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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 Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Al-Zayn: Jurnal Ilmu Sosial & Hukum Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Ilmiah Manajemen dan Akuntansi 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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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.
Pengaruh Transparansi Dan Akuntabilitas Pengelolaan Pajak Terhadap Tingkat Kepercayaan Masyarakat: (Studi Kasus Kantor Pelayanan Pajak Tapaktuan) Zanni, Popi Rahma; Mahdani , Rimal; Soufyan, Dara Angreka; Rahmazaniati, Linda; Sartika, Dewi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4181

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas pengelolaan pajak terhadap tingkat kepercayaan masyarakat pada Kantor Pelayanan Pajak Pratama Tapaktuan. Penelitian ini menggunakan metode kuantitatif. Sampel dalam penelitian ini berjumlah 100 responden. Data dikumpulkan melalui penyebaran kuesioner kepada wajib pajak yang terdaftar di KPP Pratama Tapaktuan. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa transparansi berpengaruh terhadap kepercayaan masyarakat, akuntabilitas berpengaruh terhadap kepercayaan masyarakat, serta secara simultan transparansi dan akuntabilitas berpengaruh terhadap kepercayaan masyarakat. Hal ini mengidentifikasi bahwa semakin tinggi tingkat transparansi dan akuntabilitas pengelolaan pajak, maka semakin tinggi pula tingkat kepercayaan masyarakat terhadap KPP Pratama Tapaktuan.
Sosialisasi Strategi Dokumentasi Koreografi Tari Guel Berbasis Edukasi Digital Soufyan, Dara Angreka; Risnafitri, Hafizhah; Syahrani, Rizky Amalia; Airiansyah, Fitra; Aliya, Rahma; Jilantahani; Nasuwa, Nurna Mila
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 5 No. 3 (2026): Jurnal PkM PATIKALA
Publisher : Pusat Pengembangan Pendidikan dan Bakat Indonesia/Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v5i3.4070

Abstract

Guel Dance, a traditional art of the Gayo community in Aceh Tengah, embodies moral, spiritual, and social values through symbolic movements. In recent decades, the number of practitioners has declined, and the oral transmission process has led to the gradual loss of movement authenticity. The Depik Art Dance and Music Studio in Takengon continues to preserve this heritage but faces limitations in digital documentation and the absence of structured educational media. This community service activity aimed to enhance participants’ understanding, technical ability, and awareness of digital choreography documentation as a strategy for cultural preservation. The program was conducted on October 21-22, 2025, at the Depik Art Studio in Takengon, involving 23 community members. The implementation method combined preparation, socialization, practical training, and evaluation. Participants learned techniques for video recording, choreography metadata organization, and basic editing to produce educational dance videos. Evaluation through pre-test and post-test instruments measured the improvement in comprehension and technical competence. The results indicated an average knowledge increase of 49%, reflected in improved understanding of digital preservation and recording methods. Participants successfully produced three short educational documentaries and established a small internal documentation team. The activity also strengthened collective pride and collaboration within the Gayo artistic community. In conclusion, this program demonstrated that participatory and contextual digital training effectively supports cultural sustainability. The model offers a replicable framework for empowering local communities to preserve traditional performing arts through accessible digital archiving practices.
Pengaruh Penerapan Manajemen Risiko terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019–2021 Jafrina, Meri; Soufyan, Dara Angreka
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1432

Abstract

Risk management has become a critical component of banking governance in response to increasing financial complexity and systemic vulnerability. This study examines the influence of credit risk management, liquidity risk management, and operational risk management on the financial performance of banking institutions listed on the Indonesia Stock Exchange during the period 2019–2021. The research addresses the extent to which the implementation of risk management practices contributes to variations in banks’ financial outcomes. Employing a quantitative research design, this study uses purposive sampling to select 16 banking companies and applies multiple linear regression analysis to evaluate the relationships among variables. The empirical findings demonstrate that credit risk management, liquidity risk management, and operational risk management exert a significant influence on banks’ financial performance. These results indicate that effective risk management implementation enhances financial resilience and supports sustainable banking performance. The study concludes that comprehensive risk management practices play a decisive role in shaping the financial performance of banking institutions and should be strengthened as part of strategic financial governance. This research contributes to the literature by providing empirical evidence from the Indonesian banking sector and offers insights for policymakers and banking practitioners in optimizing risk management framework.
Peningkatan Kapasitas Ekonomi Perempuan Koperasi Jeumpa Puteh melalui Pelatihan Perhitungan Harga Pokok Produksi (HPP) Dewi Maya Sari; Mislinawati Mislinawati; Maliya Syabriyana; Adinda Zahra Apsari; Nabila Syakira; Dara Angreka Soufyan; Abrar Amri
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 Abrar Amri Abrar Amri Adella Yuana Adinda Zahra Apsari Agustia, Devi Ainul Ridha Airiansyah, Fitra Albet, Albet Aliya, Rahma 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 Diah Tri Wahyuni Ginanti, Ginanti Hafizhah Risnafitri Hendra Pratama Ika Rahmadani Ikhwal, Muhammad Irdayani Iwan Pelita Kasim Jafrina, Meri Jilantahani Lilis Marlina Linda Rahmazaniati Mahdani , Rimal Maifianti, Khori Suci Maliya Syabriyana Mardiana Mardiana Mayhilda Nitami Mislinawati Muhammad Ikhwal Muhyiddin, Didi Murlida Murlida Mustafira, Mustafira Nabila Syakira Nasuwa, Nurna Mila Noer Octaviana Maliza Nugroho, Yoga Nurul Uyuni Putri , Cut Widy Aulia Putri, Cut Widy Aulia Rahma Aliya Rahmat Hidayat RAHMAZANIATI, LINDA Rasyidah Rimal Mahdani Rina Maulina Ringo, Liston Siringo Risnafitri, Hafizhah Rozika, Donni Said Mahdani Sari Maulida Vonna Syahrani, Rizky Amalia Syilfina, Dinda Audri Thamitha Intassar Husen Yesi Tria Anjelina Zanni, Popi Rahma