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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.903 KB) | DOI: 10.32505/v4i1.1248

Abstract

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
ANALISIS KEBANGKITAN PEREKONOMIAN PEDAGANG KAKI LIMA KOTA LANGSA MASA PANDEMI COVID-19 Tarlis, Andi; Ernawati; Eliza, Zulfa
Jurnal Manajemen Dan Akuntansi Medan Vol. 5 No. 2 (2023): Jurnal Manajemen dan Akuntansi Medan Juli 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v5i2.2295

Abstract

Para pedagang kaki lima merupakan salah satu motor penggerak dalam pertumbuhan perekonomian suatu daerah. Penelitian ini terpusat pada para pedagang kaki lima yang ada di sepanjang Jalan Cut Nyak Dhien Kota Langsa. Di sana terdapat kurang lebih 70 pedagang kaki lima dengan berbagai tawaran barang dagangannya. Ada 4 (emat) tujuan utama dari penelitian ini yaitu: Untuk mengetahui peran sektor informal pedagang kaki lima di Jalan Cut Nyak Dhien Kota Langsa dalam menciptakan lapangan kerja bagi masyarakat; Untuk mengetahui prospek dalam pengembangan usaha pedagang kaki lima di Jalan Cut Nyak Dhien Kota Langsa sebagai obyek wisata; untuk mengetahui prospek dalam pengembangan usaha pedagang kaki lima di Jalan Cut Nyak Dhien sebagai penghasil retribusi dan Pendapatan Asli Daerah Kota Langsa; untuk mengetahui kebangkitan ekonomi pedagang kaki lima di kota langsa masa pandemi covid-19. 10 (sepuluh) orang narasumber ikut berpartisipasi dalam penelitian ini dimana 7 diantaranya adalah para pedagang kaki lima, 2 orang dari Dinas Koperasi, Perindustrian dan Perdagangan Kota Langsa, serta 1 orang dari Dinas Pendapatan, Keuangan dan Aset Daerah Kota Langsa. Pengambilan data melalui observasi, wawancara dan dokumentasi, kemudian data tersebut diolah dengan menggunakan teknik deskriptif analisis. Hasil penelitian menunjukkan bahwa Perdagangan jalanan (pedagang kaki lima) telah menjadi sebuah alternatif pekerjaan yang cukup populer di kalangan penduduk kota Langsa. Hal ini dikarenakan pemerintah sangat antusias dalam membantu para pedagang tersebut dalam meningkatkan pendapatan mereka dengan cara merelokasi tempat perdagangan, memberikan pinjaman keuangan serta memberikan pembinaan yang bersifat membangun bagi mereka.
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

Abstract

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.
Review article: Blockchain as an innovative solution for halal verification of food products in global supply chains Fitriani, Nira Nur; Eliza, Zulfa
Journal of Halal Science and Research Vol. 6 No. 2 (2025): September
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jhsr.v6i2.12022

Abstract

Blockchain technology is an innovative solution to improve transparency, traceability, and security in the halal supply chain. With its decentralized and immutable nature, blockchain enables end-to-end product tracking, increasing consumer confidence in the halalness of products. The purpose of this paper is to discuss the concept of blockchain, its implementation in halal verification, advantages such as efficiency and data security, and challenges faced. The research method used is a literature review with a qualitative and explanatory approach, utilizing primary and secondary sources through a literature study. Data was analyzed through stages of data display, data reduction, and conclusion verification, making this study observational in nature to describe and analyze practices and challenges in blockchain adoption for halal verification. The results show that blockchain has great potential to address the issue of uncertainty and improve compliance with halal standards, but requires collaborative efforts from all stakeholders to overcome challenges in its implementation. The conclusion highlights that blockchain integration in the halal supply chain can significantly enhance transparency, traceability, and security, minimize fraud, and increase consumer trust. However, barriers such as high costs, technological complexity, regulatory limitations, and industry resistance must be addressed. With further development and collaboration, blockchain has the potential to become a key solution in ensuring the integrity and sustainability of the global halal supply chain. Keywords: Blockchain technology, Halal certification, Halal supply chain, Smart contracts, Transparency, Traceability.
Implementation of Stunting Prevention Policies in Gampong Alue Pineung Timue: Synergy of Community Values and Public Policy agustinar, Agustinar; Nurjannah; Eliza, Zulfa; Safwandi; Asnita, Dessy; Zuliani, Rafiza; Sumarni, Mutia
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2024): SEURAYA Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract The issue of stunting among children in Gampong Alue Pineung Timue is caused by inadequate nutrition intake over a prolonged period. This problem is of serious concern due to its impact on children's growth and development. The aim of this paper is to implement a stunting prevention policy with a public value approach as its foundation. The methods include workshops and educational mentoring for the community, particularly for stunting cadres in Gampong Alue Pineung Timue. These activities aim to enhance community understanding of factors contributing to stunting, such as political economy, health, sanitation, and environment. The results of this policy implementation demonstrate strong commitment from the Government of Gampong Alue Pineung Timue through Presidential Regulation No. 72 of 2021, encompassing various nutrition and health interventions. In conclusion, addressing stunting requires collective commitment and sustainable policy implementation from multiple stakeholders. Thus, the community in Gampong Alue Pineung Timue is expected to experience improved welfare and optimal child development through integrated and sustainable stunting prevention efforts. The implications of this research underscore the need for synergy between government and community in tackling stunting. Through comprehensive approaches like nutritional education, access to clean water, and adequate sanitation, it is expected to significantly reduce stunting prevalence in Gampong Alue Pineung Timue. Globally, these efforts also contribute to achieving global nutrition targets aimed at reducing the number of stunted children. Keywords: Stunting Prevention; Government Policy, Nutritional Education, Community Synergy
ANALISIS KOMPARATIF JUMLAH TENAGA KERJA, INFRASTRUKTUR, DAN INVESTASI TERHADAP TINGKAT UPAH DI INDONESIA DAN THAILAND Lolita, Seli; Safarida, Nanda; Eliza, Zulfa
Jurnal Bisnis Manajemen dan Akuntansi Vol. 8 No. 1 (2026): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v8i1.274

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh jumlah tenaga kerja, infrastruktur, dan investasi terhadap tingkat upah serta membandingkan tingkat upah di Indonesia dan Thailand. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder selama periode penelitian yang dianalisis menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji beda Independent Samples t-Test dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara parsial investasi berpengaruh positif dan signifikan terhadap 1tingkat upah, sedangkan jumlah tenaga kerja dan infrastruktur tidak berpengaruh signifikan terhadap tingkat upah. Secara simultan, ketiga variabel independen tidak berpengaruh signifikan terhadap tingkat upah. Selain itu, hasil uji beda menunjukkan bahwa tidak terdapat perbedaan signifikan tingkat upah antara Indonesia dan Thailand. Nilai koefisien determinasi menunjukkan bahwa model mampu menjelaskan variasi tingkat upah sebesar 60,7 persen, sementara sisanya dipengaruhi oleh faktor lain di luar model penelitian. Kata kunci: tingkat upah, tenaga kerja, infrastruktur, investasi, Indonesia, Thailand.