Article Per Year (5 Year)
p-Index From 2021 - 2026
8.46
P-Index
This Author published in this journals
All Journal 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) Agroteksos JURNAL EKONOMIKA INDONESIA el-Amwal Visioner & Strategis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) 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 Journal of Society Innovation and Development (JSID) Jurnal Solusi Masyarakat Dikara Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Akuntansi Malikussaleh
Yusra, Muhammad
Departement Of Accounting Malikussaleh University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 1   2   3   4   5 
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.
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.
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.
Implementasi Pemberdayaan UMKM Kuliner Kue Kering dan Basah dalam Aspek Produksi, Aspek Manajemen Keuangan dan Aspek Manajemen Pemasaran Melalui Kegiatan Pengabdian Masyarakat (Desa Binaan Gampong Blang Pulo) Satria, Dy Ilham; Yusra, Muhammad; Yunita, Nur Afni; Nupus, Khairul; Nofiya, Wanda
Jurnal Solusi Masyarakat Dikara Vol 2, No 3 (2022): Desember 2022
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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

Abstract

Kegiatan PKM ini bertujuan untuk mengatasi permasalahan mitra berupa keterbatasan bahan baku, kelemahan promosi produk dan tidak adanya pencatatan keuangan usaha yang dikelompokan menjadi aspek produksi, manajemen keuangan dan manajemen pemasaran. Kegitan PKM dilaksanakan melalui pendekatan penyelesaian masalah, monitoring dan evaluasi serta melakukan publikasi kegiatan dengan metode wawancara, observasi lapangan dan penyelesaian masalah. Hasil kegiatan PKM yang didapatkan ditinjau aspek produksi berupa tim pelaksana PKM memberikan bahan baku habis pakai kepada mitra, berupa peralatan dan bahan baku untuk menunjang proses produksi, untuk aspek manajemen keuangan dilakukan pelatihan pembuatan laporan keungan, dan untuk aspek manajemen pemasaran berupa promosi melalui papan spanduk usaha, dan promosi secara online berupa e-commerces produk mitra sehingga memberikan dampak positif bag mitra berupa kenaikan penjualan produk yang signifikan dan mitra telah mempunyai laporan keuangan usaha, sehingga dapat disimpulkan Kegiatan PKM memberikan solusi dan penyelesaian mitra baik dari aspek produksi, manajemen keuangan dan manajemen pemasaran.
ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY Yusra, Muhammad; Afni Yunita , Nur
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.436 KB) | DOI: 10.54443/ijebas.v1i2.82

Abstract

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.
COFFEE TOURISM DEVELOPMENT STRATEGY BASED ON LOCAL CULTURE AS AN EFFORT TO INCREASE INCOME DURING THE COVID 19 PANDEMIC IN ACEH CENTRAL REGENCY Ilham Satria, Dy; Yusra, Muhammad; Hilmi, Hilmi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.88

Abstract

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.
Co-Authors Afisha Tirta Surya Lestari Akbar, Abdul Hanif Akmalia Melja Amru Usman Andik Bintoro Arliansyah Arliansyah, Arliansyah arliasnyah arliansyah Arya Adhyasta Atika Salsabila Atika Salsabila Atika, Surya Ayunda, Endah Rizki Chairi Utami Cut Rozana Sari Dahlan Abdullah Dy Ilham Satri Dy Ilham Satria Dy Ilham Satria Dy Ilham Satria Dy Ilham Satria Edrayani, Dea Elisa Febriani Sinamo Emmia Tambarta Kembaren Endah Rizki Ayunda Endah Roro Anggini Fadhilah Fadhilah Fadli Fadli Fanny Nailufar Fatima Udin fatmawati fatmawati Fitri Amara Sari Nasution Fitri Maghfirah Fizal Alharis Fizal Alharis Gesta Putri Rais, Rany Hafni Zahara Hamdhana, Defry Hanggara Setiawan Harahap, Salma Wanda Alifia Hendra A Hermalia Syahfira Hilmi Hilmi 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 Luthfie Al Fajar Mardiaton Mardiaton Mardiaton Mardiaton Mardiaton, Mardiaton Mauidhatul Jannah Mirza Andini Muammar Khadaffi Muammar Khaddafi Muhammad Haykal Murhaban Mursidah Mursidah Mursidah Mursidah Nanda Setia Saputra naz'aina, naz'aina Nazaina Nazaina Nofiya, Wanda Nopri Yanto Nupus, Khairul Nur Afni Yunita Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nurlela Nurlela 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 Rany Gesta Putri Rais Rayyan Firdaus Razif Razif Razif Razif Ridha Firdaus Rifki Dermawan Rinaldi Rinaldi Risky Putri Amalia Saidatul Rahmanita Sari, Cut Putri Mellita Sastro, Marlia Satria, Dy Ilham Sela Azkia Siti Anju Nurhaliza Siti Nabila Sri Mulyati Sri Mulyati Sri Mulyati Suri Iswanty Surya Atika Taupik Hidayat Utami, Chairi Utari Orijayanti Wahdayani, Wahdayani Yunina yuyun fitria Zalfie Ardian Zulkifli