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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Proceeding of National Conference on Accounting & Finance J-ISCAN : Journal of Islamic Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Asian Journal of Community Services (AJCS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Maya Febrianty Lautania
Program Studi Akuntansi Ekonomi Dan Bisnis Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Public Health Social Sciences Other

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Pengembangan Lilin Aromatik Dari Minyak Jelantah Dengan Komponen Aktif Sereh Wangi dan Nilam Sebagai Antinyamuk Yulia, Winda; Adhayani, Layli; Nauval, Iflan; Sufriadi, Elly; T Maulana; Zulkarnain, Zulkarnain; Lautania, Maya Febrianty
JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Vol 4 No 1 (2025): Januari
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jipmi.v4i1.642

Abstract

Latar belakang: Demam Berdarah Dengue (DBD) adalah penyakit menular yang diakibatkan oleh virus Dengue dengan cara penularan melalui vektor nyamuk spesies Aedes aegypti dan Aedes albopictus. Kasus DBD meningkat drastis 29 kali lipat sejak 2 tahun terakhir di Kecamatan Syiah Kuala, tempat Gampong Peurada berada. Pencegahan kasus DBD dapat dilakukan dengan menghindari gigitan nyamuk pembawa virus penyakit tersebut. Beberapa bahan alam seperti Serewangi diketahui memiliki khasiat sebagai pengusir nyamuk alami karena memiliki senyawa fito kimia citronelal dan citronelol. Bahan tersebut akan lebih efektif apabila dibuat dalam bentuk lilin aromatik dengan komponen aktif minyak atsiri seperti sere wangi dan nilam. Lilin aromatik ini dapat dibuat sendiri oleh masyarakat dengan memanfaatkan based dari bahan sisa seperti minyak jelantah. Tujuan: Produksi lilin aromatik ini dapat berguna untuk dikonsumsi sendiri dan bahkan untuk sumber ekonomi masyarakat. Gampong Peurada diketahui memiliki kelompok masyarakat ekonomi produktif Desa AGP (Ata Gampong Peurada) yang dibentuk oleh Pemerintah Gampong Peurada Kecamatan Syiah Kuala Banda Aceh melalui SK Kepala Desa. Pengembangan produk pada pengabdian ini dilakukan agar AGP dapat menambah varian produk yang terbuat dari bahan alam dan perluasan komersialisasi bisnisnya sehingga dapat meningkatkan ekonomi masyarakat. Metode: aktivitas utama meliputi pelatihan masyarakat dan pelatihan pembuatan produk komersial dari kelompok usaha di Gampong Peurada. Hasil: Dilakukan pelatihan masyarakat, hingga pengemasan dan pendaftaran HAKI merk ‘Cella’ yang merupakan merek lilin aromaterapi. Kesimpulan: Program ini menghasilkan produk inovasi lilin aromaterapi berbasis serewangi dan nilam, sehingga dapat menambah varian produk dan perluasan komersialisasi bisnis sehingga dapat meningkatkan ekonomi masyarakat Gampong Peurada Banda Aceh. Kata kunci: gampong peurada, lilin aromatic, minyak jelantah, nilam, serehwangi ___________________________________________________________________________ Abstract Background: Dengue fever (DHF) is an infectious disease caused by the Dengue virus with transmission through the mosquito vectors Aedes aegypti and Aedes albopictus species. DHF cases have increased dramatically by 29 times since the last 2 years in Syiah Kuala Sub-district, where Gampong Peurada is located. Prevention of dengue cases can be done by avoiding the bites of mosquitoes that carry the disease virus. Some natural ingredients such as Serewangi are known to have properties as natural mosquito repellents because they have citronelal and citronelol phyto- chemical compounds. These ingredients will be more effective when made in the form of aromatic candles with active components of essential oils such as sere wangi and patchouli. These aromatic candles can be made by the community themselves by utilizing based on leftover materials such as used cooking oil. Objective: The production of these aromatic candles can be useful for self- consumption and even for the community's economic resources. Gampong Peurada is known to have a productive economic community group AGP Village (Ata Gampong Peurada) which was formed by the Government of Gampong Peurada, Syiah Kuala District, Banda Aceh through the Decree of the Village Head. Product development in this service is carried out so that AGP can add variants of products made from natural ingredients and expand the commercialization of its business so that it can improve the community's economy. Method: The main activities include community training and the addition of commercial products from business groups in Gampong Peurada. Result: Community training, packaging and intellectual property registration of the 'Cella' brand of aromatherapy candles were conducted. Conclusion: This program produced innovative aromatherapy candle products based on serewangi and patchouli, so as to increase product variants and expand business commercialization so as to improve the economy of the Gampong Peurada community in Banda Aceh. Keywords: gampong peurada, aromatic candles, used cooking oil, patchouli, lemongrass
Insights into Going Concern Matter Disclosure in the Audit Report Jannah, Miftahul; Ariani, Nita Erika; Nuraini A, Nuraini A; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.36566

Abstract

Objective This study examines the importance of business strategy in the acceptance of going concern matter disclosures in the audit report and whether corporate governance influences it. The main corporate governance factors examined are managerial ownership, institutional ownership, independent board of commissioners, and board of directors.Design/Methodology The population in this research consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample was selected using a simple random sampling method, totaling 48 companies and 192 observations. The analytical method used in this study is logistic regression with SPSS 26.Results The study found that business strategy through product differentiation affects the acceptance of going concern matter disclosures in the audit report, while business strategy through cost advantage does not influence it. The board of directors, as part of corporate governance, influences the acceptance of going concern matter disclosures in the audit report, whereas managerial ownership, institutional ownership, and independent board of commissioners do not affect it.Research limitations/implications This research is limited to real estate companies, which limits the generalization of results to companies in other industries. Additionally, it does not consider individual auditors in auditor rotation but uses firm rotation, where the firm, according to regulations, does not have a time limit for providing audit services.Novelty/Originality This study introduces the utilization of business strategy in determining going concern matter disclosures in the audit report. Previous studies have predominantly focused on corporate governance in determining going concern matter disclosures in the audit report.
Does Green Accounting Matter for Financial Performance? Evidence from the Indonesia Mining Sector Setiawan, Jodi; Diantimala, Yossi; Lautania, Maya Febrianty; Sayuthi, Sayuthi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39348

Abstract

This study examines the influence of green accountingenvironmental cost, environmental disclosure, and environmental performanceon the financial performance of companies in the mining sector. The population were mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The samples were selected using the purposive technique and the number of observations is 144 firm-years. Using themultiple regression method, this study revealed that green accounting positively affects thefinancial performance of the sample companies. Disclosure and environmental performance positively impact financial performance, while the effect of environmental costs on financial performance is not significant.
Determinan Kebijakan Hutang (Bukti Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia) Linda, Linda; Lautania, Maya Febrianty; Arfandynata, Muhammad
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6628

Abstract

The purpose of this study is to examine the influence of asset structure, free cash flow (FCF), and investment opportunity set on debt policy in the LQ-45 company listed in the Indonesia Stock Exchange between 2011 and 2015.The data used in this study obtained from published companyfinancial statements. The sample was selected based on purposive sampling method e.g. 110 observations. The hypotheses were tested by using multiple linear regression analysis.The results of this study demonstrated that the asset structure, FCF, and investment opportunity set both partially and simultaneously determine the Debt to Equity Ratio. Partially, this study found that the asset structure and FCF has a negative influence on debt to equity ratio, while the investment opportunity set has a positive influence on debt to equity ratio. based on these results, the good investment opportunity set have a strong relationship on the level of debt risk.
Beyond Expectations: Corporate Governance's Insufficiency in Fraud Prevention Nuraini A, Nuraini A; Ariani, Nita Erika; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.37302

Abstract

Objective The specific objectives to be achieved in this research are to (1) test the Beneish model (1999) as a predictor of reliable manipulation or indicator to reveal signals or symptoms of financial reporting fraud. (2) Test whether corporate governance effectiveness reduces financial statement fraud.Design/Methodology The research analyzed publicly listed non-financial firms listed in Indonesia's stock exchange (IDX) from 2017 to 2022. Simple random sampling was used to select 86 companies per year, resulting in 617 year-firm observations. Data analysis was carried out by logistic regression multiple with panel data. The test was carried out by adopting the Beneish benchmark index (Z-score) model which is effective for predicting indications of fraudulent financial statements.Results The test results show that there is 99.8% of incidents indicated financial statement fraud and the other 0.2% did not indicate financial statement fraud. Corporate governance mechanisms consisting of institutional ownership, audit committees, and audit quality does not mitigate fraud. It is anticipated that the research's contribution will serve as a practical guide and reference for the examination of indicators of fraud in corporate finances. The findings of this study are expected to provide valuable insights for policymakers and regulators seeking to improve corporate governance practices.Research limitations/implications This research does not incorporate the competency and capability specifications of governance structures such as the board of commissioners, audit committees, and external auditors. Future investigations are anticipated to delve more profoundly into the internal and external corporate governance capabilities and specifications.Novelty/Originality This study reveals that, on the whole, a significant proportion of companies are implicated in fraudulent activities, while corporate governance mechanisms are deemed inadequate in overseeing management activities conducive to fraud. The outcomes of this research challenge the prevailing paradigm of corporate governance as an effective deterrent against fraudulent behavior.
Training in Marketing Strategies through Digital Marketing for Scaling Up Businesses of Silver Craft SMEs in Banda Aceh City Lautania, Maya Febrianty; Darwanis, Darwanis; Ariani, Nita Erika; Linda, Linda; Afrianandra, Cut; Fitri, Meutia
Asian Journal of Community Services Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i1.6828

Abstract

In today's digital era, digital marketing strategies are crucial, particularly for Small and Medium Enterprises (SMEs). The primary objective of this training is to equip participants with essential knowledge and skills for implementing effective digital marketing strategies, with the ultimate goal of enhancing the business scale of SMEs. Conducted over two days, from October 9 to 10, 2023, the training emphasized introducing and teaching various digital marketing applications, such as Facebook and Instagram. It also provided guidance on creating engaging content for marketing their products. By the end of the training, the participant, CV Taufik Perak, had successfully established digital marketing accounts on several social media platforms.
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Rahadi, Farhan Dama; Lautania, Maya Febrianty; Nadirsyah, Nadirsyah; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31557

Abstract

This study aims to examine the influence of human resource development, regulatory compliance, and monitoring intensity on the performance accountability of government agencies. The population consists of 20 Regional Government Work Units (SKPD) in Aceh Jaya Regency. The sample includes heads of departments, secretaries, heads of general and staffing sub-divisions, and heads of planning and finance sub-divisions, selected through purposive sampling, with a total of 80 respondents. This study uses primary data collected through surveys using questionnaires measured on a Likert scale of 1 to 5. The data were analyzed using multiple linear regression with SPSS 26 software. The findings indicate that human resource development, regulatory compliance, and monitoring intensity have a significant and positive effect on the performance accountability of government agencies. Additionally, the independent variables in this study explain 65,3% of the variance in government agency performance accountability. These results suggest that strengthening human resource development, regulatory compliance, and monitoring intensity can enhance government accountability.
KINERJA KEUANGAN PERBANKAN TERHADAP PERTUMBUHAN LABA BANK SEBELUM DAN SELAMA PANDEMI COVID-19 Wahyuni, Darlisma Dwi; Lautania, Maya Febrianty; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.25298

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on bank profit growth before and during the COVID-19 pandemic on banking companies listed on the Indonesia Stock Exchange in 20182021. This study uses secondary data with a purposive sampling technique in the IDX database and related banking, and the sample in this study is 19 banking companies listed on the IDX. From the research results, it was found that the loan-to-ratio, current ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, and return on equity had a simultaneous effect on profit growth before and during the COVID-19 pandemic in banking companies. However, in terms of the COVID-19 effect on each variable, it has been found that there is no significant difference for each variable before and during COVID-19. It is believed this can happen because of the government's readiness through stimulus programs and the provision of low-interest rates, which greatly assist the banking industry. Furthermore, the banking policy of tightening credit during the COVID-19 period also helps banks to withstand the effects of COVID-19.
CASH HOLDING PERUSAHAAN SEKTOR OTOMOTIF Salsabilah, Nadia; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.25029

Abstract

This research investigates the relationships between growth opportunity, net working capital, and cash conversion cycle with cash holdings of publicly listed automotive companies on the Indonesian stock exchange during the live years (2017-2021). The data used in this research was obtained from 14 publicly listed automotive companies, and collected through saturation sampling. This research employs a panel data regression model due to the data in this research sharing the characteristic of the data panel where the Fixed Effect Model (FEM) is assumed to be an appropriate model because the value of intercept in this research is individually different. Using Eviews 12, the first step is to assess whether the data follows a normal distribution and to evaluate the suitability of the FEM for this research. Finally, the estimation process is conducted to present the result of this research. This research shows that growth opportunities, net working capital, and cash conversion cycles simultaneously affect cash holding with an 80.17% confidence in explaining variations in cash holdings. However in partial, growth opportunity and cash conversion cycle do not affect cash holding, while net working capital negatively influences cash holding.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEADILAN PROSEDURAL DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL STUDI PADA DINAS KEBUDAYAAN DAN PARIWISATA ACEH Muna, Izzatul; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21101

Abstract

This study aims to examine the effect of budgetary participation, procedural justice, and management accounting systems on managerial performance of Dinas Kebudayaan and Pariwisata Aceh. This study used the census method which makes the entire population as a sample. This research was conducted at Dinas Kebudayaan and Pariwisata Aceh. The population in this study were managerial based on structural, including middle-level managers and line-level managers with a total of 31 respondents. This research is an associative quantitative research. The primary data obtained through the distribution of questionnaires were used as a source of research data.. The multiple linear regression with SPSS application version 25 was used as a data analysis method. The test tool on hypothesis one is with t test used in evaluating the hypothesis partially while f test is used to search its influence simultaneously. The results showed that 81.8% of the budgetary participation, procedural justice, and management accounting systems were able to explain the variable managerial performance of Dinas Kebudayaan and Pariwisata Aceh. It is also found that, simultaneously and partially, budgetary participation, procedural justice, and management accounting system have a positive effect on the managerial performance of Dinas Kebudayaan and Pariwisata Aceh.
Co-Authors Adhayani, Layli Aida Yulia, Aida Arfandynata, Muhammad Cut Afrianandra, Cut Cut Inas Salsabila Cut Sarah Syahirah, Cut Sarah Dara Fitrinanda Darwanis Darwanis Dinaroe Dinaroe Fifi Yusmita Fitri, Meutia Hafis Nuzul Jhon Andra Asmara Lilis Maryasih Linda Linda Linda Linda Linda Linda Linda Linda Miftahul Jannah Muhammad Arfandynata Muna, Izzatul Nadirsyah, Nadirsyah Nauval, Iflan Nita Erika Ariani Nuraini A, Nuraini A Nuzul, Hafis Rahadi, Farhan Dama Salsabilah, Nadia Sayuthi Sayuthi Setiawan, Jodi Sufriadi, Elly T Maulana Wahyuni, Darlisma Dwi Winda Yulia Yossi Diantimala Yulia Fitri Zhafira, Alya Zulkarnain Zulkarnain