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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 JBMP (Jurnal Bisnis, Manajemen dan Perbankan) 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 Indonesian Journal of Global Health Research
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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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: 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 Surna Lastri; Marlizar Marlizar; Erlinda Erlinda; Syamsidar Syamsidar
International Journal of Business Economics (IJBE) Vol 7, No 1 (2025): SEPT 2025 - FEB 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.
Policy Analysis of Budget Utilization in Stunting Programs Based on District Health Account Yeri Sanjaya; Surna Lastri; Hermansyah Hermansyah
Indonesian Journal of Global Health Research Vol 6 No S6 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6iS6.5002

Abstract

Stunting, a chronic nutritional issue with significant impacts on the quality of human resources, remains a major health challenge in Indonesia. This study analyzes the policy on budget utilization for stunting programs based on the District Health Account (DHA) to enhance the effectiveness and efficiency of health financing. The research was conducted at the Aceh Jaya Health Office, Aceh Province, using a quantitative method with a comparative program evaluation approach. Data were collected through a review of stunting budget documents from 2017 to 2023 and direct observations of budget distribution. The findings reveal an increasing trend in the stunting budget since the implementation of the stunting reduction acceleration policy in 2020, peaking at IDR 5.316 billion in 2023. Prior to this policy, budget allocations were fluctuating and lacked clear priorities. The use of DHA provided a comprehensive overview of financial flows, funding sources, and their utilization. DHA also identified that most funds were allocated to indirect activities, such as maternal health management and community nutrition, while direct allocations for stunting patients tended to decrease. This study supports the effectiveness of DHA in optimizing budget allocation for stunting programs, ensuring more targeted use of funds, and improving financing efficiency. DHA has the potential to become a critical instrument for local governments in data-driven budget planning to achieve the national stunting prevalence target of 14% by 2024.
The Relationship between Critical Thinking and Digital Leadership on Employee Performance through Strengthening Organizational Culture at Universitas Muhammadiyah Aceh: Hubungan antara Berpikir Kritis dan Kepemimpinan Digital terhadap Kinerja Karyawan melalui Penguatan Budaya Organisasi di Universitas Muhammadiyah Aceh Haru Firdaus; Febyolla Presilawati; Surna Lastri
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 12 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v12i1.2255

Abstract

This study examines the role of organizational culture in mediating the influence of critical thinking and digital leadership on employee performance at the University of Muhammadiyah Aceh. Digital transformation demands that organizations have adaptive and innovative human resources, where critical thinking and digital leadership are key competencies expected to improve performance directly or through strengthening organizational culture. This study used a quantitative approach with a survey design and Structural Equation Modeling (SEM) analysis of 205 respondents who were all permanent employees of the university. The variables tested included critical thinking and digital leadership as independent variables, organizational culture as a mediating variable, and employee performance as a dependent variable. The results showed that critical thinking and digital leadership did not have a significant direct effect on employee performance, but both had a significant positive effect on organizational culture, which in turn had a significant effect on performance. Organizational culture was proven to partially mediate the relationship between critical thinking and digital leadership with employee performance. This finding emphasizes the importance of strengthening an adaptive and innovative organizational culture as a key pillar of performance improvement in the digital era. Practically, the research recommends the development of critical thinking training programs, improving digital leadership competencies, and strengthening a work culture that aligns with the university's vision and mission, as well as providing theoretical contributions to digital-based human resource management in higher education.
Denture Services for Older Adults Within the Framework of Universal Health Coverage: A Scoping Review Using the who Universal Coverage Cube Rika Meutia; Dharina Baharuddin; Meutia Zahara; Surna Lastri; Basri Aramico
Indonesian Journal of Global Health Research Vol. 8 No. 4 (2026): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v8i4.2150

Abstract

Older adults are particularly vulnerable to oral health problems, especially tooth loss, which affects chewing function, nutritional status, and quality of life. Dentures are an important rehabilitative intervention to address these issues. Although many countries, including Indonesia, have implemented Universal Health Coverage (UHC), coverage of denture services for older adults remains variable and limited. Objective isTo map denture services for older adults within the Universal Health Coverage framework using the WHO Universal Health Coverage Cube. Methods is This scoping review followed the Joanna Briggs Institute methodology and was reported in accordance with the PRISMA-ScR guidelines. Literature searches were conducted across multiple scientific databases and relevant grey literature sources. Eligible studies were analyzed descriptively and mapped according to the three dimensions of UHC: population coverage, service coverage, and financial protection. The results: A total of 20 studies were included in the review. The findings revealed considerable variation in denture services for older adults across countries. In terms of population coverage, older adults were not consistently prioritized as beneficiaries. Regarding service coverage, coverage was generally limited to basic removable dentures, with restrictions on materials and replacement frequency. In the financial protection dimension, older adults remained exposed to out-of-pocket payments despite formal inclusion of denture services in health policies. These findings indicate an imbalance across the three UHC dimensions. Conclusion is Although the UHC framework has been widely implemented, coverage of denture services for older adults remains suboptimal. Strengthening equity, service comprehensiveness, and financial protection is necessary to ensure more responsive health systems for ageing populations. The WHO Universal Health Coverage Cube provides a useful framework for identifying policy gaps.
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 Basri Aramico Bobi Gunawan Chudri, Intan Rizkia Dedi Andria Desi Purnamasari DESSY PURNAMA SARI, DESSY PURNAMA Dharina Baharuddin Elsa Sintia Rahma Emmi Suryani Nasution Emmi Suryani NST Erlinda Erlinda 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 Haru Firdaus 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 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 Rika Meutia Risma, Adek Mailisa Riza Septiani Rovita Marianda Z Marianda Z Sopania, Nelkin Sri Agustiani Surya Fatma Sutri Helfianti Syamsidar Syamsidar syamsidar syamsidar Tahara Dilla Santi Teuku Tahlil Tuwisna Tuwisna Tuwisna, Tuwisna Vera Nazhira Arifin Vera Nazhira Arifin Vhaiz Indal Akbar Wardiati, Wardiati Yani, Friska Yeri Sanjaya yunina, fitri yusliana, yusliana Zulfakhri Zulfakhri Zulkifli Umar