Article Per Year (5 Year)
p-Index From 2021 - 2026
1.295
P-Index
This Author published in this journals
All Journal Ekonis : Jurnal Ekonomi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) West Science Interdisciplinary Studies Nomico
Ismed Wijaya
Politeknik Negeri Lhokseumawe
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
ANGGARAN BIAYA PRODUKSI MINYAK GORENG DENGAN PENDEKATAN BIAYA VARIABEL PADA TEACHING FACTORY POLITEKNIK NEGERI LHOKSEUMAWE Ali Imran; Teuku Mustaqim; Ismed Wijaya; Zuarni Zuarni; Sutoyo Sutoyo
Ekonis: Jurnal Ekonomi dan Bisnis Vol 22, No 2 (2020): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v22i2.1985

Abstract

This study aims to design a production cost budget at the Teaching Factory for cooking oil, chemical engineering department of the Lhokseumawe State Polytechnic. The research method used is descriptive qualitative, where the researcher will explore production data on the object of research and then compile the data into a production cost budget based on previous research studies and based on existing literature. This research is interesting because the cooking oil installation in the laboratory is different from the general factory, this is because the installation assets are included in BMN so that they cannot be included separately in the calculation of the production cost budget if the installation is carried out economically. This research can provide an ideal production cost budget calculation model in a laboratory at a state university or polytechnic.Keywords: Design, Budget, Cost, Production, Laboratory
ANALISA GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA EMITEN JAKARTA ISLAMIC INDEX 70 Mukhlisul Muzahid; Lukman Lukman; Aryati Aryati; Ismed Wijaya; Mauli Isra
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 1 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i1.3801

Abstract

This study aims to analyze the effect of Good Corporate Governance on the performance of companies listed on the Jakarta Islamic Index 70 (JII 70). Good Corporate Governance is measured using the board of commissioners, board of directors and audit committee, while company performance is measured using Return On Equity (ROE). The population of this study amounted to 70 companies. There are 22 companies that meet the criteria as research samples with the 2018-2020 period so that the data is 66. The data analysis method in this study is multiple linear regression analysis. The results of this study indicate that the board of commissioners has a significant positive effect on the company's performance, the board of directors has a significant negative effect on the company's performance and the audit committee has no effect on the company's performance. Keywords: Board of Commissioners, Board of Directors, Audit Committee, Return On Equity
Analysis of the Impact of Liquidity Policy and Economic Fluctuations on Asset and Wealth Management in the Banking Sector in Indonesia Loso Judijanto; Ismed Wijaya; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 2 No. 10 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i10.1370

Abstract

This study analyzes the impact of liquidity policy and economic fluctuations on asset and wealth management in the Indonesian banking sector. Utilizing a quantitative approach, data were collected from 150 banking professionals through a structured questionnaire and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) version 3. The results demonstrate that economic fluctuations significantly impact both asset and wealth management, with a stronger influence on wealth management. Liquidity policy also plays a crucial role in improving asset and wealth management practices, though its impact is moderate compared to economic fluctuations. These findings suggest that banks must adopt robust liquidity management and risk mitigation strategies to navigate periods of economic uncertainty and optimize asset and wealth management practices. The study provides important insights for banking professionals and policymakers aiming to enhance financial stability and operational efficiency in the banking sector.
THE EFFECT OF MOTIVATION AND ABILITY ON THE PERFORMANCE OF VILLAGE CADRES AT THE FAMILY PLANNING EXTENSION CENTER IN TANAH PASIR DISTRICT, NORTH ACEH REGENCY Irfan; Azhari; Ismed Wijaya; Rahmiatul Aula; Isna Hayati; Muhammad Zubaili
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4327

Abstract

This study aims to identify the influence of motivation and ability on the performance of village cadres at the Family Planning Extension Center in Tanah Pasir District, North Aceh Regency. The research method used is a descriptive quantitative method with data collection techniques through interviews and observations, questionnaires and literature studies. Data analysis used in this study uses multiple linear regression. The results of the study show that R or multiple correlations have a value of 0.476 or 47.6%, meaning that the relationship between the independent variables and the dependent variable in this study has a fairly strong relationship. This indicates a positive relationship between motivation and ability on cadre performance. The results of the determination test show that the R Square value is 0.227, meaning that the influence of variables X1 and X2 on Y is 22.7%, while 0.773 is influenced by other factors by 77.3%.
INCREASING THE CAPACITY AND COMPETITIVENESS OF MSMES THROUGH EMPOWERMENT SEMINAR IN MUARA DUA DISTRICT Muhammad Multazam; Azhari; Ismed Wijaya; Zulfa Salma Fatin; Tasyaul Azkia
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4328

Abstract

This community service activity aims to improve the capacity of Micro, Small, and Medium Enterprises (MSMEs) through a training program focused on business management, product marketing strategies, and the use of digital technology. The program employed Participatory Action Research (PAR) as its method, emphasizing active participant participation through interactive workshops and direct mentoring. The program was implemented in July 2024 and involved 30 participants from various MSME sectors in the Muara Dua sub-district. The results demonstrated a significant increase in participants' understanding of business management, marketing strategy development, and increased confidence in adopting new technologies. Technology implementation was evident in the use of social media as a primary tool in MSME product marketing strategies. Furthermore, this activity also had a positive impact on increasing revenue and expanding market reach for entrepreneurs. Strengthening networks between MSMEs, local governments, and local communities contributes to the creation of a sustainable and competitive business ecosystem in the future.
THE EFFECT OF WORK-LIFE BALANCE AND ORGANIZATIONAL SUPPORT ON EMPLOYEE WELFARE AT TVRI NORTH SUMATRA STATION Yusnidar; Rahmiatul Aula; Ismed Wijaya; Zulfa Salma Fatin; Tasyaul Askia; Lia Rista
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1273

Abstract

This study aims to analyze the influence of Work-Life Balance and Organizational Support on Employee Welfare at TVRI North Sumatra Station. This study was conducted at TVRI North Sumatra Station in January 2025, using a survey method involving 98 employee respondents as samples. Data were collected through a questionnaire in the form of a google form distributed to respondents and then analyzed using multiple linear regression tests and correlation coefficient tests to test the simultaneous and partial influence of the Work-Life Balance and Organizational Support variables on Employee Welfare. The results of the study showed that simultaneously, the Work-Life Balance and Organizational Support variables had a significant effect on Employee Welfare with an F count value of 257.327 which was greater than F table 2.70 and a significance level of 0.000 (<0.05). Partially, Work-Life Balance significantly influences Employee Well-Being, with a calculated t-value of 2.861, which is greater than the t-table of 1.660 and a significance level of 0.005 (<0.05). Organizational Support significantly influences Employee Well-Being, with a calculated t-value of 6.441, greater than the t-table of 1.660 and a significance level of 0.000 (<0.05). The correlation coefficient of 0.919 indicates a very strong relationship between the two variables, while the R2 value of 0.844 indicates that 84.4% of the variation in Employee Well-Being can be explained by Work-Life Balance and Organizational Support, while the remaining 16.6% is influenced by other variables. In conclusion, TVRI North Sumatra Station is recommended to improve its Work-Life Balance policy through work flexibility and equitable distribution of organizational support for all employees. Management also needs to strengthen internal communication and pay attention to workloads to maintain employee well-being.
The influence of Financial Literacy on Personal Financial Management in millennials in Indonesia Ismed Wijaya; Dwi Retno Mulyanti; Tri Endar Susianto; Anis Noviya; Rahmat Purnomo
Nomico Vol. 1 No. 12 (2025): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/w09ms059

Abstract

This study explores the impact of Financial Literacy on Personal Financial Management among millennials in Indonesia. Using a quantitative approach, the research investigates the relationship between financial knowledge and the ability to manage personal finances effectively. The findings indicate that financial literacy significantly influences personal financial management, highlighting its critical role in shaping sound financial behaviors. Millennials with higher levels of financial literacy tend to demonstrate better budgeting, saving, and investment habits, reducing the likelihood of debt accumulation and promoting long-term financial stability. Conversely, a lack of financial knowledge often leads to poor financial decisions, such as excessive use of credit cards, inadequate savings, and limited understanding of investment opportunities. This study contributes to the growing body of literature by focusing on the millennial generation in Indonesia, providing practical implications for stakeholders such as policymakers, financial institutions, and educators to enhance financial literacy programs. Tailored financial education initiatives, both in formal education settings and through community outreach programs, are recommended to address the specific needs of this demographic. Future research is encouraged to expand the scope by incorporating additional variables, such as technological adoption in financial management and the influence of socio-economic backgrounds, and employing mixed-method approaches to gain deeper insights into the behavioral aspects of financial decision-making.
DETERMINATION OF INTEREST IN USING E-WALLET IN THE ACCOUNTING INFORMATION SYSTEM IN LHOKSEUMAWE CITY Shara Amelia Putri; Almunadiya; Venna Maulida Mustika; Ismed Wijaya; Sakina Putri
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of digital payment systems through the use of electronic wallets (e-wallets) is part of the transformation of technology-based accounting information systems. The Technology Acceptance Model (TAM) explains that perceived ease of use and perceived usefulness are the main factors influencing technology acceptance (Davis, 1989). This study aims to analyze the influence of perceived ease of use and perceived usefulness on the interest in using e-wallets as an accounting information system among the people of Lhokseumawe City. This study used a quantitative approach with a survey method of 100 respondents. Data were analyzed using multiple linear regression with the help of SPSS. The results showed that perceived ease of use and perceived usefulness have a positive and significant effect on interest in using e-wallets, both partially and simultaneously. This finding supports the TAM model and indicates that increased ease of use and perceived usefulness will encourage interest in using e-wallets as part of a digital accounting information system.
THE EFFECT OF INFORMATION ASYMMETRY AND ACCOUNTING CONSERVATISM ON FINANCIAL PERFORMANCE Ihsan Arif; Raudhatinur; Ismed Wijaya; Putri Yamin; Yusnidar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial performance is a key indicator used to evaluate a company’s success in creating value for shareholders. From the perspective of agency theory, conflicts of interest between managers (agents) and owners (principals) may lead to information asymmetry, which can affect decision-making quality and corporate performance. On the other hand, accounting conservatism is considered a governance mechanism that helps reduce agency conflicts and enhance the credibility of financial reporting. In healthcare sector companies listed on the Indonesia Stock Exchange during the 2022–2023 period, post-pandemic industry dynamics and global economic pressures demand greater transparency and prudence in financial reporting. Therefore, it is important to examine whether information asymmetry and accounting conservatism influence corporate financial performance. This study employs a quantitative approach using secondary data in the form of annual financial statements of healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period. The sampling technique used is purposive sampling based on predetermined criteria, resulting in 29 companies as the research sample. Data analysis was conducted using multiple linear regression, including classical assumption tests (normality, heteroscedasticity, and multicollinearity), partial tests (t-test), simultaneous test (F-test), and the coefficient of determination (Adjusted R²). The findings indicate that partially, Information Asymmetry does not have a significant effect on Financial Performance (t-value = 0.999; sig. = 0.322 > 0.05). Conversely, Accounting Conservatism has a positive and significant effect on Financial Performance (t-value = 2.991; sig. = 0.004 < 0.05). Simultaneously, Information Asymmetry and Accounting Conservatism significantly influence Financial Performance (F-value = 4.644; sig. = 0.014 < 0.05). The Adjusted R² value of 0.519 indicates that the independent variables explain 51.9% of the variation in Financial Performance, while the remaining 48.1% is influenced by other variables not included in the model. This study concludes that Accounting Conservatism plays an important role in improving Financial Performance in healthcare sector companies. Meanwhile, Information Asymmetry is not proven to have a significant effect on Financial Performance. Simultaneously, both variables significantly contribute to Financial Performance, although other factors outside the model also influence corporate performance. These findings emphasize the importance of prudence in financial reporting as a mechanism to reduce agency conflicts and enhance firm value.
Co-Authors Ali Imran Almunadiya Anis Noviya Aryati Aryati Azhari Dwi Retno Mulyanti Fauzah Ramadhan Ihsan Arif Irwansyah Irwansyah Isna Hayati Lia Rista Loso Judijanto Lukman Lukman Mauli Isra MMSI Irfan ,S. Kom Muhammad Multazam Muhammad Zubaili Mukhlisul Muzahid Putri Yamin Rahmat Purnomo Rahmiatul Aula Raudhatinur Sakina Putri Shara Amelia Putri Sudarmanto, Eko Sutoyo Sutoyo Tasyaul Askia Tasyaul Azkia Teuku Mustaqim Tri Endar Susianto Venna Maulida Mustika Yenni Irawan Yusnidar Zuarni Zuarni Zulfa Salma Fatin