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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Manajemen & Keuangan Jurnal Manajemen Inovasi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Jurnal Akademi Akuntansi (JAA) Jurnal Bisnis Tani Jurnal Pengabdian UNDIKMA International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Transformasi Administrasi Journal of Central Banking Law and Institutions Innovative: Journal Of Social Science Research Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Social Society Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Nawadeepa: Jurnal Pengabdian Masyarakat
SOUFYAN, DARA ANGREKA
Universita Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Transportation Other

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ACEH AND THE CHALLENGE OF POVERTY EXAMINING THE ROLE OF GRDP AND HDI Soufyan, Dara Angreka; Mahdani, Rimal; Rozika, Donni; Muhyiddin, Didi; Mardiana, Mardiana; Aulia Putri, Cut Widy
Jurnal Transformasi Administrasi Vol 15 No 01 (2025): Jurnal Transformasi Administrasi
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v15i01.440

Abstract

Kemiskinan di Provinsi Aceh merupakan masalah yang kompleks dan memerlukan perhatian serius. Penelitian ini bertujuan untuk menganalisis pengaruh Produk Domestik Regional Bruto (PDRB) dan Indeks Pembangunan Manusia (IPM) terhadap tingkat kemiskinan di Aceh. Menggunakan data sekunder dari Badan Pusat Statistik (BPS) periode 2019 hingga 2023, penelitian ini menerapkan metode regresi data panel untuk memahami hubungan antara PDRB, IPM, dan kemiskinan. Hasil analisis menunjukkan bahwa PDRB memiliki pengaruh positif terhadap kemiskinan, yang disebabkan oleh ketimpangan ekonomi dalam distribusi pendapatan, sementara IPM memiliki pengaruh negatif yang signifikan terhadap kemiskinan. Penelitian menyarankan agar kebijakan pembangunan di Aceh tidak hanya berfokus pada pertumbuhan ekonomi, tetapi juga pada pemerataan distribusi pendapatan, serta peningkatan investasi dalam sektor pendidikan dan kesehatan untuk meningkatkan kualitas hidup masyarakat. Pendekatan multidimensi yang mengintegrasikan pertumbuhan ekonomi dan pembangunan manusia sangat diperlukan untuk mengatasi kemiskinan secara efektif.
Apakah CG Disclosure dan ROE Mempengaruhi Financial Distress? Risnafitri, Hafizhah; Amri, Abrar; Hidayat, Rahmat; Albet, Albet; Soufyan, Dara Angreka
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13717

Abstract

Financial Distress (FD) is a critical stage requiring an accurate early warning system. Previous studies identify profitability (Return on Equity - ROE) and Corporate Governance (CG) as key determinants. However, gaps exist regarding CG's weakening effectiveness under pressure and the challenging interpretation of high profitability in the Indonesian context. This study aims to examine the effect of the Corporate Governance Disclosure Index (CGDI) and ROE on FD probability. The methodology employs Logistic Regression on 256 companies from the Cyclical Industry (2023–2024). Variables and measures utilized include: FD as the binary dependent variable (Springate S-Score), CGDI and ROE as an independent.  The model was found to be simultaneously significant in predicting FD, yet the Hosmer and Lemeshow Test indicated the model is not fully fitted. Individually, CGDI has no significant effect on FD. This finding supports the view that formal CG mechanisms lose monitoring effectiveness under financial pressure (distress), often acting as mere formal legitimacy (Legitimacy Theory). Conversely, ROE has a significant and positive effect on FD probability. This counter-intuitive finding is interpreted as illusory profitability or earnings management due to strong managerial incentives (Agency Theory). High ROE becomes a misleading signal, reinforcing that profitability interpretation is a major issue within the Indonesian distress context. Consequently, the findings highlight the imperative for market participants to shift analytical focus toward underlying cash flow and liquidity indicators, while demonstrating the need for internal CG mechanisms beyond mere disclosure to effectively mitigate financial distress risk in the Indonesian market environment.
Implementasi SAK EMKM di UMKM Kab. Aceh Barat: Pengaruh Pendidikan, Business Size, dan Sosialisasi Mustafira, Mustafira; Soufyan, Dara Angreka; Sari, Dewi Maya; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Putri, Cut Widy Aulia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10536

Abstract

MSMEs play a crucial role in Indonesia’s economy and have demonstrated resilience during the pandemic. However, despite the issuance of SAK EMKM to facilitate financial reporting for MSMEs, many MSMEs in Kabupaten Aceh Barat still lack a proper understanding of these standards. This research aims to analyze the influence of educational background, business size, and the provision of information and socialization on MSME actors’ understanding of SAK EMKM implementation. Using survey methods and multiple linear regression analysis, the results reveal that educational background and the provision of the information and socialization have significant impacts on MSME actors’ understanding. However, business size does not have a significant effect. These findings highlight the importance of more effective education and socialization for MSME actors to enhance their ability to prepare financial statements in accordance with the applicable standards.
VARIABLES AFFECTING EARNINGS MANAGEMENT (CASE STUDY OF COMPANIES IN THE FOOD AND BEVERAGE MANUFACTURING SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE) Hendra Pratama; Dara Angreka Soufyan
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 3 (2023): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i3.869

Abstract

This study aims to provide empirical evidence about the effect of bonus compensation, leverage, firm size and earning power on earnings management. This research was conducted at food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The method of selecting the sample in this study used a purposive sampling technique of 21 companies. The data analysis method used in this study uses multiple linear regression analysis. The results of this study indicate that the leverage and earning power variables partially affect earnings management. While the bonus compensation variables and company size partially have no effect on earnings management and bonus compensation variables, leverage,
Pengenalan Akuntansi sebagai Bahasa Bisnis di SMKN 2 Kelompok Teknologi dan Rekayasa Meulaboh Soufyan, Dara Angreka; Nugroho, Yoga; Agustia, Devi; Maifianti, Khori Suci; Ringo, Liston Siringo
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 3, No 2 (2024): June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v3i2.337

Abstract

Entrepreneurship is a trait that can be cultivated through social roles and experiences, reflecting the inherent entrepreneurial characteristics in individuals and fosters innovation. In Indonesia, vocational education aims to develop skilled human resources at the secondary education level (UU No. 20 of 2003). Vocational schools (SMK) are intended to produce productive, creative, and independent individuals who can efficiently utilize available resources. Aceh Barat Regency ranks tenth out of 23 regencies in Aceh Province in educational success, measured by the Human Development Index (HDI). Despite this, poverty remains above 20%. SMKs can potentially increase HDI and reduce poverty by equipping students with specific skills. The creative outputs of SMK students can form the basis of small industries in West Aceh. Therefore, it is crucial to motivate and invest in vocational education to foster young entrepreneurs. To become entrepreneurs, students need to understand business language, particularly accounting. Vocational education should integrate basic business skills such as accounting, especially in engineering fields, to prepare students for entrepreneurship. This community service activity was conducted at SMK Negeri 2 majoring Engineering and Technology Meulaboh. The activities help students understand entrepreneurship and the importance of accounting as the language of business, equipping them to start businesses based on their school projects. The results indicated that students understood the relationship between accounting and entrepreneurship. The collaboration between the school, lecturers, and students created potential for sustainable activities to prepare future entrepreneurs. Continuous investment in vocational education is essential for developing entrepreneurial skills and reducing poverty in Kabupaten Aceh Barat.
Pendampingan Pemasaran Produk Kopi Arabica Gayo Bersertifikasi Halal Amri, Abrar; Putri, Cut Widy Aulia; Soufyan, Dara Angreka
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 3, No 2 (2024): June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v3i2.341

Abstract

In the era of globalization, halal certification is an important factor in increasing the competitiveness of local products. Consumers awareness of the importance of consuming halal products has increased, and halal certification has become proof of product credibility. However, many local business actors, especially Gayo Arabica Coffee still experience difficulties in obtaining halal certification. This community service aims to market halal-certified Arabica Gayo Coffee for local business actors. The goal is to improve the competitiveness of Gayo Arabica Coffee in the domestic and global markets. This community service is carried out by socialization methods about the importance of halal certification, assistance in the halal certification registration process, facilitation of halal certification, coaching and training related to Halal Product Assurance System (HPAS) and marketing of halal-certified local products. This community service is expected to produce several results, including the business of Arabica Gayo Coffee to have their own halal certificates, increasing the competitiveness of Arabica Gayo Coffee in the domestic and global markets, increasing income and welfare of Arabica Gayo Coffee’s business actors, and increasing consumer trust in Arabica Gayo Coffee. This community service is an effort to increase the competitiveness of Arabica Gayo Coffee through marketing assistance for halal-certified Arabica Gayo Coffee. By increasing awareness and ability of Arabica Gayo Coffee’s business actors in obtaining halal certification, it is hoped that Arabica Gayo Coffee will be able to compete in the global market and improve community welfare.
Pemberdayaan Komunitas Lokal melalui Strategi Multidisiplin: Model Pengabdian Masyarakat di Songkhla, Thailand Amri, Abrar; Putri , Cut Widy Aulia; Soufyan, Dara Angreka; Ringo, Liston Siringo
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 3, No 4 (2024): December
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v3i4.412

Abstract

Community service is an opportunity for academic communities to contribute to societal development through empowerment initiatives without expecting specific compensation. As a pillar of the Tri Dharma of Higher Education, community service plays a vital role in enhancing the potential and capabilities of local communities in education, knowledge, skills, and technology. This program focuses on empowering the local community in Songkhla, Thailand, using multidisciplinary strategies to address various challenges. Implemented at the Al-Hidayah Waqaf Foundation for Education and Social Development, the activities were conducted in a hybrid format, combining one day of in-person sessions and two days of online sessions. The program emphasized collaboration between universities and international partners to deliver impactful knowledge and skills. Key results included increased community knowledge, the application of new skills, and strengthened partnerships across sectors. This community empowerment initiative serves as a model for sustainable development, fostering independence and addressing global issues such as poverty, education gaps, and health crises through innovative and collaborative approaches.
Peningkatan Pemahaman Kelembagaan Pelajar SMKN 2 Kelompok Teknologi dan Rekayasa Meulaboh Ringo, Liston Siringo; Soufyan, Dara Angreka
Nawadeepa: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Juni
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v4i2.515

Abstract

This Community Service (PkM) activity aims to address the lack of knowledge among vocational high school students about organizational structures required for entering the business world. By introducing students to the importance of institutions in business, the activity seeks to provide an understanding of institutional benefits and steps to establish. The approach involves delivering lectures on the definition and components of institutions, followed by a discussion on the practical steps to form an organization. Students were engaged in an interactive session where they learned about the types of institutions that can support their entrepreneurial ventures. The activity successfully increased students' awareness of the importance of institutions in business. Participants gained a better understanding of how institutions enhance bargaining power, open market opportunities, and foster collaboration among members. Students also recognized various institutional forms that can be developed to support business initiatives. This activity was limited to a single session at one vocational school, which may limit the generalizability of the findings. Future programs could involve multiple schools to gather broader insights.
EXPLORING CSR REPORTING PRACTICES AND STRATEGIC FUND ALLOCATION IN PALM OIL COMPANIES Dara Angreka Soufyan; Rimal Mahdani; Hafizhah Risnafitri; Abrar Amri; Dewi Maya Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): 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.v4i4.2390

Abstract

Corporate Social Responsibility (CSR) has become a mandatory practice for companies, including those in the palm oil industry, which plays a significant role in the global economy. However, inconsistent accounting treatments for CSR expenditures have raised challenges in achieving transparency and accountability. This study examines the variations in CSR accounting practices among palm oil companies listed on the Indonesia Stock Exchange and their implications for financial transparency, stakeholder trust, and corporate sustainability. The findings reveal that companies adopt diverse approaches to reporting CSR expenditures, treating them as operating expenses, tax-related costs, or long-term investments. While some companies integrate CSR into sustainability initiatives aligned with global standards like ISPO and RSPO, others treat CSR as a compliance obligation. This inconsistency underscores the absence of explicit accounting standards for CSR, creating challenges for investors, auditors, and policymakers in assessing the impact of CSR activities. This study highlights the need for harmonised regulations and standardised CSR reporting practices to enhance financial transparency and accountability. By addressing these gaps, companies can strengthen stakeholder trust, improve corporate reputation, and contribute to the long-term sustainability of the palm oil industry.
Peningkatan Kapasitas Ekonomi Perempuan Koperasi Jeumpa Puteh melalui Pelatihan Perhitungan Harga Pokok Produksi (HPP) Sari, Dewi Maya; Mislinawati, Mislinawati; Syabriyana, Maliya; Apsari, Adinda Zahra; Syakira, Nabila; Soufyan, Dara Angreka; Amri, Abrar
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 7, No 2 (2025): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v7i2.13496

Abstract

The training on the calculation of the cost of goods sold (COGS) at Koperasi Jeumpa Puteh aimed to enhance the economic capacity of its members, particularly women, in managing their micro-businesses. The activity provided basic understanding of COGS, simple financial management, and product marketing techniques. The program also included training in producing antiseptic soap from used cooking oil waste, adopting a circular economy concept to reduce waste and increase product competitiveness. The training results showed an improvement in the members' understanding of COGS, allowing them to calculate production costs and set more accurate selling prices. Furthermore, the members also gained skills in financial management and digital product marketing. This program has had a positive impact on women's empowerment, improving family welfare, and supporting the sustainability of micro-enterprises at the community level.
Co-Authors ., Masyitah Abrar Amri Abrar Amri Agustia, Devi Ainul Ridha Airiansyah, Fitra Albet, Albet Aliah, Nurul Aliya, Rahma Apsari, Adinda Zahra Armanusa, Armanusa Asraldi Barus Aulia Putri, Cut Widy Awal Muhadir SR Budianto Budianto Cici Darmayanti Devi Agustia Dewi Maya Sari Dewi Maya Sari Dewi Maya Sari DEWI SARTIKA Ginanti, Ginanti Hafizhah Risnafitri Hendra Pratama Ika Rahmadani Ikhwal, Muhammad Irdayani Jilantahani Kasim, Iwan Pelita Lilis Marlina Linda Rahmazaniati Mahdani , Rimal Maifianti, Khori Suci Maradiana, Maradiana Mardiana Mardiana Mayhilda Nitami Mislinawati, Mislinawati Muhammad Ikhwal Muhyiddin, Didi Murlida, Murlida Mustafira, Mustafira Nasuwa, Nurna Mila Nugroho, Yoga Octaviana Maliza, Noer Putri , Cut Widy Aulia Putri, Cut Widy Aulia Rahmat Hidayat RAHMAZANIATI, LINDA Rasyidah Rimal Mahdani Rina Maulina Ringo, Liston Siringo Risnafitri, Hafizhah Rozika, Donni Said Mahdani Sari Maulida Vonna Syabriyana, Maliya Syahrani, Rizky Amalia Syakira, Nabila Syilfina, Dinda Audri Thamitha Intassar Husen VONNA, SARI MAULIDA Wahyuni, Diah Tri Yesi Tria Anjelina Yuana, Adella Zanni, Popi Rahma