor-Faktor Yang Mempengaruhi Tingkat Kesejahteraan Masyarakat Nelayan Kampung Kuala Peunaga Aceh Tamiang Sumarni, Mutia; Ade Fadillah FW Pospos; Suriani
Jurnal Investasi Islam Vol 8 No 2 (2023): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v8i2.6954

Tujuan penelitian ini adalah untuk mengetahui apakah tingkat pendapatan (x1), pengeluaran konsumsi(x2) dan cuaca (x3) mempengaruhi kesejahteraan masyarakat nelayan (Y). Metode penelitian ini menggunakan metode kuantitatif dengan analisis regresi linear berganda, sampel dalam penelitian ini 69 orang. Hasil penelitian ini menyatakan bahwa pendapatan berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat nelayan dengan nilai thitung 3.132 dan nilai signifikan 0.003, pengeluaran konsumsi tidak berpengaruh positif dan tidak signifikan terhadap tingkat kesejahteraan masyarakat nelayan dengan nilai thitung 1.301 dan nilai signifikan 0.198 dikarenakan masyarakat nelayan Kampung Kuala Penaga mempunyai pola konsumsi yang konsumtif, dan ketika penghasilan mereka banyak, mereka tidak berfikir menyimpan uang tersebut, selagi mereka ada uang mereka membeli apa yang mereka inginkan, ketika musim paceklik mereka pada berhutang. dan cuaca berpengaruh positif dan signifikan terhadap tingkat kesejahteraan masyarakat nelayan dengan melihat nilai thitung 2.209 dan nilai signifikan 0.31. dan secara uji simultan tiga variabel independen berpengaruh terhadap variabel dependen dengan F Hitung 15.388 dan nilai signifikan 0.000 dan dapat dilihat dari nilai adjusted R Square (koefisien determinasi) sebesar 0.388 yang artinya pengaruh variabel independen (X) terhadap variabel (Y) sebesar 38.8%.

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