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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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A Smart Accounting System for Real-Time Mosque Financial Fund Management Based On Android and Web Mobile through The Implementation of The Agile Development Scrum Method: (Case Study: The Baiturrahim Mosque is Located in Uteun Bayi Village, Banda Sakti District, Lhokseumawe City) Ardian, Zalfie; Abdullah, Dahlan; Bintoro, Andik; Yusra, Muhammad; Akbar, Abdul Hanif; Lubis, Fauzan Arbi
JINAV: Journal of Information and Visualization Vol. 5 No. 2 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.jinav3044

Abstract

The Smart Accounting System (SAS) is an accounting system that optimizes the financial administration of an entity or company by utilizing artificial intelligence and information technology to streamline the accounting process. Mosques may encounter a variety of financial challenges; among these are fund management, income, and expenses. Distrust among the congregation may result from a lack of transparency in mosque financial management. Consequently, it is crucial to preserve transparency and furnish transparent financial statements. In order to resolve these financial challenges, it is crucial to implement effective financial management, establish a realistic budget, enhance transparency, and engage the congregation in the mosque's financial management. The Agile Development Scrum method is employed to design the Smart Accounting System, which is based on Android mobile and web. The Agile approach enables the team to effortlessly adjust to changes during the development process, as it fosters congregational engagement throughout the entire development cycle. The mosque treasurer or finance team's participation is indispensable in the context of the Smart Accounting System to guarantee that the appropriate requirements are satisfied. Agile ensures superior system quality by emphasizing continuous testing and feedback from the mosque congregation. The proper location for field studies and initial data sources for the development of the Smart Accounting System is Baiturrahim Mosque, located in Uteun Bayi Village, Lhokseumawe City. Additionally, the Agile Scrum methodology will be implemented to execute the system design. The subsequent phase involves the implementation of the Black Box system testing method and User Acceptance Testing (UAT)
Pengaruh Profitabilitas, Likuiditas dan Total Asset Turnover Terhadap Struktur Modal Pada Perusahaan Sub Sektor Kosmetik Dan Barang Keperluan Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesia Yusra, Muhammad .; Yunita, Nur Afni; Putri, Rani Gesta
Jurnal Visioner & Strategis Vol. 13 No. 2 (2024)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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

Abstract

 This research aims to examine the effect of profitability, liquidity and total asset turnover on the capital structure of cosmetics and household goods companies listed on the Indonesia Stock Exchange (BEI) in 2018 - 2022. The population in this study is cosmetics and household goods companies. namely as many as 6 companies. The sampling technique in this research uses saturated sampling, where the entire population is sampled. The data used in this research is secondary data and comes from the official website www.idx.co.id. This research used 6 samples with 5 years of research for a total of 30 companies with multiple linear regression estimates of panel data processed using the Eviews 12 application. The results of this research using a partial test (t test) found that the profitability variable had a negative and insignificant effect on structure. capital, liquidity have a negative and significant effect on capital structure and total asset turnover has a positive and significant effect on capital structure. Keywords: Profitability, Liquidity, Total Asset Turnover, Capital Structure
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 Putri Rais, Rany Gesta; Nur Afni Yunita; Yusra, Muhammad; Endah Rizki Ayunda
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1482

Abstract

: This research aims to determine the effect of tax retention rate, deferred tax, deferred tax assets and Return On Assets on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange in 2020-2022. The sample used in this research was 24 companies using the purposive sampling method. The research results show that the variables deferred tax expense and Return On Assets have an effect on the earnings management variable. Meanwhile, the variable level of tax retention and deferred tax assets do not have a significant effect on the earnings management variable. Keywords : Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Return On Assets, Earning Management
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi dan Penatausahaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Muhammad Yusra; Nur Afni Yunita; Sri Mulyati; Rany Gesta Putri Rais; Indah Maharani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1484

Abstract

This study aims to examine the effect of Human Resource Competence, Information Technology, and Regional Financial Administration on the quality of financial reports in the North Aceh Regency Government. This research uses Stakeholder Theory. The population includes heads of departments, financial sub-division heads, and treasurers in 33 SKPKs in North Aceh. Using purposive sampling, 92 respondents were selected. The research uses primary data and multiple linear regression analysis with SPSS 24. The results showed that Human Resource Competence and Information Technology positively and significantly affect financial reporting quality, while Regional Financial Administration has a negative but significant effect. Keywords : Human Resources Competence, Information Technology, Regional Financial Administration, Quality of Financial Reports
Pemberdayaan Masyarakat Tani Melalui Produksi Briket Jerami sebagai Energi Alternatif Ramah Lingkungan dan Sumber Pendapatan Baru di Gampong Reulet Timu Nailufar, Fanny; Sari, Cut Putri Mellita; Fadhilah, Fadhilah; Hamdhana, Defry; Arliansyah, Arliansyah; Yusra, Muhammad
Jurnal Pengabdian Sosial Vol. 2 No. 7 (2025): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/6h6y9442

Abstract

Pengabdian kepada masyarakat ini dilakukan di Gampong Reulet Timu dengan tujuan memberdayakan masyarakat tani melalui pemanfaatan limbah jerami menjadi briket sebagai energi alternatif ramah lingkungan dan sumber pendapatan baru. Limbah jerami yang selama ini dibakar atau dibiarkan tanpa pengelolaan diolah menjadi briket yang memiliki nilai ekonomis dan fungsi praktis sebagai bahan bakar. Kegiatan dilaksanakan melalui tiga tahap utama, yaitu sosialisasi, pelatihan teknis, dan pendampingan produksi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan masyarakat dalam memproduksi briket jerami. Satu kelompok tani telah terbentuk dan mulai menjalankan produksi mandiri. Produk yang dihasilkan dinilai layak untuk digunakan sebagai bahan bakar rumah tangga serta berpotensi dikembangkan ke pasar lokal. Kegiatan ini tidak hanya mengurangi limbah pertanian tetapi juga membuka peluang ekonomi baru. Program ini diharapkan dapat menjadi model inovasi energi lokal berkelanjutan di wilayah pedesaan.
Analisis Prediktif Intensi Berwirausaha Mahasiswa Akuntansi Menggunakan Machine Learning Hamdhana, Defry; Yusra, Muhammad
JURNAL INFORMATIKA DAN KOMPUTER Vol 9, No 2 (2025): Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat - Universitas Teknologi Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26798/jiko.v9i2.1863

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi intensi berwirausaha di kalangan mahasiswa akuntansi melalui penerapan model machine learning, khususnya K-Nearest Neighbor (K-NN). Kewirausahaan dianggap memiliki peran penting dalam pertumbuhan ekonomi dan penciptaan lapangan kerja, terutama di negara berkembang seperti Indonesia. Namun, tidak semua mahasiswa menunjukkan minat yang kuat untuk menjadi wirausahawan setelah lulus, termasuk mahasiswa akuntansi yang umumnya memiliki prospek karier di bidang keuangan. Penelitian ini menggunakan Theory of Planned Behavior (TPB) sebagai dasar teoretis untuk memahami faktor sikap, norma subjektif, dan kontrol perilaku dalam memengaruhi intensi berwirausaha mahasiswa. Data dikumpulkan dari 30 mahasiswa akuntansi di Politeknik Negeri Lhokseumawe dan Universitas Islam Kebangsaan Indonesia melalui kuesioner terkait pelatihan kewirausahaan, kemudian dianalisis menggunakan model K-NN. Hasil penelitian menunjukkan bahwa sikap positif dan dukungan sosial memiliki pengaruh signifikan terhadap intensi berwirausaha. Model K-NN dengan parameter K = 3 menunjukkan akurasi sebesar 83%, yang mengindikasikan potensi penerapan machine learning dalam memprediksi intensi berwirausaha. Temuan ini berkontribusi pada literatur kewirausahaan serta memberikan rekomendasi untuk pengembangan program pelatihan kewirausahaan yang lebih komprehensif di lingkungan pendidikan.
THE EFFECT OF POLITICAL CONNECTIONS, MULTIPLE DIRECTORSHIPS, COMPANY PERFORMANCE, AND TAX PLANNING ON EARNING MANAGEMENT IN REGISTERED STATE-OWNED COMPANIES AT BEI 2019-2022 Fizal Alharis; Razif; Mursidah; Muhammad Yusra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.238

Abstract

This study aims to analyze the effect of political connections, multiple directorships, company performance, and tax planning on earnings management. This study used a sample of BUMN companies listed on the IDX in 2019-2022 as many as 44 samples using purposive sampling techniques totaling 11 companies with observations for 4 years. The analysis technique used here is to use multiple linear regression analysis which is processed using the IBM SPSS 26 program. The results of the study using the t test (partial) show that the variables of political connections, multiple directorships, solvency, profitability, and tax planning have no significant effect on the earnings management variable. While the liquidity variable has a significant positive effect on earnings management.
External Factors on Composite Stock Price Index with Inflation as a Moderation Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Mulyati, Sri
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.21864

Abstract

This study aims to determine the effect of crude oil prices, gold prices and the DJIA Index on the movement of the IHSG with inflation as a moderation. The study used 48 observation data with the MRA technique. The results of the study showed that crude oil prices had a positive effect, gold prices had a negative effect and the DJIA Index had no effect on the movement of the IHSG. Inflation was also able to moderate the effect of crude oil prices, gold prices and the DJIA Index on the movement of the IHSG
TRAINING AND MENTORING OF UMKM IN PREPARING FINANCIAL STATEMENTS USING ACCOUNTING COMPUTER APPLICATIONS Rany Gesta Putri Rais; Nur Afni Yunita; Nurhasanah; Yunina; Mursidah; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1788

Abstract

Community Service activities are carried out with Donat Cici . The main objective of this community service activity is to improve the soft skills of MSME managers to compile financial reports both manually and digitally using Computer Accounting applications to facilitate business activities and decision making. The output produced in PKM activities is the expertise and ability of MSME managers to record transactions in the form of journals to compile financial reports both manually and digitally which helps the manager's business to be more efficient.
Pengaruh Earnings Management, Kepemilikan Institusional, Dan Corporate Governance Perception Index (Cgpi) Terhadap Biaya Utang Yunita, Nur Afni; Rais, Rany Gesta Putri; Yusra, Muhammad; Lestari, Afisha Tirta Surya
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.
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