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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

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EMPOWERMENT OF HOME MICRO CAKE BUSINESSES IN GAMPONG BLANG PULO Dy Ilham Satria; Muhammad Yusra; Rani Gesta Putri; Hilmi; Jubaidah; Atika Salsabila
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.1302

Abstract

The problems faced by home cake micro business partners are; 1) The production aspect consists of limited production equipment so that it takes a long time to fulfill large orders, simplicity of production equipment and equipment so that it cannot produce quality products, especially for dry cakes. 2) Aspects of financial management and marketing consist of the absence of business financial reports so that partners cannot measure business development, and there is no product packaging that attracts consumers to buy. The aim of this activity is to find solutions to the problems faced by the home cake making micro entrepreneur partners that the PKM Team runs in the community service program, through mentoring, and training and procurement of household industrial scale mixer and oven equipment, assistance in making financial reports, and designing attractive product packaging. The method or approach offered and agreed upon with the micro entrepreneur partners who make Dry Cakes and Wet Cakes is training and assistance as well as procuring equipment and designing hygienic and attractive packaging for dry cakes and cakes products, as well as providing assistance in making Financial Reports. The planned output targets to be achieved by the PKM team are mandatory outputs in the form of; Service Reports, Publication of articles in OJS-based service journals or national seminar proceedings, Publication of activities in print or online media, and Collaboration Documents with partners, as well as IPR in the form of Copyright.
IMPROVING THE ABILITY TO USE ACCOUNTING SOFTWARE AS AN EFFORT TO IMPROVE THE QUALITY OF GRADUATES IN PREPARING FINANCIAL REPORTS AT SMAN 1 DEWANTARA AND SMKN 1 DEWANTARA ACEH UTARA Nurhasanah; Murhaban; Nur Afni Yunita; Husaini; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.1309

Abstract

This program is implemented at SMAN 1 Dewantara and SMKN 1 Dewantara. The problems faced by partners, namely students of SMAN 1 Dewantara and SMKN 1 Dewantara are; 1) Problems regarding the aspect of students' ability to make simple financial reports. 2) The problem of lack of knowledge and skills in using accounting software to produce effective and efficient financial reports. The aim of this activity is to find solutions to the problems faced by partners, namely students of SMAN 1 Dewantara and SMKN 1 Dewantara which the PKM Team carries out in community service programs, through mentoring and training. Preparing financial reports and using accounting software to improve the quality skills of SMAN 1 graduates Dewantara and SMKN 1 Dewantara.The method or approach offered and agreed upon with partners, namely SMAN 1 Dewantara and SMKN 1 Dewantara, is discussion of guidance, training, mentoring and evaluation of training results by holding skills tests.The outputs achieved by the PKM team are mandatory outputs in the form of; Service Reports, Publication of articles in OJS-based service journals or national seminar proceedings, Publication of activities in print or online media, and Collaboration documents with partners and additional output in the form of Copyright (IPR) service reports.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, DIGITAL PAYMENT, AND THE ABILITY TO PREPARE FINANCIAL REPORTS ON THE PERFORMANCE OF MSMES IN LHOKSEUMAWE CITY Muhammad Yusra; Nur Afni Yunita; Sri Mulyati; Rany Gesta Putri Rais; Mardiaton
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3576

Abstract

This study aims to determine the influence of Financial Literacy, Financial Behavior, Digital Payment, and the Ability to Prepare Financial Reports on the Performance of MSMEs in Lhokseumawe City for the period 2019-2023. The population in this study were MSMEs registered with the Lhokseumawe City Trade, Industry, Cooperatives, and SMEs Office, with a sample of 100 MSMEs selected using Purposive Sampling techniques, namely sample selection based on certain criteria. The data collection technique used in this study was a questionnaire. Data analysis was carried out using descriptive percentage analysis, instrument testing, classical assumption testing, and hypothesis testing. Instrument testing consisted of validity and reliability tests, while classical assumption testing included normality tests, multicollinearity tests, and heteroscedasticity tests. Hypothesis testing in this study was carried out using multiple linear regression analysis, partial tests (t-tests), and coefficient of determination (R²) tests. The results of the study indicate that financial literacy, financial behavior, digital payments, and the ability to prepare financial reports partially have a positive and significant effect on the performance of MSMEs in Lhokseumawe City. This suggests that the better the financial understanding, financial habits, adoption of digital payment systems, and financial reporting skills, the better the performance of MSMEs in the area.
Sekuritisasi Isu Kudeta Militer Myanmar Tahun 2021 oleh Indonesia terhadap Association Southeast Asian Nations (ASEAN) Khairiah, Annisa; Muhammad Yusra; Rifki Dermawan
Palito Vol. 4 No. 02 (2025): PALITO (Politics, Humanities, Laws, International
Publisher : Hubungan Internasional Universitas Andalas

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Abstract

On February 1, 2021, the military junta carried out a coup against the Myanmar government for alleged fraud in the November 2020 election which won Aung San Suu Kyi from the National Lead Democracy (NLD) Party. This coup directly impacted the security of Myanmar's neighboring countries and the international community, resulting in threats to the stability and sovereignity of ASEAN member states in Southeast Asia. This study aims to explain the stages of securitization carried out by Indonesia through President Joko Widodo and Indonesia Foreign Minister, Retno Marsudi, as part of ASEAN. These stages will be analyzed using the concept of securitization, which explains through two stages, raising the issue and convincing the audience. The method in this research uses qualitative method with descriptive approach that utilizes secondary data that has been found. This study found that President Joko Widodo and Indonesia Foreign Minister, Retno Marsudi securitized the issue against ASEAN member countries by making some efforts and giving various statements. These statements form an idea construction that the issue of Myanmar's military coup is a threat and requires collective emergency action. At the stage of raising the issue, Indonesia was the country that responded to the issue of the Myanmar military coup and was assisted by several functional actors outside the region. At the stage of convincing the audience, Indonesia held a bilateral meeting with the Prime Minister of Malaysia, a meeting with the Minister of Foreign Affairs of Myanmar, doing shuttle diplomacy and issued a series of statements to its audience. From this stage, it was found that Indonesia succeeded in legitimizing the issue of the Myanmar coup, thereby making ASEAN reach a consensus by holding the ASEAN Leader's Meeting (ALM) and forming five-point consensus. Keywords: Indonesia, Joko Widodo, Myanmar Military Coup, Retno Marsudi, Securitization.
Dampak Kerjasama Bilateral Currency Swap Arrangement Terhadap Penggunaan Dolar Dalam Perekonomian Indonesia dan Korea Selatan Harahap, Salma Wanda Alifia; Muhammad Yusra; Poppy Irawan
Palito Vol. 4 No. 02 (2025): PALITO (Politics, Humanities, Laws, International
Publisher : Hubungan Internasional Universitas Andalas

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Abstract

This research aims to further analyze Bilateral Currency Swap Arrangement (BCSA) cooperation between Indonesia and South Korea. This cooperation have agreed to extend on March 6 2020 for the same period of 3 years and worth IDR 115 trillion. The BCSA cooperation is expected to enable currency exchange using local currency. This research aims to see the impact of BCSA collaboration on reduce the use of the United States dollar. The research methods is qualitative methodology where the data for the research is obtained from various reading sources such as scientific journals, news, and official government websites. This research analyzes BCSA cooperation in two relevant dedollarization policies conceptions from IMF Working Paper 2010. Fiscal consolidation explain to maintain the state budget deficit and Monetary Policy carried out by the central bank to achieve inflation stability affect both countries in achieving macroeconomic stability. This research discover the BCSA coorperation achieved a trade surplus during the cooperation and increases the stable foreign exchange reserves of both countries diversification. The increase in the use of local currencies also continues as the country's economy continues to improve. The increase in the use of this currency is also based on ongoing investment and exports.
Peningkatan Kompetensi Guru SLB dalam Pemanfaatan Teknologi Pembelajaran Digital di SLB YPAC Dewantara Aceh Utara Hamdhana, Defry; Yusra, Muhammad; Maghfirah, Fitri; Mulyati, Sri; Kembaren, Emmia Tambarta
Lok Seva: Journal of Contemporary Community Service Vol 4, No 2 (2025)
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/lokseva.v4i2.13515

Abstract

At SLB YPAC Dewantara, North Aceh, teachers' mastery of digital technology remains constrained in terms of the utilization of online applications and multimedia. The objective of this Community Service Program (PKM) is to enhance pedagogues' competencies through experiential learning, which is characterized by a participatory approach. The activity was conducted over the course of two days and involved 15 teachers. The materials covered the use of Zoom Meeting, Google Meet, Bitly, and the creation of simple animations using Canva and Powtoon. The evaluation results demonstrated a substantial increase in the utilization of digital tools, with the capacity to employ the fundamental functionalities of Zoom and Google Meet escalating from 27% to 87%, the application of Bitly rising from 13% to 80%, and the proficiency in generating animated media increasing from 7% to 73%. The challenges encountered by the participants included time constraints, variations in digital literacy, and internet infrastructure. This PKM fostered the establishment of an internal teacher learning community and underscored the significance of synergy among individual capacity, institutional support, and sustainable mentoring.
RESILIENCE OF CUSTOMARY LAW IN FACING THE ECOLOGICAL CRISIS IN PAYA NIE Fitri Maghfirah; Marlia Sastro; Sela Azkia; Muhammad Yusra; Nanda Setia Saputra
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i6.4376

Abstract

This study employs a qualitative socio-legal approach to examine the role of customary law in addressing climate change and ecological challenges in the Paya Nie wetland ecosystem. Customary law is understood not only as written norms but also as living practices embedded in community life. Thus, the ecological crisis in Paya Nie marked by recurrent drought, flooding, and ecosystem degradation cannot be analyzed solely through normative legal perspectives but requires a broader socio-ecological framework. Research data were obtained from two main sources. Secondary data came from academic journals, legal documents, government reports, and research publications, providing the conceptual foundation to situate customary law within environmental governance. Primary data were collected through participatory observation and in-depth interviews with customary leaders, local stakeholders, and surrounding communities to capture social dynamics, communal solidarity, and unwritten customary mechanisms that remain influential in daily practice. Data were analyzed using a descriptive-analytical method. The analysis first mapped ecological problems in Paya Nie, then linked them to customary and formal legal instruments, including qonun gampong. Finally, the findings were interpreted through the lens of socio-ecological resilience theory to reveal how communities adapt, transform, and innovate in response to climate change. The study shows that customary law in Paya Nie functions not only as a set of traditional rules but also as an adaptive mechanism that strengthens community resilience. It plays a critical role in regulating land use, fostering solidarity, and sustaining ecological balance. These findings contribute to the broader discourse on how living customary law can serve as a local strategy for ecological resilience in the face of global environmental change.
The Impact of Digital Payment Gateways, Financial Literacy, and Financial Statement Preparation Capability on MSMEs’ Financial Performance Muhammad Yusra; Hermalia Syahfira; Sri Mulyati; Nur Afni Yunita
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan: March 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.26302

Abstract

This study aims to examine the effect of payment gateway utilization, financial literacy, and the ability to prepare financial reports on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in North Aceh Regency. The population of this research consists of 17,309 MSMEs, and a sample of 99 respondents was selected using the Slovin formula and a stratified random sampling technique. Data were analyzed using outer model and inner model evaluation, followed by hypothesis testing. The results indicate that payment gateway utilization, financial literacy, and the ability to prepare financial reports have a positive and significant effect on MSME financial performance. These findings imply that strengthening digital financial adoption, improving financial literacy, and enhancing financial reporting capabilities can improve financial performance among MSMEs. Therefore, policymakers and related institutions are encouraged to design programs that support the integration of digital payments and the development of financial capacity for MSMEs.
PERAN KELOMPOK WANITA TANI TERHADAP EFEKTIFITAS PROGRAM P2L DALAM MENINGKATKAN KETAHANAN PANGAN DI ACEH UTARA Cut Rozana Sari; Hafni Zahara; Fadli Fadli; Emmia Tambarta Kembaren; Muhammad Yusra; Nopri Yanto; Rinaldi Rinaldi
AGROTEKSOS, Jurnal Ilmiah Ilmu Pertanian Vol 36 No 1 (2026): Jurnal Agroteksos April 2026
Publisher : Fakultas Pertanian Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/agroteksos.v36i1.1585

Abstract

This study was motivated by the conditions in the Syamtalira Aron community in North Aceh, where most people depend on agriculture for their livelihoods yet still face challenges regarding household food security. This is partly due to the suboptimal use of yard space, low levels of technical assistance, and minimal involvement of women. The study examines the role of Women Farmers Groups (KWT) in implementing the Sustainable Food Backyard Program (P2L) in Syamtalira Aron District, focusing on planning, implementation, and evaluation activities in North Aceh Regency. This study focuses on members of Women Farmers Groups in Syamtalira Aron District, North Aceh Regency. This study employed a descriptive research method. The results show that the KWT plays a strategic role in implementing the P2L program, particularly in planning and implementation, both of which received high ratings. KWT members' active participation in determining crop types, preparing planting schedules, and managing yards reflects participatory principles and increases household food self-sufficiency. Their participation in implementation also strengthens social solidarity and family food security. However, the program evaluation is still in the adequate category, with informal and unsystematic practices. This hinders the program's sustainability. Women play a significant role in this program, not only as technical implementers, but also as strategic decision makers. This contributes to increasing the availability, accessibility, and utilization of nutritious and diverse food, aligning with national food security objectives.
Debt Financing as a Structural Shield: Capital Intensity, CSR, and Tax Aggressiveness in Indonesian Manufacturing Nur Afni Yunita; Muhammad Yusra; Sri Mulyati; Fitri Maghfirah
JOURNAL OF SOCIETY INNOVATION AND DEVELOPMENT Vol 8 No 1 (2026): JSID: November 2026
Publisher : Winaya Inspirasi Nusantara Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63924/jsid.v8i1.305

Abstract

Tax aggressiveness remains a persistent concern for fiscal authorities and stakeholders, as it directly diminishes public revenue and complicates regulatory compliance. While firm-level attributes such as capital intensity, leverage, and corporate social responsibility (CSR) frequently inform discussions on tax planning, empirical consensus regarding their influence remains elusive, particularly within the Indonesian manufacturing sector. This study investigates the impact of these three determinants on corporate tax aggressiveness among manufacturing entities listed on the Indonesia Stock Exchange (IDX). Utilizing a quantitative framework, we applied panel data regression analysis to a purposive sample of 93 manufacturing firms observed between 2019 and 2024. Our analysis reveals that neither capital intensity nor CSR exerts a statistically significant influence on tax aggressiveness. Conversely, leverage demonstrates a significant negative association with tax aggressive behavior. This inverse relationship suggests that firms maintaining higher debt levels benefit from substantial interest tax shields; these deductible expenses effectively lower taxable income, thereby reducing the firm's overall tax liability. These findings indicate that leverage serves as a primary mechanism for tax management in this context. Rather than pursuing aggressive avoidance strategies, highly leveraged firms appear to prioritize the inherent tax advantages derived from their financing structures. These results offer critical implications for policymakers, investors, and corporate managers navigating the intersection of capital structure decisions and fiscal compliance.
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