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All Journal Jurnal Pendidikan Humaniora Indonesian Journal of Applied Linguistics (IJAL) Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Unversitas Muhammadiyah Aceh Economica: Jurnal Ekonomi Islam Jurnal Inovasi Pendidikan Ekonomi Jurnal Bina Akuntansi Asia-Pacific Journal of Public Policy Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Keumala, Cut Muftia
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Human Capital dan Pertumbuhan Ekonomi di Negara Berpenduduk Muslim Cut Muftia Keumala; Ratna Farida; Neni Triana; Mulia Andirfa
Asia-Pacific Journal of Public Policy Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Administrasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52137/apjpp.v9i1.147

Abstract

This report aims to empirically investigate the relationship between economic growth based on the theory of Shultz and Kuznets and human capital through health and education in Muslim nations. The results will then be compared between countries. Then, analyze it considering Al-Quran interpretations as a contributor to human capital development. The empirical findings are based on examining a panel data set for Muslim countries from 1990 to 2020. This study interprets Qur'anic verses to explain how Islam characterizes human capital using content analysis methodology. In developing Muslim nations, life expectancy, infant mortality, and population growth are significant determinants of Gross domestic product (GDP) per capita. In contrast, education variables, such as literacy rate and gross enrollment, have a negligible impact on per capita GDP. In contrast to the case with output in developed nations, education level significantly impacts per capita GDP, whereas health variables have no effect.
Menjaga Stabilitas Ekonomi Masyarakat Pasca Pandemi Covid-19 melalui Pelatihan Pembuatan Ranup (sirih) Hantaran bagi Ibu-ibu Desa Cot Girek Kec. Muara Dua Maryana Maryana; Hikalmi Hikalmi; Cut Muftia Keumala; Irma Safriani; Mahmudan Mahmudan
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 2 (2023): Juni
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i2.1219

Abstract

Pelaksanaan kegiatan pengabdian masyarakat melalui pelatihan pembuatan ranup hantaran  di Gampong Cot Girek Kecamatan Muara Dua Kota Lhokseumawe bertujuan untuk memberikan solusi dalam menjaga stabilitas ekonomi pasca covid 19. Pelatihan ini dihadiri oleh 18 orang peserta dari warga Gampong Cot Girek Kec. Muara Dua. Para peserta dibagi menjadi 4 kelompok kecil untuk mempermudah dalam koordinasi saat pelatihan.  Metode pengabdian dilakukan dengan cara observasi, diskusi, demonstrasi dan praktek langsung melalui tiga tahapan yakni perencanaan, pelaksanaan dan evaluasi. Hasil kegiatan ini mampu menambah wawasan, pemahaman dan keterampilan para perempuan di Gampong sehingga mampu memanfaatkan tanaman-tanaman  yang ada disekitar lingkungan rumah untuk menghasilkan uang sehingga dapat mengatasi kesulitan ekonomi keluarga pasca covid 19.  Disamping itu, dengan keterampilan yang dimiliki kaum ibu juga mampu memiliki kemandirian perekonomian yang memberi dampak pada kesejahteraan sosial.  Maintaining Community Economic Stability Post-Pandemic Covid-19 through Ranup (betel) Hantaran Making Training for the women of the village of Cot Girek district Muara Dua The implementation of community service activities through training on making ranup hantaran in Gampong Cot Girek, Muara Dua District, Lhokseumawe City aims to provide solutions in maintaining economi stability post-covid 19. This training was attended by 18 participants from Gampong Cot Girek Kec. Muara Dua.  The participants were divided into 4 small groups to facilitate coordination during the training.   The service method is carried out by observation, discussion, demonstration and direct practice through three stages are planning, implementation and evaluation.  The results of this activity are to be able to add insight, understanding and skills to women in Gampong so that they are able to use plants around their home environment to make money so they can overcome family economic difficulties post-covid 19.  In addition, with the skills possessed by women, they are to be able to have economic independence which will then have an impact on social welfare
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) PADA RSU CUT MEUTIA KABUPATEN ACEH UTARA Cut Muftia Keumala; Maryana Maryana; Dasmi Husin; M. Lutfi Al Fahmi; Shalawati Shalawati; Shasqia Ulfa Tamara; Intan Zahara
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.455

Abstract

This study purpose to analyze the financial performance of the Cut Meutia General Hospital in North Aceh District before and after the implementation of the Regional Public Service Board Financial Management Pattern (PPK-BLUD) period of 2012-2019. The financial ratios used are profitability, liquidity, solvency and activity ratios. This study uses secondary data in the form of quantitative data, namely financial report data. Data analysis to test each variable using the normality test and paired sample t-test. The results showed that there were differences before and after PPK-BLUD in the ratios of profitability, liquidity and activity while the solvency ratios showed no statistically significant differences.
Kem Anak Hebat and Fun Islami (KAHFI): Program Pelatihan Kreatifitas dan Pembinaan Agama Anak-Anak Indonesia di Kuala Lumpur Cut Muftia Keumala; Neny Triana; Maisyuri Maisyuri; Subhan Ramadhan; Agam Wildan; Rina Ridara
Asia-Pacific Journal of Public Policy Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Administrasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52137/apjpp.v9i1.171

Abstract

The Creative Training and Religious Guidance Program for Indonesian Muslim Children in Kuala Lumpur is important because access to Islamic religious education and Quranic studies in Kuala Lumpur is considered expensive and inaccessible to lower-income Indonesian children. This program aims to provide equal opportunities for children from lower-income backgrounds to obtain quality religious education and develop creative skills. In a diverse environment like Kuala Lumpur, it is important for Indonesian Muslim children to strengthen their religious understanding to maintain their religious identity and practice Islamic values in their daily lives. However, the high costs associated with religious education and Quranic studies can be a barrier for children from families with limited incomes. The Creative Training and Religious Guidance Program for Indonesian Muslim Children in Kuala Lumpur is designed to address this constraint. By collaborating with educational institutions and religious organizations like Fatayat Nahdatul Ulama (NU), the program offers training in creative skills, such as arts and music, while providing religious guidance to the children. This provides an opportunity for children from lower-income backgrounds to access affordable Islamic education and Quranic studies. The program has dual benefits. First, children can access Islamic religious knowledge and learn to recite the Quran without a heavy financial burden, thereby reducing the disparity in access to religious education. Second, by aligning activities with the spirit of Ramadan, the program creates an environment that ignites the enthusiasm of children to participate and enhances their love for Islam. This program offers a new hope for children from lower-middle-class backgrounds in Indonesia to develop a solid understanding of their religion and strengthen their Muslim identity.
ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA PANDEMI COVID-19 Maisyuri; Muttaqien; keumala, cut muftia; Rizal, Syamsul
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 1 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56857/jtb.v8i1.3

Abstract

This study aims to analyze the development of People's Business Credit in Dewantara District before the Covid-19 pandemic and during the Covid-19 pandemic, and analyze the comparison of the development of People's Business Credit in Dewantara District before the Covid-19 pandemic with the development of People's Business Credit during the pandemic. Covid-19. Secondary data on the development of People's Business Credit in Dewantara District before and during the Covid-19 pandemic in the form of data on the number of distribution of People's Business Credit and data on the number of recipients of People's Business Credit in 2019 and 2020. The results show that: Development of People's Business Credit in the District Dewantara before the Covid-19 pandemic tended to be stable in terms of KUR recipients and KUR distribution with the development of People's Business Credit in Dewantara District during the Covid-19 pandemic, but the development of People's Business Credit in Dewantara District before the Covid-19 pandemic was better than during the pandemic Covid-19, where the development of People's Business Credit in the Dewantara District before the Covid-19 pandemic with the Covid-19 pandemic, there was no significant difference
Pengaruh Break Even Point (BEP) terhadap laba perusahaan pada PT ‘Aini Sejahtera Lhokseumawe Keumala, Cut Muftia; Melidza Lestari; Maryana; Shalawati
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 8 No. 2 (2022): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.957 KB) | DOI: 10.56857/jtb.v8i2.13

Abstract

PT ‘Aini Sejahtera Lhokseumawe dikenal sebagai salah satu perusahaan yang bergerak di bidang industri pengolahan air mineral dalam kemasan dengan merk dagang ‘Ainiqua. Sebagai perusahaan air minum yang dikenal di Lhokseumawe, sangat penting untuk tetap mempertahankan eksistensi perusahaan tentunya dengan jumlah laba yang diharapkan meningkat dari tahun ke tahun. Untuk mempertahankan jumlah laba maka harus terlebih dahulu diketahui titik pulang pokok dari total penjualan sehingga akan membantu manajemen dalam pengambilan keputusan. Dalam analisa Break Even Point akan dapat menunjukkan suatu sasaran volume penjualan minimal yang harus dicapai oleh perusahaan. Tujuan penelitian ini adalah untuk melakukan pengujian dan menganalisis Break Event Point (BEP) pada Pt ‘Aini Sejahtera Lhokseumawe. Objek penelitian ini adalah Break Even Point (BEP) dan pertumbuhan penjualan (Laba)  periode tahun 2016-2020. Sampel dalam penelitian ini adalah laporan keuangan Pt ‘Aini Sejahtera Lhokseumawe periode tahun 2016-2020. Dari Hasil penelitian menunjukkan bahwa break even point memiliki pengaruh positif dan signifikan terhadap pertumbuhan penjualan (laba) dengan nilai t hitung sebesar 3,224 lebih besar daripada t tabel sebesar 2,131 (3,224 > 2,131) serta niali signifikan sebesar 0,0000 lebih kecil daripada signifikan yang telah ditentukan sebesar 0,05 (0,0000 < 0,05).
PENGARUH INTELLECTUAL CAPITAL DAN PROFIT SHARING RATIO TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Maryana; keumala, cut muftia; irfan; Muzakir
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 1 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.506 KB) | DOI: 10.56857/jtb.v9i1.17

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan profit sharing ratio terhadap profitabilitas perbankan syariah di Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder sebanyak 30 sampel dengan menggunakan purposive sampling method. Metode yang digunakan untuk menganalisis antara variabel independen dengan variabel dependen adalah metode regresi linier berganda dan uji asumsi klasik. Hasil penelitian secara parsial intellectual capital berpengaruh signifikan terhadap profitabilitas pada Perbankan Syariah di Indonesia dan variabel profit sharing ratio berpengaruh signifikan terhadap profitabilitas pada Perbankan Syariah di Indonesia. Secara simultan menunjukkan bahwa intellectual capital, dan profit sharing ratio secara simultan berpengaruh signifikan terhadap profitabilitas pada Perbankan Syariah di Indonesia.
ANALISIS JUMLAH UANG BEREDAR DI INDONESIA DENGAN PENDEKATAN VECTOR ERROR CORRECTION MODEL Fauzan; Maisyuri; Miswar; keumala, cut muftia
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 2 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.281 KB) | DOI: 10.56857/jtb.v9i2.30

Abstract

Penelitian  ini bertujuan untuk  menganalisis  jumlah uang  beredar  di Indonesia dengan Pendekatan Vector Error Correction Model. Data yang digunakan dalam penelitian ini adalah data sekunder dari tahun 2015 – 2022 di Indonesia. Metode yang   digunakan   yaitu   vector   error   correction   model.   Hasil   penelitian menunjukkan bahwa dalam jangka pendek menunjukkan bahwa inflasi tidak berpengaruh terhadap jumlah uang beredar. Sementara   dalam   Jangka Panjang Inflasi berpengaruh positif   terhadap Jumlah Uang beredar artinya semakin meningkat inflasi maka akan semakin meningkat pula jumlah uang beredar. Selanjutnya dalam jangka pendek menunjukkan bahwa kurs tidak berpengaruh terhadap  jumlah  uang  beredar.   Sementara     dalam     Jangka  Panjang  kurs berpengaruh positif   terhadap Jumlah Uang beredar artinya semakin meningkat kurs maka akan semakin meningkat pula jumlah uang beredar.
EFISIENSI TOTAL PRODUKSI ANAK PERUSAHAAN PT PUPUK INDONESIA TAHUN 2017-2021 DI INDONESIA: indonesia Maisyuri; Neni Triana; Keumala, Cut Muftia; Miswar
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 10 No. 1 (2024): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.01 KB) | DOI: 10.56857/jtb.v10i1.41

Abstract

Penelitian ini bertujuan untuk untuk menganalisis efisiensi total produksi anak perusahaan PT Pupuk Indonesia tahun 2017-2021. Metode analisis data yang digunakan yaitu Data Envelopment Analysis (DEA). Hasil penelitian menunjukkan bahwa: Berdasarkan hasil perhitungan metode Data Envelopment Analysis (DEA) melalui Dicision Making Unit (DMU), dapat dilihat tingkat efisiensi 5 anak perusahaan PT Pupuk Indonesia yang terdiri dari PT Petrokimia Gresik, PT Pupuk Kalimantan Timur, PT Pupuk Sriwidjaja Palembang, PT Pupuk Kujang Cikampek, dan PT Pupuk Iskandar Muda Aceh periode tahun 2017-2021. Anak perusahaan PT Pupuk Indonesia periode tahun 2017-2021 yang efisien total produksinya adalah PT Petrokimia Gresik,  PT Pupuk Kalimantan Timur, dan PT Pupuk Sriwidjaja Palembang. Hal ini terjadi karena karena telah memproduksi pupuk dan non pupuk secara maksimal dengan biaya yang lebih rendah sehingga laba bruto yang diperoleh oleh perusahaan tersebut lebih besar. Dalam hal ini beban pokok pendapatan yang terdiri atas bahan baku  dan bahan pembantu, biaya penyusutan, gaji dan upah, biaya pemindahan pupuk, biaya pemeliaharaan, lain lain dan persediaan yang dikeluarkan lebih kecil. Anak perusahaan PT Pupuk Indonesia periode tahun 2017-2021 yang tidak efisien total produksinya adalah PT Pupuk Kujang Cikampek dan PT Pupuk Iskandar Muda Aceh. Tidak efisiennya total produksi pada kedua perusahaan tersebut di atas karena beban pokok pendapatan yang dikeluarkan lebih besar dari total produksi yang dihasilkan sehingga terjadi pemborosan biaya dan laba bruto tidak seimbang dengan biaya yang dikeluarkan.  
PENINGKATAN SDM BERBASIS EKONOMI KREATIF MELALUI OLAHAN PEPAYA MUDA Maryana Maryana; Shalawati Shalawati; Maisyuri Maisyuri; M. Lutfi Alfahmi; Cut Muftia Keumala; Nura Fazilah; Helsy Ramadhanty
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2024): Rambideun: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v7i3.2854

Abstract

Creative economy is a concept in the new economic era that intensifies information and creativity by relying on ideas and knowledge from human resources as the main production factors. The secret of the creative economy lies in creativity and innovation. The creative economy emphasizes the power of ideas and concepts that are based on the strength of human resources aspects. Optimizing the capacity of human resource empowerment in the village is done by providing socialization and training to process the potential that exists around the community and providing reinforcement to the community in the village. Gampong Jawa Baru is located in the coastal area of Lhokseumawe City and papaya plants are often found and planted by the residents on their yards. However, the use of papaya among the community was still less than optimal due to the lack of knowledge, ideas and creativity from the community. Therefore, it was considered necessary to conduct training related to the processing of papaya fruit, one of which is in the form of processed papaya sticks. The method of implementing the activity was carried out through the delivery of materials, discussions, and product making practices. The results of the implementation of this community service activity showed an increase in the knowledge and creativity of the community in utilizing local food, specifically papaya fruit, and the participants were very enthusiastic and even the community expected further training on product packaging and marketing.      
Co-Authors Agam Wildan Alfahmi, M. Lutfi Dasmi Husin Fauzan Fauzan Fauzan Fazilah, Nura Habiburrahim Habiburrahim Helsy Ramadhanty Hikalmi, Hikalmi Intan Zahara Irma Safriani M. Lutfi Al Fahmi M. Lutfi Alfahmi Mahmudan Mahmudan Maisyuri Maisyuri Maisyuri Maisyuri, Maisyuri Maryana Maryana Maryana Maryana Maryana, Maryana Melidza Lestari Miswar MMSI Irfan ,S. Kom Mulia Andirfa Muttaqien Muzakir Neni Triana Neni Triana Neny Triana Nura Fazilah Ramadhanty, Helsy RATNA FARIDA Rina Ridara Safrul Muluk Shalawati Shalawati Shalawati Shalawati Shalawati, Shalawati Shasqia Ulfa Tamara Subhan Ramadhan Syamsul Rizal Zahara Fonna Zamzami Zainuddin Zamzami Zainuddin Zamzami Zainuddin Zamzami Zainuddin, Zamzami Zanzibar Zanzibar