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Eka Learning Center (ELC) Tutoring Assistance thru the Development of SOPs and a Transparent Bookkeeping System Based on Excel Software Anora, Ayu; Multazam, Muhammad; Mardhiah, Ainol; Muktarullah, Millatina; Ningsih, Eka Utami; Yusnidar; Aulia, Muhammad Kahfi
Unram Journal of Community Service Vol. 6 No. 3 (2025): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i3.1128

Abstract

Non-formal educational institutions such as tutoring centers play a vital role in enhancing the quality of education within communities. However, many of these institutions face challenges in management governance, particularly in establishing standardized operational procedures and financial accountability systems. This community engagement program aimed to strengthen the management capacity of the Eka Learning Center (ELC) by developing Standard Operating Procedures (SOPs) and an accountable, transparent bookkeeping system using Microsoft Excel. The method adopted was a participatory approach, consisting of socialization sessions, technical training, simulation practices, and intensive mentoring for ELC administrators. The outcomes demonstrated a significant improvement in the partners’ understanding and skills in preparing applicable SOP documents and recording financial transactions systematically through customized Excel templates. Furthermore, the partners showed enhanced capacity in generating basic financial reports that are internally and externally accountable. This program contributed positively to increasing operational efficiency and institutional transparency. The success of this activity is expected to serve as a model for similar educational institutions and support the achievement of Sustainable Development Goals (SDGs), particularly in the areas of quality education and good institutional governance.
MARKETING STRATEGY TRAINING FOR MSMES IN LHOKSEUMAWE CITY Safwan; Yusnidar; Azhari; Almunadiya; Rahmiatul Aula; Noratul
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4325

Abstract

Many MSMEs in Lhokseumawe City still lack effective marketing management, and many women in the Family Welfare Movement (PKK) are unemployed. This demonstrates the potential for entrepreneurship development in Lhokseumawe City. The purpose of Community Service is to motivate the community to become interested in entrepreneurship by utilizing existing potential. The targets are MSMEs, unemployed housewives, and PKK women. The benefits of Community Service are expected to encourage MSMEs and housewives to become entrepreneurial, to be able to start and run businesses, and to assist the government in reducing unemployment. The methods used for implementing community service activities include training, lectures, and discussions. Community service activities will be implemented in the even semester of 2024-2025.
THE EFFECT OF COMPENSATION AND CAREER OPPORTUNITIES ON JOB SATISFACTION OF EMPLOYEES OF THE LHOKSUKON SHARIA COURT, NORTH ACEH REGENCY Sutan Febriansyah; Yusnidar; Almunadiya; Rahmiatul Aula; Raudhatinur; Raudhatul Jannah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1272

Abstract

In the modern era, human resource development is very important and crucial because it produces employees who are innovative, creative, have initiative, able to solve problems, have broad expertise, and have extraordinary work abilities. The purpose of this study is to determine whether Motivation and Job Satisfaction Influence the Performance of Employees of the 92nd Representative Office of Bank Indonesia Lhokseumawe. Sample determination uses the slovin formula with a sample size of 1,000 people. The results of the study say that Motivation and Job Satisfaction have a positive and significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. In the Anova test or F-test, motivation and job satisfaction together have a significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. Determination of the results of the data study shows that the R2 value is 0.578 or 57.8%, this illustrates that the influence of Motivation and Job Satisfaction on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia is 57.8% and the remaining 42.3% is influenced by other unknown variables and is not included in this regression analysis.
THE EFFECT OF WORK-LIFE BALANCE AND ORGANIZATIONAL SUPPORT ON EMPLOYEE WELFARE AT TVRI NORTH SUMATRA STATION Yusnidar; Rahmiatul Aula; Ismed Wijaya; Zulfa Salma Fatin; Tasyaul Askia; Lia Rista
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1273

Abstract

This study aims to analyze the influence of Work-Life Balance and Organizational Support on Employee Welfare at TVRI North Sumatra Station. This study was conducted at TVRI North Sumatra Station in January 2025, using a survey method involving 98 employee respondents as samples. Data were collected through a questionnaire in the form of a google form distributed to respondents and then analyzed using multiple linear regression tests and correlation coefficient tests to test the simultaneous and partial influence of the Work-Life Balance and Organizational Support variables on Employee Welfare. The results of the study showed that simultaneously, the Work-Life Balance and Organizational Support variables had a significant effect on Employee Welfare with an F count value of 257.327 which was greater than F table 2.70 and a significance level of 0.000 (<0.05). Partially, Work-Life Balance significantly influences Employee Well-Being, with a calculated t-value of 2.861, which is greater than the t-table of 1.660 and a significance level of 0.005 (<0.05). Organizational Support significantly influences Employee Well-Being, with a calculated t-value of 6.441, greater than the t-table of 1.660 and a significance level of 0.000 (<0.05). The correlation coefficient of 0.919 indicates a very strong relationship between the two variables, while the R2 value of 0.844 indicates that 84.4% of the variation in Employee Well-Being can be explained by Work-Life Balance and Organizational Support, while the remaining 16.6% is influenced by other variables. In conclusion, TVRI North Sumatra Station is recommended to improve its Work-Life Balance policy through work flexibility and equitable distribution of organizational support for all employees. Management also needs to strengthen internal communication and pay attention to workloads to maintain employee well-being.
THE EFFECT OF SERVICE QUALITY AND CUSTOMER VALUE ON CUSTOMER SATISFACTION AT PT. BANK SYARIAH INDONESIA TBK KCP PEUDADA, BIREUEN DISTRICT Azhari; Yusnidar; Raudhatinur; Khairul Umam
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1275

Abstract

Companies must have clear long-term goals. Companies must strive to generate as much profit as possible. A customer-oriented approach should be implemented more systematically to be more effective. Because the majority of Indonesia's population is Muslim, the Islamic banking market in Indonesia is very large. Most banks use an interest system, but Islamic banks use a profit-sharing system. The purpose of this study was to determine whether service quality and customer value affect customer satisfaction at PT. Bank Syariah Indonesia Tbk KCP Peudada, Bireuen Regency. The method in determining the number of samples used Cochran as many as 97 customers with the determination using purposive sampling. The results of the study said that service quality and customer value on Customer Satisfaction at PT. Bank Syariah Indonesia, Tbk KCP Peudada, Bireuen Regency is 62.3% and the remaining 37.7% is influenced by other variables. F count of 77.548 is greater than F table of 3.09 which means that together the independent variables have a significant effect on the dependent variable. Service Quality (X1) and Customer Value (X2) have a positive and significant impact on Customer Satisfaction at PT. Bank Syariah Indonesia, Tbk, Peudada Branch Office, Bireuen Regency. Conclusion: Service quality enhances relationships and provides the desired value to customers, with the goal of ensuring customer satisfaction during transactions. By introducing Sharia products to customers, we aim to enhance customer satisfaction during transactions and as a customer overall.
ECONOMIC EMPOWERMENT OF VILLAGE COMMUNITIES THROUGH FINANCIAL MANAGEMENT TRAINING AND SUSTAINABLE MICRO-BUSINESS DEVELOPMENT IN LHOKSEUMAWE CITY Sutan Febriansyah; Muhammad Multazam; Almunadiya; Raudhatinur; Nura Usrina; Yusnidar; Lia Rista
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.4324

Abstract

This activity aims to increase the financial literacy capacity of village communities, strengthen the ability of micro-entrepreneurs to manage business finances effectively, and encourage the sustainability of businesses based on local potential. The training was held for one day and attended by 35 participants consisting of MSMEs, entrepreneurial housewives, and village youth in the Lhokseumawe City area. The implementation method included three main stages, namely: (1) preparation and coordination with village partners; (2) implementation of the training covering two main materials—simple financial management and sustainable micro-enterprise development strategies; and (3) evaluation and mentoring after the training for two months. A participatory approach was used so that participants actively discussed and directly implemented financial recording practices. The results of the activity showed a significant increase in participant understanding and skills. Before the training, only around 28% of participants were able to record their finances, while after the training, this figure increased to 87%. Participants also showed increased awareness of the importance of separating personal and business finances, and began planning more targeted business development strategies. In addition, small business groups were formed at the village level as an initial step towards sustainable economic empowerment. This PKM activity makes a real contribution to increasing the economic capacity of village communities and strengthening collaboration between universities and the community.
TRAINING ON BUSINESS LICENSING THROUGH THE OSS APPLICATION AND MSME GOVERNANCE IN JAMBO MESJID VILLAGE, BLANG MANGAT DISTRICT LHOKSEUMAWE CITY Yusnidar; Muhammad Multazam; Ayu Anora; Raudhatinur; Teuku Afriliansyah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 1 (2026): March-June 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18959033

Abstract

This study aims to enhance the understanding and capacity of Micro, Small, and Medium Enterprises (MSMEs) in Jambo Mesjid Village, Blang Mangat District, Lhokseumawe City, regarding business legality and governance through training on the Online Single Submission (OSS) application. Many MSMEs in the region still lack legal recognition due to limited knowledge, complex licensing procedures, and insufficient socialization from the government. The training was carried out through three main stages: initial socialization of the importance of legality and risk-based licensing regulations, introduction and practice of using the OSS application, and workshops on MSME governance including administration, production, digital marketing, and good governance principles. The results showed a significant improvement in participants’ knowledge, as indicated by an increase in OSS-related understanding from 25–30% in the pre-test to 80–85% in the post-test. Most participants successfully registered their businesses and obtained a Business Identification Number (NIB) during the training, marking their first step toward formal legality. Furthermore, participants gained skills in simple financial management, quality control, and digital marketing practices. The training also raised awareness of good governance as a foundation for sustainable MSME growth. These findings highlight the importance of legality and governance in increasing MSME competitiveness, expanding access to financing, and strengthening legal protection.
THE EFFECT OF INFORMATION ASYMMETRY AND ACCOUNTING CONSERVATISM ON FINANCIAL PERFORMANCE Ihsan Arif; Raudhatinur; Ismed Wijaya; Putri Yamin; Yusnidar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

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

Abstract

Financial performance is a key indicator used to evaluate a company’s success in creating value for shareholders. From the perspective of agency theory, conflicts of interest between managers (agents) and owners (principals) may lead to information asymmetry, which can affect decision-making quality and corporate performance. On the other hand, accounting conservatism is considered a governance mechanism that helps reduce agency conflicts and enhance the credibility of financial reporting. In healthcare sector companies listed on the Indonesia Stock Exchange during the 2022–2023 period, post-pandemic industry dynamics and global economic pressures demand greater transparency and prudence in financial reporting. Therefore, it is important to examine whether information asymmetry and accounting conservatism influence corporate financial performance. This study employs a quantitative approach using secondary data in the form of annual financial statements of healthcare sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period. The sampling technique used is purposive sampling based on predetermined criteria, resulting in 29 companies as the research sample. Data analysis was conducted using multiple linear regression, including classical assumption tests (normality, heteroscedasticity, and multicollinearity), partial tests (t-test), simultaneous test (F-test), and the coefficient of determination (Adjusted R²). The findings indicate that partially, Information Asymmetry does not have a significant effect on Financial Performance (t-value = 0.999; sig. = 0.322 > 0.05). Conversely, Accounting Conservatism has a positive and significant effect on Financial Performance (t-value = 2.991; sig. = 0.004 < 0.05). Simultaneously, Information Asymmetry and Accounting Conservatism significantly influence Financial Performance (F-value = 4.644; sig. = 0.014 < 0.05). The Adjusted R² value of 0.519 indicates that the independent variables explain 51.9% of the variation in Financial Performance, while the remaining 48.1% is influenced by other variables not included in the model. This study concludes that Accounting Conservatism plays an important role in improving Financial Performance in healthcare sector companies. Meanwhile, Information Asymmetry is not proven to have a significant effect on Financial Performance. Simultaneously, both variables significantly contribute to Financial Performance, although other factors outside the model also influence corporate performance. These findings emphasize the importance of prudence in financial reporting as a mechanism to reduce agency conflicts and enhance firm value.