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All Journal Ekombis: Jurnal Fakultas Ekonomi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Comsep : Jurnal Pengabdian Kepada Masyarakat J-Innovation Jurnal Pengabdian Masyarakat Tapis Berseri Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Kajian Akuntansi El-Wasathy: Journal of Islamic Studies
Cut Yunina Eriva
Politeknik Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Program Peningkatan Kewirausahaan Melalui Media Digital Untuk Pondok Yatim Putri Human Initiative Meutia Handayani; Devi Mulia Sari; Cut Yunina Eriva
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (868.924 KB) | DOI: 10.54951/comsep.v2i2.89

Abstract

this community service is carried out as a form of responsibility of Aceh Polytechnic Higher Education academics for the surrounding social environment. The object of this community service is the Pondok Santri Putri Human Initiative which has carried out entrepreneurial activities. There are several obstacles faced by the students so far. These obstacles include their lack of understanding of technology, the absence of a brand (brand) for their products so that later it will be difficult to market and promote online, and their understanding who have not been able to promote products digitally. From the problems faced, this community service activity is carried out to be able to help the students. This community service is carried out by conducting workshops to train in making attractive and competitive brands in online sales, as well as training students to market their products digitally through social media. The results of this study are expected to increase the income of the students through the products they produce
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Mislinawati; Annisa Fahira; Cut Faradilla; Cut Yunina Eriva
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4451

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan pada perusahaan Industri Tekstil dan Garmen yang terdapat di Bursa Efek Indonesia pada tahun 2018-2020. Data yang digunakan adalah laporan keuangan tahunan 2018-2020 pada perusahaan industri tekstil dan garmen. Berdasarkan kriteria penentuan sampel didapatkan 15 perusahaan yang akan diamati pada penelitian ini. Analisis data dilakukan dengan menggunakan metode regresi linier berganda dengan bantuan program SPSS versi 24. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan sedangkan leverage berpengaruh positif signifikan terhadap nilai perusahaan.
MOBILE SEARCHING RUANG INAP KOSONG RUMAH SAKIT DENGAN METODE BLIND SEARCH Andika Vebrina; Cut Yunina Eriva
J-Innovation Vol. 4 No. 2 (2015): Jurnal J-Innovation
Publisher : Politeknik Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.535 KB) | DOI: 10.55600/jipa.v4i2.22

Abstract

The hospitalis closely related to improve the human health quality, especially for the people who live in Aceh, which has health insurance facilities such as ASKES, Jamkesnas and Jaminan Kesehatan Aceh (JKA). In order to realizeand provide the better health services,it is made anapplication whichcan help the peopleto knowthe availability ofthe inpatient room via mobile phone. The results ofthis system can help family of the patients to make the right decisionin choosing the good hospitalbased onthe patient's conditionandthe availability of the inpatient room. This system isan android-based mobile, andis madeby using the techniqueof JSON data parserandthe blind search method.
Pelatihan Ms Office Dalam Peningkatan Keterampilan Guru SD dan SMP Naria Fitriani; Ardian Ardian; Dewi Maya Sari; Mislinawati Mislinawati; Cut Yunina Eriva; Muhammad Abthahi; Hilmi Hilmi
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.939

Abstract

Every teacher is required to make interesting learning materials quickly and precisely. With current technological developments, these materials are no longer written manually. The use of Ms. Office has been widely used because it is faster in completing teaching materials, exam questions and so on. Based on the initial interview, the Headmaster said that the majority of the school’s teachers were not proficient in applying Ms. Office in making materials needed during the teaching and learning process. To provide a solution, this community service activity was carried out in the form of training for Ms. Office for 30 elementary and junior high school teachers. With a total implementation time of two days (16 hours) which includes theory and practice, the results show that there is an increase in ability to operate Ms. Office in the form of Ms. Word, Excel and PowerPoint so that teachers can not only produce the necessary materials but also complete other school administration more quickly.
Prediksi Kebangkrutan Menggunakan Metode Altman dan Springate pada Perusahaan Penerbangan yang Terdaftar di Bursa Efek Indonesia Rismadi; Maulivia Riska; Meutia Handayani; Rizki Ramadhan; Cut Yunina Eriva; Talbani Farlian
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7671

Abstract

This study aims to predict bankruptcy in airline companies listed on the Indonesia Stock Exchange, using the Altman and Springate methods during the 2019-2021 period. This research uses quantitative methods in the form of secondary data. The data used is in the form of financial statement data for airline companies listed on the IDX through the website www.idx.com. The population used are airline companies, namely, PT Garuda Indonesia Tbk, PT Air Asia Indonesia Tbk, PT Indonesia Transport & Infrastructure Tbk, and PT Jaya Trishindo Tbk. The results of the Altman and Springate methods can categorize companies as bankrupt or not bankrupt. This study has limited time in collecting research data. Based on calculations using the Altman formula, PT Air Asia did not go bankrupt during the period, PT Indonesia Transport & Infrastructure went bankrupt during the period, while the other two companies had experienced bankruptcy between the 3 periods. Based on the Springate method, the companies PT Garuda Indonesia and PT Indonesia Transport & Infrastructure experienced bankruptcy during the period, PT Air Asia Tbk did not go bankrupt during the period, while PT Jaya Trishindo experienced bankruptcy in the 2020 and 2021 periods. The method is used as a bankruptcy estimate, it cannot be said to be 100% accurate. Bankruptcy can occur with various factors that are not suspected by the company. further researchers can develop research by adding bankruptcy prediction methods and can add observation periods.
Pengaruh Return On Asset dan Debt To Equity Ratio Terhadap Pengungkapan Corporate Social Responsibility Abthahi, Muhammad; Rismadi; Eriva, Cut Yunina; Handayani, Meutia; Dewi, Altari Fitria
El-Wasathy: Journal of Islamic Studies Vol 2 No 1 (2024): El-Wasathy: Journal of Islamic Studies
Publisher : Lembaga Swadaya Masyarakat Asosiasi Masyarakat Madani Indonesia (AMMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61693/elwasathy.vol21.2024.162-172

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana Return on Asset (ROA) dan Debt to Equity Ratio (DER) berdampak pada pengungkapan tanggung jawab sosial perusahaan (CSR). CSR diukur menggunakan kategori Global Reporting Indeks (GRI) G4, yang dapat dilihat dalam laporan keuangan tahunan perusahaan. Perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2021 adalah subjek penelitian ini. Hanya 9 perusahaan dari total 91 perusahaan yang terdaftar memenuhi kriteria sampel. Data diperoleh melalui teknik observasi data sekunder. Uji normalitas, heterokedastisitas, multikolonearitas, autokorelasi, t-test, F-test, dan regresi linear berganda adalah beberapa teknik analisis data statistik yang digunakan untuk mengolah data. Perangkat lunak SPPS versi 24 digunakan untuk melakukan analisis data.  Hasil penelitian menunjukkan bahwa variabel ROA dan DER berpengaruh secara signifikan terhadap pengungkapan CSR perusahaan secara bersamaan. ROA secara parsial berpengaruh secara signifikan terhadap CSR, sedangkan DER tidak berpengaruh secara signifikan terhadap CSR.
Penerapan Just in Time untuk Persediaan Bahan Baku Kopi pada Koperasi Kopi Wanita Gayo Handayani, Meutia; R, Rismadi; Fauziah, Sri rani; Kadriyani, Emilda; Ramadhan, Rizki; Rudianto, Totok; Arfiani, Mutia; Yunina Eriva, Cut; Mulya Sari, Devi; Abtahi, Muhammad; farlian, Talbani; H, Hilmi
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi Oktober)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v2i2.55

Abstract

Pengabdian kepada masyarakat ini dilaksanakan sebagai bentuk upaya tanggung jawab para akademisi Politeknik Aceh terhadap masyarakat sekitar. Kegiatan ini dilakukan untuk membantu mitra yaitu Kopi Koperasi Kopi Wanita Gayo (kokowagayo) dalam penerapan sistem Just In Time (JIT) pada persediaan bahan baku. Kokowagayo yang merupakan salah satu eksportir kopi hasil daerah Gayo yang mengirimkan produk kopinya kepada pelanggan baik di dalam negeri maupun luar negeri. Kokowagayo masih mengalami kendala pada pengelolaan persediaan bahan baku. Untuk menghindari keborosan-keborosan yang terjadi maka diberikan solusi untuk menggunkan sistem Just In Time dalam mengatur persediaan bahan bakunya. Penerapan sistem Just In Time (JIT) diharapkan nantinya akan membuat mitra dapatpat menghemat biaya pembelian, biaya pemesanan dan biaya penyimpanan bahan baku dan dapat meningkatkan efesiensi biaya persediaan bahan baku kopi.
Peningkatan Kualitas Dan Nilai Jual Produk Makanan Pada Delichia Food Mulia Sari, Devi; Yunina Eriva, Cut; Handayani, Meutia; Abthahi, Muhammad; A, Ardian; M, Mislinawati
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 3 No. 1 (2024): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi April)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v3i1.75

Abstract

Delichia Food belum mempunyai kemasan yang menarik, sehingga solusi yang ditawarkan adalah melalui desain produk yang mempunyai kemasan yang menarik, fasilitas alat yang lebih memadai, kemudian mempunyai logo yang menjadi cerminan sebuah identitas dari usaha Delichia Food agar lebih dikenal banyak orang, dan juga pembukuan yang rapi rapi agar setiap pemasukan pengeluaran dapat diketahui dengan jelas. Adanya kemasan yang menarik diharapkan usaha Delichia Food lebih dikenal dan diterima di masyarakat luas
THE EFFECT OF WORK EXPERIENCE ON REGIONAL FINANCIAL REPORTING WITH HUMAN RESOURCE (HR) COMPETENCE AS A MODERATING VARIABLE Mulia Sari, Devi; Handayani, Meutia; Eriva, Cut Yunina
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7248

Abstract

The influence of work experience on financial reporting reflects the contribution of experience and knowledge gained by HR during work period. Meanwhile, HR competency is measured through relevant expertise and skills in managing regional finances. The combination of these factors is expected to make a positive contribution to the quality of financial reporting. The aim of the research is to provide a better understanding of how tenure and HR competency influence financial reporting in the local government environment. By understanding these factors, it is hoped that improvement and development efforts needed in HR management and Regional Financial Management Information Systems can be identified. The targeted output is the provision of policy recommendations to the local government of Banda Aceh City to improve the quality of financial reporting. The total population in this study was 44 OPDs and the number of respondents was 88 respondents. The analysis method was carried out using MRA (Moderated Regression Analysis). The results of this research show that length of service has an influence on financial reports in the Regional Financial Management information system in Banda Aceh City which is moderated by the human resource competency variable. The interaction between the use of information systems and HR competency has an effect significant to the quality of financial reports, and HR competency as a moderating variable.
Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Terhadap Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh Anthony, Anthony; Handayani, Meutia; Eriva, Cut Yunina; Farlian, Talbani
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12204

Abstract

Abstrak  Penelitian ini memiliki suatu tujuan untuk melihat pengaruh penerapan Sitem Informasi Keuangan Daerah ( SIPKD) terhadap kualitas laporan keuangan daerah. Daerah yang diambil sebgai objuek dalam penelitian ini adalah daerah Kota Banda Aceh. Mengingat sela mini hasil laporan keuangan pemerimtah Kota Banda Aceh adalah cukup baik yaitu dengan hasil opini audit wajar tanpa pengecualian. Penelitian ini dilakukan pada SKPD Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Penelitian ini dilakukan pada seluruh Satuan Kerja Pemerintah Daerah (SKPD) Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Hasil penelitian ini adalah penggunaan SIPKD (X) berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan (Y). Pengaruh tersebut merupakan gambaran bahwa penggunaan aplikasi SIPKD di Kota Banda Aceh telah berjalan efektif sehingga dapat memberikan laporan keuangan yang berkualitas. Hal ini berarti, semakin tinggi penerapan SIPKD semakin tinggi pula pengaruh terhadap kualitas laporan keuangan pemerntah kota banda aceh.  
Co-Authors A, Ardian Abtahi, Muhammad Abthahi, Muhammad Andika Vebrina Annisa Fahira Anthony Anthony Ardian Ardian Ardian Arfiani, Mutia Cut Faradilla Devi Mulia Sari Dewi Maya Sari Dewi, Altari Fitria H, Hilmi Handayani, Meutia Hilmi Hilmi Kadriyani, Emilda M, Mislinawati Maulivia Riska Mislinawati Muhammad Abthahi Mulya Sari, Devi Naria Fitriani R, Rismadi Rismadi Rizki Ramadhan Rizki Ramadhan Rudianto, Totok Sri Rani Fauziah, Sri Rani Talbani Farlian