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PREPARATION OF FINANCIAL BOOKKEEPING TO IMPROVE THE FINANCIAL PERFORMANCE OF HOUSEWIVES' UKM GAMPONG SIMPANG EMPAT LHOKSEUMAWE Muttaqien; Wardhiah; Muhammad Hafizh; Frengki Putra Ramansyah; Cut Zira Maulida
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.2159

Abstract

Gampong Simpang Empat, located in Banda Sakti Sub-district, Lhokseumawe City, Aceh Province, has people with various livelihoods such as fishermen, farmers, laborers, civil servants, and business actors in the service sector. With the growth in population from 171,163 in 2010 to 190,624 in 2017, the need for financial management for MSME players, including housewives, is increasingly urgent. Bookkeeping is an important process in recording income, cash flow, liabilities, and assets to analyze financial performance, which serves as an evaluation tool for business efficiency and effectiveness in achieving sustainable growth. This service aims to improve the skills of housewives and MSME players in preparing simple financial bookkeeping through economic literacy-based training. The training involves a group learning method with a focus on hands-on practice, from preparation to preparation of financial statements. This type of research uses a quantitative descriptive method with the research population being mothers in Gampong Simpang Empat. Primary data was obtained through a Likert scale-based questionnaire, with random sampling. Data analysis was carried out using regression with the help of SPSS software. The results of this service are expected to have a positive impact on the financial management of MSME actors, especially in recording transactions in a structured manner and separating personal finances from businesses. The outputs of this activity include international journal publications, indexed proceedings, and ISBN-certified reference books. In addition, this research also aims to identify socio-economic factors that affect the income of traditional fishermen in the surrounding area, as a basis for developing more holistic and sustainable solutions. These outputs are designed to achieve technology readiness level (TKT) 3, which is the proof of concept of the research in developing local economic empowerment strategies.
SOCIALIZATION OF THE IMPORTANCE OF MENTAL HEALTH FOR CHILDREN IN ORPHANAGES Likdanawati; Irada Sinta; Rico Nur Ilham; Muammar Khaddafi; Muttaqien; Reza Juanda
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.v4i3.2383

Abstract

Mental health is an important aspect of a child’s development, especially for those living in foster care. These children often face significant emotional challenges due to the loss of a parent, trauma, or difficult life experiences. Socialization about the importance of mental health aims to raise awareness and provide the necessary support for children in foster care. This article discusses the importance of mental health, socialization strategies, and the roles of various parties in supporting the mental health of children in foster care, supported by current references.
THE EFFECT OF RETURN ON ASSETS, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON STOCK PRICES OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023 Silvia Rizki Ramadana; Wardhiah; Rico Nur Ilham; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.267

Abstract

This study aims to analyze the influence of Return On Assets (ROA), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employs a quantitative approach using panel data regression. The sample was selected through purposive sampling and consists of 31 banking companies. Data was processed using EViews version 12 with the Random Effect Model (REM) approach, following a series of classical assumption tests. The results show that ROA and DER have no significant effect on stock prices, while NPM has a positive and significant effect. These findings indicate that net profit efficiency is a primary consideration for investors in evaluating the performance of banking companies in the capital market. The implications of this study can serve as input for bank management to strengthen profitability strategies in order to enhance company value in the eyes of investors.
THE EFFECT OF GREEN BANKING, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON COMPANY VALUE IN THE BANKING SECTOR LISTED ON THE IDX Soqia Salsabila; Darmawati Muchtar; Rico Nur Ilham; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.272

Abstract

This study aims to analyze the effect of Green Banking, Corporate Social Responsibility (CSR), and profitability on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Firm value is proxied by Price to Book Value (PBV). The independent variables used are Green Banking (X1), CSR (X2), and profitability measured by Return on Assets (ROA) (X3). This research employs a quantitative method using secondary data obtained from the annual reports and sustainability reports of banks listed on the IDX. The sample was selected using a purposive sampling method, resulting in 37 companies with a total of 148 observations. Data analysis was conducted with the aid of EViews software through panel data regression. The best model was determined using the Chow test and Hausman test. The results show that Green Banking has no effect on firm value. CSR has a negative and significant effect on firm value. Profitability (ROA) has a negative and significant effect on firm value.
THE IMPACT OF DIGITAL FINACIAL INCLUTION ON THE SUSTAINABLE FINANCE OF THE MSME SECTOR IN THE LHOKSEUMAWE CITY REGION WITH MODERATION OF THE BANKING SERVICE MODEL Muhammad Multazam; Rico Nur Ilham; Muttaqien; Ayu Anora; Teuku Muhammad Iqbal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1883

Abstract

This research determines how the Banking Model strengthens/weakens the impact of Perceived Usefulness, Perceived Financial Cost and Perceived Ease of Use on Sustainable Finance SMEs. This type of research is quantitative descriptive. The population is all MSMEs in Lhokseumawe City, totaling 2,354 MSMEs. This study uses the Taro Yamane formula with a precision level set at 10% with a total sample size of 96. The results reveal that Perceived Usefulness positively and insignificantly affects Sustainable Finance SMEs, Perceived Financial Cost positively and significantly affects Sustainable Finance SMEs, Perceived Ease of Use positively and significantly affects Sustainable Finance SMEs, Banking Model positively and insignificantly affects Sustainable Finance SMEs, Banking model can strengthen the influence of Perceived Usefulness on Sustainable Finance SMEs, Banking model can strengthen the effect of Perceived Financial Cost to Sustainable Finance SMEs, and Banking models can weaken the influence of Perceived Ease of Use on Sustainable Finance SMEs.
SOCIO-ECONOMIC DETERMINATIONS THAT AFFECT THE INCOME OF TRADITIONAL FISHERMEN IN KRUENG MANE NORTH ACEH DISTRICT Muttaqien; Wardiah; Muhammad Hafizh; Frengki Putra Ramansyah; Cut Zira Maulida
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1964

Abstract

Fishermen's income is the accumulation of fishermen's business results which do not stand alone, but are influenced by various factors. Therefore, fishermen's income includes capital, season, climate, fishing gear productivity, fishing area, fish price and number of fish caught. Fishermen's income factors include factors such as seasonal fluctuations, limited capital and human resources, access to exploitative fish trade networks, and the negative effects of fisheries modernization and the blue revolution, both of which have led to excessive depletion of marine resources. This process is still ongoing today, and fishermen are experiencing further impacts from a decline in their income levels and difficulties in obtaining their catch. The purpose of this research is to determine the income analysis method that calculates fixed costs and variable costs to income. Next, a production function analysis is carried out, where the production function describes the relationship between input and output. Based on this, it is hoped that the results of this research will be taken into consideration by the government in formulating policies related to the welfare of traditional fishermen with all their limitations. This type of research is descriptive quantitative with a research population of traditional fishermen in Krueng Mane, North Aceh. The type of data in this research uses primary data in the form of a questionnaire with a Likert scale where the research sample selection uses random sampling and then regression will be carried out using the SPSS application. The output of this research is the publication of international journals, indexed international proceedings and ISBN certified research reference books with TKT level 3, which is focused on proving the formulation of socio-economic factors that influence the income of traditional fishermen in Krueng Mane, North Aceh Regency.
PROSPECTUS OF IMPROVING THE COMPANY'S FINANCIAL PERFORMANCE PT SAMUDERA INDONESIA TBK Rico Nur Ilham; Muttaqien; Afifah Nurjannah; Naffal Rifki
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2235

Abstract

This study aims to conduct a comprehensive financial statement analysis of PT Samudera Indonesia Tbk and its subsidiaries, focusing on key financial ratios to evaluate the company's performance. The analysis includes liquidity ratios, solvency ratios, profitability ratios, and market ratios, providing insight into the company's financial health. The method used for this analysis is quantitative descriptive analysis using financial statement data. The research data and information were obtained from the Indonesia Stock Exchange. The findings show that PT Samudera Indonesia Tbk maintains a strong liquidity position, with a Current Ratio of 2.40 and a Quick Ratio of 2.39, indicating adequate capacity to meet short-term obligations. The solvency analysis reveals a Debt to Equity Ratio of 0.83, indicating a balanced capital structure with a manageable debt level. Profitability methods, including Earnings Per Share (EPS) of 0.0067 and Price to Earnings (P/E) Ratio of 2.68, reflect the company's ability to generate profits, although a low P/E Ratio may indicate undervaluation in the market. In addition, the high Dividend Yield of 12.78% highlights the company's commitment to rewarding shareholders, despite potential risks related to the sustainability of the dividend. Overall, this analysis concludes that PT Samudera Indonesia Tbk has shown solid financial performance, making it an attractive choice for investors seeking stable returns.
Morfologi trikoma dan respons terhadap stres biotik pada tanaman cabai rawit dengan perlakuan pupuk organik Chairiyah, Nurul; Murtilaksono, Aditya; Nurjannah; Adiwena, Muh.; Muttaqien; Lastari, Siti Agustia
Jurnal Penelitian Pendidikan IPA Vol 11 No 11 (2025): November
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i11.13056

Abstract

Trichomes play a role in protecting plants from herbivores and pathogens, and their formation can be influenced by nutrient availability and environmental factors. This study examined the effect of liquid organic fertilizer (POC) on the development of leaf trichomes in cayenne pepper (Capsicum frutescens) grown on ultisol soil in Tarakan, Indonesia. The experiment used a completely randomized design with seven fertilization treatments: control (P0), NPK (P1), and POC at concentrations of 5–15 g/L (P2–P6), each replicated four times. Leaf samples collected 45 days after transplanting were cleared, stained, and observed microscopically. Several types of trichomes were identified, with non-glandular forms observed more frequently than glandular ones, mainly located along the abaxial midrib and veins. Variation in trichome number and form appeared to increase in plants treated with higher POC concentrations (10–15 g/L). Occasional fungal structures were noted on some leaf surfaces, coinciding with the presence of glandular trichomes. These observations suggest that POC application may influence trichome development in cayenne pepper under field conditions, providing preliminary morphological information relevant to organic fertilization practices on marginal soils.
DISTRIBUTION OF HUMANITARIAN AID TO THE MIFTAHUL JANNAH ORPHANAGE AFFECTED BY FLOODS Rico Nur Ilham; Irada Sinta; Likdanawati; Hamdiah; Muttaqien; Reza Juanda
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i3.5034

Abstract

Floods are one of the most frequent natural disasters in Indonesia and have a significant impact on vulnerable groups, including children living in orphanages. Miftahul Jannah Orphanage is one of the social institutions affected by the floods, disrupting their caregiving activities, health, and the psychosocial well-being of the children. This study aims to analyze the process and impact of the distribution of humanitarian aid to Miftahul Jannah Orphanage after the floods. The method used is a descriptive qualitative approach with a case study design. Data collection was conducted through field observations, semi-structured interviews with orphanage administrators, orphanage children, and volunteers, and documentation of aid distribution activities. Data were analyzed using thematic analysis to identify patterns of needs, benefits of aid, and implementation challenges. The results show that the distribution of humanitarian aid has a positive impact on meeting basic needs, improving environmental hygiene and health, and restoring the psychosocial conditions of orphanage children. However, challenges remain in the logistical aspects and sustainability of aid. This study concludes that needs-based humanitarian assistance, targeted at vulnerable groups, and integrating material assistance and psychosocial support, is crucial for supporting sustainable post-disaster recovery. These findings are expected to serve as a reference for the development of future humanitarian assistance and community service programs.