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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Pendidikan dan Pemberdayaan Masyarakat Journal of Accounting and Investment JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jambura Journal of Health Sciences and Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Business Economics (IJBE) Indonesian Journal of Global Health research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Promotif Preventif Jurnal Real Riset J-ISCAN : Journal of Islamic Accounting Research Jurnal Kesehatan Tambusai Buletin Poltanesa Bisnis Net : Jurnal Ekonomi dan Bisnis Akuntansi dan Teknologi Informasi Jurnal Abdimas Ekonomi dan Bisnis Share: Jurnal Ekonomi dan Keuangan Islam Journal of Health and Medical Science SI-MEN (AKUNTANSI & MANAJEMEN) STIES Proceeding Muhammadiyah International Public Health and Medicine Conference J-ISCAN : Journal of Islamic Accounting Research ABDIMU: Jurnal Pengabdian Muhammadiyah
Surna Lastri
Universitas Muhammadiyah Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PIECES (PERFORMANCE, INFORMATION, ECONOMIC, CONTROL, EFFICIENCY, SERVICE) DENGAN PEMANFAATAN SISTEM INFORMASI MANAJEMEN PUSKESMAS (SIMPUS) Rahmi, Ayu; Lastri, Surna; Hasnur, Hanifah
Jambura Journal of Health Sciences and Research Vol 6, No 2 (2024): APRIL: JAMBURA JOURNAL OF HEALTH SCIENCES AND RESEARCH
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35971/jjhsr.v6i2.23969

Abstract

Pelayanan di puskesmas memerlukan efisiensi yang tinggi untuk menghindari waktu yang terbuang. Penggunaan aplikasi berbasis web, seperti e-puskesmas, menjadi solusi yang baik. Kebaruan dalam penelitian ini karena meneliti tentang Performance, Information, Economic, Control, Efficiency, Service dengan pemanfaatan Sistem Informasi Manajemen Puskesmas (SIMPUS). Penelitian ini bertujuan untuk mengevaluasi hubungan antara PIECES (Performance, Information, Economic, Control, Eficiensy, Service) dengan Pemanfaatan Sistem Informasi Manajemen Puskesmas (SIMPUS). Metode penelitian ini menggunakan pendekatan deskriptif analitik dengan pendekatan cross-sectional. Populasi 44 karyawan dari 11 Puskesmas Kota Banda Aceh. Data dikumpulkan melalui wawancara dengan kuesioner pada bulan Juli 2023. Analisis dilakukan secara univariat dan bivariat menggunakan uji chi-square melalui SPSS. Hasil penelitian menunjukkan bahwa sistem informasi manajemen puskesmas di Kota Banda Aceh secara umum mendukung operasional puskesmas dengan baik, karena hasil analisis bivariat menunjukkan ada hubungan yang signifikan antara information, economic, control, dan service dengan pemanfaatan SIMPUS. Kesimpulan penelitian bahwa SIMPUS di Kota Banda Aceh terbukti mendukung operasional puskesmas, seperti informasi, ekonomi, kontrol, dan layanan mempengaruhi pemanfaatan SIMPUS secara positif, namun tidak ada hubungan yang bermakna antara performa dengan pemanfaatan SIMPUS.
Pendampingan Pengembangan Bisnis Umkm: Peluang Dan Tantangan Umkm Anggota Persatuan Srikandi Kreatif Indonesia Daerah Aceh Lastri, Surna; Syamsidar, Syamsidar; Evriyenni, Evriyenni
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Jurnal Abdimas Ekonomi Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i1.3159

Abstract

Pelaksanaan bisnis memerlukan tingkat kreativitas yang tinggi dan kemampuan untuk beradaptasi dengan perubahan. Kreativitas dalam dunia bisnis, yang didukung oleh kemajuan teknologi informasi, telah mengubah cara pandang pelaku bisnis dalam menjalankan usaha mereka. Hal ini tidak hanya berlaku untuk bisnis skala besar, tetapi juga dapat dimanfaatkan oleh sektor UMKM untuk keperluan pemasaran. UMKM PERSIKINDO di Daerah Aceh diharapkan memiliki kemampuan dan keterampilan terkait kreativitas bisnis. Oleh karena itu, Tim Dosen dari FE Universitas Muhammadiyah Aceh dan UIN Arraniry melakukan kolaborasi pelaksaan kegiatan pendampingan pengembangan bisnis UMKM dengan melihat aspek peluang dan tantangan UMKM anggota PERSIKINDO daerah. Tujuan dari kegiatan pelatihan ini adalah untuk meningkatkan keterampilan pelaku UMKM PERSIKINDO dalam memanfaatkan peluang-peluang dan kebutuhan operasional bisnis dan melihat strategi untuk menghadapi tantangan yang dapat menyebabkan kegagalan dalam pengembangan usaha. Peserta pelatihan bersemangat dan  narasumber pun mampu menciptakan diskusi dua arah yang baik.  Hasil evaluasi dan pengawasan yang dilakukan, hasil penerapan pendampingan, peserta sudah menerapkan 72% memasukkan media sosial ke dalam strategi promosi untuk pengembangan usahanya.
The Mediating Role of Trust in the Influence of Influencer Credibility and Shopping Experience on Repurchase Intention E-commerce Fitri, Nurul Amalia; Lastri, Surna; Erlinda, Erlinda; Murhadi, Thasrif
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 8, No 4 (2025): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v8i4.8133

Abstract

The role of trust is becoming increasingly important in building consumer loyalty in the competitive e-commerce era. This study aims to analyze the role of trust mediation in the relationship between influencer credibility and shopping experience on repurchase intention in e-commerce. The study uses a quantitative approach with the variables of influencer credibility, shopping experience, trust, and repurchase intention. Data was collected through a questionnaire from 397 students from seven universities in Banda Aceh with the criteria of having made a transaction on the Shopee platform, as a representation of one of the largest e-commerce in Indonesia. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that influencer credibility and shopping experience had a positive effect on trust, and trust mediated the influence of both on repurchase intent. These findings confirm that trust is a key factor in increasing consumer loyalty in e-commerce. Practically, the study emphasizes the importance of building influencer credibility and creating a positive shopping experience to encourage repurchases. The originality of the research lies in its focus on students as a segment of potential consumers by placing trust as a mediating variable in the context of e-commerce.
PENGARUH KONEKSI POLITIK TERHADAP KINERJA KEUANGAN DI MEDIASI OLEH GCG PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BEI Ridzqy, Syiva Gebrina; Lastri, Surna; Syamsidar, Syamsidar
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.7086

Abstract

Penelitian ini bertujuan untuk menelusuri dampak koneksi politik terhadap kinerja keuangan perusahaan, serta menilai peran Good Corporate Governance (GCG) sebagai variabel mediasi dalam hubungan tersebut. Fokus penelitian diarahkan pada perusahaan-perusahaan yang termasuk dalam sub sektor farmasi dan terdaftar di Bursa Efek Indonesia (BEI) selama rentang waktu 2018 hingga 2023. Pendekatan kuantitatif digunakan dalam penelitian ini, dengan metode analisis regresi data panel dan analisis jalur, menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Hasil penelitian mengindikasikan bahwa koneksi politik berpengaruh secara signifikan terhadap kinerja keuangan dan implementasi GCG. Selain itu, GCG juga terbukti memengaruhi kinerja keuangan. Namun, berdasarkan uji Sobel, GCG tidak berhasil memediasi hubungan antara koneksi politik dan kinerja keuangan. Temuan ini menekankan pentingnya penguatan praktik GCG agar perusahaan tidak semata-mata mengandalkan hubungan politik, melainkan mampu meningkatkan kinerja melalui tata kelola yang efektif. 
Dynamics of budget absorption: The role of budget political moderation on human resource regulation and competence in local governments Lastri, Surna; Syamsidar, Syamsidar; Nasution, Emmi Suryani; Lokman, Farha Zafira Agos
Journal of Accounting and Investment Vol. 27 No. 1 (2026): January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28481

Abstract

Research aims: This study examines the effects of regulations, human resource competence, and budget politics on budget absorption. In addition, it seeks to analyze the moderating role of budget politics in strengthening or weakening the relationships between regulations, human resource competence, and budget absorption. Design/Methodology/Approach: This research adopted a quantitative approach using a questionnaire survey. The study population comprised all government officials from 27 regional apparatus work units in Nagan Raya Regency, Aceh Province, totaling 108 respondents, including service secretaries, financial administration officials, expenditure treasurers, and heads of finance subdivisions. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings: The results indicate that budget politics positively influence public budget absorption, whereas regulation and human resource competence do not have a direct effect. The moderation analysis further reveals that budget politics has a significant negative moderating effect on the relationship between regulation and budget absorption, implying that heightened political intensity may weaken the effectiveness of regulatory frameworks. Conversely, budget politics does not moderate the relationship between human resource competence and public budget absorption.Theoretical contribution/Originality: This study has expanded the literature on the political budget cycle by emphasizing the significance of balancing political stability, regulatory flexibility, and adaptive human resource capacity to improve the effectiveness of public budget absorption.Practical/Policy implication: Local governments should design regulations that are adaptive to political dynamics, strengthen managerial human resource capacity, and optimize digital technologies to enhance transparency and efficiency in budget management.
ANALYSIS OF ASEAN CAPITAL MARKET PERFORMANCE IN COMPARISON TO THE INDONESIA CAPITAL MARKET ON THE INDONESIA STOCK EXCHANGE Gusrina, Bella; Lastri, Surna; Sari, Dessy Purnama
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2502

Abstract

This study aims to analyze the relationship between the stock market indices of ASEAN countries namely, the Kuala Lumpur Composite Index (KLCI), Straits Times Index (STI), Stock Exchange of Thailand Index (SETI), Philippine Stock Exchange Index (PSEI), and Hanoi Stock Exchange 30 (HNX30) with the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange throughout 2023. The research utilizes weekly data from January to December 2023 and applies a multriple linear regression analysis method. The findings reveal that the Kuala Lumpur Composite Index (KLCI) has a significant positive impact on the Composite Stock Price Index (IHSG), while the  Stock Exchange of Thailand Index (SETI) has a significant negative impact on the Composite Stock Price Index. Conversely, the Straits Times Index (STI), Philippine Stock Exchange Index (PSEI), and Hanoi Stock Exchange 30 (HNX30) do not exhibit a significant influence on the Composite Stock Price Index.
Financial Behavior as a Mediator of Islamic Financial Literacy and Fintech Experience Aris Mizar; Surna Lastri; Nuzulman
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3598

Abstract

This study analyzes the mediating role of financial behavior in the relationship between Islamic financial literacy and fintech experience on the financial well-being of university students in Banda Aceh. Using a quantitative approach, data were collected through a structured survey involving 395 active students and analyzed using Structural Equation Modeling (SEM-AMOS). The findings show that Islamic financial literacy and fintech experience have significant direct and indirect effects on financial well-being, with financial behavior functioning as a strong mediator. Students with higher Islamic financial literacy tend to demonstrate more prudent, ethical, and Sharia-compliant financial actions that contribute to better financial outcomes. Meanwhile, extensive fintech experience enhances efficiency in financial management, yet its impact becomes optimal only when accompanied by disciplined financial behavior. The integrated model developed in this study successfully explains 80.6% of the variation in students’ financial well-being, indicating the strong influence of cognitive, experiential, and behavioral factors compared to demographic variables. These results highlight the importance of strengthening financial education, particularly by combining Islamic financial principles with digital financial literacy, to support students in navigating financial challenges in the digital era. The study also provides implications for educators, policymakers, and fintech providers in designing targeted interventions that promote responsible financial practices among young adults.
Financial and Digital Literacy as Catalysts for MSMEs’ Business Sustainability: The Roles of Product Innovation and Creativity Lastri, Surna; Marlizar, Marlizar; Erlinda, Erlinda; Syamsidar, Syamsidar
International Journal of Business Economics (IJBE) Vol 7, No 1 (2025): SEPT 2025 - MARCH 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v7i1.24486

Abstract

Purpose – This study aims to analyze the influence of financial literacy and digital literacy on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) by positioning product creativity and product innovation as mediating mechanisms that explain the process of transforming knowledge-based literacy into business sustainability.Methodology – The research used a quantitative approach with a causal design. Data were collected through a structured questionnaire from 95 rattan handicraft MSME actors in Aceh Besar Regency, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) to test the direct and indirect relationships between variables.Findings – The results showed that financial literacy and digital literacy had a positive and significant effect on product creativity and product innovation. Product innovation was found to have a positive and significant effect on business sustainability and to mediate the relationships between financial literacy and business sustainability and between digital literacy and business sustainability. In contrast, product creativity had no significant effect on business sustainability and did not function as a mediator. These findings indicate that financial and digital literacy do not automatically lead to business sustainability without an implementation process that involves product innovation.Originality/Novelty – This research contributes to literature by empirically distinguishing the role of creativity as the ideation stage and innovation as the implementation stage. It shows that product innovation is a key mechanism that transforms financial literacy and digital literacy into business sustainability in traditional industry-based MSMEs.Implications – The findings emphasize the importance of integrating financial literacy and digital literacy programs with efforts to strengthen product innovation capacity. From a practical perspective, the results offer a basis for developing innovation-oriented strategies and policies for MSMEs aimed at fostering long-term business sustainability.
Co-Authors A'yuni, Qurrata Agus Susanto Agus Susanto Akbar, Vhaiz Indal Alfis, DD Alfis Alma Aletta Anam, Budi Safatul Anggun Dwi Handayani Aramico, Basri Aris Mizar Bobi Gunawan Budi Safatul Anam Chudri, Intan Rizkia Dedi Andria Desi Purnamasari DESSY PURNAMA SARI, DESSY PURNAMA Elsa Sintia Rahma Emmi Suryani Nasution Emmi Suryani NST Erlinda Erlinda Eva Susanti Fajriani Fajriani Febyolla Presilawati Ferlis Ferlis fitri yunina Fitri, Nurul Amalia Gusrina, Bella Halim, AL Hanifa Hasnur Hanifah Hasnur Hanifah Hasnur Hardiansyah Hardiansyah Hasnur, Hanifa Hasnur, Hanifah Hendri Mauliansyah Hermansyah Hermansyah I Ketut Suada Liza Ulfira Lokman, Farha Zafira Agos Luthfi Nanda Perdana M. Syarief Putra Utama Maidar Maidar Maidar Maidar Maidar Marlizar Marlizar Marlizar, Marlizar Maya Agustina Meutia Zahara Mira Elvina Muhajirin Muhajirin Muhammad Muhammad Muhammad Muhammad Murhadi, Thasrif NST, Emmi Suryani Nurlina Nurlina Nuzulman Rahmatillah, Rahmatillah Rahmi, Ayu Ridzqy, Syiva Gebrina Risma, Adek Mailisa Riza Septiani Rovita Marianda Z Marianda Z Sanjaya, Yeri Sopania, Nelkin Sri Agustiani Surya Fatma Sutri Helfianti Syamsidar Syamsidar syamsidar syamsidar Tahara Dilla Santi Tahara Dilla Santi Teuku Tahlil Tuwisna Tuwisna Tuwisna, Tuwisna Vera Nazhira Arifin Vera Nazhira Arifin Vhaiz Indal Akbar Wardiati, Wardiati Yani, Friska yunina, fitri yusliana, yusliana Zulfakhri Zulfakhri Zulkifli Umar