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All Journal Jurnal Vokasi FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Abdul Halim
Politeknik Negeri Lhokseumawe
Economics, Econometrics & Finance Education Engineering Social Sciences

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Pelatihan Pemasaran Digital Berbasis Media Sosial bagi Pelaku Usaha Mikro Kuliner Tradisional Pascabanjir Syawal Harianto; Abdul Halim; Khairil Fata; Haris Al Amin; Fakriah Fakriah
Jurnal Vokasi Vol 10, No 2 (2026): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v10i2.9402

Abstract

Usaha mikro kuliner tradisional perlu memperkuat pemasaran digital agar mampu mempertahankan pasar pada masa pemulihan pascabanjir. Kegiatan pengabdian ini bertujuan meningkatkan pengetahuan dan keterampilan pelaku usaha mikro dalam menggunakan media sosial sebagai sarana promosi, komunikasi pelanggan, dan perluasan akses pasar. Mitra kegiatan adalah usaha Getuk Lindri LSM di Kota Lhokseumawe. Metode pelaksanaan terdiri atas identifikasi kebutuhan mitra, penyusunan materi, pelatihan luring, praktik pembuatan akun dan konten promosi, pendampingan daring, serta evaluasi melalui observasi hasil praktik dan umpan balik peserta. Materi pelatihan mencakup konsep pemasaran digital, pemilihan platform, pengelolaan akun Instagram, teknik foto produk, penulisan caption, konsistensi identitas usaha, dan strategi promosi berbasis media sosial. Hasil kegiatan menunjukkan bahwa peserta mampu memahami fungsi media sosial tidak hanya sebagai tempat mengunggah foto produk, tetapi juga sebagai media membangun kepercayaan, memperluas jangkauan konsumen, dan memperkuat citra produk kuliner tradisional. Luaran kegiatan berupa akun media sosial usaha yang lebih tertata, contoh konten promosi, dan peningkatan kesadaran mitra tentang pentingnya pemasaran digital yang konsisten. Kegiatan ini memberikan kontribusi praktis bagi pemulihan usaha mikro kuliner tradisional melalui penguatan kapasitas promosi digital yang mudah diterapkan dan berbiaya rendah.
ANALYSIS OF COMPLIANCE WITH SHARIA PRINCIPLES OF MURABAHAH FINANCING AGREEMENTS AT PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE CITY Haris Al Amin; Abdul Halim; Syawal Harianto; Aisara Rizkya; Abi Waqqash
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.126

Abstract

The purpose of this study is to analyze the practice of applying sharia principles to murabahah financing contracts at PT. BPRS Rahmah Hijrah Agung Lhokseumawe City and analyzing sharia principles of murabaha financing agreements at PT. BPRS Rahmah Hijrah Agung City of Lhokseumawe has complied or not complied with PSAK No. 102. The results of the study conclude that murabahah financing at the Rahmah Hijrah Agung BPRS, Lhokseumawe City, is in accordance with PSAK 102, namely murabahah payments can be made in cash or in deferred. Deferred payments are payments made not when the goods are delivered to the buyer, but payments made in installments or all at once at a certain time. The recognition and measurement of murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe City is in accordance with PSAK 102, except when there are arrangements in installments and receipt of installments in arrangements on margin, BPRS Rahmah Hijrah Agung does not recognize anything. However, if in the following month the customer pays arrears, BPRS Rahmah Hijrah Agung records it according to the monthly installments that have been set at the beginning. Presentation of Murabahah at BPRS Rahmah Hijrah Agung Kota Lhokseumaw is in accordance with PSAK 102 because it has presented receivables, deferred murabahah margins, and deferred murabahah expenses in accordance with those in PSAK 102. Disclosure of Murabahah financing is in accordance with PSAK 102 because BPRS Rahmah Hijrah Agung Kota Lhokseumawe has disclosed anything that needs to be disclosed at the time of the transaction in accordance with PSAK 102.
FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI GENERASI Z DALAM MENGGUNAKAN APLIKASI BYOND BY BSI PADA MAHASISWA PROGRAM STUDI ALKS POLITEKNIK NEGERI LHOKSEUMAWE Quratul Aini Aini; Rusydi; Abdul Halim
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.18376

Abstract

This quantitative study aims to analyze the factors influencing Generation Z's motivation in using the BYOND by BSI application among students of the Islamic Financial Accounting Study Program at Politeknik Negeri Lhokseumawe. The independent variables examined include Islamic financial literacy, digital literacy, security, and ease of use, with Generation Z's motivation as the dependent variable. Primary data were collected through questionnaires. The sampling technique used was purposive sampling with the criteria of students from the Islamic Financial Accounting Study Program who knew or used the BYOND by BSI application, resulting in a total sample of 103 respondents. The data analysis method employed was multiple linear regression analysis. The partial results showed that Islamic financial literacy had a positive and significant effect on Generation Z's motivation. Digital literacy had a positive and significant effect on Generation Z's motivation. Security had a positive and significant effect on Generation Z's motivation. Ease of use did not have a significant effect on Generation Z's motivation. Simultaneously, the four independent variables had a significant effect on Generation Z's motivation. The Adjusted R Square value of 0.796 indicates that Islamic financial literacy, digital literacy, security, and ease of use were able to explain 79% of the variation in Generation Z's motivation, while the remaining 21% was influenced by other factors outside the research model.
Co-Authors Abi Waqqash Aisara Rizkya Anhar Firdaus Fakriah Fakriah Haris Al Amin Khairil Fata Nurul Mawaddah Quratul Aini Aini Rusydi Silvia Lestari Syawal Harianto