Article Per Year (5 Year)
p-Index From 2021 - 2026
1.203
P-Index
This Author published in this journals
All Journal AKSIOMA Jurnal Pendidikan Matematika Jurnal Sains Sosio Humaniora Jurnal Vokasi Proceeding Applied Business and Engineering Conference Jurnal Riset Akuntansi Soedirman J-ISCAN : Journal of Islamic Accounting Research AKRUAL : Jurnal Akuntansi dan Keuangan`
Busra Busra, Busra
Unknown Affiliation
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PENGARUH PENGETAHUAN AWAL, KECERDASAN EMOSIONAL DAN PERHATIAN ORANG TUA TERHADAP HASIL BELAJAR MATEMATIKA SISWA MADRASAH TSANAWIYAH DI KECAMATAN GALANG KABUPATEN TOLITOLI Busra, Busra; Idris, Mustamin; Ismaimuza, Dasa
AKSIOMA : Jurnal Pendidikan Matematika Vol 5, No 3 (2016)
Publisher : AKSIOMA : Jurnal Pendidikan Matematika

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

Abstract

 Abstract: The Research aimed at dinding out describing the direct and indirect effects of Prior Knowledge, Emotional Quotiont, and Parents attention on students Achivement of Mathematics in MTs Galang Subdistrict Tolitoli Regency. The Population of the Research was the students MTs Galang Subdistrict, Tolitoli Regency registered in 2015/2016, consisted of 984 students. These samples are taken with probability sampling technique. The data of prior knowledge and toward the mathematics learning which using achievement test, and the data emotional quotient and parents attention are taken with questionnaire. Istrument test cover validity and reliability. Hypotesis  fourth, fifth, sixth, and seventh are using double regression, with significance level α = 0,05. The research findings  indicated that there were significant effect between:First prior knowledge toward themathematics learning with contribution 40,7%. Second, emotional quotient  toward the mathematics learning with contribution 12,1%. Third, parents attention toward the mathematics learning with contribution 11,9%. Forth, prior knowledge and emotional quotient toward the mathematics learning with contribution 45,2%. Fifth, prior knowledge and parents attention toward the mathematics learning with contribution 43,7%. Sixth, emotional quotient and parents attention toward the mathematics learning with contribution 20,1%  and Seventh, prior knowledge, emotional quotient, and parents attention toward the mathematics learning with contribution 47,4%.Keywords: prior knowledge, emotional quotiont,parents attention, toward the mathematics learning
Analysis Business Development to Improvement Micro, Small and Medium Enterprises Income in Lhokseumawe , Aceh Yulianisah, Yulianisah; Audiya , Siti; Hamdani, Hamdani; Busra, Busra; Syarifudin, Syarifudin
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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

Abstract

This study aims are to analyze influence development business , such as capital, location of business and innovation to improvement income of participating MSMEs in the SMEs Sunday Festival in Lhokseumawe City . This Research use quantitative method analysis with Structural Equation Modeling (SEM) using approach based on Partial Least Square (PLS). Research sample consists of 177 MSMEs on Sunday Lhokseumawe City Festival . Data collection techniques were carried out with purposive sampling method with sample that meets the requirements criteria certain. Research results show that indicators development business own significant influence​ to improvement SMEs income Except for the business location variable, all tested variables provide impact for development of MSMEs in Lhokseumawe City. The findings from study this expected can support effort sustainable and effective development of MSMEs in Lhokseumawe City , with focus on optimization factors that influence business success.
Potensi, Peluang Dan Kendala Pengembangan Kakao Di Provinsi Jambi: Sebuah Kajian Pustaka Suharyon, Suharyon; Busra, Busra
Jurnal Sains Sosio Humaniora Vol. 4 No. 1 (2020): Volume 4, Nomor 1, Juni 2020
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v4i1.9762

Abstract

Pada era globalisasi ini pelaksanaan pembangunan perkebnan harus memperhatikan kelestarian ekosistem dan memberdayakan masyarakat sekitar sehingga tidak akan mengakibatkan terjadinya degradasi lahan maupun permasalahan sosial yang lain. Karena pada dasarnya program pembangunan pertanian berkelanjutan (berwasan lingkungan) berawal dari permasalahan pokok tentang bagaimana mengelola sumberdaya lahan secara bijaksana sehingga bisa menopang kehidupan yang berkelanjutan bagi masyarakat dan generasi penerus. Kelembagaan petani perlu dikuatkan melalui pelatihan dan pendampingan petani serta memperbanyak petugas pendamping di lapangan. Kemitraan usaha antara industri/eksportir dengan petani/kelompok tani perlu ditumbuhkan dan ditingkatkan. Kemitraan usaha yang diharapkan adalah kemitraan yang profesional saling menguntungkan dan tidak terbatas dan hanya pemasaran hasil tetapi termasuk teknis budidaya dan peningkatan mutu. Meningkatkan kualitas ekspor kakao dari kakao biji menjadi kakao bubuk atau produk olahan.
PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM DJ AND CAKE COOKIES LHOKSEUMAWE Zulfiar, Edy; Zulkarnaini, Zulkarnaini; Mawaddah, Nurul; Safaruddin, Safaruddin; Sa’diyah, Halimatus; Busra, Busra
Jurnal Vokasi Vol 7, No 2 (2023): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v7i2.4071

Abstract

Salah satu masalah mendasar yang dihadapi oleh para pelaku UMKM adalah kurangnya kemampuan dalam bidang akuntansi termasuk melakukan perhitungan harga pokok produksi dengan benar. Fenomena menunjukkan bahwa masih banyak pelaku UMKM yang belum mampu memperoleh laba secara optimal karena ketidakmampuan mereka dalam menghitung harga pokok produksi secara tepat. Perhitungan harga pokok produksi merupakan hal yang sangat penting mengingat manfaat informasi harga pokok produksi adalah untuk menentukan harga jual produk. Kesalahan dalam menghitung harga pokok produksi akan menyebabkan kesalahan dalam penentuan harga jual produk. UMKM DJ Cake and Cookies merupakan salah satu UMKM bergerak dalam bidang produksi dan penjualan berbagai kue basah dan kue kering. Hasil komunikasi awal tim pengabdian dengan DJ Cake and Cookies menunjukkan bahwa usaha ini belum pernah menghitung harga pokok produksi untuk produk yang dihasilkannya yang dikarenakan pemiliknya belum memiliki pemahaman tentang arti pentingnya menghitung harga pokok produksi. Dengan kondisi tersebut UMKM ini sulit berkembang dan menetapkan harga jual yang bersaing di pasar dengan produk lainnya sehingga dapat diperoleh keuntungan yang maksimal. Berdasarkan permasalahan yang dihadapai oleh UMKM DJ Cakes and Cookies, maka solusi utama yang dapat diberikan untuk mengatasi permasalahan yang dihadapi UMKM DJ cakes and Cookies yaitu penerapan perhitungan harga pokok produksi pada produk yang dihasilkannya yang meliputi identifikasi biaya produksi dan perhitungan harga pokok produksi. Luaran yang dihasilkan dari solusi ini bagi UMKM DJ Cakes and Cookies yaitu tersedianya perhitungan harga pokok produksi untuk setiap jenis produk yang dihasilkan UMKM DJ Cakes and Cookies.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAAN BASIC MATERIAL DI BEI Yadi, Amri; Busra, Busra
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i2.4621

Abstract

The study aims to test the impact of the capital structure and firm size of the company on profitability. The capital structure is measured by the debt-to-equity ratio (DER), the firm size of the corporation is measured by the natural logarithm (Ln), and profitability is measured by the return on assets . (ROA). This research is quantitative. The population used is the entire Basic Materials sector company listed on the Indonesian Stock Exchange (BEI) for the observation period 2018–2022. Data collection techniques use purposive sampling. Nine mining companies met the criteria. Total data of 45 data points, with secondary data of the annual report taken from www.idx.co.id and the annual report of the company. The data analysis technique uses double linear regression with Eviews 12. The results of the research concluded that the capital structure partially affects profitability positively, and the size of the company does not affect profitability. Meanwhile, simultaneously, the capital structure and size of the company influence profitability.
Nilai Perusahaan dalam Perspektif Keberlanjutan: Kajian Literatur atas Carbon Emission Disclosure dan Green Intellectual Capital pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Khairunnisa, Salma; Busra, Busra
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16978

Abstract

This study aims to examine the effect of carbon emission disclosure (CED) and green intellectual capital (GIC) on firm value from a sustainability perspective. The primary objective is to determine the extent to which carbon emission disclosure and the implementation of environmentally focused intellectual capital influence the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach using a causal associative method to measure cause-and-effect relationships between variables. The sample was selected using purposive sampling, focusing on companies that publish annual reports and sustainability reports and disclose data related to carbon emission disclosure and green intellectual capital.The data used are secondary data obtained from the official IDX website and the respective company websites. Firm value is measured using the Tobin's Q ratio, carbon emission disclosure is measured based on the disclosure index developed by Choi et al. (2013), and green intellectual capital is assessed through the components of green human capital, green structural capital, and green relational capital. The analysis was conducted using multiple linear regression with the help of SPSS software.The results indicate that the residual data are normally distributed and that the regression model meets classical assumptions. Hypothesis testing shows that carbon emission disclosure has no significant effect on firm value, with a probability value of 0.4350. In contrast, green intellectual capital has a significantly positive effect on firm value, with a coefficient of 0.808346 and a probability of 0.0000.
PENINGKATAN KOMPETENSI SISWA SMKN 5 KOTA LHOKSEUMAWE DALAM MENYUSUN LAPORAN KEUANGAN DENGAN MYOB ACCOUNTING Zulfiar, Edy; Busra, Busra; Faisal, Faisal; Mawaddah, Nurul
Jurnal Vokasi Vol 6, No 1 (2022): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v6i1.2936

Abstract

Diabetes melitus (DM) merupakan suatu kelompok penyakit metabolik denganciri hiperglikemia yang bisa disebabkan oleh kelainan sekresi insulin, kerjainsulin, atau meliputi keduanya. Jumlah penyandang DM di Desa Uteun Kotmengalami peningkatan dimana pada tahun 2020 sebanyak 8 orang dan padatahun 2021 meningkat menjadi 22 orang. Permasalahan yang dijumpai di DesaUteun Kot mengenai DM yaitu rendahnya tingkat pengetahuanmasyarakat DesaUteun Kot mengenai penyakit DM, belum adanya program Pemantauan GulaDarah (PGDM), dan belum tersedianya alat pemeriksaan kadar gula darah padakader ataupun penyandang DM. Kegiatan ini bertujuan untuk menciptakanpenyandang DM Desa Uteun Kot yang siaga terhadap penyakitnya melaluiprogram PGDM. Metode pelaksanaan yang digunakan yaitu pemberian edukasitentang diabetes, program PGDM, pemeriksaan kadar gula darah sewaktu,pelatihan penggunaan glucometer, dan penghibahan glucometer kepadapenyandang dan kader DM. Hasil pelaksanaan kegiatan menunjukkan bahwapeserta kegiatan sangat antusias dalam mengikuti kegiatan ini, yang ditandaidengan peningkatan pengetahuan peserta tentang diabetes dan PGDM.Berdasarkan hasil post test yang dilakukan, Para kader dan penyandang DMsudah mampu menggunakan glucometer untuk melakukan pemeriksaan kadargula darah. Glucometer yang dibagikan kepada kader dan penyandang DMdiharapkan pemeriksaan gula darah dapat dilakukan secara rutin serta mencatathasil pengukuran ke dalam kartu control gula yang telah dibagikan, sehinggadiharapkan kadar gula penyandang DM dapat terpantau dengan baik.
SUSTAINABLE DRIVERS OF FIRM VALUE: THE ROLE OF GREEN FINANCE, FINANCIAL PERFORMANCE AND ENVIRONMENTAL PERFORMANCE farah; Busra, Busra
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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

Abstract

In the current era of sustainability, the influence of green finance on financial performance and firm value has become a strategic issue receiving considerable attention. Green finance is understood as a set of financial instruments designed to support environmentally friendly and sustainable activities. Its implementation not only generates positive impacts on environmental preservation but also has the potential to enhance a company’s economic aspects through improved operational efficiency, better risk management, and a stronger reputation among stakeholders. This study aims to analyze the effect of green finance, financial performance, and environmental performance on firm value in non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The independent variables include green finance (proxied by the PROPER score), financial performance (measured by Return on Assets/ROA), and market perception (represented by Tobin’s Q). The dependent variable is firm value, proxied by the Price to Book Value (PBV). Data were obtained from financial and sustainability reports of 10 purposively selected companies. The analysis was conducted using multiple linear regression with the assistance of SPSS software. The results show that both partially and simultaneously, ROA, PROPER, and Tobin’s Q have a significant positive effect on PBV. These findings indicate that sustainability practices and financial efficiency play a crucial role in enhancing a company's market valuation.
Co-Authors Audiya , Siti Dasa Ismaimuza Faisal Faisal farah Hamdani Hamdani Khairunnisa, Salma Mawaddah, Nurul MUSTAMIN IDRIS Safaruddin Sa’diyah, Halimatus Suharyon, Suharyon Syarifudin Syarifudin Yadi, Amri Yulianisah, Yulianisah Zulfiar, Edy Zulkarnaini