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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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EDUCATION AND APPLICATION OF PROCESS COSTING FOR HOME INDUSTRY ACTORS IN DETERMINING COMPETITIVE PRODUCT PRICES Nur Afni Yunita; Nurhasanah; Rany Gesta Putri; Mulyati, Sri; Yusra, Muhammad
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i3.4490

Abstract

This Community Service Activity (PKM) was carried out to improve the understanding of home industry players in applying the process costing method as the basis for calculating production costs and determining competitive selling prices. A lack of understanding of cost allocation leads to inaccuracies in pricing and business performance measurement. Through training and mentoring activities, partners were trained to systematically identify, calculate, and accumulate production costs and compile simple financial reports. The results of the activities showed an increase in the partners' ability to manage costs, use resources efficiently, and accurately set product prices. The application of process costing has proven to support more professional, efficient, and competitive business management.
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.
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