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All Journal Jurnal Dedikasi Pendidikan Jurnal Akuntansi dan Keuangan International Journal of Educational Review, Law And Social Sciences (IJERLAS) Visioner & Strategis SABAJAYA Jurnal Pengabdian Kepada Masyarakat
Mursidah Mursidah
Accounting Program Economic And Bussines Faculty Of Malikussaleh University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI AJB BUMIPUTERA KC LHOKSEUMAWE DAN PT TASPEN KC LHOKSEUMAWE) Mursidah Mursidah; Khairina Khairina
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1823

Abstract

This study aimed to determine the effect of Good Corporate Governance on the Quality of Financial Statements. The data used in this study were primary data obtained by distributing questionnaires to all respondents. The sample in this study amounted to 30 respondents who were selected using the Census sampling method. The data analysis method used was a simple Linear Regression method with the help of SPSS 17. The results of the study showed that Good Corporate Governance had an effect on the Quality of Financial statements partially. It is known that Good Corporate Governance has a significant effect on the Quality of Financial Statements. In addition, the R2 test showed that the value of R Square was 0.192, which means that the magnitude influence of the independent variable on the dependent variable was 19.2% and the remaining 80.8% was influenced by other factors outside of this research models.
PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018) Mursidah Mursidah; Yunina Yunina; Meutia Zahara
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3726

Abstract

Abstract: This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and  ROA.
PROJECT-BASED ASSESSMENT FOR ESP (ENGLISH FOR SPECIFIC PURPOSE) STUDENTS: LECTURERS' PERSPECTIVE Marina Marina; Muhammad Roni; Mursidah Mursidah
Jurnal Dedikasi Pendidikan Vol 6, No 1 (2022): Januari 2022
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3061/dedikasi.v6i1.2520

Abstract

This paper examines lecturers' perceptions of the project-based learning model and assessment on the teaching of English Accounting at the Faculty of Economics and Business, Malikussaleh University. Project-based Learning (PBL) is one of the Merdeka Belajar priority program plans in 2021 which is part of the Kampus Merdeka plan by the Ministry of Education and Culture and Higher Education. Projects in education are one of the assessment instruments used to assess not only learning outcomes but also student learning processes. Students are required to not only learn to understand the material but also learn how to apply knowledge in group work and produce relevant products. The purpose of developing a project-based learning model for accounting students studying English for specific purpose (ESP) is so that they can apply English knowledge to their field of expertise, namely accounting.
THE EFFECT OF SALES, PRODUCTION COSTS, TOTAL DEBT AND WORKING CAPITAL ON NET PROFIT OF MANUFACTURING COMPANIES PHARMACEUTICAL SUB SECTOR Indrayani Indrayani; Akbar Gani; Mursidah Mursidah; Yunina Yunina
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 3 (2022): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i3.140

Abstract

This study examined the effect of sales, production costs, total debt, and working capital on the net profit of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sample selection technique used was purposive sampling and obtained 10 pharmaceutical sub-sector manufacturing companies listed on the Stock Exchange. This study used balanced panel data with 40 observations and estimates (fixed-effect model). The results indicated that sales and working capital did not influence net income. Meanwhile, production costs positively and significantly influenced net income. The total debt negatively and significantly influenced net income in the pharmaceutical sub-sector manufacturing companies listed on the IDX in 2017-2020.
Perbandingan Metode Exponential Smoothing dan Metode Decomposition Untuk Meramalkan Persediaan Beras (Studi Kasus Divre Bulog Lhokseumawe) Mursidah Mursidah; Yunina Yunina; Nurhasanah Nurhasanah; Desma Yuni
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 This study aims to see the suitable forecasting method between the two Exponential Smoothing Methods and the Decomposition Method in predicting the BULOG Divre Lhokseumawe rice supply for 2019. The data used in this study are primary data, namely BULOG  rice supply data for 36 periods within 3 periods. YearTo achieve the research objectives, using the Exponential Smoothing method and the decomposition method with the calculation of errors consisting of the mean absolute percentage error (MAPE), mean absolute deviation (MAD), and mean squared deviaon (MSD). Based on the results of data analysis, it is known that the best forecasting method for predicting rice supplies in BULOG Divre Lhokseumawe is the Exponential Smoothing method. This method was chosen because it has the lowest error rate compared to the Decomposition method, namely with a MAPE value of 32, MAD of 1,3 and MSD of 3,5. Keywords:  Inventory, Forecasting, Exponential Smoothing Method, Decomposite Method, MAPE, MAD, MSD
Pelatihan Pengembangan Usaha Kreatif Berbasis Kuliner Lokal Di Kota Lhokseumawe Ristati; Akhyar, Chairil; Marzuki; Mursidah; Zulham
SABAJAYA Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 05 (2024): SABAJAYA : Jurnal Pengabdian Kepada Masyarakat
Publisher : SABA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia, dengan populasi besar dan kekayaan budaya kulinernya, memiliki potensi signifikan dalam sektor ekonomi kreatif, khususnya dalam subsektor kuliner. Artikel ini membahas program pengabdian masyarakat yang dilaksanakan di kota Lhokseumawe, bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku usaha dalam pengelolaan wisata kuliner. Program ini mencakup pelatihan dan sosialisasi dalam tiga tahap: sektor produksi, manajemen, dan pemasaran. Tahap pertama fokus pada pengolahan roti canai, tahap kedua pada tata kelola kampung wisata kuliner dan kewirausahaan, serta tahap ketiga pada strategi pemasaran melalui media sosial. Hasil program menunjukkan bahwa inovasi produk seperti roti canai beku dan olahan baru dapat meningkatkan daya tarik pasar. Evaluasi menunjukkan bahwa pelatihan dan pendampingan efektif dalam memperbaiki operasional dan pemasaran, meningkatkan produktivitas, serta memperluas jangkauan pasar. Penambahan pemahaman mengenai tata kelola, sapta pesona, perencanaan fasilitas, dan strategi pemasaran diharapkan memperkuat roti canai di Kota Lhokseumawe sebagai destinasi wisata kuliner dan mendorong pertumbuhan ekonomi lokal.
Co-Authors Akbar Gani Akhyar, Chairil Desma Yuni Indrayani Indrayani Khairina Khairina Marina Marina Marzuki Meutia Zahara Muhammad Roni Ristati Yunina Yunina Zulham