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All Journal Jurnal EMT KITA Proceedings of International Conference on Multidiciplinary Research JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Prosiding Seminar Nasional Universitas Serambi Mekkah Serambi Engineering
Rusmina, Cut
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Simultaneous Analysis of Independent Variables on Performance at the Department of Culture and Tourism Office Sufitrayati, Sufitrayati; Ulfia, Ulfia; Rusmina, Cut
International Conference on Multidisciplinary Research Vol 3, No 2 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.427 KB) | DOI: 10.32672/pic-mr.v3i2.2695

Abstract

This study aims to determine the effect of accounting information systems, internal control, and task complexity on performance at the Aceh Culture and Tourism Office. The populations of this study were all employees of the Aceh Culture and Tourism Office as many as 186 people and the sampling technique used the Slovin technique to obtain 36 employees. The model used in this study is multiple linear regression analysis. The results showed that the accounting information system, internal control, and task complexity simultaneously affected the performance of the Aceh Culture and Tourism Office. The correlation coefficient (R) of 0.595 indicates that the correlation between the independent variable and the dependent variable is 59.5%, meaning that the performance at the Aceh Culture and Tourism Office has a moderate and positive correlation with the accounting information system. internal control and task complexity of 87.6%. While the coefficient of determination (R2) of 0.445 means that any change in performance variables can be explained by changes in accounting information system variables, internal control, and task complexity of 0.445 or 44.5%, and the remaining 55.5% is explained by other parties. Variable outside of this research can affect performance, for example, leadership style, financial accounting systems, internal control systems, financial management, and others.  Keywords: performance, accounting information systems, internal control, and task complexity. 
Pengaruh Penerapan Stndar Akuntansi Pemerintah (SAP) dan Sistem Pengendalian Intern (SPI) Terhadap Kualitas Laporan Keuangan Pada Badan Pengelolaan Keuangan Kota Banda Aceh Adelia, Della; Maryam, Maryam; Rusmina, Cut
Prosiding Seminar Nasional USM Vol 4, No 1 (2023): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Standar Akuntansi Pemerintah dan Sistem Pengendalian Intern secara simultan dan parsial terhadap kualitas laporan keuangan pada Badan Pengelolaan Keuangan Kota Banda Aceh. Penelitian ini merupakan studi kausal dengan jenis investigasi. Sampel penelitian ini berjumlah 33 responden yang berasal dari subbag keuangan pada Badan Pengelolaan Keuangan Kota Banda Aceh. Data dikumpulkan melaui kuesioner, kemudian diolah dan dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS V.22.0 For Windows. Hasil penelitian menunjukkan bahwa Standar Akuntansi Pemerintah dan sistem pengendalian intern secara simultan berpengaruh terhadap kualitas laporan keuangan pada Badan Pengelolaan Keuangan Kota Banda Aceh, yang besarnya pengaruh tersebut sebesar 52,5%. Secara parsial Standar Akuntansi Pemerintah berpengaruh terhadap kualitas laporan keuangan sebesar 19,9%. Sistem pengendalian intern berpengaruh terhadap kualitas laporan keuangan sebesar 44,2%. Koefisien determinasi (R2) sebesar 0,525 atau sebesar 52,5%. Artinya kualitas laporan keuangan pada Badan Pengelolaan Keuangan Kota Banda Aceh dipengaruhi oleh standar akuntansi pemerintah (X1) dan sistem pengendalian intern (X2) sebesar 52,5% dan sisanya sebesar 47,5 dipengaruhi faktor lain di luar variabel penelitian ini.Kata kunci: Standar Akuntansi Pemerintah, Sistem Pengendalian Intern, Kualitas Laporan Keuangan
Pengaruh Skala Usaha Dan Lama Usaha Terhadap Penggunaan Informasi Akuntansi Pada UMKM Di Kecamatan Simpang Tiga Kabupaten Aceh Besar Rahmati, Lily; Nengsih, Rita; Rusmina, Cut
Prosiding Seminar Nasional USM Vol 4, No 1 (2023): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh skala usaha dan lama usaha terhadap penggunaan informasi akuntansi pada usaha mikro kecil dan menengah di Kecamatan Simpang Tiga Kabupaten Aceh Besar. Populasi yang digunakan dalam penelitian ini adalah usaha mikro kecil menengah di Kecamatan Simpang Tiga Aceh Besar yang berjumlah 67 UMKM yang sudah terdaftar di dinas koperasi dan UMKM Aceh. Semua populasi dalam penelitian ini dijadikan sampel, maka penelitian ini merupakan penelitian sensus. Hasil penelitian menunjukkan bahwa skala usaha dan lama usaha secara simultan berpengaruh signifikan terhadap penggunaan informasi akuntansi, yang besarnya pengaruh tersebut sebesar 16,8%. Secara parsial skala usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM sebesar 44,4% dan lama usaha berpengaruh signifikan terhadap penggunaan informasi pada UMKM sebesar 57,7%. Koefisien korelasi (R) sebesar 40,9%, artinya variabel dependen memiliki derajat hubungan yang kurang kuat dengan variabel independen, karena nilai R berada di bawah 50%. Sedangkan secara koefesien determinasi (R2) sebesar 16,8%, selebihnya sebesar 83,2%, dipengaruhi variabel lain di luar dari variabel penelitian ini.Kata kunci : UMKM, skala usaha, umur usaha, penggunaan informasi akuntansi
Analisis Dampak Beban Kerja Terhadap Kepuasan Kerja Karyawan pada Bandara Sultan Iskandar Muda di Provinsi Aceh Bakri, M; Rusmina, Cut; Hanum, Filia; Juwita; Zainuddin
Jurnal EMT KITA Vol 8 No 1 (2024): JANUARY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i1.1920

Abstract

This research aims to investigate the impact of workload on the level of employee job satisfaction at Sultan Iskandar Muda Airport (SIM) in Aceh Province. The research population involved all employees of Sultan Iskandar Muda Airport, with 62 people selected as samples using the Slovin formula. This sample includes various divisions at Sultan Iskandar Muda Airport. The data analysis method used is linear regression. The results of the research show that the independent variable, namely workload, has a significantly positive effect on the dependent variable, namely employee job satisfaction at Sultan Iskandar Muda Airport in Aceh Province.
Pengaruh Struktur Modal, Profitabilitas dan Keputusan Investasi Terhadap Nilai Perusahaan Pada PT. Gudang Garam Tbk yang terdaftar di Bursa Efek Indonesia Periode 2011-2019” Rusmina, Cut; Rita Nengsih; Maryam; Khairul Akmal
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2547

Abstract

Penelitan ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas dan keputusan investasi terhadap nilai perusahaan pada PT. Gudang Garam yang Terdaftar di Bursa Efek Indonesia periode 2011-2019. Populasi penelitian ini adalah PT. Gudang Garam Tbk yang terdaftar di Bursa Efek Indonesia yang berjumlah 27 entitas anak perusahaan. Data yang digunakan adalah data sekunder . Hasil penelitian ini menunjukkan bahwa struktur modal, profitabilitas dan keputusan investasi secara simultan berpengaruh signifikan terhadap nilai perusahaan pada PT. Gudang Garam Tbk yang Terdaftar di Bursa Efek Indonesia yaitu sebesar 40,3%. Sedangkan secara parsial struktur modal berpengaruh positif terhadap nilai perusahaan sebesar 12,130%, profitabilitas berpengaruh positif terhadap nilai perusahaan sebesar 5,489%, dan keputusan investasi berpengaruh positif terhadap nilai perusahaan sebesar 1,578%. Koefisien korelasi (R) sebesar 0,635 yang menunjukkan bahwa derajat hubungan antara variabel bebas dengan variabel terikat sebesar 63,5%. Koefisien determinasi (R²) sebesar 0,403 atau 40,3%, artinya kemampuan variabel independen menjelaskan variabel dependen adalah sebesar 40,3%. Sedangkan sisanya sebesar 59,7 dijelaskan oleh variabel lain diluar penelitian ini.
Meningkatkan Daya Saing UMKM melalui Penerapan Just-in-Time dan Teknologi Sederhana Rusmina, Cut; Mawardi, Mawardi; M. Bakri; Susanti, Susanti; Radhiana, Radhiana; Aufal Surayya, Cut
Jurnal Serambi Engineering Vol. 10 No. 1 (2025): Januari 2025
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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Abstract

Small and medium-sized enterprises (SMEs) in the snack food sector face challenges such as limited capital, fluctuating raw material prices and intense market competition. This article aims to identify operational efficiencies and cost saving strategies to improve business competitiveness and sustainability. Using Just-In-Time (JIT) and Lean Production approaches, SMEs can reduce waste, cut costs and improve productivity without compromising quality. The analysis focuses on gaps in the adoption of modern technology, resource management and collaboration with suppliers and customers. The methodology includes the evaluation of production efficiency concepts and demand-driven supply chain optimisation. This article offers solutions such as the use of simple automation technologies, such as packaging machines, and a collaborative approach to strengthening supply chain relationships. The contribution of the article is to provide practical guidelines that integrate efficiency strategies, technological innovation and risk management. The expected outcomes are that SMEs will be able to improve productivity, reduce operating costs and create sustainable business models. This approach provides opportunities for SMEs to remain competitive in dynamic markets while supporting local economic growth.
Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Rusmina, Cut; maksalmina; Filia Hanum; Putri Mauliza
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 6 (2024): December 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i6.3402

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio keuangan terhadap return saham secara parsial atau total pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Rasio-rasio keuangan yang diteliti adalah rasio likuiditas umum (CR), rasio utang terhadap ekuitas (DER), return on aset (ROA), total perputaran aset (TATO), dan price-to-book rasio (PBV). Ruang lingkup penelitian ini mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2023. Sampel dari penelitian ini diambil dari 62 perusahaan manufaktur ditentukan dengan menggunakan metode purposive sampling. Teknik pengumpulan data yang digunakan adalah dokumenter. Metode analisis data menggunakan regresi linier berganda. Hasil penelitian ini secara parsial menunjukkan bahwa variabel CR dan TATO berpengaruh positif terhadap return saham, DER berpengaruh negatif, sedangkan ROA dan PBV tidak berpengaruh. Sedangkan variabel CR, DER, ROA, TATO, dan PBV berpengaruh terhadap return saham. Hasil uji koefisien determinasi (adjusted R2) menunjukkan nilai sebesar 0,322 yang menunjukkan bahwa variabel CR, DER, ROA, TATO, dan PBV berpengaruh terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). menunjukkan bahwa Jumlah tersebut meningkat sebesar 32,2% dari tahun 2020 ke tahun 2023.
Risiko Investasi pada Inovasi Teknologi Ramah Lingkungan dalam Pengolahan Limbah Plastik Rusmina, Cut; Zainuddin, Zainuddin; Juwita, Juwita; Marlina, Marlina; Jelita, Adriani
Jurnal Serambi Engineering Vol. 10 No. 2 (2025): April 2025
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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Abstract

Investing in green technologies for plastic waste processing presents both strategic opportunities and complex risk challenges. This study uses a literature review approach to identify, analyze, and classify the key risks associated with green investment projects in the plastics recycling sector, including technological, market, regulatory, and financial risks. Through analytical reviews of reports and studies based on impact matrix models, technological risk is found to be the most dominant, followed by market and regulatory risks. The study also highlights the importance of collaboration among industry players, investors, research institutions, and government agencies in formulating adaptive and systematic risk mitigation strategies. Suggested policy recommendations include regulatory alignment, fiscal incentives, and technical capacity building. With a structured risk management approach, investments in green technologies are expected to contribute significantly to the development of a sustainable circular economy in Indonesia.
Efisiensi Produksi melalui Otomatisasi Sederhana Pada Industri Kerajinan Skala Rumah Fahmi, Ijal; Rusmina, Cut; , Nelly; , Maryam; Mustafa, Reza
Jurnal Serambi Engineering Vol. 10 No. 4 (2025): Oktober 2025
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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Abstract

This study aims to analyze the implementation of simple automation as a strategy to enhance production efficiency in small-scale home craft industries. In an increasingly competitive creative economy, small business owners are required to improve productivity without investing heavily in advanced technology. This research employs a descriptive qualitative approach using the Systematic Literature Review (SLR) method to identify relevant forms of simple automation, including semi-mechanical tools, time-based work systems, and ergonomic production layouts. The results indicate that simple automation can increase work efficiency, reduce human error rates, and lower production costs by approximately 25-40% without compromising product quality. Furthermore, the adoption of simple automated systems positively impacts production stability and competitiveness in household craft enterprises. This study contributes to practical insights for micro and small entrepreneurs as well as policymakers in developing sustainable efficiency strategies through affordable and context-appropriate technological innovation
Pengaruh Diversifikasi Produk terhadap Profitabilitas dan Efisiensi Usaha Mikro di Sektor Perikanan , Radhiana; , Sufitrayanti; Syamsuddin, Nurfiani; Rusmina, Cut; Kaifasyah, Teuku
Jurnal Serambi Engineering Vol. 10 No. 4 (2025): Oktober 2025
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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Abstract

Product diversification is a crucial strategy for micro enterprises in the fisheries sector to enhance profitability, efficiency, and business sustainability. Heavy reliance on selling fresh fish often leads to unstable income among fishermen and fish processors due to price fluctuations and perishability risks. This study aims to analyze the impact of product diversification on the profitability and efficiency of micro-scale fisheries enterprises using a Systematic Literature Review (SLR) approach. The analysis was conducted by reviewing literature from international sources such as FAO, UNEP, UNIDO, and OECD, as well as empirical studies on innovation, operational efficiency, and fishery waste management. The findings indicate that product diversification can increase income by 20–40%, expand market reach, reduce raw material waste, and create a more efficient and environmentally friendly production system. Moreover, diversification generates significant socio-economic impacts, including new employment opportunities, enhanced skills among coastal communities, and improved competitiveness of local products in modern markets. However, the success of diversification largely depends on access to finance, technical skills, and market connectivity. Therefore, collaboration between entrepreneurs, government, cooperatives, and financial institutions is essential to achieve sustainable product diversification in the fisheries sector.
Co-Authors , Maryam , Nelly , Radhiana , Sufitrayanti Aufal Surayya, Cut Bakri, M Della Adelia, Della Filia Hanum Hanum, Filia Ijal Fahmi, Ijal Jayawarsa, A.A. Ketut Jelita, Adriani Juwita Juwita Juwita, Juwita Kaifasyah, Teuku Khairul Akmal M. Bakri Maksalmina Marlina Maryam Maryam Maryam Mustafa, Reza Nengsih, Rita Nurwijayanti Putri Mauliza RADHIANA, RADHIANA Rahmati, Lily Rita Nengsih Sufitrayati, Sufitrayati Susanti Susanti Syamsuddin, Nurfiani Ulfia, Ulfia Zainuddin, Zainuddin