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Devi Mulia Sari
Politeknik Aceh
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Pemberdayaan Ibu Rumah Tangga Melalui Teknologi Produksi Kue Seupet (Egg Roll) di Desa Cot Preh Kabupaten Aceh Besar Provinsi Aceh Fachri, Zoel; Susilawati, Feri; Mulia Sari, Devi; Shela Inri, Yhona; Aldiansyah, Aldiansyah
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 3 (2025): JPMI - Juni 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3497

Abstract

Ibu rumah tangga di Desa Cot Preh, Aceh Besar, masih menggunakan metode manual dalam produksi kue seupet, sehingga kapasitas produksi rendah. Selain itu, pemasaran produk belum optimal karena masih terbatas pada penjualan langsung tanpa pemanfaatan media digital. Untuk mengatasi permasalahan ini, program pemberdayaan dilakukan melalui pelatihan teknologi produksi dan strategi pemasaran digital. Kegiatan ini berlangsung selama tiga bulan dan melibatkan 20 peserta. Program dilaksanakan dalam tiga tahapan: (1) pelatihan teknologi produksi dengan penggunaan alat modern untuk meningkatkan efisiensi; (2) pelatihan pemasaran digital melalui media sosial dan e-commerce; serta (3) pendampingan intensif dalam manajemen usaha dan keuangan sederhana. Evaluasi dilakukan dengan membandingkan kapasitas produksi dan jangkauan pemasaran sebelum dan sesudah pelatihan. Hasil menunjukkan peningkatan produksi dari 2 kg menjadi 10 kg per minggu serta perluasan pasar melalui platform digital. Peserta juga mengalami peningkatan pemahaman dalam manajemen usaha, yang berkontribusi pada peningkatan pendapatan dan keberlanjutan bisnis. Ke depan, pendampingan lanjutan dalam pemasaran digital dan pengelolaan keuangan tetap diperlukan untuk memastikan usaha ini berkembang secara mandiri dan berdaya saing.
THE EFFECT OF WORK EXPERIENCE ON REGIONAL FINANCIAL REPORTING WITH HUMAN RESOURCE (HR) COMPETENCE AS A MODERATING VARIABLE Mulia Sari, Devi; Handayani, Meutia; Eriva, Cut Yunina
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7248

Abstract

The influence of work experience on financial reporting reflects the contribution of experience and knowledge gained by HR during work period. Meanwhile, HR competency is measured through relevant expertise and skills in managing regional finances. The combination of these factors is expected to make a positive contribution to the quality of financial reporting. The aim of the research is to provide a better understanding of how tenure and HR competency influence financial reporting in the local government environment. By understanding these factors, it is hoped that improvement and development efforts needed in HR management and Regional Financial Management Information Systems can be identified. The targeted output is the provision of policy recommendations to the local government of Banda Aceh City to improve the quality of financial reporting. The total population in this study was 44 OPDs and the number of respondents was 88 respondents. The analysis method was carried out using MRA (Moderated Regression Analysis). The results of this research show that length of service has an influence on financial reports in the Regional Financial Management information system in Banda Aceh City which is moderated by the human resource competency variable. The interaction between the use of information systems and HR competency has an effect significant to the quality of financial reports, and HR competency as a moderating variable.
Penerapan Zakat pada Perusahaan Sawit di Provinsi Aceh Muhammad Abthahi; Mulia Sari, Devi; Ardian
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9825

Abstract

Qanun No. 3/2021 article 102, Paragraph 1 states that every company in Aceh is obliged to pay Zakat of 2.5 percent of the company's net profit through Baitul Mal. It is hoped that collecting corporate zakat can increase awareness of corporate zakat obligations as one of the pillars of economic and social development. It is hoped that palm oil companies, which are also an economic component, will also play a role in this matter, especially palm oil company zakat. The ineffectiveness of corporate zakat collection can be seen in the small number of companies that pay zakat every year. This research uses a literature study method. The results of this research can help palm oil companies in determining the amount of zakat from palm oil company net profits. The palm oil company sampled in this research is one of the palm oil companies in Aceh. The zakat potential for palm oil companies that is simulated to be calculated is only for two years, namely 2018 and 2019 according to their financial reports. This palm oil company is expected to be able to pay its palm oil company zakat in the coming year through Baitul Mal. The Company's Zakat that will be paid must have financial reports so that its financial performance can be measured.
Co-Authors A, Ardian Abthahi, Muhammad Aldiansyah, Aldiansyah Ambri Ardian Ardian Ardian Cut Yunina Eriva Elfisa Fahri Miraza Feri susilawati Handayani, Meutia Hijrina Hilmi Ichsan M, Mislinawati Mizanul Ahkam Muhammad Abthahi Muhammad Abthahi Muhammad Fadhil Mutia Arfiani Rajuaini Ramadhani Ramadhani Rizki Ramadhan Safwan Shela Inri, Yhona Sri Murni Sri Rani Fauziah Susilawati, Feri Zoel Fachri