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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Bulletin of Community Engagement International Journal of Accounting & Finance in Asia Pasific JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Social and Education (INJOSEDU) Indonesian Journal of Education (INJOE) Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern
Yeni Irawan
Politeknik Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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OPTIMALISASI PRODUKSI DAN PEMASARAN AKSESORIS JILBAB DARI KAIN PERCA DI DESA TAMBON BARU KABUPATEN ACEH UTARA Yeni Irawan; Diana Diana; Marlina Marlina
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 22, No 3 (2016)
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v22i3.4768

Abstract

Ipteks bagi masyarakat (IbM) pelatihan pemanfaatan kain perca sebagai bahan baku pembuatan aksesoris jilbabdan proses pemasaran telah dilakukan di desa Tambon Baru, Kecamatan Dewantara, Aceh Utara. Di daerah AcehUtara banyak ibu rumah tangga dan pemudi tuna karya membantu perekonomiaan keluaraga. Pengabdian ini telahmemberikan ilmu dan ketrampilan bagaimana cara membuat assesoris jilbab dari kain perca. Selain itu parapelatih juga memberikan ilmu tentang bagaimana cara pemasarannya. Kain perca yang digunakan merupakanbahan samping dari proses pembuatan pakaian. Produk asssesoris jilbab yang telah dijual kemudian dijual. Danpada saat ini hasil produk yang dibuat telah di order oleh sebagain masyarakat sebagai Cindra mata dalam prosesperkawinan. IbM ini telah melatih membuat kain perca menjadi aksesoris jilbab, tim pengusul selain itu para ibupenjahit rumah tangga dan para pemudi tuna karya juga dilatih dalam proses penjualan produk yang dihasilkan.Sehingga produk yang dihasilkan dapat dijual di pasaran sesuai dengan target dan luaran yang diinginkan serta dapat meningkatkan pendapatan.
I Pengaruh Rasio Aktivitas Terhadap Return on Asset pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Indeks Saham Syariah Indonesia: - Zulkarnaini Hasan; Khairil Fata; Yeni Irawan; Fakriah; Bella Aulya natami
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Rasio Aktivitas yang terdiri dari Total Asset Turnover, Receivable Turnover dan Working Capital Turnover terhadap Return on Asset pada perusahaan industri barang konsumsi yang terdaftar di Indeks Saham Syariah Indonesia periode 2018-2020. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersifat kuantitatif dengan menggunakan laporan keuangan yang dipublikasikan di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 49 emiten dan sampel yang digunakan dalam penelitian ini terpilih sebanyak 36 emiten menggunakan metode purposive sampling. Model yang digunakan dalam penelitian ini adalah analisis regresi data panel common effect model, uji asumsi klasik dan uji hipotesis. Pengolahan data tersebut dilakukan menggunakan alat analisis Eviews8. Hasil penelitian ini menunjukkan Rasio Aktivitas yang terdiri dari Total Asset Turnover, Receivable Turnover dan Working Capital Turnover secara simultan berpengaruh signifikan terhadap Return on Asset. Dan secara parsial Total Asset Turnover, Receivable Turnover dan Working Capital Turnover berpengaruh signifikan terhadap Return on Asset pada perusahaan konsumsi yang tercatat di Indeks Saham Syariah Indonesia. Kata Kunci: Total Asset Turnover, Receivable Turnover, Working Capital Turnover, Return on Asset
Perkembangan Manajemen Keuangan Syariah: Tren dan Prospek Masa Depan Julia Alfianti; Yeni Irawan; Anhar Firdaus; Mariana Mariana; Diana Diana; Dwi Meilvinasvita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7484

Abstract

This study aims to analyze trends, challenges, and opportunities in Islamic financial management, focusing on technological innovation and regulation. The research employs a Systematic Literature Review (SLR) method, reviewing literature from various academic databases to identify recent developments in Islamic finance. The findings indicate that the growth of Islamic fintech, digitalization, and the adoption of technologies such as blockchain and AI have accelerated the transformation of this industry. However, challenges remain, including unstandardized regulations, low financial literacy, and limited access to Islamic financial services. Therefore, strengthening regulations, enhancing financial literacy, and optimizing digital technology are key factors in driving the sustainable growth of Islamic finance. With the right approach, Islamic finance has the potential to become an integral part of the global financial system.
The Role of Financial Literacy in Mediating the Influence of BSI Mitraguna on the Growth of MSMEs in Aceh Yeni Irawan; Diana Diana; Heri Fajri; Mariana Mariana; Zahriatul Aini; M. Yazid AR
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2387

Abstract

This study investigates the influence of BSI Mitraguna financing on the development of micro, small, and medium enterprises (MSMEs) in Aceh, with particular attention to the role of financial literacy. Using a quantitative explanatory research design, the study focuses on active BSI Mitraguna financing recipients in Aceh. Respondents were selected based on specific criteria, including a minimum duration of financing engagement and ongoing MSME operations. Data were gathered through a structured questionnaire using a Likert scale and analyzed using the Structural Equation Modeling--Partial Least Squares (SEM-PLS) method with SmartPLS software. The results reveal that BSI Mitraguna plays a significant role in fostering MSME growth. It not only provides financial capital but also contributes to improving the financial literacy of MSME actors. Furthermore, financial literacy serves as a crucial intermediary, enhancing the effectiveness of financing in driving business development. These findings suggest that microfinance programs are more impactful when integrated with financial education tailored to the specific needs of local entrepreneurs. Ultimately, this study contributes to the growing body of knowledge on Islamic microfinance by demonstrating that the synergy between financing and financial literacy is essential for sustainable MSME development. It also provides practical implications for policymakers and financial institutions to design integrated financing models that not only support capital access but also strengthen entrepreneurial capacity, thereby enhancing long-term economic resilience and inclusive growth
The Mediating Role of Village Funds in the Relationship Between Poverty Rate and Economic Growth in Sumatra, Indonesia Rahmi Raihan; Lianti Lianti; Fakriah Fakriah; Yeni Irawan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4627

Abstract

This study examines the effectiveness of Village Funds in reducing poverty and promoting economic growth across districts and cities on Sumatra Island, Indonesia. It aims to analyze both the direct and indirect effects of Village Funds on poverty rates and village economic growth using a comprehensive panel dataset from 2018 to 2023. The study applies Structural Equation Modeling (SEM) to explore the mediating role of poverty in the relationship between Village Funds and economic growth, offering new insights into the impact of fiscal decentralization on rural development. Using a quantitative panel data approach with 689 observations from 121 districts and cities, the results indicate that Village Funds significantly enhance village economic growth but do not directly reduce poverty. Poverty rates negatively influence economic growth and partially mediate the relationship between Village Funds and economic growth, though this mediation is not statistically significant. The findings emphasize that the developmental benefits of Village Funds depend on governance quality, fund management, and community engagement. The study provides valuable guidance for policymakers to strengthen institutional capacity and improve fund targeting, supporting inclusive and sustainable rural development.
THE INFLUENCE OF LOCALLY-GENERATED REVENUE AND REVENUE-SHARING FUNDS ON ECONOMIC GROWTH IN ACEH PROVINCE, WITH CAPITAL EXPENDITURE AS A MEDIATING VARIABLE Husna Wati; Indra Wijaya; Yeni Irawan
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268289

Abstract

This study examines the effect of Local Own-Source Revenue (PAD) and Revenue Sharing Funds (DBH) on Economic Growth with Capital Expenditure as a mediating variable in Aceh Province during 2015–2024. The study employs a quantitative approach using secondary time-series. Data were analyzed using multiple linear regression, classical assumption tests, coefficient of determination, t-test, F-test, path analysis, and the Sobel Test. The results indicate that PAD, DBH, and Capital Expenditure do not significantly affect Economic Growth either partially or simultaneously. The Sobel Test indicating that Capital Expenditure does not significantly mediate the effects of PAD and DBH on Economic Growth. The findings suggest that increases in fiscal revenue do not automatically translate into economic growth without productive and effective budget allocation.
ANALYSIS OF DAYAH EDUCATION BUDGETS IN SUPPORT OF ACCREDITATION ASSESSMENT VALIDATION FOR DAYAH EDUCATION IN ACEH PROVINCE Ghina Rizkia; Teuku Zulkarnain; Yeni Irawan
Indonesian Journal of Education (INJOE) Vol. 6 No. 1 (2026): Indonesian Journal of Education (INJOE)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22240606

Abstract

This study aims to analyze the development of the Dayah education budget in supporting the validation of accreditation assessments for Dayah education in Aceh Province during 2022–2025. This research employed a qualitative approach with a descriptive research design. Data were collected through documentation studies of the Budget Implementation Documents (DPA), Performance Reports (LKj) of the Aceh Dayah Education Office, decisions of the Aceh Dayah Accreditation Board (BADA), and other supporting documents. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results show that the Dayah education budget fluctuated during 2022–2025. Despite the fluctuations, the budget continued to support institutional development, educational facilities, and accreditation programs. The number of accredited Dayahs also increased from 271 institutions in 2022 to 1,195 institutions in 2025. The study concludes that the Dayah education budget plays an important supporting role in improving institutional readiness for accreditation assessment validation. However, accreditation outcomes are also influenced by institutional governance, administrative completeness, human resource quality, and the commitment of each Dayah. 
PENGARUH RASIO KINERJA KEUANGAN TERHADAP PEMBIAYAAN UMKM PADA PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE Sulvio Berlus Coni Sihombing; Hismendi; Dwi Meilvinasvita; Yeni Irawan; Teuku Zulkarnain; Diana
Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern Vol. 1 No. 3 (2026): September: Mekar: Jurnal Dinamika Manajemen dan Akuntansi Modern
Publisher : Lembaga Penerbit Penelitian Multidisipliner

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67096/mekar.v1i3.450

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financing to Deposit Ratio (FDR), Return on Assets (ROA), Capital Adequacy Ratio (CAR), dan Non-Performing Financing (NPF) terhadap pembiayaan UMKM pada PT. BPRS Rahmah Hijrah Agung di Kota Lhokseumawe selama periode 2015–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa FDR, ROA, CAR, dan NPF secara simultan berpengaruh signifikan terhadap pembiayaan UMKM (F = 12,674; Sig. = 0,004) dengan R Square sebesar 0,894. Secara parsial, FDR tidak berpengaruh signifikan, sedangkan ROA dan NPF berpengaruh negatif dan signifikan serta CAR berpengaruh positif dan signifikan terhadap pembiayaan UMKM. Temuan ini menunjukkan bahwa kecukupan modal dan pengendalian risiko pembiayaan merupakan faktor penting dalam menjaga kemampuan BPRS menyalurkan pembiayaan kepada sektor UMKM.
Co-Authors Anhar Firdaus Bella Aulya natami Diana Diana Dwi Meilvinasvita Dwi Meilvinasvita Fakriah Fakriah Fakriah Ghina Rizkia Heri Fajri, Heri Hismendi Husna Wati Indra Wijaya Julia Alfianti Khairil Fata Lianti Lianti M. Yazid AR Mariana Mariana Marlina Marlina Rahmi Raihan Sulvio Berlus Coni Sihombing Teuku Zulkarnain Zahriatul Aini Zulkarnaini