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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Riset Mahasiswa Akuntansi (JRMA) JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Monex: Journal of Accounting Research Sebatik Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Vokasi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Mitra Mahajana: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Masyarakat Tapis Berseri Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Inovasi Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi Accounting Journal of Ibrahimy (AJI) Malik Al-Shalih Jurnal Ekualisasi
Rizki Ramadhan
D3 Akuntansi, Politeknik Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Other

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ANALISIS PERBANDINGAN NPM DAN ROA PADA PERKEBUNAN KELAPA SAWIT BUMN DAN SWASTA DI INDONESIA Radja, Radja; Sari, Dewi Maya; Ramadhan, Rizki; Arfiani, Mutia
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2565

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja keuangan perusahaan perkebunan kelapa sawit milik Badan Usaha Milik Negara (BUMN) dan perusahaan swasta di Indonesia dengan menggunakan rasio keuangan Net Profit Margin (NPM) dan Return on Assets (ROA) pada periode 2022–2023. Penelitian ini menggunakan metode kuantitatif deskriptif dengan teknik pengambilan sampel purposive sampling, sehingga diperoleh 12 perusahaan perkebunan kelapa sawit BUMN dan 14 perusahaan swasta sebagai sampel. Analisis data dilakukan dengan pendekatan kuantitatif deskriptif dan komparatif. Hasil penelitian menunjukkan bahwa perusahaan swasta memiliki kinerja keuangan yang lebih baik dibandingkan BUMN, baik dari sisi NPM maupun ROA selama periode 2022 dan 2023. Pada perusahaan BUMN, rata-rata NPM dari kedua periode tersebut sebesar 6,4%. Sebaliknya, perusahaan swasta memiliki rata-rata NPM yang lebih tinggi yaitu sebesar 10,4%. Dari sisi ROA, BUMN mencatat rata-rata yang lebih rendah pada dua tahun tersebut yaitu sebesar 2,4 %, sedangkan perusahaan swasta mencatat rata-rata yang lebih tinggi dan relatif stabil yaitu sebesar 6,6%. Temuan ini mengindikasikan bahwa perusahaan swasta lebih efisien dalam menghasilkan laba dan memanfaatkan aset dibandingkan BUMN. Namun, kedua kelompok perusahaan masih berada di bawah standar ideal industri, sehingga diperlukan perbaikan struktur biaya, inovasi operasional, dan tata kelola yang lebih efektif untuk meningkatkan kinerja keuangan di masa depan.Kata Kunci: Net Profit Margin; Return on Assets; Perkebunan Kelapa Sawit.
PENERAPAN METODE FULL COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KULINER PANCONG BECEK Aditya, Riki; Sari, Dewi Maya; Rudianto, Totok; Arfiani, Mutia; Ramadhan, Rizki
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2576

Abstract

Proyek akhir ini bertujuan untuk menentukan harga pokok produksi dan harga pokok penjualan pada kuliner Pancong Becek serta perbandingan harga pokok produksi dengan harga jual.   Hasil penelitian ini adalah Perhitungan Harga Pokok Produksi dengan Metode Full Costing Perhitungan harga pokok produksi menggunakan metode Full Costing pada UMKM Pancong Becek bulan April 2025 menunjukkan total biaya produksi sebesar Rp28.464.000 untuk 3.256 porsi, sehingga menghasilkan HPP per porsi sebesar Rp8.741. Untuk varian Best Seller, HPP yang diperoleh adalah Cokelat Keju sebesar Rp8.741 per porsi, Tiramisu Oreo sebesar Rp8.740 per porsi, dan Coco Crunchi sebesar Rp8.744 per porsi. Sedangkan  harga  jual  per  porsi untuk  tiap-tiap  varian  Best  Seller  adalah  Rp15.000. Perhitungan Harga Pokok Penjualan Harga pokok penjualan UMKM Pancong Becek pada bulan April 2025 sebesar Rp28.464.000, yang sama dengan nilai harga pokok produksi karena tidak terdapat persediaan awal dan akhir barang jadi. Perbandingan Berdasarkan perhitungan Objekdan Metode Full Costing Terdapat perbedaan signifikan antara kedua metode perhitungan HPP. Berdasarkan perhitungan Objek menghasilkan HPP yang lebih rendah yaitu Cokelat Keju  sebesar Rp7.608 per porsi, Coco Crunchi sebesar Rp7.208 per porsi, dan Tiramisu Oreo sebesar Rp6.608 per porsi. Sementara metode Full Costing menghasilkan HPP yang lebih tinggi dengan rata-rata Rp8.741 per porsi. Kata Kunci: Full Costing, Harga pokok produksi
IMPLEMENTATION OF IoT FOR NUTRITION MONITORING AND CONTROL IN OPTIMIZING HYDROPONIC CROP PRODUCTION IN GREENHOUSE Rouhillah, Rouhillah; Susilawati, Feri; Ramadhan, Rizki
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 Nomor 3 November 2025
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v6i3.7038

Abstract

This community service program aims to enhance the efficiency and productivity of hydroponic kale cultivation by leveraging the Internet of Things (IoT) technology. The activity partners are greenhouse managers in Beurawe Village, Kuta Alam District. The primary challenges faced by partners include limited monitoring tools for pH and EC levels of nutrient solutions, minimal technical expertise, and a lack of knowledge about plant nutrition and digital marketing. The solutions offered include training in the installation and use of an IoT System implemented using pH and TDS sensors connected to a Wemos D1 Mini microcontroller and displaying data in real-time through a digital dashboard, the preparation of a kale nutrient module, the implementation of a data-based automation system, and digital marketing training. This program is expected to increase the efficiency and productivity of hydroponics, especially in nutrient monitoring and control. Increasing the efficiency and productivity of hydroponics, especially in nutrient monitoring and control and being able to increase water use efficiency by up to 15%, reduce nutrient use by 20%, and increase plant productivity by 20%. This activity involves lecturers and students and supports MBKM policies and the development of sustainable technology-based precision agriculture in the community.  
ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH Rizki Ramadhan; Lilik Purwanti; Diwayana Putri Nasution; Alya Putri
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.636

Abstract

This study explores the factors influencing accounting students’ interest in entrepreneurship through a qualitative interpretive approach. Motivated by Indonesia’s relatively low entrepreneurship ratio of 3.74% compared to neighboring countries, the research seeks to understand why students’ entrepreneurial interest remains limited despite compulsory entrepreneurship courses and growing business opportunities. Using a descriptive qualitative design, data were collected through in-depth interviews and observations of 30 accounting students from the 2022 intake at Aceh Polytechnic and analyzed thematically. The results show that entrepreneurial motivation marked by hard work, perseverance, resilience, and goal commitment and entrepreneurial knowledge covering business fundamentals, risk management, opportunity recognition, and digital business practices significantly shape students’ entrepreneurial interest. The study concludes that entrepreneurial intention arises from the interaction of psychological, educational, and environmental factors, emphasizing the need to strengthen motivation and entrepreneurship education to cultivate innovative, self-reliant, and opportunity-driven graduates who contribute to sustainable economic development in Indonesia.
PENGARUH OBLIGASI SYARIAH (SUKUK) TERHADAP LIKUIDITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizki Ramadhan; Multazimah; Mutia Arfiani
Accounting Journal of Ibrahimy (AJI) Vol 3 No 1 (2025): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i1.7074

Abstract

The objectives of this research are to find out and examine the effects of sharia bonds (sukuk) on the liquidity in companies listed on the Indonesia Stock Exchange. the object of this research is the sector of telecommunications companies that issue sukuk in Indonesia. the research method used is descriptive with a quantitative approach this study uses secondary data with a sample of 4 companies that issue sharia bonds (sukuk) in Indonesia for the 2019-2022 sample time or as many as 16 sample. hypothesis testing in this study uses simple regression analysis. the analysis is made by using SPSS 25 software. the funding of this research indicates that partially sharia bonds (sukuk) do not have any effects on the liquidity.
Co-Authors Abtahi, Muhammad Abthahi, Muhammad Aditya, Riki Ahyar, Rizki Aisyi, Rahazatul Alwi, Sandi Alya Putri Andrey Hasiholan Pulungan Andriano, Muhammad Ardian Ardian Arfiani, Mutia Auliani, Futriga Billian Canara Cut Yunina Eriva Devi Mulia Sari Dewi Maya Sari Dewi Maya Sari Dhiya Aufa Abdurrahman Diwayana Putri Nasution Emilda Kadriyani Emilda Kadriyani Fahmi Fahmi Fauziah , Sri Rani Feri susilawati Fitria, Rosa Fitriningrum, Andriati H, Hilmi Handayani, Meutia Hilmi Hilmi Hilmi Hilmi Ikhsan, Rachmad Irene Maulana Harahap Kadriyani, Emilda Lia Nazliana Nasution Lilik Purwanti M. Akmal Maulivia Riska Mislinawati Mislinawati, Mislinawati Muhammad Abthahi Muhammad Abthahi Muhammad Abthahi Multazimah Mulya Sari, Devi Mutia Arfiani Naria Fitriani Naria, Naria R, Rismadi Rachmad Ikhsan Radja, Radja Rismadi, Rismadi Rollis Juliansyah Rosnidar Rouhillah, Rouhillah Rudianto, Totok Safwan Safwan, Safwan Sara, Fahmi Siti, Siti Sri Rani Fauziah Sri Rani Fauziah, Sri Rani Susilawati, Feri Talbani Farlian Totok Rudianto Wahyu Indah Sari