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All Journal JIKO (Jurnal Informatika dan Komputer) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan JINAV: Journal of Information and Visualization International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JURNAL EKONOMIKA INDONESIA el-Amwal Visioner & Strategis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Journal of Trends in Accounting Research Lok Seva: Journal of Contemporary Community Service Jurnal Pengabdian Sosial Palito: Politics, Humanities, Laws, International Relations and Social Jurnal Solusi Masyarakat Dikara
Yusra, Muhammad
Fakultas Ekonomi Dan Bisnis Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Pengaruh Sumber Daya Manusia, Komitmen Organisasi, Teknologi Informasi Dan Komunikasi Terhadap Penerapan Standar Akuntansi Basis Akrual Di Pemerintah Kota Lhokseumawe Nur Afni Yunita; Muhammad Yusra; Arliansyah Arliansyah; Nurhasanah Nurhasanah; Kasman Kasman
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aims to determine the effect of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards at the Lhokseumawe City Government. This research uses quantitative methods. The total population of 33 SKPDs in the Lhokseumawe City Government. The sample of this study consisted of 2 respondents from each SKPD, namely the head of finance and employees who operate the SIMDA application as many as 66 respondents. The data was collected by distributing questionnaires with a liker scale measurement. Data analysis in this study using multiple linear analysis. The results of this study indicate that human resources have no effect on the application of accrual-based accounting standards at the Lhokseumawe City Government. Organizational commitment and information technology have an effect on the application of accrual-based accounting standards in the Lhokseumawe City Government. Communication has no effect on the application of accounting standards in the Lhokseumawe City Government.Keywords: Human Resources, Organizational Commitment, Information Technology, Communication, Application of Accrual Basis Accounting Standards 
Pengembangan Pariwisata terhadap Pendapatan Masyarakat di Kota Sabang pada masa New Normal Muhammad Yusra; Dy Ilham Satria; Ridha Firdaus; Mauidhatul Jannah
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.9315

Abstract

The tourism sector of Sabang City has so much potential, such as the Rubiah Island marine park, Iboih Beach, Gapang Beach, Anai Itam Beach, and others. For this reason, the local government of Sabang City with such rich potential for tourism objects is required to develop the tourism sector through careful and thorough planning, which is expected to have a very significant impact in order to increase revenue.The purpose of this study is to analyze the strategy of developing tourism objects in Sabang City in increasing income, the factors that become obstacles in the implementation of tourism object development strategies, and the efforts made in overcoming obstacles in the implementation of tourism object development strategies in Sabang City. Data collection was carried out through direct observation in the field, guided interviews, questionnaires, documentation and literature studies. With research stages which include; data observation, determining the main problem, activity objectives, literature study, data collection, data processing, analysis of results and evaluation, application of research results.The research results obtained: (1) The tourism development strategy implemented has experienced significant developments to increase people's income, but is not optimal, (2) The main inhibiting factors in the tourism development strategy are the limited budget for tourism, and promotion that has not been maximized, ( 3) Efforts that have been made by the government are making events, promoting Sabang City tourism, forming tourism-aware community groups, and Tourism Villages. 
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Rany Gesta Putri Rais; Nur Afni Yunita; Muhammad Yusra
JURNAL EKONOMIKA INDONESIA Vol 12, No 1 (2023): Ekonomika Indonesia
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v12i1.12195

Abstract

This study aims to determine the effect of profitability, leverage, company size, institutional ownership and capital intensity on tax avoidance in multinational companies in the mining sector listed on the Indonesia Stock Exchange in 2018-2020. The sample selection technique used was purposive sampling and obtained 15 companies as samples. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially profitability, leverage, firm size and capital intensity have no effect on tax avoidance, while institutional ownership affects tax avoidance in multinational companies in the mining sector listed on the IDX in 2018-2020
Pengaruh Earnings Management, Kepemilikan Institusional, Dan Corporate Governance Perception Index (Cgpi) Terhadap Biaya Utang Nur Afni Yunita; Rany Gesta Putri Rais; Muhammad Yusra; Afisha Tirta Surya Lestari
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 24, No 2 (2023): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v24i2.1105

Abstract

The objective of this research is to examine of earnings management, Institutional Ownership and Corporate Governance Perception index on the Cost of Debt. Data collected by purposive sampling method since 2018-2020 and gotten 15 companies that received GCG Award at IICG and SWA Magazine. Data analyzed by using panel regression. The result of research show that earning management has a negative effect on the cost of debt. But institutional ownership and Corporate Governance Perception Index (CGPI) has no effect on the cost of debt.
Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies Yunita, Nur Afni; juliani, Juliani; Naz'aina, Naz'aina; yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16151

Abstract

This research aims to examine the influence of environmental, social and governance on abnormal returns. The sample in this research are mining companies that disclosed ESG disclosure scores in 2020-2022. The sampling technique used was purposive sampling to obtain 45 companies that disclosed ESG disclosure scores for 3 consecutive years from 2020-2022. Testing in this research uses descriptive statistics and hypothesis testing. The results of this study show that environmentalism has no effect on abnormal returns. However, social and governance have a positive effect on abnormal returns
Pengaruh Financial Technology Terhadap Inklusi Keuangan Umkm Binaan Bank Indonesia Lhokseumawe Yunita, Nur Afni; Wahdayani, Wahdayani; Rais, Rany Gesta Putri; Yusra, Muhammad
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 25, No 1 (2024): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i1.1270

Abstract

This study aims to analyze the effect of financial technology on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. This quantitative study using primary data sources and secondary data. The data collection technique in this research uses a questionnaire. Data analysis uses multiple linear regression analysis using SPSS. The samples are 48 UMKM Binaan Bank Indonesia Lhokseumawe taken using a sampling jenuh  technique. The result using a partial test reveal that Cashless Payment type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Market Aggregator type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Risk and Investment Management type fintech has a negative effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe.
ANALYSIS OF IMPLEMENTATION OF PSAK NO. 73 ON FINANCIAL PERFORMANCE IN TRANSPORTATION SUB SECTOR COMPANIES Afni Yunita, Nur; Gesta Putri Rais, Rany; Yusra, Muhammad; Putri Amalia, Risky
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.764 KB) | DOI: 10.54443/jaruda.v1i2.21

Abstract

This study aims to examine the impact of the implementation of PSAK No. 73 on financial performance. The sample in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The sampling technique used was purposive sampling so that a sample of 27 companies. The results show that PSAK No. 73 as a proxy for liabilities has no significant effect on profitability and solvency ratios. PSAK No. 73 which is proxied by assets has no significant effect on the ratio of profitability and solvency. PSAK No. 73 which is proxied by equity does not have a significant effect on the profitability ratio, but has a significant effect on the solvency ratio. The coefficient of determination in this study shows a value of 0.0234 for the profitability ratio. This means that the application of PSAK No. 73 has a 2% role in the profitability ratio. As for the solvency ratio, the coefficient of determination in this study shows a value of 0.503. This means that the application of PSAK No. 73 has a role of 50.3% to the profitability ratio.
The Influence of Environmental Accounting on a Financial Performance Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Edrayani, Dea
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.742

Abstract

This study aims to analyze the determination of environmental accounting with independent variables in the form of environmental performance, environmental costs, and the extent of CSR disclosure. The research sample consists of 31 companies in the basic and chemical industry subsectors for the period 2020-2022. The research method is quantitative, using panel data and purposive sampling to select research samples. The study showed that environmental cost variables affected financial performance, while environmental performance and CSR disclosure had no effect.
Pengaruh Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Return On Assets Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020 - 2022 Rais, Rany Gesta Putri; Yunita, Nur Afni; Yusra, Muhammad; Ayunda, Endah Rizki
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1411

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat retensi pajak, beban pajak tangguhan, asset pajak tangguhan dan Return On Assets terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2020-2022. Sampel yang digunakan dalam penelitian ini berjumlah 24 perusahaan dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa variabel beban pajak tangguhan dan Return On Asset berpengaruh terhadap variabel manajemen laba. Sedangkan variabel tingkat retensi pajak dan aset pajak tangguhan tidak berpengaruh signifikan terhadap variabel manajemen laba. Kata kunci: Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Return On Assets, Manajemen Laba.
Pembekalan Keterampilan Cupping Kopi pada Generasi Milenial di Aceh Utara Hamdhana, Defry; Yusra, Muhammad; Yunita, Nur Afni; Putri, Rany Gesta; Arliansyah, Arliansyah; Mardiaton, Mardiaton
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/aaamvz25

Abstract

Banyak pemuda milenial yang tidak bekerja karena terbatasnya lapangan pekerjaan yang tersedia di Kabupaten Aceh Utara. Pembentukan usaha baru dengan keterampilan memahami kualitas produk merupakan solusi terbaik dalam kondisi ini. Salah satu bisnis yang digemari oleh para pengusaha saat ini adalah bisnis minuman olahan dari kopi Arabika. Kopi Gayo cukup terkenal di dunia karena memiliki aroma dan kenikmatan yang khas. Lokasi pengabdian kepada masyarakat diambil di wilayah Kabupaten Aceh Utara mengingat lokasi Fakultas Pertanian Universitas Malikussaleh yang berada di Kabupaten Aceh Utara diharapkan memberikan kontribusi langsung dalam mengurangi angka pengangguran. Metode pelaksanaan pendampingan menggunakan pendekatan partisipatif dan mengacu pada proses pembelajaran orang dewasa yang terdiri dari: (1) Penyajian materi dengan presentasi Power Point dan materi simulasi, (2) diskusi terbatas (3) praktek uji fisik dan uji coffee cupping sehingga (1) menghasilkan perubahan paradigma “pencipta lapangan kerja” dari paradigma “pencari kerja” (2) menjadi wadah pelatihan softskill, (3) menjadi referensi untuk kegiatan pengabdian masyarakat berikutnya. Target luaran yang ingin dicapai dari kegiatan ini adalah: Publikasi kegiatan di media cetak maupun online, (3) Survey/Kuesioner Pemahaman Pengendalian Kualitas Produk untuk menilai peningkatan daya saing Sumber Daya Manusia.
Co-Authors Afisha Tirta Surya Lestari Akbar, Abdul Hanif Andik Bintoro Arliansyah Arliansyah Arliansyah Arliansyah, Arliansyah Atika Salsabila Atika, Surya Ayunda, Endah Rizki Chairi Utami Dahlan Abdullah Dy Ilham Satria Dy Ilham Satria Edrayani, Dea Endah Rizki Ayunda Fadhilah Fadhilah Fanny Nailufar Fitri Maghfirah Fizal Alharis Gesta Putri Rais, Rany Hamdhana, Defry Harahap, Salma Wanda Alifia Hilmi Hilmi Hilmi Husaini Ilham Satria, Dy Indah Maharani Jubaidah Juliani Kasman Kasman Kembaren, Emmia Tambarta Khairiah, Annisa Lestari, Afisha Tirta Surya Lubis, Fauzan Arbi Mardiaton, Mardiaton Mauidhatul Jannah Muammar Khaddafi Murhaban Mursidah Nanda Setia Saputra naz'aina, naz'aina Nofiya, Wanda Nupus, Khairul Nur Afni Yunita Nurhasanah Nurhasanah Nurhasanah Poppy Irawan Putri Amalia, Risky Putri, Rani Gesta Putri, Rany Gesta Rais, Rany Gesta Putri Rani Gesta Putri Rany Gesta Putri Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Razif Ridha Firdaus Rifki Dermawan Salsabila, Atika Sari, Cut Putri Mellita Sastro, Marlia Satri, Dy Ilham Satria, Dy Ilham Sela Azkia Sri Mulyati Sri Mulyati Sri Mulyati Surya Atika Taupik Hidayat, Taupik Utami, Chairi Utari Orijayanti Wahdayani, Wahdayani Yunina Zalfie Ardian