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All Journal Niagawan Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Etihad: Journal of Islamic Banking and Finance Journal Of Islamic Social Finance Management International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) KOLONI International Journal of Economic Research and Financial Accounting Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman JRTI (Jurnal Riset Tindakan Indonesia)
Nur Mutiah
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Abstract

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
COMMUNITY EMPOWERMENT IN UTILIZING SALAK FRUIT WASTE BY ADOPTING CREATIVE ECONOMIC INDUSTRY IN SITARATOIT VILLAGE Delima Sari Lubis; Rini Hayati; Nur Mutiah; Risna Hairani; Replita; Aliman Syahuri Zein; Sri Meylinda
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2114

Abstract

Salak (Salacca Zalacca) is a tropical fruit horticultural commodity native to Indonesia. It has important nutritional content and benefits for the human body, one of the central areas of salak production in Indonesia is Sitaratoir Village which is located in the West Angkola sub-district of South Tapanuli Regency, North Sumatra Province. Based on data from BPS (Central Statistics Agency), salak production in the West Angkola sub-district is 319,907 quintals (kw), the high amount of salak production makes the area export to other areas in the form of fresh fruit. The weakness of this salak fruit is that it rots easily so it cannot be reused, coupled with the inability of the surrounding community to process salak fruit waste into something of economic value. Therefore, efforts are needed to recycle salak waste based on the creative economy industry through Community Service (PKM). This activity aims to increase the potential of salak waste through utilization into environmentally friendly floor cleaner products as an effort to improve the welfare of the local community. This activity is carried out in several stages, the first is to establish cooperation with local government officials, the second stage is to conduct preliminary tests on product manufacturing, socialization and finally assistance in product processing in the community. The output produced in this PKM activity is a floor cleaner product which is then published in the form of a journal or published in print media.
Dampak Budaya Organisasi terhadap Kepuasan kerja dan Kinerja Guru Suseno, Bambang; Ilham, Muhammad; Mutiah, Nur
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2666

Abstract

Latar belakang: Sekolah lembaga pendidikan formal yang memberikan layanan pendidikan membutuhkan kualitas guru. Tingkat keberhasilan guru adalah menjalakan tugas dengan penuh tanggung jawab. Guru merupakan sumber daya manusia yang dihadapankan kendala dalam meningkatkan kinerja. Kinerja guru dipengaruhi faktor budaya organisasi. dan kepuasan kerja, Metode: Penelitian bersifat asosiatif kuantitatif, diperoleh dari data primer menggunakan survei dengan membagikan Google Form. Subjek berjumlah 42 orang guru SMPS Maitreyawira Deli Serdang. Hasil: Hasil pengujian hipotesis semua diterima, hasil pengujian diperoleh (1) budaya organiasi terhadap kepuasan dengan coeficient path 0,808 dan signifikansi 0,000, (2) budaya organisasi terhadap kinerja guru dengan coeficient path 0,569 dan signifikansi 0,000, (3) kepuasan kerja terhadap kinerja guru dengan coeficient path 0, 310 dan signifikansi 0,042, (4) kepuasan kerja memediasi antar budaya organisasi terhadap kinerja guru dengan coeficient path 0,250 dan signifikansi 0,026. Kesimpulan: Budaya organisasi berpengaruh terhadap kepuasan kerja; (2) budaya organisasi berpengaruh positif dan siginifikan terhadap kinerja guru; (3) kepuasan kerja berpengaruh terhadap kinerja organisasi; (4) budaya organisasi berpengaruh terhadap kinerja guru melalui kepuasan kerj
Analisis pengaruh nilai tukar rupiah, inflasi dan suku bunga terhadap cadangan devisa indonesia periode 2017-2023 Rizky Amelia Zahra; Nur Mutiah
JRTI (Jurnal Riset Tindakan Indonesia) Vol. 9 No. 2 (2024): JRTI (Jurnal Riset Tindakan Indonesia)
Publisher : IICET (Indonesian Institute for Counseling, Education and Therapy)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/30034694000

Abstract

Faktor penting dalam meningkatkan cadangan devisa yaitu ekspor, impor, inflasi, bi rate dan utang luar negeri. Cadangan devisa memainkan peran krusial, ketika cadangan devisa mengalami peningkatan maka dapat memberikan nilai tambah dalam menjaga stabilitas ekonomi dan membantu negara mengatasi krisis agar tidak mudah tergoncang. Sebaliknya, keterbatasan cadangan devisa dapat menyebabkan defisit neraca pembayaran atau penurunan nilai tukar, yang mengakibatkan ketidakstabilan dalam memfasilitasi perdagangan internasional dan melemahkan ekonomi negara. Inflasi yang terus meningkat dapat menyebabkan penurunan cadangan devisa, sedangkan inflasi yang menurun dapat menyebabkan penurunan cadangan devisa dan suku bunga dapat memengaruhi cadangan devisa dimana suku bunga yang menarik dapat membuat masyarakat beinvestasi sehingga nilai mata uang meningkat terhadap mata uang asing. Penelitian ini bertujuan untuk mengetahui analisis pengaruh nilai tukar rupiah, inflasi dan suku bunga terhadap cadangan devisa Indonesia pada periode 2017 januari – 2023 desember menggunakan uji asumsi klasik yaitu uji multikolinearitas, uji heterokedastisitas dan uji autokorelasi. Penelitian ini menggunakan data sekunder yang merupakan angka diperoleh secara tidak langsung seperti laporan keuangan dari  website https://databoks.katadata.co.id, https://satudata.kemendag.go.id dan www.bi.go.id. Metode penelitian ini menggunakan penelitian kuantitatif dimana metode pengukuran numerik dan analisis statistik untuk mengumpulkan data dan menjawab pertanyaan peneliti. Data ini diolah menggunakan bantuan software IBM SPSS versi 16. Berdasarkan hasil penelitian variabel nilai tukar rupiah tidak berpengaruh signifikan terhadap cadangan devisa Indonesia, variabel inflasi berpengaruh positif dan signifikan terhadap cadangan devisa Indonesia dan variabel suku bunga berpengaruh positif dan signifikan terhadap cadangan devisa Indonesia periode 2017 jan – 2023 des.
Co-Authors Ali Hardana Aliman Syahuri Zein Bambang Suseno Bambang Suseno Delima Sari Lubis Harahap, Darwis Hasibuan, Fauziah Andriany Ihdi Aini Laksono Trisnantoro Lismawati, Lismawati Lubis, Delima Sari Muhammad Ilham Nurul Qosimah Siregar Replita Rini Hayati Risna Hairani Sitompul Rizky Amelia Zahra Rizky Fatmawati Saima Putri Siregar Sri Meylinda Try Wahyu Utami Walidah Izzah Nabila Zahra, Rizky Amelia Zakia Ananda Ritonga Zein, Aliman Syahuri