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All Journal Katalogis JURNAL AKUNTANSI DAN AUDITING Tunas Geografi Peronema Forestry Science Journal Journal of Tropical Soils Jurnal Penelitian Ekosistem Dipterokarpa Jurnal Rekayasa Mesin JURNAL AGRILAND Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Jurnal Rekayasa Material, Manufaktur & Energi Jurnal Penelitian Kelapa Sawit Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Minda Baharu Journal of Humanities and Social Studies Journal of Saintech Transfer AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL PENDIDIKAN MIPA Jurnal Riset Akuntansi Kontemporer Jurnal Hutan Tropika Jurnal Penelitian Ekosistem Dipterokarpa Sinergi Polmed : Jurnal Ilmiah Teknik Mesin PERTANIAN TROPIK Agrikan: Jurnal Agribisnis Perikanan International Journal of Science and Environment Journal of Accounting Research, Organization and Economics (JAROE) JPNM : Jurnal Pustaka Nusantara Multidisiplin Tarsius: Jurnal Pengabdian Tarbiyah, Religius, Inovatif, Edukatif dan Humanis JIMEKA Nexus
Rahmawaty, Rahmawaty
Program Studi Kehutanan, Fakultas Kehutanan, Universitas Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH) Bahri, Ruthia; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to analyze the determination of cost of goods manufactured by using full costing and variable costing, approachment and to get the information about the difference of selling price between the one which is stated by MSMEs in beef jerky processing industry in Banda Aceh and the one which is the result based on cost plus pricing method. This type of research is descriptive analysis. Based on certain criterias, there are 3 MSMEs as the samples of the research. This research shows that the cost of production of the full costing method is greater than the variable costing method. Results of determining the selling price of products also shows that there is a difference between the selling price of the products specified MSMEs of beef jerky with a selling price obtained from cost plus pricing method.
ANALISIS PENERAPAN IJARAH DAN PERLAKUAN AKUNTANSI BERDASARKAN PSAK 107 PADA PT BPRS HIKMAH WAKILAH KOTA BANDA ACEH Vhintara, Cut; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see the application of Ijarah and accounting treatment based on PSAK 107 at PT BPRS Hikmah Wakilah in Banda Aceh City. The research was conducted using qualitative-descriptive research method. The type of data used is qualitative data, that is by way of field study method consisting of, observation, interview, and company documentation. The results of this study indicate that the application of Ijarah and accounting treatment at PT BPRS Hikmah Wakilah Banda Aceh has been in accordance with PSAK 107.
PENGARUH PROFITABILITAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP BOOK TAX GAP PADA PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2012-2015 Riansa, Ikhsan; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of probitability, leverage, and firm size to book tax gap. The samples of this research are the Sub-Sektor Property and Real Estate firms listed in BEI (Bursa Efek Indoensia) in 2012-2015. The Samplesare collected using purposive sampling method and resulted 32 companies become the finalsamples. Data was analised by using the multiple regression analysis. The results of this research show that (1) profitability, leverage, and firm size simultaneously influence for book tax gap, (2) profitability has positive influence and significantonbook tax gap, (3) leveragenegatively influence and significantonbook tax gap, and (4) firm size positively influence and significant on book tax gap.
COMPARATIVE PERFORMANCE OF CORPORATE SOCIAL RESPONSIBILITY OF ISLAMIC AND CONVENTIONAL BANKS IN INDONESIA PERIOD OF 2011-2015 Fitri, Fauziah Aida; rahmawaty, rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to compare the performance of Corporate Social Responsibility in Islamic and Conventional Banks in Indonesia period of 2011-2015 and to find out which of the banks stream perform better than the other. The performance is measured by the Global Reporting Initiative Index. The research used in this study is by calculating the scoring values of each index, and hypothesis testing. By using Content analysis method and Paired Sample T-test, 10 populations were selected that met the criteria, 5 Islamic and 5 Conventional Banks that revealed their social performance by using Economic, Environment, and Social Index. The data that is being used is secondary data obtained through annual reports from the official website of each Islamic and Conventional Banks.The results of this study indicate that there is a slightly significant difference of the comparison performance in Corporate Social Responsibility of Islamic and Conventional Banks in Indonesia period of 2011-2015. This phenomenon indicate that every year Islamic Banks in Indonesia working hard in order to develop their performance in term of Economic, Environment, and Social disclosure to be a serious competitor for Conventional Banks in the future of time. Thus, Conventional Banks leads to the Corporate Social Responsibility disclosure performance.
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP PEMAHAMAN LAPORAN KEUANGAN DESA (STUDI PADA KECAMATAN BANDA RAYA KOTA BANDA ACEH) murina, sasha; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of Education Level, Quality Training, and Work Experience on the Understanding Village Financial Report.The data used in this study is the primary data by spreading the questionnaire to the village apparatus in Banda Raya District of Banda Aceh.The population in this study is the village apparatus that exists in Banda Raya District of Banda Aceh. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research showed that both partially and simultaniously, The Level of Education, The Quality of Training, and Work Experience had an effect on The Understanding of The Village Financial Statements in the Banda Raya District of Banda Aceh
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP INDIKASI TERJADINYA FRAUD PADA BANK UMUM SYARIAH DI INDONESIA Rahmayani, Rahmayani; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of independent variables on fraud of Indonesian Islamic banks in the period of 2011-2015. Independent variables that used in this study are Islamic corporate governance with the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management as an indicator and internal control. By using purposive sampling method, from 12 Islamic banks in Indonesian, 9 Islamic banks are choosen as the samples in this study. The type of data used in this study aresecondary data which is good corporate governance statement. Collecting data technique used in this study is documentary. Data are analyzed by statistical analysis using a multiple regression analysis and are processed by IBM Statistical Package for Social Science (SPSS) 23th version program. The results of this study show that 6,1% dependent variable or fraud can be explained by the three of independent variables. Simultaneously the three of independent variables have no effect on fraud. Partially the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management and internal controlhave no effect on fraud.
PENGARUH GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL, DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA Dara Yovita, Cut Safira; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine some factors that may effect ethical behavior of accounting students of Syiah Kuala University. There are four variables hypothesized affect ethical behavior which are gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code.The respondents are the accounting students of Syiah Kuala University who have attended courses in Auditing. The samples are collected using simple random sampling method and resulted 74 students become the final samples. This research uses multiple regression linear analysis.The result of this research show that simultaneous of gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code have effect on ethical behavior of accounting students of Syiah Kuala University. Partially the research shows that all variables are significantly effected on ethical behavior of accounting students of Syiah Kuala University.Keywords: Ethical behavior, gender, ethical sensitivity, locus of control, comprehensif of accountant profession ethical code
PENGARUH TINGKAT BAGI HASIL DEPOSITO MUDHARABAH, FINANCING TO DEPOSIT RATIO, DAN SUKU BUNGA DEPOSITO TERHADAP PERTUMBUHAN DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Ruslizar, Ruslizar; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of the research was to find out the influence of Mudharabah Deposit Revenue Sharing, Financing to Deposit Ratio, and Deposit Interest Rateon Mudharabah Deposit growth simultaneously and partially on TheIslamic Banks in Indonesia. The research used causal asosiative design. The population was 11Islamic Banks in Indonesia, and whole observed. The period of observation was since 2012 until 2014, so there were 33 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that mudharabah deposit revenue sharing, Financing to Deposit Ratio, and deposit interest rate both simultaneously and partially influenced Mudharabah Deposit Growth.Keywords: Mudharabah Deposit Revenue Sharing, Financing to Deposit Ratio, Deposit Interest Rate, Mudharabah Deposit Growth
Land Cover Change Dynamics As an Indicator of Deforestation Rate in Gunung Leuser National Park Agus, Rihady; Rahmawaty, Rahmawaty; Alief Aththorick, T.; Samsuri, Samsuri; Nyak, Erwin
International Journal of Science and Environment (IJSE) Vol. 6 No. 1 (2026): February 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i1.363

Abstract

Gunung Leuser National Park (GLNP) is one of the most important conservation areas in Indonesia, serving as a habitat for various rare and protected species such as the Sumatran tiger, elephant, rhinoceros, and orangutan. Nevertheless, this area faces serious threats from deforestation caused by human activities, including illegal logging, agricultural expansion, and infrastructure development. This study aims to analyze the rate of deforestation occurring in GLNP from 2008 to 2023, to examine land cover changes in the park up to 2033, and to assess community attitudes, perceptions, and participation related to deforestation in the GLNP area. The methods employed include multi-temporal satellite image analysis (Landsat 5 and Landsat 8) using supervised classification through Google Earth Engine (GEE) and Geographic Information System (GIS) tools. Data accuracy was evaluated using ground truth validation, along with an assessment of community perceptions and participation regarding land cover changes. The results indicate that during the study period, forest area decreased by approximately 18,822.71 hectares (2.38%), accompanied by an increase in shrubland and other non-forest land covers, indicating gradual land conversion. The dominant factors driving deforestation in GLNP include proximity to roads and settlements. Future deforestation rates were predicted using a Cellular Automata–based spatial modeling approach, which estimates land conversion patterns in the absence of mitigation measures. Deforestation in the GLNP area is closely linked to the role of surrounding communities; the findings reveal that local communities are generally less actively involved and less willing to contribute to conservation efforts in GLNP. This study provides important insights for conservation planning and sustainable land-use policy formulation in Gunung Leuser National Park.
Analysis of Clouding and Extinguishing Forest and Land Fires in Lumut Maju Village, Lumut Sub-district, Central Tapanuli Regency Rahmawaty, Rahmawaty; Sawal R Pulungan; Widya Natasha Napitupulu; Rolyn SDH Sinaga; Sylvia F Panjaitan; Young F Limbeng
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 10 No. 2 (2025): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v10i2.22329

Abstract

Forest and land fires are a recurring environmental threat in many parts of Indonesia. This study aims to analyze the level of fire vulnerability and the effectiveness of fire suppression efforts in Lumut Maju Village, Lumut Sub-district, Central Tapanuli Regency, North Sumatra Province. The analysis was conducted using a Geographic Information System (GIS)-based spatial approach with ArcGIS Software. The results indicate that most areas in Lumut Maju Village exhibit moderate to high levels of fire vulnerability, influenced by topographic conditions, land cover, human activities, and climatic factors. The implementation of fire suppression highlighted the importance of team preparedness, adequate equipment, and rapid response in controlling fires, despite challenges such as difficult terrain and limited water sources. GIS-based fire vulnerability mapping proved effective in supporting mitigation strategies and informed decision-making. Active community participation and strong coordination among stakeholders are essential to enhance sustainable forest and land fire prevention and control efforts.
Co-Authors ., Cholish Abdul Azis Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf ABDUL RAUF Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul, Rauf Abdullah Abu Hassan Abu Bakar ACHMAD FAUZI Aditya, M. Aldi Adnan Adnan Agus Toni Tarigan Agus, Rihady Agustoni Tarigan Alief Aththorick Alief Aththorick, T. Aning Tedong, Peter ARDIANSYAH ARDIANSYAH Arif NURYAWAN Arman Arman Asnan Siregar Athorick, Alief Aththorick, T. Alief Aulia, Dwira Nirfalini Aulia, Rafika Azri Syauki Badrul Ainy Dalimunthe Bahri, Nisfan Bahri, Ruthia Benny, Hidayat Cut Afrianandra, Cut Dara Yovita, Cut Safira Darwanis Darwanis DE, Harahap Delli Sabudu Delvian Delvian Desi Yani Harahap Devita Saragih Dewi Budiati T.J. Said Diah Ramadhani Dina Octavia, Dina Octavia Edison Parulian Sihombing Erwin Nyak Akoeb Evayani, Evayani Evi Mutia Fadhlan Saini Fauziah Aida Fitri fitra syawal Fitra Syawal Harahap Fitra Syawal Harahap Frastika, Sintike FS, Harahap Fuad Abdullah, Muhammad Fujiwara, Takahiro Grandis Tua Sitanggang Gyta Sari Harahap, Dharma Hadi Wijoyo Hamdani Harahap, R. Harahap, Darmadi Erwin Harahap, Parmanoan HARTIKA, LIA Hasibuan, Yetti Meuthia Hasibuan, Yetty Meuthia Hasmadi Ismail, Mohd Hasnita, Ulfa Heri Rizki Sitepu Heri Santoso Heru Fahlevi, Heru Hilwa Walida Hilwa, Walida Hosea O Siregar, Anggiat Ibrahim, Husin Ida Rumia Manurung Ida Zulfida, Ida Indri Dithisari Irawan, Shahril Irena Astria Ginting Irmayani Irmayani Irwansyah Banurea Janter Bronson Samosir Kamil, Idham Kepler Dopler Purba kholizah, Siti Khor Soo Cheen, Khor Laila Nazirah Lubis, Rahmat Lubis, Riadini Wanty Madiyuanto, Madiyuanto Masnur Masnur Maswan, Putra Maurin Lis Evan Panggabean Mohd Hasmadi Ismail Mohd Hasmadi Ismail Muhammad Fadhil Muhammad Fuad Abdullah Muhammad Rusdi Muklis Muklis murina, sasha Mutia, Khafia Nicho Chandra Siregar Nyak, Erwin Othman, Zulkifli Pardamean Abadi Pepah, Christine Peter Aning Tedong Pindi Patana Pulungan, M Anhar Putri Awalia Safitri Rahbiah, Sitti Rahmayani Rahmayani Razak, Abd. Riansa, Ikhsan Ridwanti Batubara Ridwanti Batubara Ridwanti Batubara Rini Susanti Riswan Riswan Riswan Riswan Riswan Riswan Ritonga, Efri Debby Ekinola Rizky Amalia Rolyn SDH Sinaga Rosmidah , Hasibuan Ruslizar, Ruslizar Sai'in, Ali Sampara, Nirwana Samsuri, Samsuri Sawal R Pulungan Sebayang Rihat Seca Gandaseca Seca Gandaseca Siahaan, Nelson Manumpak Sihotang, Krisda Fadila Silalahi, Jovian Zefanya Richard Chrisardo Simbolon, Rohani Sintike Frastika Sintike Frastika Siregar, Rezki Indah Siti Kholizah Suherman Sultan Rexy Adji, Sultan Rexy Adji Surya Dharma Syauki, Azri Syawal Harahap, Fitra Sylvia F Panjaitan Syukriy Abdullah T Sabrina T. Sabrina T., Sabrina Takahiro Fujiwara Tanjung, Dede Syahputra Tarigan, Simon Ternala A. Barus Vhintara, Cut Widya Natasha Napitupulu Wulan, Nawang Yenni Asbur Young F Limbeng Yunus Afifuddin Yusrani Dwi Paulina Malau Zumaira, Tasya Zuriani Ritonga