Article Per Year (5 Year)
p-Index From 2021 - 2026
3.75
P-Index
This Author published in this journals
All Journal Economic Journal of Emerging Markets Jurnal Kajian Manajemen Bisnis Jurnal Ilmu Manajemen (JIM) International Journal of Business Economics (IJBE) Jurnal Kajian Manajemen dan Wirausaha Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Intelek Dan Cendikiawan Nusantara Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Muchtar, Darmawati
Faculty Of Economics And Business, Universitas Malikussaleh, Aceh, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
TRAINING ON THE IMPLEMENTATION OF STANDARD OPERATING PROCEDURES (SOP) AND DIGITAL-BASED FINANCIAL RECORDING TO BUILD INNOVATION CAPABILITIES OF MSMES IN LANCANG GARAM VILLAGE, LHOKSEUMAWE Marzuki; Darmawati Muchtar; Jullimursyida; Zulfan
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21879829

Abstract

Problem Context: Micro, Small, and Medium Enterprises (MSMEs) in Lhokseumawe play a vital role as the backbone of the regional economy. However, this sector still faces substantial challenges in terms of internal management, particularly related to unstandardized Standard Operating Procedures (SOPs) and manual financial recording practices. These governance inadequacies are exacerbated by regional economic pressures, including inflationary volatility that demands highly accurate margin efficiency. These issues hamper accountability, access to formal capital, and limit MSME Innovation Capabilities. Intervention Objective:This Community Service (PkM) activity aims to improve MSME operational efficiency through knowledge transfer and assistance in the implementation of simple SOPs, as well as improve financial accountability through the adoption of digital-based financial recording (Digital Financial Literacy). Specifically, this program is aimed at establishing the structural foundations necessary forpartner MSMEs to have higher Innovation Capability. Method: This study uses a Participatory Action Research (PAR) approach conducted in three structured stages: preparation (initial needs identification), implementation (interactive training, demonstrationof mobile recording applications, and hands-on practice), and evaluation (measuring literacy improvements through pre- and post-tests). Participants consisted of MSMEs in Lancang Garam Village, Lhokseumawe. The evaluation results showed a very significantincrease in digital financial literacy scores and understanding of SOPs. Partner MSMEs demonstrated a high level of adoption of digital financial recording applications and were able to prepare simple profit and loss reports in accordance with SAK EMKMprinciples. The implementation of SOPs and financial formalization collectively increased managerial confidence and created a measurable foundation. Implications: This PkM intervention proves that process standardization (SOPs) and digital financialaccountability are fundamental prerequisites that must be met before MSMEs can effectively move towards Innovation Capabilityand increased bankability (access to People's Business Credit/KUR).
Pengaruh Struktur Modal, Pertumbuhan, dan Profitabilitas Terhadap Nilai Perusahaan Industri Otomotif Rita Miranda; Wardhiah Wardhiah; Darmawati Muchtar; Zulfan Zulfan
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 04 (2026): AGUSTUS - SEPTEMBER 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, pertumbuhan perusahaan, dan profitabilitas terhadap nilai perusahaan pada perusahaan komponen industri otomotif yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Nilai perusahaan diproksikan dengan Price to Book Value (PBV), struktur modal dengan Debt to Equity Ratio (DER), pertumbuhan perusahaan dengan Total Asset Growth (TAG), dan profitabilitas dengan Return on Assets (ROA). Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan dan informasi saham. Pengambilan sampel menggunakan purposive sampling dan menghasilkan 14 perusahaan dengan 70 observasi panel seimbang. Analisis dilakukan menggunakan regresi data panel dengan bantuan EViews 13, didukung statistik deskriptif, uji asumsi klasik, serta uji Chow, Hausman, dan Lagrange Multiplier. Model yang dipilih adalah Random Effect Model (REM). Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan dengan probabilitas 0,2014, pertumbuhan perusahaan tidak berpengaruh signifikan dengan probabilitas 0,4055, sedangkan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan dengan probabilitas 0,0117. Nilai Adjusted R-Squared sebesar 5,02% menunjukkan bahwa ketiga variabel dalam model hanya menjelaskan sebagian kecil variasi nilai perusahaan.
Co-Authors Abdullah Khairi Mohd Asri Adnan Adnan Aisyah Abdul-Rahman Aiyub Aiyub Akhyar, Chairil Aldy Syafrizal Argun Sahli Ayu Namira Sasti Bahri, Halida Dedek Ramadhani Desy Nurul Mawaddah Fahmi Azhari Fitria Zaitun Nisa Fitriani Ghazali Syamni Ghazali Syamni Hasatiru Auwa Hawati Janor Husaini Husaini Iswadi Iswadi Ak Iswadi Bensaadi Iswadi Bensaadi Jullimursyida Jummaini Marzuki Marzuki Matriadi, Faisal Maulana Iqbal Miladi Sutanti Mukmim Alamsyah Putra Matondang Muttaqien Nur Balkis Nurlela Nurlela Nurlela Rahmi Mahbengi Rasyimah, Rasyimah Ratna Ratna Ravina Rico Nur Ilham Riga Sanjaya Rita Miranda Rizqon Halal Syah Aji, Rizqon Halal Silfia Citra Soqia Salsabila Syajarul Imna Mohd Amin Vera Nanda Wahyuddin Wardhiah Wardhiah Wardhiah, Wardhiah Widyana Verawaty Siregar Zulfan Zulfan Zulfan Zulkifli