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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 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.
Pengenalan Aplikasi Zahir Accounting Pada Cafeteria Cake di Krueng Geukueh Yusra, Muhammad; Satri, Dy Ilham; Khaddafi, Muammar; Hidayat, Taupik; Salsabila, Atika
Jurnal Solusi Masyarakat Dikara Vol 3, No 3 (2023): Desember 2023
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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Abstract

Permasalahan yang dihadapi mitra usaha Cafetaria Cake Bakery dan Brownies meliputi aspek produksi serta aspek manajemen keuangan. Tujuan kegiatan ini adalah untuk menemukan solusi kepada permasalahan yang dihadapi mitra yang Tim PKM jalankan dalam program pengabdian pada masyarakat, melalui pendampingan, dan pelatihan membuat Laporan Keuangan dengan soft skill Zahir Accounting. Target luaran yang ingin dicapai oleh tim PKM adalah Luaran wajib berupa; Laporan Pengabdian, Publikasi artikel pada jurnal pengabdian berbasis OJS atau proseding seminar nasional, Publikasi kegiatan pada media cetak atau online, dan Dokumen kerjasama dengan mitra, serta HKI berupa Hak Cipta.
Peningkatan Pendapatan Pengusaha Mikro Qatar Tailor Melalui Pelatihan Inovasi Dan Strategi Pemasaran Di Gampong Blang Pulo Satria, Dy Ilham; Yusra, Muhammad; Hilmi, Hilmi; Yunita, Nur Afni
Jurnal Solusi Masyarakat Dikara Vol 1, No 1 (2021): Desember 2021
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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Abstract

Permasalahan yang dihadapi mitra, meliputi aspek produksi, aspek manajemen keuangan serta  aspek pemasaran. Tujuan kegiatan untuk menemukan solusi permasalahan yang dihadapi mitra pengusaha mikro Qatar Tailor yang Tim PKM jalankan dalam program pengabdian pada masyarakat, melalui pendampingan, dan pelatihan dan pengadaan peralatan. Metode yang ditawarkan kepada mitra adalah diskusi, pelatihan dan pendampingan. Hasil Kegiatan pengabdian ini bermanfaat bagi mitra, mendapatkan tambahan bantuan persediaan bahan baku, mendapatkan pelatihan inovasi produk, pemasaran dan promosi, penyusunan laporan keuangan sederhana.
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

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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.
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.
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 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.
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