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All Journal Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Owner : Riset dan Jurnal Akuntansi Ekonis : Jurnal Ekonomi dan Bisnis Akbis: Media Riset Akuntansi dan Bisnis Jurnal Vokasi Jurnal Bina Akuntansi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) el-Amwal Journal of Islamic Management JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Research Student

Zulkarnaini

Politeknik Negeri Lhokseumawe

Author-ID : 3093894

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Appropriate Technology Program of Postharvested Coffee: Production, Marketing, and Coffee Processing Machine Business Unit Indra Mawardi; Nurdin Nurdin; Zulkarnaini Zulkarnaini
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 5, No 2 (2019): Agustus
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

The growth of the area of coffee plantations continues to increase every year. Therefore, it needs to be supported by the readiness of postharvest technology that is suitable to produce the quality coffee beans. This activity aims to establish a business unit for the Production Center of Postharvested Coffee Technology (PCPCT). This unit business produces and sells the postharvested coffee machines. The method of implementing the activities starts from the establishment of business unit institutions, provision of raw materials, production processes, and the final product marketing. The results of the activity indicate that PCPCT was successfully formed. Appropriate Technology Program (ATP) has been implemented in such way until producing a mobile coffee bean peeling machine (pulper) system, a coffee ore washing machine, a mobile coffee bean peeling machine system, and a coffee bean sorting machine with a vibration mechanism (huller). The product marketing mechanism runs through media brochures, internet websites, and showrooms in the exhibition venues.

INOVASI MESIN-MESIN TEKNOLOGI PASCAPANEN KOPI SEBAGAI PRODUK USAHA INTELEKTUAL KAMPUS POLITEKNIK NEGERI LHOKSEUMAWE Indra Mawardi; Nurdin Nurdin; Zulkarnaini Zulkarnaini
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 4 No. 1 (2020): Jurnal Panrita Abdi - Februari 2020
Publisher : LP2M Universitas Hasanuddin

Innovation of Coffee Postharvest Technology Machines as Campus Intellectual Business Products Lhokseumawe State PolytechnicAbstract. The growth of the area of coffee plantations continues to increase every year needs to be supported by the readiness of postharvest technology that is suitable to be able to produce quality coffee beans. The Lhokseumawe State Polytechnic has taken the opportunity to form a business unit for the production of appropriate the technology of the postharvest coffee machine, through a service program with the scheme of the Campus Intellectual Product Business Development Program. The center for production of machinery for appropriate technology for postharvest coffee The Lhokseumawe State Polytechnic aims to increase the productivity of coffee farmers through the mechanization of the coffee postharvest process by innovating appropriate technology technologies for coffee postharvest. Besides that to support campus independence through the business of producing coffee postharvest machines. The method of implementing activities starts from machine design, provision of raw materials, production processes, to product marketing. From the results of the activity has been formed production centers of appropriate technology for postharvest coffee machines. The center for production of machinery appropriate technology postharvest coffee has made innovations in coffee postharvest technology machines. Innovative products from the machine production center for appropriate technology for postharvest coffee include mobile pulper machines, coffee bean washing machines, mobile huller machines and multi-functional hullers, coffee bean sorting machines, and vibrating systems. These machines have advantages of construction and mobilization compared to products that have been circulating in the market so far. Product marketing has been done through a showroom as a place to showcase products, sales websites, and online stores.Keywords: innovation, postharvest technology, coffee, campus intellectual products.Abstrak. Pertumbuhan luas perkebunan kopi terus meningkat setiap tahun perlu didukung dengan kesiapan teknologi pascapanen yang cocok untuk dapat menghasilkan biji kopi bermutu. Politeknik Negeri Lhokseumawe telah mengambil peluang tersebut dengan membentuk unit usaha teknologi tepat guna pascapanen kopi, melalui program pengabdian dengan skim Program Pengembangan Usaha Produk Intelektual Kampus (PPUPIK). Kegiatan PPUPIK ini bertujuan menunjang kemandirian kampus melalui usaha produksi mesin-mesin pascapanen kopi melalui inovasi dan produksi mesin-mesin TTG pascapanen kopi. Kegiatan ini pada akhirnya akan meningkatkan produktifitas petani kopi melalui mekanisasi proses pascapanen kopi yang baik. Metode kegiatan PPUPIK terbagi dalam tiga tahapan, yaitu tahapan produksi, pemasaran dan pendirian unit usaha. Tahapan produksi dimulai dari design mesin, penyediaan bahan baku, proses produksi, sampai pemasaran produk. Dari hasil kegiatan telah terbentuk unit usaha Pusat Produksi Mesin-mesin Teknologi Tepat Guna Pascapanen Kopi. Unit usaha ini telah melakukan inovasi mesin teknologi pascapanen kopi. Produk inovasi dari Pusat Produksi Mesin-mesin Teknologi Tepat Guna Pascapanen Kopi antara lain mesin pulper mobile, mesin pencuci biji kopi, mesin huller mobile dan huller multi fungsi, dan mesin sortasi biji kopi sistem getar. Mesin-mesin TTG tersebut mempunyai keunggulan dari konstruksi dan mobilisasi dibandingkan produk yang telah beredar dipasaran selama ini. Pemasaran produk telah dilakukan melalui showroom sebagai tempat lokasi pamer produk, website penjualan, dan toko online.Kata kunci: inovasi, teknologi pascapanen, kopi, produk intelektual kampus.

PENGARUH KONTRIBUSI PAJAK DAERAH TERHADAP TINGKAT KEMANDIRIAN DAERAH (Survei di Kota Lhokseumawe) Dewi Susianti; Murhabban Murhabban; Zulkarnaini Zulkarnaini
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

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This study is to analyze the effect of the local taxes contribute to the level of local independence in Lhokseumawe. The data used in this research is secondary data time series period 2006-2015. The source data comes from DPKAD Office of Lhokseumawe. The data processing is done with the help of a simple linear equation model. The results showed that: The local taxes contribution significantly influence the level of local independence in Lhokseumawe. This is because the local tax is one component of the PAD’s most dominant as the reception area. Local tax contributions have a strong relationship with the level of local independence in Lhokseumawe because local taxes can sustain the level of the region’s autonomy. Local tax contributions have the ability to explain the impact on the level of independence in Lhokseumawe is 56.3%. While the remaining 43.7% is influenced by other variables outside the research models such as levies, local revenues, general allocation fund, a special allocation of funds, and others.

PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL Ridha Rahmawati; Zulkarnaini Zulkarnaini
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018)
Publisher : LPPM STIE Lhokseumawe

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This research is intended to know how big influence of Accounting Information System and Effectiveness of Internal Control System at PT. PLN (Persero) Tbk Lhokseumawe City. In this study, the sample taken is 74 respondents. Data analysis method used in this research is using simple regression analysis. The result of research in simple linear regression analysis that is Y = 1,541 + 0,661X with correlation coefficient (R) 0,741 and Determination (R2) 0, 543 or 54,3% and 45,7% remain influenced by other variable outside. Partially (t-test) is known that t-test is obtained tcount> table is 9,367> 1,669 with significant level 0,000 <0,05, therefore it can be concluded that Accounting Information System has a significant effect on Internal Control System, the value of significance is smaller than 5% level, which means H0 rejected and Ha accepted. The conclusions taken in this study are; 1) Accounting Information System is very influential and significant to the Internal Control System at PT. PLN (Persero) Tbk Lhokseumawe City; 2) Based on the results of correlation and determination test Accounting Information System has a significant value to the Internal Control System. It is suggested that this research can be used as a result of the work in increasing the knowledge insight that can further broaden the mindset of the reader especially regarding the influence of Accounting Information System and Internal Control System.

ANALISIS PENERAPAN PENYAJIAN LAPORAN KEUANGAN ZAKAT BERDASARKAN PSAK 109 (Studi Kasus Baitul Mal Aceh Utara Dan Baitul Mal Lhokseumawe) Zulkarnaini Zulkarnaini; Muhammad Arifai; M. Nasir; Marjuliati Harahap
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 1 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i1.3813

This research is entitled Analysis of Application of Zakat Financial Statement Presentation Based on Statement of Financial Accounting Standards 109 (Case Study of Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe). This study aims to determine whether the financial statements are in accordance with zakat accounting reporting, namely recognition, measurement, presentation/reporting, and disclosure at Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe. This research is located at Jl. New Ocean No. 53, Kampung Jawa, Banda Sakti, Lhokseumawe City, Aceh. And at the Lhokseumawe City Islamic Center Complex. The method used in this research is descriptive quantitative research method. Data analysis was carried out in this study using confirmatory factor analysis with data collection techniques in this study, namely by using interviews, questionnaires, literature studies. The population in this study is the target population with the number of respondents as many as 60 (sixty) people (30 (thirty) people at Biatul Mal Aceh Utara and 30 (thirty) people at Baitul Mal Lhokseumawe). The results of this study indicate that the recognition of the Statement of Financial Accounting Standards 109 on zakat accounting reporting at Baitul Mal Aceh Utara and Baitul Mal Lhokseumawe has been implemented properly. Keywords : Financial Accounting Report, Baitul Mal, Statement of Financial Accounting Standards 109

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

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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

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAN AKSEBILITAS KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN ACEH UTARA M. Lutfi Al Fahmi; Zulkarnaini Zulkarnaini; Fauzan Fauzan; Bobby Rahman; Maulidin Maulidin; Athailah Athailah
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.459

This literatur target to examine the impact of regional financial accessibility and the presentation of financial reports on the accountability of regional financial management in the North Aceh Region. The researchers employed purposive sampling to collect primary data from a sample of 104 individuals. Multiple linear regression analysis and standard assumption tests were conducted to assess the relationship between the independent variables and the dependent variable. The findings indicate that the accountability of regional financial management in the North Aceh Region is significantly influenced by the accessibility of regional financial resources. However, the introduction of budget summaries does not have a substantial impact on the accountability of territorial financial management in the same region. Furthermore, the study demonstrates that the availability of regional finance and the introduction of financial reports significantly affect the accountability of regional financial management in the North Aceh Region.

Analisis Kinerja Keuangan Pada PT. Bank Aceh Syariah Rais Riadatul Rifka; Syawal Harianto; Zulkarnaini Zulkarnaini
el-Amwal Vol 6, No 2 (2023): September
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v6i2.12894

Tugas akhir ini bertujuan untuk menganalisis Kinerja Keuangan pada PT Bank Aceh Syariah Setelah Konversi Periode 2018-2022. Adapun metode penelitian yang digunakan dalam penelitian ini yaitu menggunakan metode penelitian kuantitatif dengan teknik analisis data menggunakan analisis linear berganda. Adapun berdasarkan pembahasan dan penelitian penulis di atas maka, penulis mengambil beberapa kesimpulan dan saran sebagai berikut: Variabel NPF, FDR dan BOPO secara simultan berpengaruh secara signifikan terhadap ROA pada Bank Aceh Syariah setelah konversi periode 2018 s.d 2022. Variabel NPF secara parsial berpengaruh signifikan terhadap ROA terhadap ROA pada Bank Aceh Syariah setelah konversi periode 2018 s.d 2022. Variabel FDR secara parsial berpengaruh signifikan terhadap ROA pada Bank Aceh Syariah setelah konversi periode 2018 s.d 2022. Variabel BOPO secara parsial berpengaruh terhadap ROA pada Bank Aceh Syariah setelah konversi periode 2018 s.d 2022

Pengaruh Rasio Aktivitas Terhadap Return on Asset pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Indeks Saham Syariah Indonesia Zulkarnaini; Fata, Khairil; Yeni Irawan; Fakriah; Natami, Bella Aulia
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 1 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

This study aims to determine the effect of the Activity Ratio consisting of Total Asset Turnover, Receivable Turnover and Working Capital Turnover on Return on Assets in consumer goods industrial companies listed on the Indonesian Sharia Stock Index for the 2018-2020 period. The data used in this study is secondary data that is quantitative in nature using financial reports published on the Indonesia Stock Exchange. The population in this study were 49 issuers and the sample used in this study was 36 issuers using purposive sampling method. The model used in this study is the common effect panel data regression analysis, classical assumption test and hypothesis testing. The data processing was carried out using the Eviews8 analysis tool. The results of this study indicate that the Activity Ratio consisting of Total Asset Turnover, Receivable Turnover and Working Capital Turnover simultaneously has a significant effect on Return on Assets. And partially Total Asset Turnover, Receivable Turnover and Working Capital Turnover have a significant effect on Return on Assets in consumer goods industry companies listed on the Indonesian Sharia Stock Index

DETERMINASI KINERJA PEMERINTAH DAERAH PROVINSI ACEH Zulkarnaini; Diana; Yeni Irawan; Fakriah; Dwi Meilvinasvita
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 9 No. 2 (2023): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Kapasitas pemerintah daerah terlihat dari capaian kinerja yang dilaksanakan dalam satu periode. Capaian kinerja yang dicapai sangat tergantung dari anggaran yang tercermin dari perencanaan anggaran yang ditetapkan. Program anggaran yang ditetapkan sangat tergantung dari kekuatan pemerintah daerah untuk menentukan bagaimana melaksanakan seluruh program yang dijalankan sehingga berkorelasi langsung dengan kinerja yang diperoleh. Penenlitian ini bertujuan untuk melihat bagaimana pemerintah daerah mampu untuk memanfaatkan keuangan daerah dengan efisien dalam rangka mencapai kinerja yang baik. Sampel penelitian adalah seluruh pemerintah daerah di Provinsi Aceh. Data yang digunakan adalah Laporan Hasil Pemeriksaan (LHP) oleh Badan Pemeriksa Keuangan mulai tahun 2017-2021, dengan model analisis data Regresi Linear Data Panel. Temuan hasil penelitian menunjukkan bahwasanya secara umum pemerintah daerah di Provinsi Aceh masih belum maksimal menunjukkan tingkat independensi, baik untuk kemampuan keuangan maupun kemandirian keuangan dari pemerintah pusat, walaupun pada dasarnya secara total kemampuan keuangan daerah berpengaruh terhadap efisiensi keuangan daerah. Kondisi ini memperlihatkan bahwa pemerintah daerah umumnya di Aceh sudah mulai berhati-hati menggunakan anggaran, hanya saja belum tepat sasaran atau dengan kata lain bahwa pemerintah daerah masih lemah dalam memformulasikan potensi kekuatan daerah. Oleh karena itu pemerintah daerah harus memiliki strategi dan kekuatan untuk memperoleh Pendapatan Asli Daerah (PAD) sebagai lambang kekuatan daerah, namun disisi lain pengelolaan belanja daerah juga menjadi sangat menentukan dalam mendorong tercapainya kinerja. Melalui pengelolaan belanja yang efektif dan efisien, diyakini akan memberikan hasil yang maksimal. Oleh karena itu pentingnya pengelolaan belanja daerah yang bersumber dari pendapatan daerah sangat penting untuk menjadi rujukan dalam menilai efisiensi keuangan daerah.

Co-Authors Agustina Br Surbakti Athailah Athailah Bella Aulya natami Bobby Rahman Busra Busra, Busra Dewi Susianti Diana Diana Dwi Meilvinasvita Dwi Melvinasvita Fahira, Afra Fakriah Fakriah Fata, Khairil fauzan Fauzan Indra Mawardi INUZULA, LAKHARIS Islahuddin, Islahuddin Julia Alfianti Khairil Fata Khairun Fua’dah Kheriah Kheriah Kheriah Kheriah, Kheriah LAKHARIS INUZULA M. Lutfi Al Fahmi M. Nasir Mariana Mariana Marjuliati Harahap Maulidin Maulidin Mawaddah, Nurul MIFTAHUL JANNAH Muhammad Arifai Mukhlisul Muzahid Murhabban Murhabban Natami, Bella Aulia Nurdin Nurdin Rais Riadatul Rifka Reynold Herwinsyah Ridha Rahmawati Safaruddin Salman Sa’diyah, Halimatus Surbakti, Agustina Br Syawal Harianto Syawal Harianto Syukriy Abdullah Yeni Irawan Yeni Irawan Yusmika Indah Zulfiar, Edy Zulfikar Zulfikar Zulfikar

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