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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Journal of Kita Kreatif Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Akuntansi Malikussaleh
Amru Usman
Universitas Malikussaleh
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Dampak Penyaluran Zakat Produktif Dalam Meningkatkan Kesejahteraan Mustahiq pada pengelolaan zakat di Baitulmal Aceh Utara Rayyan Firdaus; Mukhlis Muhammad Nur; Murtala Murtala; Amru Usman
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 23, No 1 (2022): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.423 KB) | DOI: 10.29103/e-mabis.v23i1.807

Abstract

Penelitian ini bertujuan untuk mengkaji dampak penyaluran zakat produktif dalam upaya meningkatkan kesejahteraan mustahiq. Data yang digunakan dalam penelitian ini adalah data primer yang bersumber dari 56 mustahiq yang diambil secara probability sampling, dimana tekniknya dengan pendekatan probabilitas secara acak dalam menentukan elemen sampel. Analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana. Hasil penelitian menunjukkan penyaluran zakat secara produktif memberi pengaruh positif yang sangat signifikan. Hal ini mengidikasikan bahwa alokasi penyaluran zakat secara produktif dapat meningkatkan pendapatan dan kesejahteraan mustahik secara signifikan. Dengan demikian penyaluran zakat secara produktif diikuti dengan pendampingan memberikan multiplayer efek yang baik dalam usaha meningkatkan kesejahteraan mustahik yang berkelanjutan.
The Effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings per Share (EPS) on Stock Prices Ravita Sherliana; Amru Usman; Iswadi; mardiaton Mardiaton; Sri Mulyati
International Journal of Kita Kreatif Vol 3, No 2 (2026): International Journals Kita Kreatif Vol. 3 No.2 Mei 2026
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v3i2.1560

Abstract

This study is motivated by the research gap in understanding the influence of financial ratios on stock prices, particularly among companies included in the LQ45 index of the Indonesia Stock Exchange. Using a quantitative approach, 35 firms were selected through purposive sampling, resulting in 70 firm-year observations analyzed with panel data regression under the Random Effect Model. The findings indicate that Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) show no significant effect on stock prices, whereas Earnings per Share (EPS) exerts a positive and significant influence, underscoring its role as the primary determinant of stock valuation among LQ45 firms. The study is limited by its relatively short observation period and restricted sample, suggesting caution in generalizing the results. Practical implications highlight the importance of EPS as a key indicator for investors in decision-making, while firms are encouraged to strengthen financial reporting transparency to enhance market confidence. The originality of this research lies in providing recent empirical evidence on the decisive role of EPS in shaping stock prices in the Indonesian capital market, thereby enriching the literature on financial performance and investment behavior in emerging markets
USING INORGANIC SAMPLE TO MAKE HANGING PLANT POT CRAFT IN GAMPONG BAGOK PANAH DUA T. Edyansyah; Muhammad Roni; Amru Usman; Em Yusuf Iis; Rusydi Abubakar; Rico Nur Ilham
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19465679

Abstract

This community service activity aims to address the problem of poorly managed inorganic waste in Bagok Panah Dua Village, Darul Aman District, East Aceh Regency. The local community, predominantly farmers, faces an increasing amount of waste that can negatively impact their health and the environment. One solution offered is to process inorganic waste, especially used bottles, into handicrafts in the form of hanging plant pots. Through training and mentoring, the community is provided with skills to recycle waste into products with economic value, while simultaneously raising awareness of the importance of waste management. This activity was carried out using an empowerment-based approach, where the community is invited to actively participate in sorting and recycling waste at the household level. The results of this activity demonstrated high enthusiasm from the community who successfully utilized used bottles to create marketable plant pots. In addition, this activity also succeeded in raising environmental awareness and having a positive impact on the community's economy. Despite several obstacles, such as a lack of additional resources to beautify the products, this activity still managed to provide significant benefits to the community of Bagok Panah Dua Village.
FLORIST'S MSME MARKETING STRATEGY IN INCREASING SALES AND BUSINESS COMPETITIVENESS Suryani Lubis; Marina; Muhammad Ibrahim; Ariful Maulana; Amru Usman
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1614

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth and equitable distribution of income. However, many MSMEs still face challenges in implementing marketing strategies, particularly amidst technological advancements and increasingly digital consumer behavior. This study aims to analyze the marketing strategies implemented by the MSME YDP Florist to increase sales and business competitiveness. The research method used is a qualitative approach with data collection techniques through interviews, observations, and literature studies. The results show that YDP Florist has implemented offline and online marketing strategies utilizing digital media. The implementation of appropriate and integrated marketing strategies has been proven to have a positive impact on increasing sales and business competitiveness. This research is expected to serve as evaluation material and a reference for other MSMEs in developing effective marketing strategies.
CAPITAL AND INCOME ANALYSIS IN WHOLESALE BUSINESS UD. RIZKI JAYA Amru Usman; Raisa Salsabila; Sara Yulis; Farica Yusrina Lubis; Cut Safani; Rafsanjani Rafsanjani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.32

Abstract

Development era which modern also participate give impact positive with development industry trade, one of which is in the field of wholesale trade. UD shop. Rizki Jaya one of the grocery stores that opened because of the creative desire of the shop owner, namely Pak Syaiful, to create jobs as well as income to fulfill daily life. The purpose of this study is to determine the effect of capital business on the success of the store, as well as knowing an increase in the income of UD Grocery Stores. Rizky Jaya. The research was conducted using quantitative and qualitative methods. Data collection, as well as subsequent interviews observations will be made. UD shop. Rizki Jaya has carried out Management Aspects, namely planning, supervision, marketing strategy, and financial management. Capital has a big influence on business developmentand the success of UD Stores. Rizky Jaya. There is an increase in UD Shop revenue. Rizki Jaya, improvement is influenced by the interests of the community. It is necessary to make improvements to the implementation of aspects of management by shop owner UD. Rizki Jaya, especially in the aspect of supervision, as well as the form of report writing, must be more detailed in Ledger so cash flow can be pictured well.
MARKET RATIO ANALYSIS TO ASSESS FINANCIAL CONDITION AT PT. HM SAMPOERNA, Tbk. Amru Usman; Annisa Karim Sinaga; Ade Ratna Dewi; Irhamah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.176

Abstract

This research was conducted with the aim of knowing how the financial performance of a company with financial analysis. Company with financial analysis. PT H.M Sampoerna Tbk has an efficient and healthy financial performance so as to increase the company's profits and achievements. Efficient and healthy so that it can increase profits and company performance. Analysis that analysis conducted at PT H.M Sampoerna includes liquidity ratios, solvency ratios, profitability ratios and activity ratios. Activity ratio. The results of this study are based on liquidity ratios proxied by Current Ratio and Quick Ratio. Quick Ratio, the company's financial performance conditions are not good. Profitability ratios proxied by Net Profit Margin, Return on Assets, and Return on Equity the company's financial performance conditions are good. Solvency ratios proxied by Debt to Total Assets Ratio and Debt to Total Equity Ratio are in good condition. the company's financial performance is good.
ANALYSIS BUSINESS DEVELOPMENT STRATEGY AT PT. GOTO GOJEK TOKEPEDIA, TBK. FOR LONG-TERM GROWTH POST IPO Rico Nur Ilham; Amru Usman; Wahyuddin; Tarmizi Abbas; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.209

Abstract

Startups that are growing quickly have an impact on the Indonesian economy. Due to its high degree of excitement, Indonesia is one of the five nations with the most startups. One of them is PT. Please visit Gojek Tokopedia (GOTO). Leading an IPO on the Indonesia Stock Exchange (IDX) is one of the decisions made by GoTo to collect funding or operational capital for the firm. The capital cycle, clearly, cannot be detached from the systems chosen by the organization. Internal and external environment analyses are the two components of corporate growth plans. This study employed the descriptive qualitative approach, and the methodology of data collection entailed reading evaluations of scientific literature.
Pengaruh Cash Flow, Capital Expenditure Dan Leverage Terhadap Profitabilitas Perusahaan BUMN Sektor Industri Pengolahan Riski Sijabat; Rany Gesta Putri Rais; Rayyan Firdaus; Amru Usman
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 3 (2022): Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i3.8642

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Cash Flow, Capital Expenditure dan Leverage Terhadap Profitabilitas Perusahaan BUMN Sektor Industri Pengolahan. Sampel dalam penelitian ini adalah perusahaan BUMN sektor industri pengolahan. Dalam penarikan sampel, penulis menggunakan teknik purposive sampling yaitu metode penarikan sampel dengan menggunakan kriteria tertentu. Data yang diperoleh dari publikasi web resmi masing masing perusahaan. Penelitian ini menggunakan sebanyak sebanyak 30 sampel dengan estimasi regresi linear berganda. Hasil penelitian menemukan bahwa cash flow dan capital expenditure tidak memiliki pengaruh dan tidak signifikan terhadap profitabilitas, sedangkan leverage berpengaruh dan signifikan terhadap profitabilitas.
Pengaruh Regulasi Keuangan Daerah, Sistem Pengendalian Internal Pemerintah, SiLPA Dan Perubahan Anggaran Terhadap Penyerapan Anggaran Di Kota Tebing Tinggi (Studi Pada Satuan Kerja Perangkat Daerah Di Kota Tebing Tinggi) Hanggara Setiawan; muhammad yusra; amru usman; arliasnyah arliansyah
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 3 (2022): Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i3.9874

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengaruh regulasi keuangan daerah, sistem pengendalian internal daerah, silpa, dan perubahan anggaran terhadap penyerapan anggaran di Kota Tebing Tinggi. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) di Kota Tebing Tinggi. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dengan cara membagikan kuesioner kepada 87 responden bagian Kepala SKPD, Kasubbag Keuangan, PPTK, dan Bendahara Pengeluaran pada SKPD di Kota Tebing Tinggi, metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Regulasi keuangan daerah secara parsial berpengaruh positif dan signifikan terhadap penyerapan anggaran, (2) sistem pengendalian internal pemerintah secara parsial berpengaruh positif dan signifikan terhadap penyerapan anggaran, (3) SiLPA secara parsial berpengaruh positif dan signifikan terhadap penyerapan anggaran, (4) perubahan anggaran secara parsial berpengaruh positif dan signifikan terhadap penyerapan anggaran di Kota Tebing Tinggi 
Pengaruh Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan (Studi Pada Perusahaan Subsektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) Nur Akmalia; Mursidah Mursidah; Hendra Raza; Amru Usman
Jurnal Akuntansi Malikussaleh (JAM) Vol. 1 No. 3 (2022): Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jam.v1i3.10352

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Indepeden, Komite Audit, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan. Sampel dalam penelitian ini adalah Perusahaan Subsektor Transportasi yang terdaftar di Bursa Efek Indonesia periode 2018 - 2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 38 Perusahaan Subsektor Transportasi periode 2018-2020. Pengujian dalam penelitian ini menggunakan statistik deskriptif, uji asumsi klasik dan uji hipotesis. Uji asumsi klasik terdiri dari uji normalitas, uji multikolinearitas dan uji heteroskedastitas. Sedangkan untuk uji hipotesis terdiri dari uji parsial (uji signifikasi). Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan melalui website www.idx.co.id dan website masing-masing perusahaan. Hasil penelitian menunjukkan bahwa Kepemilikan institusional dan Kepemilikan Manajerial berpengaruh positif terhadap Integritas Laporan Keuangan. Ukuran Perusahaan berpengaruh negatif terhadap Integritas Laporan Keuangan. Sedangkan Komisaris Independen, Komite Audit dan Leverage tidak berpengaruh terhadap Integritas Laporan Keuangan. Nilai koefisien determinasi dalam penelitian ini menunjukkan nilai 0.089528. Hal ini menunjukkan bahwa Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Ukuran Perusahaan dan Leverage mempunyai peranan 8% terhadap Integritas Laporan Keuangan.  
Co-Authors Ade Ratna Dewi andika saputra Annisa Karim Sinaga Ariful Maulana Arliansyah arliasnyah arliansyah Cut Safani EM Yusuf Iis Farica Yusrina Lubis Frengki Putra Ramansyah Hanggara Setiawan Hendra A Irhamah Iswadi Iswadi Bensaadi Jubaidah Jubaidah M Haykal Mardiaton Mardiaton Marina Maulina Maulina Mohammad Roni Mohd. Heikal Muammar Khaddafi Muhammad Ibrahim Muhammad Roni Mukhlish Muhammad Nur Muliani Muliani Mursidah Mursidah Muttaqien Naz'aina Naz'aina Nazaina Nazaina Nur Akmalia Nurnajimah Rangkuty Rafsanjani Rafsanjani Raisa Salsabila Rany Gesta Putri Rais Ravita Sherliana Rayyan Firdaus Rico Nur Ilham rika astuti harahap Riski Sijabat Rusydi Abubakar Sajida Khairullah Sara Yulis Siti Nabila Sri Mulyati Suryani Lubis T. Edyansyah, T. Edyansyah Tarmizi Abbas Tihajar Tihajar Varucha Ridha Lubis Wahyuddin Yunina Yunina Yusra, Muhammad