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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) Agroteksos 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
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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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

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

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 : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

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.
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: 10.5281/zenodo.19464934

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.
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.
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 Cut Rozana Sari Dahlan Abdullah Dy Ilham Satria Dy Ilham Satria Edrayani, Dea Emmia Tambarta Kembaren Endah Rizki Ayunda Fadhilah Fadhilah Fadli Fadli Fanny Nailufar Fitri Maghfirah Fizal Alharis Gesta Putri Rais, Rany Hafni Zahara Hamdhana, Defry Harahap, Salma Wanda Alifia Hermalia Syahfira 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 Nopri Yanto 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 Rinaldi Rinaldi 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