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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah EQIEN - JURNAL EKONOMI DAN BISNIS Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Asia-Pacific Journal of Public Policy Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Dedikasi: Jurnal Pengabdian Kepada Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan J-ISCAN : Journal of Islamic Accounting Research Jurnal Medika: Medika
Mulia Andirfa
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Religion Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, VARIABILITAS HARGA PKOK PENJUALAN, LABA SEBELUM PAJAK, DAN FINANCIAL LEVERAGE TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (Pada Perusahaan Manufaktur Yang Terdaftar di BEI 2014-2018) Mulia Andirfa; maryana; eka chyntia
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.517 KB)

Abstract

This study aims to determine "The Influence of Company Size, Inventory Variability, Variability of Cost of Goods Sold, Profit Before Tax, Financial Leverage on Inventory Selection Inventory Accounting Method (In Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2018)" . . The population of this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research sample consisted of 7 companies. The sampling technique was purposive sampling technique. The data used are secondary data from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange. This research uses logistic regression analysis method with SPSS program. The result of this research shows that firm size, inventory variability, cost of goods sold profit before tax simultaneously affect the selection of inventory accounting methods.
Human Capital dan Pertumbuhan Ekonomi di Negara Berpenduduk Muslim Cut Muftia Keumala; Ratna Farida; Neni Triana; Mulia Andirfa
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.v9i1.147

Abstract

This report aims to empirically investigate the relationship between economic growth based on the theory of Shultz and Kuznets and human capital through health and education in Muslim nations. The results will then be compared between countries. Then, analyze it considering Al-Quran interpretations as a contributor to human capital development. The empirical findings are based on examining a panel data set for Muslim countries from 1990 to 2020. This study interprets Qur'anic verses to explain how Islam characterizes human capital using content analysis methodology. In developing Muslim nations, life expectancy, infant mortality, and population growth are significant determinants of Gross domestic product (GDP) per capita. In contrast, education variables, such as literacy rate and gross enrollment, have a negligible impact on per capita GDP. In contrast to the case with output in developed nations, education level significantly impacts per capita GDP, whereas health variables have no effect.
Pengaruh Partisipasi Anggaran, Evaluasi Anggaran dan Kejelasan Tujuan Anggaran Dana Desa terdapat KinerjaAparatur Pengelolaan Dana Desa (Studi di Kecamatan Nisam Antara) Mulia Andirfa; Miswar; Faisal Faisal; Zuhra Izzati; Najwa Yusuf
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7755

Abstract

This study aims to examine budget participation, budget evaluation and the clarity of village fund budget objectives on the performance of village fund management officials in Nisam Antara District. The research location was in Nisam Antara District which consisted of Gampong Alue Papeun, Gampong Blang Jrat, Gampong Alue Dua, Gampong Darussalam Gampong Blang Pohroh, and Gampong Seumirah. The data used in this study are primary data with a sample of 79 people. Data processing is carried out with the help of multiple linear regression equation models. The results showed that: Partially budget participation, evaluation of the village fund budget and clarity of village fund budget objectives have positive and a significant effect on the performance of village fund management officials in Nisam Antara District. Simultaneously budget participation, budget evaluation, and clarity of village fund budget objectives have a significant effect on the performance of village fund management officials in Nisam Antara District.
BimbinganTeknis Pembuatan Proposal Bantuan Modal Usaha Bagi Pelaku Umkm Gampong Beuringen Kecamatan Samudera Kabupaten Aceh Utara Neni Triana; Mulia Andirfa Andirfa; Fauzan Fauzan; Faisal Faisal; Muhammad Ariansyah Zulmi; Alin Adrian Pratama
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.v8i2.1218

Abstract

Kurangnya permodalan merupakan masalah utama yang sering dihadapi oleh Pelaku UMKM. Modal yang terbatas membuat UMKM tidak bisa melakukan ekspansi bisnis walaupun prospek usaha bagus, kurangnya akses permodalan serta informasi dan pemahaman tentang penyusunan proposal pinjaman pembiayaan bagi UMKM juga mengancam keberadaan dan keberlanjutan usaha. Hal ini terjadi pada pelaku UMKM di Desa Beuringen, dimana dalam proses pengajuan kredit masih mengalami kesulitan dalam penyusunan proposal usaha yang sesuai dengan standar perbankan, seperti tidak lengkapnya profil usaha. Sehingga hal ini tidak memadai, maka besar kemungkinan pengajuan kredit akan ditolak. Oleh karena itu Tim Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Lhokseumawe melakukan kegiatan Pengabdian dengan metode bimbingan dan pendampingan bagi usaha mikro dan kecil tentang bagaimana pembuatan proposal bantuan modal usaha, dan meningkatkan kemampuan para pelaku UMKM terhadap potensi yang dimiliki, serta memberikan pemahaman serta keterampilan bagi para pelaku UMKM. Ada 10 pelaku UMKM di Desa Beuringen Kecamatan Samudera Geudong Kabupaten Aceh Utara yang mengikuti kegiatan tersebut yang dilaksanakan pada hari Sabtu, 13 Agustus 2022. Hasil kegiatan menunjukkan bahwa peserta mendapatkan pemahaman dan pengetahuan mengenai prinsip dasar dalam pembuatan profil usaha dan proposal bantuan modal usaha sebesar 80,06 persen.     Technical Guidance For Proposal Making Business Capital Assistance For Umkm Beuringen Gampong, Ocean District North Aceh District Lack of capital is the main problem that is often faced by SMEs. Limited capital makes MSMEs unable to expand their business even though business prospects are good, lack of access to capital as well as information and understanding about preparing financing loan proposals for MSMEs also threatens the existence and sustainability of businesses. This happened to MSME players in Beuringen Village, where in the credit application process they still experienced difficulties in preparing business proposals that were in accordance with banking standards, such as incomplete business profiles. So that this is inadequate, it is very likely that the credit application will be rejected. Therefore the Community Service Team at the Lhokseumawe High School of Economics conducts Community Service activities with guidance and assistance methods for micro and small businesses on how to make venture capital assistance proposals, and increase the ability of MSME actors to their potential, as well as provide understanding and skills for MSME actors. There were 10 MSME actors in Beuringen Village, Samudera Geudong District, North Aceh Regency who took part in the activity which was carried out on Saturday, August 13, 2022. The results of the activity showed that the participants gained understanding and knowledge about the basic principles in making business profiles and business capital assistance proposals of 80,06 percent.
Pengelolaan Sampah Berbasis 4R Sebagai Upaya Peningkatan Ekonomi Masyarakat Dan Lingkungan Lestari Di Kota Lhokseumawe Miswar Miswar; Mulia Andirfa; Bobby Rahman; Shalawati; Ardian Baharuddin; Azra Lailatul Fitri
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.v8i2.1237

Abstract

Kegiatan pengabdian bertujuan untuk meningkatkan kesadaran masyarakat dan mengimplementasikan praktik pengelolaan sampah berbasis 4R guna mencapai lingkungan yang lebih bersih dan ekonomi yang berkelanjutan, kegiatan pengabdian ini menyasar unsur pemuda, ibu rumah tangga dan perangkat gampong sebagai mitra yang belum produktif untuk diberdayakan. Rendahnya kesadaran masyarakat akan pentingnya pengelolaan sampah berbasis 4R masih menjadi persoalan mendasar di tengah-tengah masyarakat. Kondisi tersebut kemudian mendorong timbulnya persoalan baru berkenaan dengan sampah, mulai dari kondisi lingkungan yang terganggu, serta bau yang menyengat. Menggunungnya volume sampah di lokasi pembuangan akhir kemudian juga menimbulkan persoalan lingkungan dan sosial di sekitarnya. Untuk mencapai tujuan tersebut, metode dan langkah-langkah yang akan diambil adalah sebagai berikut: sosialisasi implementasi 4R, pelatihan dan pemberdayaan masyarakat, dan pengelolaan Sampah 4R . Dengan menerapkan program pengelolaan sampah berbasis 4R, masyarakat di Kota Lhokseumawe dapat memaksimalkan sampah sebagai sumber penghasilan. Dengan memilah sampah dan menjualnya ke pengepul, masyarakat dapat memperoleh tambahan penghasilan dari sampah. Selain itu, program pengelolaan sampah ini membuka peluang usaha baru bagi masyarakat dengan mengubah sampah menjadi bernilai ekonomi dan meningkatkan pendapatan, seperti usaha pengolahan sampah organik menjadi pupuk yang dapat diperjual belikan sampai dengan produksi eco enzym yang dapat menjadi bahan tambahan pembuatan sabun dan lainnya. 4R-Based Waste Management as an Effort to Improve the Community's Economy and Sustainable Environment in Lhokseumawe City Service activities aim to increase public awareness and implement 4R-based waste management practices in order to achieve a cleaner environment and a sustainable economy. This service activity targets youth elements, housewives and gampong officials as unproductive partners to be empowered. Low public awareness of the importance of 4R-based waste management is still a fundamental problem in society. These conditions then lead to the emergence of new problems with regard to waste, starting from disturbed environmental conditions, and strong odors. The mounting volume of waste at the final disposal site has also created environmental and social problems in the vicinity. To achieve this goal, the methods and steps to be taken are as follows: socialization of 4R implementation, training and community empowerment, and 4R waste management. By implementing the 4R-based waste management program, people in Lhokseumawe City can maximize waste as a source of income. By sorting waste and selling it to collectors, people can earn additional income from waste. In addition, this waste management program opens new business opportunities for the community by converting waste into economic value and increasing income, such as processing organic waste into fertilizer that can be traded to the production of eco enzymes which can be used as additives for making soap and others.
PELATIHAN PENINGKATAN EKONOMI PETANI JAMUR TIRAM DI GAMPONG ASAN KAREUNG KECAMATAN BLANG MANGAT KOTA LHOKSEUMAWE Maisyuri Maisyuri; M. Taqdirul Alim; Lusi Dyana Hasra; Bobby Rahman; Mulia Andirfa; Al Qahar Al Qahar; Khairunnisa Khairunnisa
Asia-Pacific Journal of Public Policy Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Administrasi Nasional

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Abstract

Community empowerment can be defined as a social action in which residents of a community organize themselves to make collective plans and actions to solve social problems or meet social needs according to their abilities and resources. In reality, often this process does not emerge automatically, but grows and develops based on the interaction of the local community with outsiders or social workers either from a charitable or professional perspective. This activity aims to overcome the problems that are being faced by mushroom farmers to increase production yields, overcome problems related to business development which will be overcome by structuring the business management system that has been running. The training program to improve the economy of oyster mushroom farmers in Gampong Asan Kareung, Blang Mangat District, Lhokseumawe City can be held well and run smoothly in accordance with the activity plan that has been prepared even though not all mentoring participants have mastered the material presented. This activity was very well received as evidenced by the liveliness of the participants following the assistance well.
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.
STRATEGI 4R DALAM PENGELOLAAN SAMPAH: MENDUKUNG EKONOMI DAN LINGKUNGAN LESTARI DI KOTA LHOKSEUMAWE Al Fahmi, muhammad lutfi; Shalawati, Shalawati; Andirfa, Mulia; Rahman, Bobby; Baharuddin, Ardian; Fitri, Azra Lailatul
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.v4i1.1490

Abstract

Unplanned waste management practices will give rise to more complex and detrimental social problems. Indiscriminate dumping of rubbish, burning rubbish and piling rubbish in public places are habits that cause air and land pollution, which ultimately has an impact on high ground water levels and causes obstruction of water channels which ultimately results in flooding. Waste management issues must be investigated and addressed by all stakeholders as soon as possible. Waste cannot be handled carelessly; rather, it requires a comprehensive approach that involves all stakeholders to solve it, turning it from a societal problem into one that adds value to managers' profits and protects the environment. Uncertainty regarding the importance of 4R-based waste management is still a major problem in society. This situation then encourages the development of new problems related to waste, such as unpleasant views, strong odors, and disturbed environmental conditions. Environmental and social problems are also caused by the increasing amount of waste thrown into landfills in the surrounding environment. The aim of this service project is to increase public awareness of the possible risks associated with waste and the importance of keeping the environment clean. As a genuine effort to control waste and offer alternative options to strengthen the community's economy, this activity will provide an overview to the community regarding the economic possibilities and opportunities of 4R-based waste management. By implementing a 4R-based waste management program, the people of Lhokseumawe City can maximize waste as a source of income. By sorting waste and selling it to collectors, people can earn additional income from waste. Apart from that, this waste management program can also open up new business opportunities for the community, such as processing organic waste into fertilizer or eco enzymes. This service activity will be carried out for one year in 2023 by producing mandatory outputs in the form of increasing the community's knowledge and skills in managing their waste using 4R, publication in the ISSN Service Journal, publication on electronic media and activity videos.
Hidroponik Berbasis Bahan Bekas: Upaya Ketahanan Pangan Rumah Tangga di Batuphat Timur Kota Lhokseumawe Alim, Muhammad Taqdirul; Andirfa, Mulia; Fitriani, Anisah; Fitri, Ayu Maulida
Jurnal Medika: Medika Vol. 4 No. 3 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/vdth4b05

Abstract

Permasalahan keterbatasan lahan dan meningkatnya kebutuhan pangan di wilayah perkotaan menuntut solusi inovatif dan berkelanjutan. Pemanfaatan sistem hidroponik berbasis bahan bekas merupakan salah satu alternatif yang efektif dan ramah lingkungan dalam menjaga ketahanan pangan rumah tangga. Kegiatan pengabdian ini dilakukan bertujuan untuk mengenalkan potensi pemanfaatan hidroponik dari bahan bekas sebagai strategi mewujudkan ketahanan pangan Masyarakat khususnya di Desa Batuphat Timur, Kecamatan Muara Satu, Kota Lhokseumawe dalam memproduksi pangan secara mandiri di masa yang akan datang. Metode pelakasanaan kegiatan ini menggunakan pendekatan Community-Based Participatory Action Research (CBPAR), yaitu metode ilmiah yang melibatkan masyarakat secara aktif dalam setiap tahapan proses, mulai dari identifikasi masalah hingga implementasi solusi . Hasil Kegiatan Pengabdian ini adalah Masyarakat di Desa Batuphat Timur teredukasi dan terdorong untuk memenfaantkan pekarangan rumah untuk menanam dan melakukan budidaya hidroponik secara mandiri, serta mereka juga telah dapat merancak piranti sederhana hidroponik yang terbuat dari bahan bekas rumah tangga.  
Co-Authors Al Qahar Al Qahar Alim, Muhammad Taqdirul Alin Adrian Pratama Ardian Baharuddin Azra Lailatul Fitri Baharuddin, Ardian Bobby Rahman BOBBY RAHMAN, BOBBY Dewi Kemala Sari Eka Chyntia Eko Gani PG Ershad Al Wildhy Faisal Faisal Fauzan Fauzan Fitri, Ayu Maulida Fitri, Azra Lailatul Fitriani, Anisah Hikalmi, Hikalmi Irfan Irfan Keumala, Cut Muftia Khairunnisa Khairunnisa Lusi Dyana Hasra M. Lutfi Al Fahmi Maisyuri Maisyuri Maryana Maryana Maulia Oktarina Miswar Miswar Muhammad Ariansyah Zulmi Najwa Yusuf Neni Triana Neo Agustina RATNA FARIDA Shalawati Shalawati, Shalawati Siti Rubiah Sri Wahyuni Zuhra Izzati