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All Journal Jurnal Teknologi Informasi dan Ilmu Komputer JURNAL KESEHATAN LINGKUNGAN (Journal of Environmental Health) Jurnal Teknologi Mineral dan Batubara Jurnal Manajemen & Keuangan Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Informasi dan Teknologi 'Arabiyya: Jurnal Studi Bahasa Arab Indian Journal of Forensic Medicine & Toxicology Bulletin of Computer Science Research Journal for Lesson and Learning Studies MATAAZIR (Jurnal Administrasi dan Manajemen Pendidikan) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Nusantara Education Edukasia: Jurnal Pendidikan dan Pembelajaran International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Pengabdian Bangsa Journal of Accounting, Management, Economics, and Business Triwikrama: Jurnal Ilmu Sosial Analysis : Journal of Education BEGIBUNG: Jurnal Penelitian Multidisiplin Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah kawanad Jurnal Penelitian Progresif (JPP) Jurnal Teknologi Mineral dan Batubara Sagita Academia Journal Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced WATHAN: Jurnal Ilmu Sosial dan Humaniora Journal of Advanced Research in Social Sciences and Humanities JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Kolaborasi Akademika
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Market Reaction To Government Policy: Case The Tourism, Hotel, And Restaurant Sectors During Pandemic Syamni, Ghazali; Rizal, Muhammad; Husaini; Terfiadi, Sari Yulis; Azzura
Jurnal Manajemen dan Keuangan Vol 14 No 1 (2025): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v14i1.9700

Abstract

This study examines the tourism, hotel, and restaurant sector's reaction to various government policies' announcements of COVID-19. This study used data from nine travel agencies, twenty-seven hotels, and eight restaurants collected from the Indonesian Stock Exchange and www.finance.yahoo.com. The limit was 10 days before and 10 days after the 7-event policy, with 140 days' worth of observations. This study found that abnormal returns were significantly negative when the government enforced community activities restrictions (PPKM) of the Micro policy in the restaurant industry. Besides that, in other events, the tourism, hotel, and restaurant sectors showed negative but insignificant statistical values. In addition, trading volume on the hotel, tourism, and restaurant indices shows different results between these indices. The hotel sector shows that when the government imposed the PSBB and PPKM there was a difference in the trading volume's statistical value, which was negative and significant except for PPKM-Zonation and PPKM-Emergency. The tourism sector shows negative and significant differences in trade volume values for PSBB and PPKM-Zonation, and PPKM-Emergency with positive differences. Finally, the restaurant sector found negative and significant differences during PSBB Transitional-I and positive trade volume differences during PPKM-Zonation
Sosialisasi Pemanfaatan Google Marketing Business (GMB) Bagi Pengusaha Dimsum dan Nuget Kepiting Bakau di Desa Bayeun Geutanyoe Kabupaten Aceh Timur Cahya, Uci Dwi; Yusra, Syarifah; Apriani, Wiwin; Husaini
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.4632

Abstract

Google My Bisnis adalah aplikasi yang menggunakan Gmail untuk mempromosikan atau menjual hasil bisnis. Adapun tujuan dari pengabdian ini yaitu memanfaatkan aplikasi digital berupa GMB sebagai alat pemasaran untuk promosi dan pemasaran produk yang akan meningkatkan pendapatan ekonomi bagi pengusaha. Kegiatan pelatihan ini menggunakan metode sosialisasi, pelatihan dan evaluasi, dengan jumlah peserta sebanyak 20 orang yang terdiri dari ibu-ibu kelompok Desa Bayeun Geutanyoe Kabupaten Aceh Timur. Kesimpulan dari kegiatan sosialisasi dan pelatihan GMB yang dilakukan adalah sosialisasi dan pelatihan GMB ini dapat memberikan informasi kepada kelompok desa Bayeun Geutanyoe agar dapat mengimplementasikan Google Business untuk mempromosikan dan menjual produk yang dihasilkan berupa nuget dan dimsum. Sehingga pelatihan menggunakan Google Bisnisku ini mampu meningkatkan target penjualan produk nuget dan dimsum sehingga dapat meningkatkan perekonomian kelompok dan juga masyarakat desa Birem Bayeun kabupaten Aceh Timur.
Sosialisasi Pemanfaatan Teknologi Digital Marketing Limbah Bambu Souvenir Kapal Pinisi Bagi UMKM Kota Langsa husaini; Cahya, Uci Dwi; Zulfikri
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5082

Abstract

 Pengabdian ini bertujuan untuk mengembangkan promosi dan hasil penjualan UMKM desa yang ada di Kota Langsa khususnya UMKM Bina Kreatif Kota Langsa yang memproduksi souvenir miniature kapal pinisi sehingga mampu menggali potensi industri dari limbah bambu sebagai bahan baku utama yang dimiliki. Pengabdian ini menggunakan metode sosialisasi promosi berbasis digital dengan memanfaatkan web google my business sebagai alat utama pemasaran produk dan pelatihan pembuatan akun penjualan dengan memanfaatkan teknologi digital sebagai alat penjualan dari umkm bina kreatif kota langsa yang bergerak di bidang pengolahan limbah bambu menjadi souvenir kapal pinisi. Kesimpulan dari pengabdian ini adalah hasil produksi souvenir umkm bina kreatif berupa produk kapal pinisi dengan memanfaatkan bambu meningkat hasil penjualan dibandingkan sebelum menggunakan media pemasaran berbasis digital, sehingga mempunyai daya tarik dan bernilai ekonomis di pasaran. Produk ini ramah lingkungan dan mendorong pertumbuhan ekonomi masyarakat desa khususnya UMKM Bina Kreatif Kota Langsa.
THE EFFECT OF SALES, PRODUCTION COSTS AND TOTAL DEBT ON NET PROFIT IN REGISTERED PALM OIL PLANTATION COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2017-2023 Cut Tria Faradilla; Muttaqien; Husaini; Marzuki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.228

Abstract

This study aims to see the Effect of Sales, Production Costs and Total Debt on Net Profit in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange in 2017 - 2023. The data used are secondary data, the sampling technique used in this study is the purposive sampling technique and the selected samples are 22 companies. The method used to analyze the relationship between variables is panel data regression analysis. The results of the study indicate that partial sales have a positive and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more sales increase, the more the company's net profit increases. Production costs have no effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. Debt Level has a negative and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more debt increases, the more net profit will decrease.
THE EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE Dwi Selvi Wulandari; Husaini; Jummaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.236

Abstract

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.
THE EFFECT OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), INVESTMENT DECISIONS, PROFITABILITY, AND INTEREST RATES ON STOCK PRICES IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Tasya Handayani; Husaini; Marzuki; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.237

Abstract

This study aims to examine the Influence of Green Accounting (GA), Corporate Social Responsibility (CSR), Investment Decisions (PER), Profitability (ROE), and Interest Rates (SBI) on Stock Prices in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 17 companies for the 2019-2023 period. The data were analyzed using Panel Data Regression with the Eviews 12 application tool. The results of the study found that GA, CSR, PER and SBI did not have a significant effect. While ROE has a positive and significant effect on stock prices.
THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (AN EMPIRICAL STUDY OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE) Munira Ulfa; Nurlela; Husaini; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

This study aims to examine the effect of financial performance on Corporate Social Responsibility (CSR) disclosure (an empirical study on banks listed on the Indonesia Stock Exchange). Financial performance is measured using leverage, return on assets, and company age. The data used in this study are secondary data from banks listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used to analyze the relationship between the independent and dependent variables is panel data regression analysis, assisted by EViews software. The results show that, partially, the Debt to Equity Ratio has a significant and positive effect on CSR disclosure; Return on Assets also has a significant and positive effect; and Company Age has a significant and positive effect on CSR disclosure in banks listed on the Indonesia Stock Exchange in 2019-2023.
Sosialisasi Penggunaan QRIS Untuk Mempercepat Transaksi Keuangan Pada Usaha Mikro Kecil Laila Qadriah; Husaini; Maryanti; Yuswardi; Achmady, Sayed
Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Vol. 3 No. 3 (2025): Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/beujroh.v3i3.606

Abstract

This Community Service Program conducted an outreach initiative for micro and small enterprises to adopt QRIS for the purpose of "Facilitating Financial Transactions," with a case study focused on Micro and Small Enterprises in Sigli City. This program aimed to provide both socialization and hands-on assistance regarding cashless payment systems through the use of QRIS barcodes. The objective of this outreach was to enhance the knowledge of Micro and Small Enterprises about cashless payment systems and their understanding of how to use QRIS to expand their business targets. The program provided insights into cashless payment systems, their benefits, their operational mechanics, and the convenience of transacting through the DANA E-Wallet application. Through this program, Micro and Small Enterprises partners were assisted at every stage: from registering for a personal DANA account, upgrading to DANA Premium and utilizing its fund withdrawal feature, to registering for DANA Business, and finally, generating the QRIS barcode. The results showed that the low level of understanding among Micro and Small Enterprises partners about the developments in cashless payment systems and the use of QRIS barcodes was successfully addressed through the implementation team's outreach. Furthermore, the absence of a support team to guide Micro and Small Enterprises in using QRIS was resolved by this community service program (PKM), conducted by lecturers and students from the Informatics Engineering study program at Jabal Ghafur University, which successfully increased the business owners' interest in the convenience of cashless payment systems.
ANALYSIS OF FINANCIAL REPORT INTEGRITY IN GOVERNMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Husaini; Nurhasanah; Tista Febriani; Dinda Mutiara
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3941

Abstract

This study aims to analyse the integrity of financial reports in government companies in Indonesia. The independent variables examined in this research include independent commissioners, intellectual capital, audit committees, and audit tenure. The population comprises all of government companies listed on the Indonesia Stock Exchange during the period 2021–2023. Using purposive sampling, 20 companies were selected, resulting in a total of 60 observations analysed through panel data regression. Data analysis was conducted using EViews 12. The results indicate that the presence of independent commissioners has a positive and significant impact on financial report integrity. In contrast, intellectual capital shows a negative and significant influence. Meanwhile, the audit committee and audit tenure variables do not have a significant effect. The findings of this study are expected to assist potential investors in evaluating the quality of financial reporting as part of their decision-making process.
TRAINING ON PREPARING FINANCIAL STATEMENTS ACCORDING TO EMKM STANDARDS FOR CULINARY MSMEs IN LHOKSEUMAWE Nurhasanah; Husaini; Rina Humaira; Malika Aliya Kasta
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2173

Abstract

This community service program is implemented for culinary MSME actors in Lhokseumawe City. The issues faced by the partners, specifically culinary MSMEs, include: Challenges in the partners' ability to prepare financial reports (Cash Flow) in accordance with SAK EMKM; A lack of knowledge in preparing financial statements according to standards. The purpose of this activity is to provide solutions to the problems faced by the partners. To achieve this goal, the PKM team conducts a financial reporting (Cash Flow) assistance program and provides guidance on preparing financial reports following EMKM standards. The planned output targets to be achieved by the PKM team include mandatory outputs such as a community service report, publication of articles in OJS-based community service journals or national seminar proceedings, publication of activities in print or online media, and partnership cooperation documents. Additionally, the program aims for supplementary outputs, including copyright (HKI) for the community service report.
Co-Authors A. Mourad, Khaldoon Abdi Fithria Abdul Rahman Adnan Affan, Junaidi M Afni Yan Syah Afrizal Afrizal Agus Salim Nazar agustina, imelda Ahmad Farhan, Ahmad Ahmad Fauzul Hakim Hasibuan Ahmad Thariq Ahmad Zubair Aiyub Akbar, Devin Akbar, Mufti Akhmad R Saidi Akhyar Ali, Masri ALI, NURDIN Alkhalis, Naufal Alvi Rahmah Amika Putri Amiruddin Ammara Ulfa Azizah Ananda, Ferdika Apriani Pattimura Apriani, Wiwin ARHAMI ARIS MAULANA Arlina Arlina, Arlina Arsa Cindy Safitri Aryanti, Putu Teta Prihartini At-Tharfi’in, Khairunnisa Azzura Bakhtiar, Dandi Bakri, Asri Ady Bibin Bintang Andriana cahya, uci dwi Chairil Akhyar Chairul Irawan Chaliluddin Cut Tria Faradilla Danang Biyatmoko Danang Biyatmoko, Danang Dany Miftahul Ula Darmawati Muchtar Darmawati Mukhtar Dedy Iskandar Dendy K. Pramudito Dianawati, Erika Arum Dinda Mutiara Dwi Selvi Wulandari Edhy, Sarwo Edy Miswar, Edy Eko Suhartono Fazliati Fitrawati Ilyas Ghazali Syamni Ghazali Syamni H.D Lasari, Hadrianti Haditiar, Yudi Haridhi, Haekal Azief Hasanuddin, Iskandar Hepi Boang Manalu Herlina, Beti Hijri Juliansyah Husni Husni Ichsan Setiawan Ichsan Setiawan Idal Bahri Ihsan Ikhsan Nur Ilham Ilham Zulfahmi Intan Malayana ISKANDAR Iswadi Izarul Machdar, Izarul Jeda Jumat Barus Jummaini Junizar, Junizar Karnawi Kamar, Karnawi Khairil Khalid, Zikrul Khoiroh, Ianatul Kris Handoko Laila Qadriah Laily Khairiyati Lala Merlita Lenie Marlinae Lenie Marlinae M Nural Fajri M. Nizar Machmud M. Ratodi Malika Alia Kasta Malika Aliya Kasta Maretna, Cut Nadilla Marhamah Marhamah . Maria Ulfah Maryanti Marzuki Masri Masri Meitria Syahadatina Noor Misbullah, Alim Misrina Muhammad Muhammad Arif Muhammad Daniel Fuat Muhammad Dava Rizki MUHAMMAD RIZAL Muhammad Yusra Muji Endah Palupi, Muji Endah Munira Ulfa Munira, Zaitun Murhaban Muttaqien Nahdalia Nanda, Muhammad Nardi, Masykur Nelly Al Audhah Niko NILAWATI Ninda Safitri Noor Komari Pratiwi, Noor Komari Noviana, Verra Nur Balkis Nur Fadli Nurhasanah Nurlela Pangastuti, Yunida Pradana, Anjas Putra Prajaputra, Vicky Putra, T. Edisah Putri, Adinda Nasa R Saidi, Akhmad Rahimi, Sayyid Afdhal El Rahmatullah Ratna Mutia Aprilla Ratna Sary Razali Thaib Razali Thaib Rianjuanda Rico Nur Ilham Riga Sanjaya Rina Humaira Rio Sahputra Ristati Rizka Rizka, Rizka Rizka Yuli Wahyuni Rizki Fadhilla Roselina Panghiyangan Rosita Sabri Sahli, Argun Salat , Junaidi Sayed Achmady Sayyid Afdhal El Rahimi Setiawati, Cut lilis Sirait, Phichiato Siti Nurafifah Qarimah Sri Rizky Sri Ulfa Junaidah Suhaeri Sumi Kartika Syahputra, Zulfiadi Agus Syahrituah Siregar Syahriza Syamsul Arifin Syamsul Arifin Syamsul Rizal Syarifah Meurah Yuni Tajuddin Tamlicha, Akram Tasya Handayani Terfiadi, Sari Yulis Thaib Rizwan Thaib Rizwan, Thaib Tien Zubaidah Tista Febriani Udink Aulia Umi Kalsum Wahyuddin Wardhiah Waskito, Agung Weni Astari, Weni Wibawa, Aditya Widya Lestari Nst Wulan Agustria Yulizar Yumna, Zaifi Yusra, Syarifah Yuswardi Zahnur ZairinNoor Zulfa Razi Zulfan Zulfikri