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All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Bina Akuntansi Asia-Pacific Journal of Public Policy Humanism : Jurnal Pengabdian Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat Dedikasi: Jurnal Pengabdian Kepada Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan J-ISCAN : Journal of Islamic Accounting Research
Maryana Maryana
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Pengaruh Break Even Point (BEP) terhadap laba perusahaan pada PT ‘Aini Sejahtera Lhokseumawe shalawati shalawati; maryana; cut muftia keumala
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 2 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.878 KB) | DOI: 10.56857/jaktabangun.v8i2.144

Abstract

PT ‘Aini Sejahtera Lhokseumawe dikenal sebagai salah satu perusahaan yang bergerak di bidang industri pengolahan air mineral dalam kemasan dengan merk dagang ‘Ainiqua. Sebagai perusahaan air minum yang dikenal di Lhokseumawe, sangat penting untuk tetap mempertahankan eksistensi perusahaan tentunya dengan jumlah laba yang diharapkan meningkat dari tahun ke tahun. Untuk mempertahankan jumlah laba maka harus terlebih dahulu diketahui titik pulang pokok dari total penjualan sehingga akan membantu manajemen dalam pengambilan keputusan. Dalam analisa Break Even Point akan dapat menunjukkan suatu sasaran volume penjualan minimal yang harus dicapai oleh perusahaan. Tujuan penelitian ini adalah untuk melakukan pengujian dan menganalisis Break Event Point (BEP) pada Pt ‘Aini Sejahtera Lhokseumawe. Objek penelitian ini adalah Break Even Point (BEP) dan pertumbuhan penjualan (Laba) periode tahun 2016-2020. Sampel dalam penelitian ini adalah laporan keuangan Pt ‘Aini Sejahtera Lhokseumawe periode tahun 2016-2020. Dari Hasil penelitian menunjukkan bahwa break even point memiliki pengaruh positif dan signifikan terhadap pertumbuhan penjualan (laba) dengan nilai t hitung sebesar 3,224 lebih besar daripada t tabel sebesar 2,131 (3,224 > 2,131) serta niali signifikan sebesar 0,0000 lebih kecil daripada signifikan yang telah ditentukan sebesar 0,05 (0,0000 < 0,05). Kata Kunci: Pertumbuhan Penjualan, BEP, Laba
Menjaga Stabilitas Ekonomi Masyarakat Pasca Pandemi Covid-19 melalui Pelatihan Pembuatan Ranup (sirih) Hantaran bagi Ibu-ibu Desa Cot Girek Kec. Muara Dua Maryana Maryana; Hikalmi Hikalmi; Cut Muftia Keumala; Irma Safriani; Mahmudan Mahmudan
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 2 (2023): Juni
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i2.1219

Abstract

Pelaksanaan kegiatan pengabdian masyarakat melalui pelatihan pembuatan ranup hantaran  di Gampong Cot Girek Kecamatan Muara Dua Kota Lhokseumawe bertujuan untuk memberikan solusi dalam menjaga stabilitas ekonomi pasca covid 19. Pelatihan ini dihadiri oleh 18 orang peserta dari warga Gampong Cot Girek Kec. Muara Dua. Para peserta dibagi menjadi 4 kelompok kecil untuk mempermudah dalam koordinasi saat pelatihan.  Metode pengabdian dilakukan dengan cara observasi, diskusi, demonstrasi dan praktek langsung melalui tiga tahapan yakni perencanaan, pelaksanaan dan evaluasi. Hasil kegiatan ini mampu menambah wawasan, pemahaman dan keterampilan para perempuan di Gampong sehingga mampu memanfaatkan tanaman-tanaman  yang ada disekitar lingkungan rumah untuk menghasilkan uang sehingga dapat mengatasi kesulitan ekonomi keluarga pasca covid 19.  Disamping itu, dengan keterampilan yang dimiliki kaum ibu juga mampu memiliki kemandirian perekonomian yang memberi dampak pada kesejahteraan sosial.  Maintaining Community Economic Stability Post-Pandemic Covid-19 through Ranup (betel) Hantaran Making Training for the women of the village of Cot Girek district Muara Dua The implementation of community service activities through training on making ranup hantaran in Gampong Cot Girek, Muara Dua District, Lhokseumawe City aims to provide solutions in maintaining economi stability post-covid 19. This training was attended by 18 participants from Gampong Cot Girek Kec. Muara Dua.  The participants were divided into 4 small groups to facilitate coordination during the training.   The service method is carried out by observation, discussion, demonstration and direct practice through three stages are planning, implementation and evaluation.  The results of this activity are to be able to add insight, understanding and skills to women in Gampong so that they are able to use plants around their home environment to make money so they can overcome family economic difficulties post-covid 19.  In addition, with the skills possessed by women, they are to be able to have economic independence which will then have an impact on social welfare
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) PADA RSU CUT MEUTIA KABUPATEN ACEH UTARA Cut Muftia Keumala; Maryana Maryana; Dasmi Husin; M. Lutfi Al Fahmi; Shalawati Shalawati; Shasqia Ulfa Tamara; Intan Zahara
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.455

Abstract

This study purpose to analyze the financial performance of the Cut Meutia General Hospital in North Aceh District before and after the implementation of the Regional Public Service Board Financial Management Pattern (PPK-BLUD) period of 2012-2019. The financial ratios used are profitability, liquidity, solvency and activity ratios. This study uses secondary data in the form of quantitative data, namely financial report data. Data analysis to test each variable using the normality test and paired sample t-test. The results showed that there were differences before and after PPK-BLUD in the ratios of profitability, liquidity and activity while the solvency ratios showed no statistically significant differences.
Dinamika Kemiskinan di Aceh: Analisis PDRB, Pengangguran dan Indeks Pembangunan Manusia Miswar Miswar; Siti Maysarah; Maryana Maryana; Musrizal Musrizal; Roza Mahardika; Nurmaliza Nurmaliza; Cut Sofia Ramadina
Asia-Pacific Journal of Public Policy Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Administrasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52137/apjpp.v9i1.170

Abstract

Even though some developing nations have successfully implemented production and national income development, poverty in these countries remains a very complex issue. This study investigates the concurrent and partial effects of the Gross Regional Domestic Product, Unemployment, and the human development index on poverty in Aceh Province. The data used in this study is secondary data based on time series available on the official website of the Aceh Provincial Statistics Center for the 2017–2022 period. The processing of this research data uses the E-Views 10.0 program. The research analysis employed in this study is a panel or regression analysis, which indicates that the variables GRDP, unemployment, and HDI are the independent variables, and poverty is the dependent variable. GRDP partially has a positive and significant effect on poverty. Unemployment has a partial and insignificant effect on poverty. HDI partially harms poverty. Simultaneously, it concludes that the Gross Regional Domestic Product, Unemployment, and the Human Development Index significantly affected poverty.
PENGARUH SISTEM INFORMASI AKUNTANSI KAS TERHADAP SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PT ARUN GAS LHOKSEUMAWE Mulia Andirfa; Siti Rubiah; Irfan Irfan; Maryana Maryana
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 2 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i2.704

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi kas terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Data yang digunakan dalam penelitian ini berupa data primer dengan membagi kuesioner kepada 66 karyawan PT Perta Arun Gas yang dijadikan sebagai sampel penelitian. Pengolahan data dilakukan dengan bantuan model persamaan regresi linier sederhana. Hasil penelitian menunjukan bahwa sistem informasi akuntansi kas berpengaruh signifikan terhadap sistem pengendalian internal pada perusahaan PT Perta Arun Gas. Sistem informasi akuntansi kas mempunyai hubungan yang kuat dengan sistem pengendalian internal pada perusahaan PT Perta Arun Gas dengan kemampuan mempengaruhi sebesar 59,1%. Sisanya 40,99% dipengaruhi oleh variabel lain di luar model penelitian ini.
Pemanfaatan Kain Perca Menjadi Produk Bernilai Ekonomi Sebagai Alternatif Peluang Usaha Di Gampong Baroh Blang Rimueng maryana maryana; Ninda Maulida Putri; Veronicha Chania; Hikalmi Hikalmi; Miswar Miswar
Humanism : Jurnal Pengabdian Masyarakat Vol 4 No 3 (2023): Desember
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v4i3.20028

Abstract

Limbah kain perca adalah potongan sisa kain yang sudah tidak terpakai lagi, tetapi masih bisa digunakan untuk membuat kebutuhan lain dan bisa dimanfaatkan.  Oleh karena itu, limbah padat jenis ini harus didaur ulang untuk digunakan kembali. Memanfaatkan limbah kain perca dapat dilakukan dengan cara daur ulang. Dengan proses yang baik dan benar, limbah kain perca ini memiliki potensi untuk menjadi sebuah produk yang memiliki nilai tambah dan berkesan jauh dari limbah sehingga memiliki nilai jual yang tinggi.   Limbah kain merupakan salah satu jenis anorganik yang sulit diolah karena tidak dapat terurai dan tidak dapat di kompos, dan apabila dibakar akan menimbulkan asap dan gas beracun yang berbahaya bagi lingkungan dan sekitar. Dari fenomena tersebut, tim pengmas menyarankan solusi kepada warga Gampong Baroh Blang Rimueng, Aceh Utara berupa pembuatan kain perca yang telah didaur ulang menjadi produk dengan nilai ekonomi tinggi dengan cara pengolahan limbah kain menjadi barang yang lebih bermanfaat, seperti pincushion dan tas unik dari kain perca. Pincushion dan tas  ternyata sangat mudah dibuat bahkan tanpa menggunakan mesin jahit pun bisa.  Selain ramah lingkungan, kegiatan ini juga dapat menjadi peluang usaha dan juga menjadi sebuah penghasilan tambahan serta melatih jiwa kewirausahaan masyarakat luas.
PENINGKATAN SDM BERBASIS EKONOMI KREATIF MELALUI OLAHAN PEPAYA MUDA Maryana Maryana; Shalawati Shalawati; Maisyuri Maisyuri; M. Lutfi Alfahmi; Cut Muftia Keumala; Nura Fazilah; Helsy Ramadhanty
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2024): Rambideun: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v7i3.2854

Abstract

Creative economy is a concept in the new economic era that intensifies information and creativity by relying on ideas and knowledge from human resources as the main production factors. The secret of the creative economy lies in creativity and innovation. The creative economy emphasizes the power of ideas and concepts that are based on the strength of human resources aspects. Optimizing the capacity of human resource empowerment in the village is done by providing socialization and training to process the potential that exists around the community and providing reinforcement to the community in the village. Gampong Jawa Baru is located in the coastal area of Lhokseumawe City and papaya plants are often found and planted by the residents on their yards. However, the use of papaya among the community was still less than optimal due to the lack of knowledge, ideas and creativity from the community. Therefore, it was considered necessary to conduct training related to the processing of papaya fruit, one of which is in the form of processed papaya sticks. The method of implementing the activity was carried out through the delivery of materials, discussions, and product making practices. The results of the implementation of this community service activity showed an increase in the knowledge and creativity of the community in utilizing local food, specifically papaya fruit, and the participants were very enthusiastic and even the community expected further training on product packaging and marketing.      
PEMANFAATAN BUNGA TELANG SEBAGAI UPAYA PENINGKATAN PENDAPATAN DI GAMPONG BAROH BLANG RIMUENG, SYAMTALIRA BAYU, ACEH UTARA maryana maryana
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i1.1350

Abstract

In an effort to increase income, particularly in the food sector, there is a program of planting and utilizing herbs. One of the herbs that people are starting to pay attention to is the butterfly pea (Clitoria ternatea), which is famous for its bright blue flowers and can be consumed.  This flower is suitable to be processed into a health drink because it does not have an odor so it doesn't interfere when used as a mixture.  In addition, a mixture of butterfly pea in drinks can also enhance the appearance because of the varied colors.  Butterfly pea is a type of plant that can be found in residents' yards which is usually used as a cultivated plant.  In the village of Baroh Blang Rimueng, Syamtalira Bayu sub-district, North Aceh Regency, there are several residents who cultivate butterfly pea in their yards, but many of them do not understand the benefits contained in butterfly pea. The target of this community service program are residents and PKK mothers, so that the community gets knowledge about processing products with the main ingredient of butterfly pea which can provide additional income for housewives.
PEMANFAATAN LIMBAH UNTUK KESEJAHTERAAN: PENGEMBANGAN PUPUK KOMPOS DAN ECO ENZYME DARI PRINSIP 4R DI KOTA LHOKSEUMAWE muhammad lutfi Al Fahmi; Muhammad Taqdirul Alim; Maryana Maryana; Bobby Rahman; Aftri Syahnda; Maulidin Maulidin
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i3.2798

Abstract

The community service program "Waste Utilization for Welfare: Development of Compost Fertilizer and Eco Enzyme from the 4R Principle in Lhokseumawe City" aims to improve community welfare through the use of organic waste. The 4R principle (Reduce, Reuse, Recycle, and Replace) is the foundation of this program, which is to reduce the amount of waste and process waste into useful products such as compost and eco enzymes. The people of Lhokseumawe City are trained to make compost and eco enzyme fertilizers from household waste. Food scraps and foliage are converted into compost, which improves soil quality and increases local agricultural yields. On the other hand, eco enzymes, a liquid produced from the fermentation of organic waste, serve as a natural cleaner and liquid fertilizer that is economical and environmentally friendly. In addition, this activity provides knowledge to the community about the importance of good waste management to reduce the adverse impacts caused by waste. By applying the 4R principle, the community is expected to be able to manage daily waste more efficiently, resulting in products that are useful and have economic value. This training is also expected to encourage residents to make more money from waste treatment. By producing eco enzymes and compost, new business opportunities arise around. Overall, these efforts are not only concentrated on environmental issues, but also on improving the financial well-being of citizens. With effective waste management, it is hoped that the people of Lhokseumawe City will become more independent, environmentally conscious, and prosperous.
Co-Authors Aftri Syahnda Atriani Atriani Aulia Rahmi Aulia Ramadhan Azhari Azhari Bobby Rahman Cut Humaira Cut Sofia Ramadina Dasmi Husin Edi Zulfiar Eka Chyntia Helsy Ramadhanty Hikalmi, Hikalmi Intan Zahara Irfan Irfan Irma Safriani Iva Septarina Keumala, Cut Muftia M. Lutfi Al Fahmi M. Lutfi Alfahmi Mahmudan Mahmudan Maisyuri Maisyuri Maulidin Maulidin Miswar Miswar Miswar Miswar Muhammad Ikhsan muhammad lutfi Al Fahmi Muhammad Taqdirul Alim Mulia Andirfa Muliana Muliana Musrizal Musrizal Neo Agustina Ninda Maulida Putri Nura Fazilah Nurazizah Nurazizah Nurmaliza Nurmaliza Roza Mahardika Shalawati Shalawati Shalawati Shasqia Ulfa Tamara Siti Maisyarah Siti Rubiah Veronicha Chania