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All Journal Jurnal Akuntansi Muhammadiyah Journal of Accounting and Investment Al-Mal:Jurnal Akuntansi dan Keuangan Islam JPM: JURNAL PENGABDIAN MASYARAKAT Proceedings of International Conference on Multidiciplinary Research ABDIMU: Jurnal Pengabdian Muhammadiyah
Emmi Suryani Nasution
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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COMMUNITY-DRIVEN INNOVATION: COCONUT SHELL CHARCOAL AND STYROFOAM IN POROUS ASPHALT MIXTURES. INOVASI BERBASIS MASYARAKAT: ARANG TEMPURUNG KELAPA DAN STYROFOAM DALAM CAMPURAN ASPAL PORUS Syammaun, Tamalkhani; Azzahra, Fatimah; Nasution, Emmi Suryani; Aksal, Ilham; Nurhilani, Siti
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i2.1903

Abstract

The Ingin Jaya District in Aceh Besar Regency has an area of 2,434 hectares. One of the villages in the Ingin Jaya District is Teubang Phui Village, located 11.5 km from the University of Muhammadiyah Aceh. In this village, there is one medium-sized small industry that will be a partner, namely Naturi Alam Semesta, which produces coconut shell charcoal. Coconut shell charcoal powder contains silica as a reinforcement for asphalt mixtures. Porous asphalt is an asphalt mixture with a uniform aggregate gradation, where the percentage of coarse aggregate is higher than fine aggregate. This gradation has large voids that weaken the interlocking of aggregates and make it easily detachable, resulting in a shorter service life compared to conventional asphalt mixtures. The stability of porous asphalt mixtures depends on the quality of asphalt as the binding material for aggregates, so high-quality modified asphalt is required for porous asphalt mixtures. One technology developed to improve the quality of asphalt as a binding material is modifying additional materials using residual or waste materials. Testing of test specimens includes the Marshall parameter, asphalt flow down, Cantabro loss, and permeability, with a total of 75 test specimens carried out in the Civil Engineering Laboratory of the University of Muhammadiyah Aceh. The urgent problem faced by the partner at this time is the lack of human resources and not having a charcoal crushing machine. The aim is to empower the surrounding community as partner human resources and introduce technology to the partner for the processing of coconut shell charcoal into powder that can be used as a filler, thereby increasing productivity and meeting market demand. The stages in implementing technology dissemination activities to partners and the community are identifying coconut production, coconut shell needs, technology for the crushing and mixing processes required. Keywords: Porous asphalt mixture; Coconut shell charcoal powder; Styrofoam.
Analysis of Sharia Tourism Development on Revenue and Financial Statements Before and After Sharia Tourism Development Nasution, Emmi Suryani; Syamsidar, Syamsidar; Riski, Fajar
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.18739

Abstract

This study aims to determine the growth in income earned by traders and community members in the Ulee Lheu Beach tourism area. The research approach employed was descriptive qualitative research, which aimed to accurately depict the impact of tourism development on community income in Meuraxa District, Banda Aceh City. The study's sample size was 78 respondents, and the data were obtained by questionnaire and processed using descriptive qualitative methodologies. The study's findings show that while the income of business actors at the Ulee Lheu Beach tourist attraction has increased as tourism has grown, employment remains relatively low. 
DIGITALIZATION OF MSME FINANCE AS AN EFFORT to IMPROVE BUSINESS EFFICIENCY AND TRANSPARENCY IN LAMPUPOK VILLAGE, INDRAPURI SUBDISTRICT, ACEH BESAR Nasution, Emmi Suryani; Syamsidar, Syamsidar; Lastri, Surna; Purnamasari, Desi
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 5, No 1 (2025): Vol 5 No 1 Juni 2025
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v5i1.2480

Abstract

Community Service Activities (PKM) carried out in Lampupok Village, Indrapuri District, Aceh Besar aims to provide understanding and knowledge to Micro, Small and Medium Enterprises (MSMEs) in the Village regarding the importance of good financial records and the use of digital technology in financial management so as to increase efficiency and transparency regarding how much funds are used and the actual financial position, both profits and losses obtained. This activity involves MSME business actors, most of whom are Acehnese snack businesses, on average these business actors do not have much experience because they are still new to the MSME business world. The activity method is carried out using interactive lectures to provide an explanation of the importance of financial recording for business and introduce financial applications through technology. Discussion sessions are also held for participants to provide an opportunity to ask questions and exchange experiences and solutions as one way to solve obstacles faced in financial management.Based on the evaluation results, this activity can improve the understanding of participants by showing high interest in the use of digital technology in their financial records.In every activity there must be challenges, as well as in this activity such as limited knowledge and access to technology, this activity also provides a positive contribution in supporting the digital transformation of MSMEs. Suggestions for future activities to create training using more interactive digital accounting applications, so that participants can more easily implement the knowledge gained in their businesses. Keywords: MSMEs, financial records, digitalization
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP EARNING RESPONSE COEFFICIENT PADA PT. ACE HARDWARE INDONESIA TBK YANG TERDAFTAR DI BEI PADA TAHUN 2020-2023 Nasution, Emmi Suryani; Syamsidar, Syamsidar; Fadilla, Fitra
Jurnal Akuntansi Muhammadiyah (JAM) Vol 14, No 2 (2024): Edisi Juli - Desember 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v14i2.2259

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Earning Response Coefficient Pada Pt. Ace Hardware Indonesia Tbk Yang Terdaftar Di BEI Pada Tahun 2020-2023. Teknik pengumpulan data menggunakan dokumentasi dan Teknik analisis data yang yang digunakan adalah regresi linear berganda (multiple linear regresion). Adapun variabel dependen dalam penelitian ini adalah Earning Response Coefficient. Sedangkan variabel independen dalam penelitian ini adalah Profitabilitas, Leverage, dan Likuiditas. Metode yang digunakan dalam penelitian ini adalah regresi linear berganda (multiple linear regresion) dengan alat bantu yaitu program software IBM SPSS Statistics 26. Hasil penelitian ini menunjukan bahwa secara simultan dan persial Profitabilitas, Leverage, dan Likuiditas berpengaruh langsung yang positif dan signifikan terhadap Earning Response Coefficient Pada PT Ace Hardware Indonesia Tbk Yang Terdaftar di BEI Tahun 2020-2023.
ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED STATEMENT PADA PT. TRANSPORTER FEDERAL INDONESIA Nasution, Emmi Suryani; Sari, Desi Purnama; Elviani, Ricka
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 1 (2023): Edisi Januari - Juni 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i1.1788

Abstract

Tujuan penelitian ini, untuk mengetahui perbandingan kinerja keuangan pada PT. Transporter Federal Indonesia dengan menggunakan Income Statement Approach dan Value Added Statement. Metode yang digunakan pada penelitian ini yang digunakan adalah kuantitatif deskriptif dimana pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif/statistik yang berupa laporan keuangan pada PT. Transporter Federal Indonesia. Hasil penelitian berdasarkan kinerja keuangan PT. Transporter Federal Indonesia dengan Value Added Statement berdasarkan rasio keuangan ROA tergolong baik karena nila tambah meningkat dalam kedua perbandingan antara tahun 2018 dan 2019, berdasarkan ROE perbandingkan dengan tahun 2018 dengan 2017 adalah baik karena nilai tambah meningkat dan di tahun 2019 yang dibandingkan dengan tahun 2018 adalah tidak baik karena terjadi penurunan, berdasarkan rasio NPM tergolong tidak baik karena terjadi penurunan dalam kedua perbandingan antara tahun 2018 dan 2019. Antara rasio ROA, ROE dan NPM menggunakan Income Statement Approach dan Value Added Statement terdapat perbedaan yang signifikan pada PT. Transporter Federal Indonesia pada tahun 2017-2019
PENGARUH JUMLAH DEWAN DIREKSI, DEWAN KOMISARIS DAN KONEKSI POLITIK TERHADAP KINERJA KEUANGAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2023 Syamsidar, Syamsidar; Nasution, Emmi Suryani; Nazla, Syifaun; Winna, Nikita
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.v15i2.2574

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh jumlah direksi, dewan komisaris dan koneksi politik terhadap kinerja keuangan perusahaan sub sektor bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022 – 2023 baik secara simultas maupun parsial. Metode yang digunakan analisis regresi berganda untuk melihat hubungan antara variabel independen (jumlah dewan direksi, jumlah dewan komisaris, dan koneksi politik) dengan variabel dependen (kinerja keuangan perusahaan). Teknik pengumpulan data sekunder, seperti laporan keuangan perusahaan dari BEI yang telah di audit.Hasil penelitian menunjukkan bahwa jumlah direksi, dewan komisaris dan koneksi politik secara simultan dan parsial berpengaruh terhadap nilai perusahaan pada perusahaan bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022 – 2023.Kata Kunci : Dewan Direksi, Komisaris, Koneksi Politik, Kinerja Keuangan
Optimalisasi Literasi Digital Keuangan pada Usaha Mikro, Kecil dan Menengah untuk Mendukung Transparansi dan Efisiensi Ekonomi Berkelanjutan Nasution, Emmi Suryani; Syamsidar, Syamsidar
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2705

Abstract

This community service activity aims to improve the financial digital literacy of MSME actors in Lampupok Village, Aceh Besar, as an effort to promote transparency and efficiency in village financial management. The main problem faced by MSMEs is their limited ability to use digital technology for financial recording and reporting, which affects business accountability and efficiency. The implemented solutions include an initial survey to identify the level of digital literacy, training on the use of digital bookkeeping applications, implementation assistance, and post-training monitoring and evaluation. The results show an increase in financial digital literacy scores from 45 to 75, a rise in MSMEs regularly preparing digital financial reports from 25% to 80%, and a reduction in manual recording time from an average of 5 hours to 2 hours per week. Furthermore, 90% of participants expressed satisfaction or high satisfaction with the program. This activity demonstrates that improving financial digital literacy can enhance the performance, transparency, and credibility of MSMEs before financial institutions. However, limited internet access and technical skills remain challenges to be addressed in future programs.
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.
Co-Authors Aksal, Ilham DESI PURNAMA SARI Desi Purnamasari Elviani, Ricka Fadilla, Fitra Fatimah Azzahra Fatimah Azzahra Ilham Aksal Lokman, Farha Zafira Agos Nazla, Syifaun Nurhilani, Siti Riski, Fajar Siti Nurhilani Surna Lastri Syammaun, Tamalkhani syamsidar syamsidar Tamalkhani Syammaun Winna, Nikita Yundari, Yundari ZURAIDAH ZURAIDAH