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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Ilmiah Edunomika (JIE) Dedikasi: Jurnal Pengabdian Kepada Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
M. Lutfi Al Fahmi
Jurusan Ekonomi Pembangunan, Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENGARUH VARIABEL MAKRO EKONOMI TERHADAP KEMISKINAN DI KABUPATEN/KOTA PROVINSI ACEH Muttaqien Muttaqien; M. Lutfi Al Fahmi; Neni Triana; Januar Fadli; Bobby Rahman
JURNAL ILMIAH EDUNOMIKA Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.3774

Abstract

The purpose of this study is to analyze macroeconomic variables, namely the human development index (HDI), unemployment and economic growth that have an impact on poverty levels in the District/City of Aceh Province. The data used in this study is time series data with a time period of 2015-2015. 2019 and cross-sectional data sourced from 23 regencies/cities in Aceh Province. The analytical method used in this study is panel data regression using the Eviews 10 analysis tool. The panel data regression estimation technique uses the Common Effect Model, Fixed Effect Model (FEM), and Random Effect Model (REM). Based on the results of the Chow test which analyzes The Common Effect and Fixed Effect Model are not in accordance with this study, then proceed with the Random Effect Model and continue with the Hausman test whose results show that the Random Effect Model is in accordance with this study. The results showed that HDI had no effect on poverty, while economic growth and unemployment had a significant and positive effect on poverty, then together the variables HDI, economic growth and unemployment had a significant and positive effect on poverty. Keywords: IPM, Unemployment, Economic Growth, Poverty
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN DANA ZAKAT PADA BAITUL MAL KOTA LHOKSEUMAWE Hikalmi Hikalmi; M. Lutfi Alfahmi; Maulia Oktarina; Mulia Andirfa
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22452

Abstract

This study aims to examine the effect of the influence of the quality of human resources, internal control systems and utilization of information technology on the timely reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The data used in this study were primary data by distributing questionnaires to 32 employees in Baitul Mal Kota Lhokseumawe which were used as research samples. Data processing is performed with the help of multiple linear regression equation models. The results showed that: Partially the quality of human resources, internal control systems and utilization of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. Simultaneously the quality of human resources, internal control systems and the use of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The quality of human resources, internal control systems and utilization of information technology can explain their effects on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe by 72.6%. The remaining 27.9% is influenced by other variables outside this research model such as understanding accounting, supporting tools, organizational commitment, and others.
ANALISIS PENGARUH DIMENSI GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muttaqien Muttaqien; muhammad lutfi
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 (538.711 KB) | DOI: 10.56857/jaktabangun.v8i2.142

Abstract

The purpose of this study was to examine the effect of good corporate governance and leverage on earnings management. The object of this research is a banking company listed on the Indonesia Stock Exchange for the period 2018-2020. The sample in this study are banking companies listed on the Indonesia Stock Exchange for the period 20182020. The results showed that good corporate governance proxied by Institutional Ownership, Board Size, Audit Committee, Proportion of Independent Commissioners and Leverage together did not significantly affect Earnings Management. Partially institutional ownership has a significant effect on Earnings Management, but Board Size, Audit Committee, Proportion of Independent Commissioners and Leverage partially have no significant effect on Earnings Management. Keywords: earnings management, good corporate governance, institutional ownership, board size, audit committee, proportion of the board of commissioners, leverage
PENGARUH MODAL KERJA DALAM MENINGKATKAN LABA USAHA PADA USAHA MENENGAH FAJAR BAKERY KOTA MEDAN: indonesia Andirfa, Mulia; Shalawati; Hasra, Lusi Dyana; Al Fahmi, muhammad lutfi; Hikalmi
JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 10 No. 1 (2024): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.083 KB) | DOI: 10.56857/jtb.v10i1.40

Abstract

Tujuan penelitian yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengelolaan modal kerja dalam peningkatan laba usaha pada usaha menengah Fajar Bakery kota medan priode 2019-2022. Populasi dalam penelitian ini adalah keseluruhan dokumen yang berkaitan dengan pengelolaan modal kerja dan perolehan laba pada Usaha Fajar Bakery Medan. Penelitian ini menggunakan metode purposive sampling. Dalam penelitian ini, sumber data yang digunakan adalah data sekunder. Pengolahan data dalam penelitian ini menggunakan program software SPSS (Statistic Package For The Social Sciens) 25 For Windows. Berdasarkan analisis data yang telah dilakukan hasil penelitian menyimpulkan variabel Modal Kerja berpengaruh terhadap laba usaha secara parsial, dimana ditunjukkan nilai thitung (21,099)  > ttabel (2,014) Nilai koefisien determinasi (R square) sebesar 0,908 yang menunjukkan bahwa sekitar 90,8% variasi variabel dependen (Laba Usaha) dapat dijelaskan oleh variabel independen (Modal Kerja) dalam model regresi ini. Nilai R Square yang tinggi ini menandakan bahwa model regresi memiliki tingkat kecocokan yang baik dalam menjelaskan hubungan antara Modal Kerja dan Laba Usaha.
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.
PEMANFAATAN LIMBAH UNTUK KESEJAHTERAAN: PENGEMBANGAN PUPUK KOMPOS DAN ECO ENZYME DARI PRINSIP 4R DI KOTA LHOKSEUMAWE Al Fahmi, muhammad lutfi; Alim, Muhammad Taqdirul; Maryana, Maryana; Rahman, Bobby; Syahnda, Aftri; 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 Alim, Muhammad Taqdirul Baharuddin, Ardian Bobby Rahman BOBBY RAHMAN, BOBBY Fitri, Azra Lailatul Hasra, Lusi Dyana hikalmi Hikalmi, Hikalmi Januar Fadli Maryana Maryana, Maryana Maulia Oktarina Maulidin, Maulidin Mulia Andirfa Muttaqien Muttaqien Neni Triana Shalawati Shalawati, Shalawati Syahnda, Aftri