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PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM DJ AND CAKE COOKIES LHOKSEUMAWE Zulfiar, Edy; Zulkarnaini, Zulkarnaini; Mawaddah, Nurul; Safaruddin, Safaruddin; Sa’diyah, Halimatus; Busra, Busra
Jurnal Vokasi Vol 7, No 2 (2023): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v7i2.4071

Abstract

Salah satu masalah mendasar yang dihadapi oleh para pelaku UMKM adalah kurangnya kemampuan dalam bidang akuntansi termasuk melakukan perhitungan harga pokok produksi dengan benar. Fenomena menunjukkan bahwa masih banyak pelaku UMKM yang belum mampu memperoleh laba secara optimal karena ketidakmampuan mereka dalam menghitung harga pokok produksi secara tepat. Perhitungan harga pokok produksi merupakan hal yang sangat penting mengingat manfaat informasi harga pokok produksi adalah untuk menentukan harga jual produk. Kesalahan dalam menghitung harga pokok produksi akan menyebabkan kesalahan dalam penentuan harga jual produk. UMKM DJ Cake and Cookies merupakan salah satu UMKM bergerak dalam bidang produksi dan penjualan berbagai kue basah dan kue kering. Hasil komunikasi awal tim pengabdian dengan DJ Cake and Cookies menunjukkan bahwa usaha ini belum pernah menghitung harga pokok produksi untuk produk yang dihasilkannya yang dikarenakan pemiliknya belum memiliki pemahaman tentang arti pentingnya menghitung harga pokok produksi. Dengan kondisi tersebut UMKM ini sulit berkembang dan menetapkan harga jual yang bersaing di pasar dengan produk lainnya sehingga dapat diperoleh keuntungan yang maksimal. Berdasarkan permasalahan yang dihadapai oleh UMKM DJ Cakes and Cookies, maka solusi utama yang dapat diberikan untuk mengatasi permasalahan yang dihadapi UMKM DJ cakes and Cookies yaitu penerapan perhitungan harga pokok produksi pada produk yang dihasilkannya yang meliputi identifikasi biaya produksi dan perhitungan harga pokok produksi. Luaran yang dihasilkan dari solusi ini bagi UMKM DJ Cakes and Cookies yaitu tersedianya perhitungan harga pokok produksi untuk setiap jenis produk yang dihasilkan UMKM DJ Cakes and Cookies.
DETERMINAN YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Hismendi, Hismendi; Safaruddin, Safaruddin; Nasir, Muhammad; Abdullah, Ahmad Fauzan; Nadia, Siti
Jurnal Sosial Humaniora Sigli Vol 6, No 2 (2023): Desember 2023
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v6i2.2136

Abstract

This research aims to determine the determinants that affect the profitability of Islamic Commercial Banks (BUS) in Indonesia. Profitability is measured by Return on Assets (ROA) as the dependent variable. Determinants that are expected to affect ROA consist of Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operating Costs to Operating Income (BOPO) and Profit Sharing Financing (PBH) as independent variables. The data used is secondary data which is quarterly data for the period 2016 to 2020, obtained from the Financial Services Authority. The population of this study were all 14 BUS. Determination of the sample using purposive sampling and obtained as many as 5 BUS with an observation period of 20 quarters so that the number of observations is 100 observations. The data analysis technique uses panel data regression analysis. The results of this research indicate that NPF, FDR, BOPO and PBH simultaneously have a significant effect on BUS profitability in Indonesia. Furthermore, the partial test results found that BOPO and PBH had a significant negative effect and FDR had a significant positive effect on BUS profitability, while NPF was not significantKeywords : Profitability; Sharia Commercial Banks
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PERUBAHAN LABA PADA EMITEN SYARIAH YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Purnama, Yuli Mulia; Muzahid, Mukhlisul; Safaruddin, Safaruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 1 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i1.6837

Abstract

Abstract: Analysis of the Effect of Profitability, Liquidity and Solvency on Profit Changes in Sharia Issuers Listed in the Jakarta Islamic Index for the 2018-2020 Period.  This study aims to test and analyze whether Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on earnings changes.  This study uses a quantitative descriptive approach, the type of data used is panel data, with panel data regression analysis method using Eviews 9 as a data processing tool.  Total population of 45 companies, research samples using purposive sampling obtained as many as 18 samples.  Before being analyzed, the data used were first tested for classical assumptions which include (normality test, multicollinearity test and heteroscedasticity test), panel data regression test and hypothesis testing using simultaneous test and partial test in the table with a significant value of 0.05.  The results showed that simultaneously Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) had a significant effect on earnings changes.  Partially Return On Equity (ROE) and Current Ratio (CR) have a positive and significant effect on changes in earnings, while the Debt to Equity Ratio (DER) has no significant effect on changes in earnings.  The results of the Adjusted R Square test show that the variation in the dependent variable of earnings changes that can be explained by Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) is 40% while the remaining 60% can be explained by other variables outside  this research..Keywords: Return On Equity, Current Ratio, Debt to Equity Ratio and Profit Changes
Determinan yang Mempengaruhi Harga Saham Indeks Small-Mid Cap Liquid di Indonesia Safaruddin, Safaruddin; Amalia, Ismi; Nasir, Muhammad; Hismendi, Hismendi
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.20877

Abstract

Abstrak - Tujuan penelitian ini untuk mengetahui determinan yang mempengaruhi harga saham pada Indeks SMC Liquid di Indonesia. Objek yang diamati adalah emiten SMC Liquid periode 2018-2021. Data yang digunakan adalah data sekunder. Populasi sebanyak 91 perusahaan. Penarikan sampel menggunakan purposive sampling dan diperoleh sebanyak 20 sampel selama 4 tahun sehingga didapatkan 80 observasi. Variabel penelitian terdiri dari variabel terikat yaitu harga saham dan variabel bebas, terdiri dari DER, TATO, ROE, EPS, BVS dan SIZE. Teknik analisa data menggunakan model regresi linear berganda data panel yang terdiri dari CEM, FEM, dan REM. Ketiganya diuji untuk mendapatkan satu yang terbaik dengan Uji Chow, Hausman dan Langrange Multiplier. Model terbaik  harus lolos multikolinearitas dan heterokedastisitas. Selanjutnya, melakukan uji hipotesis secara simultan dan parsial. Hasilnya DER, TATO, ROE, EPS, BVS dan SIZE secara simultan berpengaruh signifikan terhadap harga saham. Hasil uji parsial DER, TATO,  EPS, dan BVS berpengaruh positif signifikan terhadap harga saham serta SIZE pengaruhnya negatif sedangkan ROE tidak signifikan. Kata Kunci: Harga Saham, SMC Liquid, Investor Abstract - The purpose of this study was to determine the determinants that affect stock prices in the SMC Liquid Index on the Indonesia. The object observed is the issuer of SMC Liquid for the period 2018-2021. The data used is secondary data. The population is 91 companies. Sample withdrawal using purposive sampling and obtained 20 samples for 4 years so that 80 observations were obtained. The research variables consist of dependent variables, namely stock prices and independent variables, consisting of DER, TATO, ROE, EPS, BVS and SIZE.The data analysis technique uses panel data multiple linear regression models consisting of CEM, FEM, and REM. All three were tested to find the best one with Chow, Hausman and Langrange Multiplier tests. The best model must pass multicollinearity and heteroscedasticity. Next, conduct simultaneous and partial hypothesis testing. The results show that DER, TATO, ROE, EPS, BVS and SIZE simultaneously have a significant effect on stock prices. Partial test results DER, TATO, EPS, and BVS have a significant positive effect on stock prices and SIZE has a negative effect while ROE is not significant.  Keywords: Share Price, SMC Liquid, Investors
HUMAN RESOURCES INVESTMENT AND ECONOMIC GROWTH IN INDONESIA Hismendi; Maulizar; Safaruddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.940

Abstract

Increasing government spending on education is closely related to efforts to strengthen human resources in order to encourage national economic growth. Which of the magnitude of the government event for education every year. Many studies prove that there is a relationship between government and education on economic growth. Education has a role in economic development, through the availability of reliable human resources. This study examines the study of the relationship of education to growth. Granger's Causality Model explains the relationship between education spending and economic growth. The results of the study indicate that there is a relationship between education spending on economic growth in Indonesia. demands maximum education expenditure efforts, especially direct challenges to improving human resources. so that an increase in economic growth can be realized in the future.
PENGARUH PEMANFAATAN SISTEM KEUANGAN DESA DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KEUANGAN DANA DESA KOTA LHOKSEUMAWE Dewi, Jesi Mahara; Arifai, Muhammad; Muzahid, Mukhlisul; Safaruddin, Safaruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 2 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i2.8552

Abstract

Abstract: This study aims to determine the Effect of the Utilization of the Village Financial System and Human Resource Competence on the Financial Accountability of Village Funds in Lhokseumawe City. The population in this study were all villages in Lhokseumawe City totaling 68 villages and the sample amounted to 68 villages in Lhokseumawe City with a sampling technique that is saturated sampling, with a total of 136 respondents, namely village heads and village treasurers. The data used are primary data where the data was obtained by distributing questionnaires directly to villages in Lhokseumawe City. The data analysis technique used is the Multiple Linear Regression Analysis method by conducting classical assumption tests, and hypothesis testing and testing using the SPSS IMB 27 statistical analysis tool. During the observation period, it showed that the research data was normally distributed and free from classical assumption problems. The results of this study indicate that the utilization of the village financial system and human resource competence have a significant effect on the financial accountability of village funds in Lhokseumawe City. Partially, the results indicate that the variables of village financial system utilization and human resource competency significantly influence the financial accountability of village funds in Lhokseumawe City. The influence of these two independent variables on the financial accountability of village funds in Lhokseumawe City is 31.2%, while the remaining 68.8% is explained by other factors not included in the study.Keywords: Village Financial System Utilization, Human Resource Competency, Village Fund Financial Accountability
The Implementation of the Aceh Special Autonomy Policy towards Poverty Alleviation in Aceh Safaruddin, Safaruddin; Subhilhar, Subhilhar; Humaizi, Humaizi; Kusmanto, Heri; Hasan, Effendi
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol. 9 No. 1 (2025): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v9i1.23088

Abstract

The outcome of the Helsinki MoU peace agreement between the Central Government and the Free Aceh Movement on August 15, 2005, was the granting of special autonomy funds to Aceh Province. This funding aims to improve Aceh’s welfare and development. However, in reality, the allocated special autonomy funds have not been able to resolve various issues in Aceh, particularly in reducing poverty levels. The present study aimed to analyze the factors contributing to the limited impact of special autonomy funds on poverty alleviation in Aceh. Utilizing a descriptive qualitative approach, this study involved the collection of primary and secondary data. The asymmetric decentralization theory guided the analysis of this phenomenon. The findings reveal that the special autonomy funds allocated to Aceh Province by the central government have demonstrated a limited impact on poverty alleviation within the region. This can be attributed to several key factors: the absence of a grand design master plan, formalized through a Qanun, for the general allocation fund by the Aceh government; the lack of prioritization of poverty alleviation within the special autonomy budget allocation; and the issue of misappropriation of special autonomy funds in Aceh (corruption).
Efektivitas metode Drill untuk meningkatkan keterampilan merangkai Bloom Box Acrylic pada peserta didik disabilitas fisik Dewi, Ratih Ratna; Budi, Setia; Ardisal, Ardisal; Safaruddin, Safaruddin
Borobudur Educational Review Vol. 5 No. 2 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bedr.14895

Abstract

This research is motivated by the problem of students with physical disabilities who have not been able to assemble acrylic bloom boxes. The study aims to prove that the drill method is effective in improving the skills of assembling acrylic bloom boxes in students with physical disabilities at SLB YPAC West Sumatra. The study used an experimental research type in the form of a single subject research (SSR) with an A-B design. The subject of this study was one student with physical disabilities in grade VIII of SLB YPAC West Sumatra. The study was conducted in July 2025-August 2025. The data collection techniques used in this study involved interviews and tests. The data analysis technique used was visual graphic analysis. The results showed that in the baseline condition (A) the percentage results were 33%, 33% and 33%. In condition (B) the percentage results were 42%, 47%, 61%, 71%, 76%, 80%, 85%, 90%, and 90%. Based on the data analysis that has been done, it was found that the use of the drill method is effective in improving the skills of assembling acrylic bloom boxes in students with physical disabilities. The implications of the results of this study indicate that the drill method is effective in improving the skills of assembling acrylic bloom boxes in students with physical disabilities. Teachers can use the drill method consistently in learning skills, as well as modify the media and steps according to the individual needs of students.
Validitas Media Pembelajaran Komik Dea pada Materi Perubahan Wujud Benda Bagi Peserta Didik Disabilitas Intelektual di Sekolah Luar Biasa Febrianti, Widea; Budi , Setia; Zulmiyetri, Zulmiyetri; Safaruddin, Safaruddin
PEDAGOGIC: Indonesian Journal of Science Education and Technology Vol. 6 No. 4 (2026): PEDAGOGIC: Indonesian Journal of Science Education and Technology (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ijset.v6i4.6918

Abstract

This study aims to analyze the validity of the DEA (Digital Educational Adaptive) comic media developed on the material of changes in the form of objects for students with mild intellectual disabilities. The study used the Research and Development (R&D) method with the ADDIE model, but its implementation was limited to the product validation stage. The validation process was carried out by two groups of validators, namely material experts and media experts. Data were collected through a questionnaire using a Likert scale, then analyzed using a quantitative descriptive approach and supported by qualitative analysis of the validators' suggestions. The results showed that the DEA (Digital Educational Adaptive) comic media had a very high level of validity. The assessment from material experts obtained a percentage of 95%, while the assessment from media experts reached 86%. The average overall percentage of 90.5% was in the very valid category. These results indicate that the DEA comic media is suitable for use as a learning medium on the material of changes in the form of objects for students with mild intellectual disabilities based on the results of expert validation. This study has implications for the availability of digital learning media that have met the validity aspects, so that it can be an alternative in supporting more adaptive learning. Further research is recommended to continue to the practicality and effectiveness testing stages through media implementation in the learning process.
Peningkatan Keterampilan Gerak Fundamental pada Pelajaran PJOK Melalui Circuit Game bagi Murid Disabilitas Intelektual Hsb, Evita Damayanti; Efrina, Elsa; Nurhastuti; Safaruddin, Safaruddin
PEDAGOGIC: Indonesian Journal of Science Education and Technology Vol. 6 No. 4 (2026): PEDAGOGIC: Indonesian Journal of Science Education and Technology (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ijset.v6i4.7042

Abstract

Physical Education (PJOK) learning for students with intellectual disabilities requires structured, varied activities and opportunities for repeated practice because conventional movement learning methods tend to be less able to maintain attention and accommodate their learning needs. This study examines the application of circuit games in improving fundamental movement skills in PJOK learning for students with intellectual disabilities at SLB N Mandailing Natal. The study used the Classroom Action Research (CAR) model of Kemmis and Taggart, which was implemented in two cycles, each consisting of four meetings. Two students with intellectual disabilities were selected purposively based on an initial assessment that showed obstacles in the locomotor, non-locomotor, and manipulative aspects of movement. Data were collected through observation, performance tests, and documentation, then analyzed descriptively quantitatively using percentages with a success indicator of ≥60% per student. The results of the initial assessment showed that student B obtained a score of 43% and student R 50%. After the first cycle, the scores increased to 67% and 80%. In the second cycle, media modifications were carried out by simplifying obstacles, using more attractive and appropriate tools according to students' abilities, and gradually reducing teacher assistance. As a result, student B achieved 97% and student R 100%. These findings indicate that circuit games effectively improve fundamental motor skills through activities that are adaptive, gradual, and appropriate to the learning characteristics of students with intellectual disabilities.  
Co-Authors A. Jannifar Abdul Rahman Abdullah, Ahmad Fauzan Abimanyu, Abraham Ajrina, Ajrina Amalia, Ismi Amin, Rahmahsinar Anhar Firdaus Ardisal Ardisal Arum, Mike Azhari, Achmad Budi, Setia Busra Busra, Busra Destiarini, Destiarini Dewi, Jesi Mahara Dewi, Ratih Ratna Dharma Putra, Muhammad Ocka Dwi Meilvinasvita Effendi Hasan Elsa Efrina Febrianti, Widea Filza Humaira Fitri, Nabila Jannatun Hamdani . Hanif Hasyimi Abdullah Heri Kusmanto, Heri Hismendi Hismendi, Hismendi Hsb, Evita Damayanti Humaizi, Humaizi Indra Mawardi Julia Alfianti Lianti Lianti Maulizar Mawaddah, Nurul Muhammad Arifai Muhammad Nasir Muhammad Nasir Muhammad Nasir Mukhlisul Muzahid Nadia, Siti Niko, Niko Nurhastuti Prihatin, Nanang Purnama, Yuli Mulia Putra, Rizkika Raudhatul jannah Rauzana, Rauzana Rony, Zahara Tussoleha RR. Ella Evrita Hestiandari Sa’diyah, Halimatus Sofia, Rizka Sri Wahyuningsih Subhilhar, Subhilhar Yuliana Yuliana Yusri Hazmi Zainal Abidin Zaini Zulfiar, Edy Zulkarnaini Zulmiyetri Zulmiyetri