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All Journal Agregat: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Society Innovation and Development (JSID) Jurnal Solusi Masyarakat Dikara Seuraya Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Bakti Akademisi
Sri Mulyati
Prodi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Social Sciences Other

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ANALISIS INVESTASI DAN PENENTUAN PORTOFOLIO SAHAM OPTIMAL DENGAN METODE INDEKS TUNGGAL (STUDI EMPIRIS PADA IDX 30 YANG TERDAFTAR DI DI BURSA EFEK INDONESIA PERIODE AGUSTUS 2017-JANUARI 2018) Sri Mulyati; Ania Murni
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2018): Agustus 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i2.1831

Abstract

This study aims to analyze investment and determine the optimal stock portofolio with single indexs method. The data used in this study is secondary data obtained from 30 idx 30 companies accessed on www.idx.co.id, www yahoofinance.co.id, adnd www.bi.go.id, and obtained through documentation and library research study techniques. This study uses a descriptive research method with a quantitative approache. The results of this study indicate that there are seven optimal companies because the ERB(expected return to beta) values are higher than the CI value of LPKR, PGAS, PTPP, SMGR, SRIL, UNTR AND SMGR.
PENGARUH BIAYA SUMBER DAYA MANUSIA DAN PENGUKURAN NILAI SUMBER DAYA MANUSIA TERHADAP PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT BANK ACEH SYARIAH KANTOR PUSAT Sri Mulyati; Hayatun Nafiza
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2020): Agustus 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i2.2562

Abstract

This study aims to determine and analyze the effect of human resource costs and measurement of the value of human resources on the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. This study uses primary data obtained by distributing questionnaires to all respondents. The samples in this study are selected using Purposive sampling. The sample in this study is 60 permanent employees at PT Bank Aceh Syariah. The data analysis method used is multiple linear regression with the help of SPSS 16.0. The results show that the cost of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah Head Office, and the measurement of the value of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah. Simultaneously, the cost of human resources and the measurement of the value of human resources affect the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. 
PENGARUH EFEK ENTRENCHMENT, ALIGMENT DAN DEWAN KOMISARIS INDEPENDEN TERHADAP VOLUNTARY DISCLOSURE PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Sri Mulyati; Rauzatul Jannah
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i1.1837

Abstract

This study aims to know the Effect of Entrenchment Effects, Alignment and Independent Board of Commissioners toward Voluntary Disclosure of Automotive Companies Listed on the Indonesia Stock Exchange during 2014-2017. The data used in this study are secondary data as many as 12 samples with 48 observations. The sampling technique used is purposive sampling technique. The method used to analyze the relationship between the independent variables and the dependent variable is the multiple linear regression method and the classical assumption test. The results showed that the entrenchment and alignment partially has a negative and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange, while independent commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange. Simultaneously, the entrenchment, alignment and independent board of commissioners have a positive and significant effect on Voluntary Disclosure of Automotive Companies listed on the Indonesia Stock Exchange.
Dana Bagi Hasil dan Dana Alokasi Umum Terhadap Belanja Daerah pada Provinsi Aceh Sri Mulyati; Yusriadi Yusriadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.698 KB)

Abstract

This study aims to examine the effect of revenue-sharing on capital expenditures on the influence of revenue-sharing funds on district / municipal spending in Aceh. The population in this study is the Local Government Financial Statement obtained from the Regional Revenue Budget data in the form of data on revenue sharing, general allocation funds, and regional expenditure in 23 districts / cities in Aceh from 2013 until 2015 with a total population of 69 LKPD. By using multiple linear regression analysis method as data analysis method. The results of this study indicate that revenue sharing funds and general allocation funds have an effect simultaneously on local expenditure on District / City Government in Aceh. While partially, revenue sharing has significant effect to local expenditure, while general allocation fund also influences to district/city expenditure in Aceh.
Dana Bagi Hasil dan Dana Alokasi Umum Terhadap Belanja Daerah di Propinsi Aceh Sri Mulyati; Yusriadi Yusriadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.321 KB)

Abstract

This study aims to examine the effect of revenue-sharing on capital expenditures on the influence of revenue-sharing funds on district / municipal spending in Aceh. The population in this study is the Local Government Financial Statement obtained from the Regional Revenue Budget data in the form of data on revenue sharing, general allocation funds, and regional expenditure in 23 districts / cities in Aceh from 2013 until 2015 with a total population of 69 LGFS. By using multiple linear regression analysis method as data analysis method. The results of this study indicate that revenue sharing funds and general allocation funds have an effect simultaneously on local expenditures on District / City Government in Aceh. While partially, revenue sharing has significant effect to local expenditure, while general allocation fund also influences to district / city expenditure in Aceh.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, DIGITAL PAYMENT, AND THE ABILITY TO PREPARE FINANCIAL REPORTS ON THE PERFORMANCE OF MSMES IN LHOKSEUMAWE CITY Muhammad Yusra; Nur Afni Yunita; Sri Mulyati; Rany Gesta Putri Rais; Mardiaton
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3576

Abstract

This study aims to determine the influence of Financial Literacy, Financial Behavior, Digital Payment, and the Ability to Prepare Financial Reports on the Performance of MSMEs in Lhokseumawe City for the period 2019-2023. The population in this study were MSMEs registered with the Lhokseumawe City Trade, Industry, Cooperatives, and SMEs Office, with a sample of 100 MSMEs selected using Purposive Sampling techniques, namely sample selection based on certain criteria. The data collection technique used in this study was a questionnaire. Data analysis was carried out using descriptive percentage analysis, instrument testing, classical assumption testing, and hypothesis testing. Instrument testing consisted of validity and reliability tests, while classical assumption testing included normality tests, multicollinearity tests, and heteroscedasticity tests. Hypothesis testing in this study was carried out using multiple linear regression analysis, partial tests (t-tests), and coefficient of determination (R²) tests. The results of the study indicate that financial literacy, financial behavior, digital payments, and the ability to prepare financial reports partially have a positive and significant effect on the performance of MSMEs in Lhokseumawe City. This suggests that the better the financial understanding, financial habits, adoption of digital payment systems, and financial reporting skills, the better the performance of MSMEs in the area.
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.
Debt Financing as a Structural Shield: Capital Intensity, CSR, and Tax Aggressiveness in Indonesian Manufacturing Nur Afni Yunita; Muhammad Yusra; Sri Mulyati; Fitri Maghfirah
JOURNAL OF SOCIETY INNOVATION AND DEVELOPMENT Vol 8 No 1 (2026): JSID: November 2026
Publisher : Winaya Inspirasi Nusantara Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63924/jsid.v8i1.305

Abstract

Tax aggressiveness remains a persistent concern for fiscal authorities and stakeholders, as it directly diminishes public revenue and complicates regulatory compliance. While firm-level attributes such as capital intensity, leverage, and corporate social responsibility (CSR) frequently inform discussions on tax planning, empirical consensus regarding their influence remains elusive, particularly within the Indonesian manufacturing sector. This study investigates the impact of these three determinants on corporate tax aggressiveness among manufacturing entities listed on the Indonesia Stock Exchange (IDX). Utilizing a quantitative framework, we applied panel data regression analysis to a purposive sample of 93 manufacturing firms observed between 2019 and 2024. Our analysis reveals that neither capital intensity nor CSR exerts a statistically significant influence on tax aggressiveness. Conversely, leverage demonstrates a significant negative association with tax aggressive behavior. This inverse relationship suggests that firms maintaining higher debt levels benefit from substantial interest tax shields; these deductible expenses effectively lower taxable income, thereby reducing the firm's overall tax liability. These findings indicate that leverage serves as a primary mechanism for tax management in this context. Rather than pursuing aggressive avoidance strategies, highly leveraged firms appear to prioritize the inherent tax advantages derived from their financing structures. These results offer critical implications for policymakers, investors, and corporate managers navigating the intersection of capital structure decisions and fiscal compliance.
PENDATAAN KELUARGA KORBAN BANJIR BANDANG UNTUK MENDUKUNG PENYALURAN BANTUAN DI DESA MEUNASAH BARO Muhammad Yusra; Fitri Maghfirah; Sri Mulyati; Defry Hamdhana; Nur Afni Yunita
SEURAYA Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2026): SEURAYA Jurnal Pengabdian kepada Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

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

Abstract

Banjir bandang merupakan bencana hidrometeorologi yang berdampak signifikan terhadap kehidupan sosial dan ekonomi masyarakat. Permasalahan utama yang sering muncul pascabencana adalah ketidaktepatan penyaluran bantuan akibat keterbatasan data korban yang akurat dan terverifikasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk melakukan pendataan keluarga korban banjir bandang di Desa Meunasah Baro sebagai dasar pendukung penyaluran bantuan yang tepat sasaran. Metode yang digunakan meliputi survei lapangan secara langsung, wawancara dengan kepala keluarga, observasi kondisi rumah, serta penyusunan basis data sederhana berbasis kebutuhan korban. Hasil kegiatan menunjukkan tersusunnya data keluarga terdampak yang memuat tingkat kerusakan dan kebutuhan prioritas, sehingga membantu pemerintah desa dan pemangku kepentingan dalam menyalurkan bantuan secara lebih efektif dan adil.
Penguatan Tata Kelola dan Transparansi Keuangan pada Koperasi Merah Putih Melalui Pendampingan Penyusunan SOP dan Pelaporan Keuangan Hilmi Hilmi; Wahyuddin Wahyuddin; Sri Mulyati; Muammar Khadafi
Jurnal Solusi Masyarakat Dikara Vol 6, No 1 (2026): April 2026
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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

Abstract

Koperasi Merah Putih merupakan salah satu program strategis pemerintah dalam memperkuat ekonomi masyarakat melalui pengembangan kelembagaan koperasi yang profesional, transparan, dan akuntabel. Namun, dalam implementasinya masih dijumpai berbagai kendala, antara lain belum tersusunnya Standar Operasional Prosedur (SOP) pengelolaan keuangan, sistem pencatatan transaksi yang belum terstandarisasi, serta keterbatasan kemampuan pengurus dalam menyusun laporan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat tata kelola dan transparansi keuangan pada Koperasi Merah Putih di Kecamatan Muara Dua, Kota Lhokseumawe melalui pendampingan penyusunan SOP dan pelaporan keuangan. Metode yang digunakan adalah pendekatan Participatory Action Learning (PAL) yang meliputi tahap observasi, identifikasi permasalahan, pelatihan, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pengurus mengenai prinsip tata kelola koperasi, transparansi keuangan, penyusunan SOP, serta penyusunan laporan keuangan. Selain itu, kegiatan ini menghasilkan dokumen SOP pengelolaan keuangan, format pencatatan transaksi, dan format pelaporan keuangan yang dapat digunakan sebagai pedoman operasional koperasi. Pendampingan yang dilakukan memberikan manfaat dalam meningkatkan kapasitas pengurus, memperkuat sistem administrasi dan pengendalian internal, serta mendorong penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan koperasi. Kegiatan ini diharapkan menjadi model pendampingan yang dapat direplikasi pada Koperasi Merah Putih di wilayah lain untuk mendukung keberlanjutan kelembagaan dan peningkatan kesejahteraan masyarakat.
Co-Authors Ania Murni Fitri Maghfirah Hamdhana, Defry Hayatun Nafiza Hermalia Syahfira Hilmi Hilmi Ikhyanuddin Mardiaton Mardiaton Mardiaton, Mardiaton Muammar Khadafi Muhammad Yusra Nur Afni Yunita Nur Elisyah Nurhasanah Rany Gesta Putri Rany Gesta Putri Rais Rauzatul Jannah Siti Nazila Azizi Wahyuddin Wahyuddin Yashifa Aulia Yusra, Muhammad Yusriadi Yusriadi