Articles
<![CDATA[COFFEE TOURISM DEVELOPMENT STRATEGY BASED ON LOCAL CULTURE AS AN EFFORT TO INCREASE INCOME DURING THE COVID 19 PANDEMIC IN ACEH CENTRAL REGENCY ]]>
<![CDATA[Dy Ilham Satria]]>;
<![CDATA[Muhammad Yusra]]>;
<![CDATA[Hilmi Hilmi]]>
<![CDATA[ International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November ]]>
Publisher : <![CDATA[RADJA PUBLIKA ]]>
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DOI: 10.54443/ijerlas.v1i2.88
<![CDATA[There are so many potential of Gayo highlands tourism, Central Aceh Regency, both natural tourism and cultural tourism. Based on initial observations from data from the Department of Culture, Tourism, Youth and Sports of Central Aceh Regency in 2018 with a total of 38 natural and artificial tourist objects, besides that the Gayo community has customs, culture and traditions that can become one of the cultural tourism destinations, as well as the potential for coffee plantations. For this reason, a more systematic study of tourism development management is needed by combining elements of existing physical and non-physical potential in order to increase the level of community income through the potential arising from tourism activities. The purpose of this study is to further examine the strategy of developing coffee tourism, both in the form of physical elements and non-physical elements through existing local wisdom as an effort to increase income, especially during the Covid19 Pandemic Period in Central Aceh Regency. The research method is descriptive qualitative with a sample of 40 respondents from coffee entrepreneurs and coffee shops in several tourist attraction areas. The results showed that Central Aceh Regency has great potential for the development of a coffee tourism model based on local culture in order to increase people's income, especially people who are directly involved in tourism management and coffee farmers.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LINGKUNGAN ]]>
<![CDATA[Hilmi Hilmi]]>;
<![CDATA[Mutia Rinanda]]>
<![CDATA[ CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau ]]>
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DOI: 10.31258/jc.1.3.493-506
<![CDATA[This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.]]>
<![CDATA[Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan ]]>
<![CDATA[Hilmi Hilmi]]>;
<![CDATA[Lilis Puspitawati]]>;
<![CDATA[Ranti Utari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v4i2.232
<![CDATA[Disclosure of carbon emissions (Carbon Emission Disclosure) is a voluntary disclosure of carbon emissions resulting from the company's production process. This research itself aims to obtain empirical evidence about competition, profit growth and environmental performance on the disclosure of carbon emissions of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The method applied to measure the extent of disclosure of carbon emissions adopted from the check list developed based on the request sheet obtained from the Carbon Disclosure Project (CDP). The results of this study indicate that competition, profit growth and environmental performance have no effect on Carbon Emission Disclosure.]]>
<![CDATA[Penerapan Aplikasi Akuntansi Dalam Pemberdayaan Bumdes Di Gampong Blang Pulo Kecamatan Muara Satu Kota Lhokseumawe ]]>
<![CDATA[Dy Ilham Satria]]>;
<![CDATA[Hilmi Hilmi]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v2i1.68
<![CDATA[Partners in this PKM activity are BUMDes, in Aceh called Badan Usaha Milik Gampong (BUMG), located in Gampong Blang Pulo, Muara Satu District, Lhokseumawe City, Aceh. The objectives of this PKM activity are 1) To help BUMG administrators have not been able to overcome the problems faced regarding BUMG financial governance, especially those based on accounting applications. 2) Assisting the community in maximizing the exploitation of existing opportunities quickly and precisely, especially regarding booming businesses. The method used in this PKM activity is a communicative approach followed by a Focus Group Discussion, then provided with provision and training on BUMDes Accounting Applications and Training on Creative Ideas in Usaaha and Marketing Strategies. The solution and output target to be achieved is BUMG Gampong Blang Pulo which is expected to be able to overcome the obstacles faced by BUMG administrators in terms of preparing financial reports and making it easier to make reports that have been done manually and to improve the Doorsmeer business unit that is under BUMG. ]]>
<![CDATA[Pelatihan Penyusunan Laporan Keuangan Bagi UMKM di Gampong Blang Pulo ]]>
<![CDATA[Hilmy Hilmi]]>;
<![CDATA[Ilham Dy Satria]]>;
<![CDATA[Sapna Biby]]>
<![CDATA[ COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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DOI: 10.54951/comsep.v3i1.264
<![CDATA[The purpose of this service activity is to find solutions to problems faced by UMKM business partners that the PKM implementation team runs in community service programs, through mentoring, and training. The method or approach that is offered and has been mutually agreed with UMKM business partners is training and mentoring as well as assistance in adding business raw materials to motivate partners in achieving business success. The results of PKM activities where Partners are very enthusiastic about participating in the training, this can be seen from the participants who attended the event from beginning to end and were very enthusiastic in question and answer sessions, discussions or sharing knowledge and about the products they produce. Based on the results of the evaluation, the participants were able to improve their understanding of making financial statement records for the UMKM businesses they run, and have begun to separate their UMKM business financial reports from family financial reports. On the other hand, product marketing has begun to increase, helped by promotions carried out through social media. ]]>
<![CDATA[PENGARUH TINGKAT SUKU BUNGA, INFLASI, KURS DAN PERTUMBUHAN PRODUK DOMESTIK BRUTO TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Tsoraya Utami]]>;
<![CDATA[Murtala Murtala]]>;
<![CDATA[Hilmi Hilmi]]>
<![CDATA[ J-MIND (Jurnal Manajemen Indonesia) Vol 5, No 2 (2020): J-MIND Jurnal Managemen Indonesia ]]>
Publisher : <![CDATA[Universitas Malikussaleh ]]>
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DOI: 10.29103/j-mind.v5i2.3436
<![CDATA[ABSTRACT This study aims to examine the effect of interest rates, inflation, exchange rates and gross domestic product growth on the Composite Stock Price Index (IHSG) on the IDX during the 2003-2018 period on a quarterly basis. The type of data used is secondary data in the form of time series data obtained from published reports from Bank Indonesia, the Central Bureau of Statistics and the Indonesia Stock Exchange. The data analysis method used is the Autoregressive Distributed Lag (ARDL) Model. The results of this study found that the exchange rate and inflation had a negative and significant effect on the IHSG, while GDP growth had a positive and significant effect on the IHSG. However, the interest rate did not have a significant effect on the IHSG. Keywords: Interest Rate, Inflation, Exchange Rate, GDP Growth and IHSG]]>
<![CDATA[Efektifitas Penyerapan Tenaga Kerja Skill Pada Program “Pemagangan Dan Worplace Training” Pemerintah Aceh ]]>
<![CDATA[Mahmud Mahmud]]>;
<![CDATA[Azwar Yunus]]>;
<![CDATA[Zulfadli Zulfadli]]>;
<![CDATA[Aswar Aswar]]>;
<![CDATA[Hilmi Hilmi]]>;
<![CDATA[Muhammad Dirhamsyah]]>
<![CDATA[ VOCATECH: Vocational Education and Technology Journal Vol 3, No 2 (2022): April ]]>
Publisher : <![CDATA[Akademi Komunitas Negeri Aceh Barat ]]>
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DOI: 10.38038/vocatech.v3i2.82
<![CDATA[AbstractBased on data released by the Central Statistics Agency for Aceh Province in 2021, it stated that Aceh Province was the poorest province on the island of Sumatra, one of the triggers was the high open unemployment rate which reached 6.30% in mid-February 2021, one of the methods used to solve the problem. Problems with this high unemployment rate, the Aceh Government took the initiative in 2019 to start an acceleration program for the process of absorbing skill workers through domestic apprenticeship programs and workplace training placed by partner companies with the Aceh Province Manpower and Population Mobility Office for 3-5 months. The purpose of this study is to trace the effectiveness of labor absorption through this program, which has been carried out by the Aceh government from 2019 to 2021. The results of this study indicate that the percentage of skilled workforce recruitment after the implementation of domestic apprenticeship programs and workplace training is 68%. in 2020 and 78% in 2021. This percentage can be categorized as an effective program. Keywords:Apprenticeship; Labor; Aceh Government; Skills;__________________________ AbstrakBerdasarkan data yang dirilis oleh Badan Pusat Statistik Provinsi Aceh pada tahun 2021 menyebutkan Provinsi Aceh menjadi provinsi termiskin di Pulau Sumatera, salah satu pemicunya adalah tingginya angka tingkat pengangguran terbuka yang mencapai 6,30% pada medio februari 2021, salah satu metode yang digunakan untuk menyelesaikan permasalahan tingginya angka penggangguran ini, Pemerintah Aceh berinisiatif pada tahun 2019 mulai membuat program akselerasi untuk proses penyerapan tenaga kerja skill melalui program pemagangan dalam negeri dan workplace training yang ditempatkan perusahaan mitra kerjasama Dinas Tenaga Kerja Dan Mobilitas Penduduk Provinsi Aceh selama 3-5 bulan. Penelitian ini bertujuan untuk mengetahui efektifitas penyerapan tenaga kerja melalui program ini, yang sudah dilakukan oleh pemerintah Aceh dari tahun 2019 sampai dengan 2021. Hasil dari kajian ini menunjukkan besaran persentase perekrutan tenaga kerja skill setelah pelaksanaan program pemagangan dalam negeri dan workplace training sebesar 68% pada tahun 2020 dan 78% pada tahun 2021. Besaran persentase ini dapat dikategorikan program berjalan secara efektif. Kata Kunci:Pemagangan; Tenaga Kerja; Pemerintah Aceh; Skill; Workplace Training.]]>
<![CDATA[Workshop Pemanfaatan Teknologi Informasi Manajemen Kelas Dengan Google Classroom pada Sma Negeri 16 Banda Aceh ]]>
<![CDATA[Meutia Handayani]]>;
<![CDATA[Rismadi Rismadi]]>;
<![CDATA[Sri Rani]]>;
<![CDATA[Emilda Kadriyani]]>;
<![CDATA[Mutia Arfiyani]]>;
<![CDATA[Hilmi Hilmi]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 1 No. 2 (2022): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi Oktober) ]]>
Publisher : <![CDATA[Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung ]]>
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DOI: 10.36448/jpmtb.v1i2.28
<![CDATA[Kemampuan penguasaaan teknologi dan informasi pada guru di SMAN 16 Kota Banda Aceh sebagai sekolah binaan keunggulan di Kota banda Aceh haruslah mampu dan mengimbangi dengan tuntutan yang harus dilkasanakan pada sekolah tersebut. Salah satu tuntutan yang harus dikuasai oleh para dewan guru adalah tentang cara pemakiana teknologi yang ada saat ini. Pembuatan media pembelajaran adalah upaya yang dilakukan guru untuk memberikan pembelajaran secara penggunaan dengan tool Google Classroom. Metode dalam pengabdian ini adalah dengan pelatihan pembuatan media pembelajaran yang berisi pembuatan kelas pada google clasroom, penginputan materi pembelajaran, pembuatan kuis untuk siswa, dan penilaian tugas siswa. Hasil pada pengabdian ini adalah guru dapat membuat media pembelajaran dengan dukungan google classroom, sehingga dapat menyajikan informasi pembelajaran dengan cara yang lebih mudah disampaikan kepada siswa dengan berkualitas. Hasil pada pengabdian dapat membantu memberikan kemudahan dalam melakukan pembelajaran dengan menggunkan teknologi yang ada, sehingga dapat mempermudah dalam mewujudkan SMAN 16 Kota Banda Aceh menjadi sekolah binaan unggulan dari Dinas Pendidikan Kota Banda Aceh.]]>
<![CDATA[Pelatihan K3 Kepada Juru Las Pada Usaha Bengkel Las CV. Alfazil Jaya ]]>
<![CDATA[Mahmud]]>;
<![CDATA[Zulfadli]]>;
<![CDATA[Hilmi]]>;
<![CDATA[Muhammad Dirhamsyah]]>;
<![CDATA[Azwar]]>;
<![CDATA[Hamdani]]>
<![CDATA[ Communio: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): COMMUNIO: Jurnal Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Literasi Nusantara Publisher ]]>
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<![CDATA[Kesadaran tentang pentingnya penerapan Kesehatan dan Keselamatan Kerja (K3) khususnya untuk usaha kecil dan menengah yang bergerak di bidang fabrikasi dan pengelasan logam masih tergolong rendah. Sehingga potensi terjadi kecelakaan akibat kerja ini sangat besar yang mempengaruhi produktivitas juru las, berdasarkan kondisi diatas perlu dilakukan update serta pemberian pelatihan pemahaman tentang kepedulian penerapan K3 dalam lingkungan kerja untuk keselamatan juru las itu sendiri, kegiatan ini diisi tentang pemberian informasi tentang potensi-potensi kecelakaan yang muncul, serta pemahaman tentang regulasi serta pencegahan penyakit akibat kerja kepada juru las pada bengkel las CV. Alfazil Jaya, Hasil dari pengabdian masyarakat yaitu meningkatnya kemampuan juru las dalam mengidentifikasi potensi-potensi bahaya terjadinya kecelakaan akibat kerja dan praktek implementasi k3 dalam proses pengerjaan pengelasan dan fabrikasi logam. Keberlanjutan dari pengabdian masyarakat ini yaitu perlunya pengawasan internal dari bengkel las CV. Alfazil Jaya terhadap implentasi penerapan K3 oleh juru las dalam proses fabrikasi untuk mencapai posisi zero accident pada setiap kegiatan.]]>
<![CDATA[Pelatihan Ms Office Dalam Peningkatan Keterampilan Guru SD dan SMP ]]>
<![CDATA[Naria Fitriani]]>;
<![CDATA[Ardian Ardian]]>;
<![CDATA[Dewi Maya Sari]]>;
<![CDATA[Mislinawati Mislinawati]]>;
<![CDATA[Cut Yunina Eriva]]>;
<![CDATA[Muhammad Abthahi]]>;
<![CDATA[Hilmi Hilmi]]>
<![CDATA[ Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023) ]]>
Publisher : <![CDATA[Pengelola Jurnal Politeknik Negeri Ketapang ]]>
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DOI: 10.58466/literasi.v3i1.939
<![CDATA[Every teacher is required to make interesting learning materials quickly and precisely. With current technological developments, these materials are no longer written manually. The use of Ms. Office has been widely used because it is faster in completing teaching materials, exam questions and so on. Based on the initial interview, the Headmaster said that the majority of the school’s teachers were not proficient in applying Ms. Office in making materials needed during the teaching and learning process. To provide a solution, this community service activity was carried out in the form of training for Ms. Office for 30 elementary and junior high school teachers. With a total implementation time of two days (16 hours) which includes theory and practice, the results show that there is an increase in ability to operate Ms. Office in the form of Ms. Word, Excel and PowerPoint so that teachers can not only produce the necessary materials but also complete other school administration more quickly.]]>
