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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.
Evaluasi pelaksanaan pemantauan early warning score di tatanan perawatan medikal bedah Christina, Tri Yahya; Putri, Rosalia Dian Arsyta; Safaruddin, Safaruddin; Sriwiyati, Lilik; Andika, I Putu Juni; Yulianti, Tunjung Sri
Holistik Jurnal Kesehatan Vol. 19 No. 11 (2026): Volume 19 Nomor 11
Publisher : Program Studi Ilmu Keperawatan-fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/hjk.v19i11.1990

Abstract

Background: Deterioration in the condition of hospitalized patients is common and can have a more serious prognosis. Therefore, accurate and continuous monitoring of vital signs is crucial. The Early Warning Score (EWS) was developed as an effort to detect deterioration in patient condition early. Comprehensive and continuous EWS parameters, supported by clear implementation standards, are expected to save patients from deteriorating conditions. However, in medical-surgical care practices in Indonesia, the implementation of EWS monitoring still faces various obstacles that have the potential to delay early detection of patient deterioration, thus impacting patient safety. Therefore, an evaluation is needed. Purpose: To evaluate the implementation of Early Warning Score (EWS) monitoring in medical-surgical care settings. Method: This is a mixed-methods study with an exploratory sequential design. The sample consisted of 130 medical records and eight nurses who met the inclusion criteria. The medical record data obtained were analyzed using univariate analysis, while interview results were analyzed using content analysis. Results: The completeness of the EWS form remained at 44%, the accuracy of monitoring frequency was 12%, and the accuracy of the total score calculation was 3.8%. Several parameters contributing to the low level of form completeness include: blood sugar, which yielded a relatively low score (65%), followed by monitoring date (75%), level of consciousness (84%), monitoring frequency (86%), escalation scale (88%), initials (88%), blood pressure (89%), total score (89%), and suboptimal temperature (90%). These results align with the interview results, which yielded four themes: monitoring compliance, documentation compliance, appropriateness of temperature parameters, and non-specific EWS forms. Conclusion: Implementation of EWS monitoring in medical-surgical care settings still faces challenges that impact the effectiveness of the early warning system for patient deterioration. The study findings indicate a potential need for updating and/or developing the EWS system to meet hospital needs.   Keywords: Documentation; Early Warning System; Medical Surgical Nursing; Monitoring.   Pendahuluan: Penurunan kondisi pasien di rawat inap sering terjadi, bahkan memiliki proknosis yang lebih serius. Oleh sebab itu, pemantauan tanda-tanda vital yang akurat dan berkesinambungan sangat diperlukan. Early Warning Score (EWS) dikembangkan sebagai upaya untuk mendeteksi perburukan kondisi pasien sejak dini. Parameter EWS yang lengkap dan berkesinambungan yang didukung dengan standar implementasi yang jelas, diharapkan mampu menyelamatkan pasian dari kondisi yang lebih buruk. Namun, dalam praktik perawatan medikel bedah di Indonesia, pelaksanaan pemantauan EWS masih menghadapi berbagai kendala yang berpotensi menunda deteksi dini perburukan kondisi pasien yang berdampak pada keselamatan pasien. Oleh karena itu, evaluasi diperlukan. Tujuan: Untuk mengevaluasi pelaksanaan pemantauan Early Warning Score (EWS) dalam tatanan perawatan medikal bedah. Metode: Penelitian mixed-method dengan explanatory sequential design. 130 rekam medis dan 8 perawat yang sesuai kriteria inklusi diambil sebagai sampel. Data rekam medis yang diperoleh diolah secara univariat, sedangkan hasil wawancara diolah berdasar metode content analysis. Hasil: Kelengkapan pengisian formulir EWS masih mencapai 44%, ketepatan frekuensi monitoring 12%, dan ketepatan perhitungan total skor 3.8%. Beberapa parameter yang menyebabkan rendahnya tingkat kelengkapan pengisian formulir antara lain: parameter gula yang memberikan angka cukup rendah (65%), diikuti oleh tanggal pengjakian (75%), tingkat kesadaran (84%), frekuensi monitor (86%), skala eskalasi (88%), inisial (88%), tekanan darah (89%), total skor (89%), serta parameter suhu yang belum optimal (90%). Hasil ini sejalan dengan hasil wawancara yang menghasilkan 4 tema, yaitu kepatuhan pemantauan, kepatuhan dokumentasi, kesesuaian parameter suhu, dan formulir EWS yang tidak spesifik. Simpulan: Implementasi pemantauan EWS di tatanan praktik perawatan medikal bedah masih menghadapi tantangan yang memengaruhi efektivitas sistem peringatan dini perburukan pasien. Hasil penelitian menunjukkan adanya potensi kebutuhan pembaharuan dan atau pengembangan sistem EWS sesaui kebutuhan rumah sakit.   Kata Kunci: Dokumentasi; Early Warning Score; Medikal Bedah; Pemantauan; Perawatan.
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
Co-Authors A. Jannifar Abdul Rahman Abdullah, Ahmad Fauzan Abimanyu, Abraham Ajrina, Ajrina Alfianti, Julia Amalia, Ismi Amin, Rahmahsinar Andika, I Putu Juni Anhar Firdaus Firdaus Arum, Mike Azhari, Achmad Busra Busra, Busra Christina, Tri Yahya Destiarini, Destiarini Dewi, Jesi Mahara Dharma Putra, Muhammad Ocka Dwi Meilvinasvita Filza Humaira Fitri, Nabila Jannatun Hamdani . Hanif Hasyimi Abdullah Hismendi Hismendi, Hismendi Indra Mawardi Lianti Lianti Maulizar Mawaddah, Nurul Mizan, Mizan Muhammad Arifai Muhammad Nasir Muhammad Nasir Muhammad Nasir Muhammad Syuib Mukhlisul Muzahid Nadia, Siti Niko, Niko Prihatin, Nanang Purnama, Yuli Mulia Putra, Rizkika Putri, Rosalia Dian Arsyta Rauzana, Rauzana Rony, Zahara Tussoleha RR. Ella Evrita Hestiandari Sa’diyah, Halimatus Sofia, Rizka Sri Wahyuningsih Sriwiyati, Lilik Yuliana Yuliana Yulianti, Tunjung Sri Zainal Abidin Zaini Zulfiar, Edy