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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JURNAL EKONOMIKA INDONESIA Journal of Malikussaleh Public Economics el-Amwal Visioner & Strategis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Journal of Trends in Accounting Research Jurnal Ekonomi Pembangunan dan Pariwisata Jurnal Pengabdian Sosial Journal of Society Innovation and Development (JSID) Jurnal Solusi Masyarakat Dikara Jurnal Akuntansi Malikussaleh
Nur Afni Yunita
Universitas Malikussaleh
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 Public Health Social Sciences Other

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Pengaruh Financial Technology Terhadap Inklusi Keuangan Umkm Binaan Bank Indonesia Lhokseumawe Yunita, Nur Afni; Wahdayani, Wahdayani; Rais, Rany Gesta Putri; Yusra, Muhammad
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 25, No 1 (2024): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i1.1270

Abstract

This study aims to analyze the effect of financial technology on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. This quantitative study using primary data sources and secondary data. The data collection technique in this research uses a questionnaire. Data analysis uses multiple linear regression analysis using SPSS. The samples are 48 UMKM Binaan Bank Indonesia Lhokseumawe taken using a sampling jenuh  technique. The result using a partial test reveal that Cashless Payment type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Market Aggregator type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Risk and Investment Management type fintech has a negative effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe.
The Influence of Environmental Accounting on a Financial Performance Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Edrayani, Dea
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.742

Abstract

This study aims to analyze the determination of environmental accounting with independent variables in the form of environmental performance, environmental costs, and the extent of CSR disclosure. The research sample consists of 31 companies in the basic and chemical industry subsectors for the period 2020-2022. The research method is quantitative, using panel data and purposive sampling to select research samples. The study showed that environmental cost variables affected financial performance, while environmental performance and CSR disclosure had no effect.
Pengaruh Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Return On Assets Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020 - 2022 Rais, Rany Gesta Putri; Yunita, Nur Afni; Yusra, Muhammad; Ayunda, Endah Rizki
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1411

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat retensi pajak, beban pajak tangguhan, asset pajak tangguhan dan Return On Assets terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2020-2022. Sampel yang digunakan dalam penelitian ini berjumlah 24 perusahaan dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa variabel beban pajak tangguhan dan Return On Asset berpengaruh terhadap variabel manajemen laba. Sedangkan variabel tingkat retensi pajak dan aset pajak tangguhan tidak berpengaruh signifikan terhadap variabel manajemen laba. Kata kunci: Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Return On Assets, Manajemen Laba.
Pembekalan Keterampilan Cupping Kopi pada Generasi Milenial di Aceh Utara Hamdhana, Defry; Yusra, Muhammad; Yunita, Nur Afni; Putri, Rany Gesta; Arliansyah, Arliansyah; Mardiaton, Mardiaton
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/aaamvz25

Abstract

Banyak pemuda milenial yang tidak bekerja karena terbatasnya lapangan pekerjaan yang tersedia di Kabupaten Aceh Utara. Pembentukan usaha baru dengan keterampilan memahami kualitas produk merupakan solusi terbaik dalam kondisi ini. Salah satu bisnis yang digemari oleh para pengusaha saat ini adalah bisnis minuman olahan dari kopi Arabika. Kopi Gayo cukup terkenal di dunia karena memiliki aroma dan kenikmatan yang khas. Lokasi pengabdian kepada masyarakat diambil di wilayah Kabupaten Aceh Utara mengingat lokasi Fakultas Pertanian Universitas Malikussaleh yang berada di Kabupaten Aceh Utara diharapkan memberikan kontribusi langsung dalam mengurangi angka pengangguran. Metode pelaksanaan pendampingan menggunakan pendekatan partisipatif dan mengacu pada proses pembelajaran orang dewasa yang terdiri dari: (1) Penyajian materi dengan presentasi Power Point dan materi simulasi, (2) diskusi terbatas (3) praktek uji fisik dan uji coffee cupping sehingga (1) menghasilkan perubahan paradigma “pencipta lapangan kerja” dari paradigma “pencari kerja” (2) menjadi wadah pelatihan softskill, (3) menjadi referensi untuk kegiatan pengabdian masyarakat berikutnya. Target luaran yang ingin dicapai dari kegiatan ini adalah: Publikasi kegiatan di media cetak maupun online, (3) Survey/Kuesioner Pemahaman Pengendalian Kualitas Produk untuk menilai peningkatan daya saing Sumber Daya Manusia.
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi dan Penatausahaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Muhammad Yusra; Nur Afni Yunita; Sri Mulyati; Rany Gesta Putri Rais; Indah Maharani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1484

Abstract

This study aims to examine the effect of Human Resource Competence, Information Technology, and Regional Financial Administration on the quality of financial reports in the North Aceh Regency Government. This research uses Stakeholder Theory. The population includes heads of departments, financial sub-division heads, and treasurers in 33 SKPKs in North Aceh. Using purposive sampling, 92 respondents were selected. The research uses primary data and multiple linear regression analysis with SPSS 24. The results showed that Human Resource Competence and Information Technology positively and significantly affect financial reporting quality, while Regional Financial Administration has a negative but significant effect. Keywords : Human Resources Competence, Information Technology, Regional Financial Administration, Quality of Financial Reports
TRAINING AND MENTORING OF UMKM IN PREPARING FINANCIAL STATEMENTS USING ACCOUNTING COMPUTER APPLICATIONS Rany Gesta Putri Rais; Nur Afni Yunita; Nurhasanah; Yunina; Mursidah; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1788

Abstract

Community Service activities are carried out with Donat Cici . The main objective of this community service activity is to improve the soft skills of MSME managers to compile financial reports both manually and digitally using Computer Accounting applications to facilitate business activities and decision making. The output produced in PKM activities is the expertise and ability of MSME managers to record transactions in the form of journals to compile financial reports both manually and digitally which helps the manager's business to be more efficient.
Implementasi Pemberdayaan UMKM Kuliner Kue Kering dan Basah dalam Aspek Produksi, Aspek Manajemen Keuangan dan Aspek Manajemen Pemasaran Melalui Kegiatan Pengabdian Masyarakat (Desa Binaan Gampong Blang Pulo) Satria, Dy Ilham; Yusra, Muhammad; Yunita, Nur Afni; Nupus, Khairul; Nofiya, Wanda
Jurnal Solusi Masyarakat Dikara Vol 2, No 3 (2022): Desember 2022
Publisher : Yayasan Lembaga Riset dan Inovasi Dikara

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

Abstract

Kegiatan PKM ini bertujuan untuk mengatasi permasalahan mitra berupa keterbatasan bahan baku, kelemahan promosi produk dan tidak adanya pencatatan keuangan usaha yang dikelompokan menjadi aspek produksi, manajemen keuangan dan manajemen pemasaran. Kegitan PKM dilaksanakan melalui pendekatan penyelesaian masalah, monitoring dan evaluasi serta melakukan publikasi kegiatan dengan metode wawancara, observasi lapangan dan penyelesaian masalah. Hasil kegiatan PKM yang didapatkan ditinjau aspek produksi berupa tim pelaksana PKM memberikan bahan baku habis pakai kepada mitra, berupa peralatan dan bahan baku untuk menunjang proses produksi, untuk aspek manajemen keuangan dilakukan pelatihan pembuatan laporan keungan, dan untuk aspek manajemen pemasaran berupa promosi melalui papan spanduk usaha, dan promosi secara online berupa e-commerces produk mitra sehingga memberikan dampak positif bag mitra berupa kenaikan penjualan produk yang signifikan dan mitra telah mempunyai laporan keuangan usaha, sehingga dapat disimpulkan Kegiatan PKM memberikan solusi dan penyelesaian mitra baik dari aspek produksi, manajemen keuangan dan manajemen pemasaran.
PROMOTING WOMEN'S ROLE THROUGH MSMEs E-COMMERCE AND DIGITALIZATION OF FINANCIAL REPORTS IN THE FRAMEWORK OF INCREASING PRODUCTIVITY Yunita, Nur Afni; Nurhasanah; Rany Gesta Putri Rais; Awaliyah, Fitri; Asvia, Meulu
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.1264

Abstract

The role of women experiences obstacles in mastering digital media, both in the field of marketing and creating digital financial reports, which becomes an obstacle in increasing productivity, therefore the team created training on creating e-commerce and preparing computer-based accounting financial reports. Community Empowerment Services activities are carried out using 4 (four) methods, namely the first method of identification includes theoretical study activities, the second method consists of searching for partners by conducting field observations and interviews regarding problems faced by partners within the scope of e-commerce and digitalization of financial reports. The third method is in the form of partner assistance training in the form of MSMEs E-Commerce and digital financial reports that use accounting computer applications as a means of increasing productivity. Furthermore, in the fourth method, evaluation is carried out so that the training carried out is right on target in accordance with the objectives of Community Empowerment Services activities.
IMPROVING THE ABILITY TO USE ACCOUNTING SOFTWARE AS AN EFFORT TO IMPROVE THE QUALITY OF GRADUATES IN PREPARING FINANCIAL REPORTS AT SMAN 1 DEWANTARA AND SMKN 1 DEWANTARA ACEH UTARA Nurhasanah; Murhaban; Nur Afni Yunita; Husaini; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.1309

Abstract

This program is implemented at SMAN 1 Dewantara and SMKN 1 Dewantara. The problems faced by partners, namely students of SMAN 1 Dewantara and SMKN 1 Dewantara are; 1) Problems regarding the aspect of students' ability to make simple financial reports. 2) The problem of lack of knowledge and skills in using accounting software to produce effective and efficient financial reports. The aim of this activity is to find solutions to the problems faced by partners, namely students of SMAN 1 Dewantara and SMKN 1 Dewantara which the PKM Team carries out in community service programs, through mentoring and training. Preparing financial reports and using accounting software to improve the quality skills of SMAN 1 graduates Dewantara and SMKN 1 Dewantara.The method or approach offered and agreed upon with partners, namely SMAN 1 Dewantara and SMKN 1 Dewantara, is discussion of guidance, training, mentoring and evaluation of training results by holding skills tests.The outputs achieved by the PKM team are mandatory outputs in the form of; Service Reports, Publication of articles in OJS-based service journals or national seminar proceedings, Publication of activities in print or online media, and Collaboration documents with partners and additional output in the form of Copyright (IPR) service reports.
THE ROLE OF EXPORT POLICIES AND ENVIRONMENTAL CONSERVATION IN POVERTY REDUCTION IN INDONESIA WITHIN THE FRAMEWORK OF THE SDGS Sari, Cut Putri Mellita; Nailufar, Fanny; Trisniarti, Noviami; Yunita, Nur Afni
Journal of Malikussaleh Public Economics Vol. 8 No. 1 (2025): JOURNAL OF MALIKUSSALEH PUBLIC ECONOMICS
Publisher : LPPM Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jompe.v8i1.22322

Abstract

This study analyzes the role of export policies and environmental conservation in poverty reduction in Indonesia within the framework of the Sustainable Development Goals (SDGs). The main focus is directed towards palm oil exports as a proxy for export policy and the area of reforestation as a proxy for environmental conservation efforts, with the number of poor people as the dependent variable. This study uses time series data from 2000–2023 and a linear-log regression approach. The research finds that an increase in palm oil export volume significantly reduces the number of poor people, affirming the role of the strategic export sector in supporting overall economic growth. On the contrary, reforestation shows a positive relationship with the number of poor people, indicating that conservation policies have not yet fully responded to the social and community welfare dimensions. The R² test result of 82.12% indicates that the model has a strong explanatory power. This research recommends a synergy between economic and environmental policies in an integrated manner so that poverty alleviation efforts align with ecosystem protection and local community empowerment.
Co-Authors Afisha Tirta Surya Lestari Amru Usman Anisa Zulhikmah Arliansyah Arliansyah Arliansyah Arliansyah Arliansyah Arliansyah Arliansyah Arliansyah S.E., M.Si., Ak Arliansyah, Arliansyah Asvia, Meulu Ayunda, Endah Rizki Cut Nurlaila Ulfa Dy Ilham Satria Edrayani, Dea Fanny Nailufar Fitri Awaliyah Fitri Maghfirah Gesta Putri Rais, Rany Hamdhana, Defry Hermalia Syahfira Hilmi Hilmi Husaini Ikhyanuddin Ikhyanuddin Indah Maharani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Juliani Kasman Kasman Mardiaton, Mardiaton Mardiyatul Hasanah Pulungan Marhamah Marhamah Miftahul Zannah Nasution Muftia Chairunnisa muhammad Haykal S.E, Ak., M.Si Muhammad Prauzi Azhari Hutabarat Muhammad Yusra Mulia, Safara Murhaban Mursi dah Mursidah Mursidah Mursidah Mursidah Natayya Ilanti naz'aina, naz'aina Nofa Tutdar Nofiya, Wanda Nova Abriano Nupus, Khairul Nur Ramadani Nurhasanah Nurhasanah Nurhasanah Nurhasanah Putri Amalia, Risky Putri, Rany Gesta Rais, Rany Gesta Putri Rani Gesta Putri Rany Gesta Putri Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rayyan Firdaus Rizky Aldi Setianda Sari, Cut Putri Mellita Satria, Dy Ilham Sri Mulyati Sri Mulyati Sri Wahyuni Srik wardani Trisniarti, Noviami Ulfa, Cut Nurlaila Utari Orijayanti Wahdayani, Wahdayani Yuni Mauliza Yunina Yunina Yunina Yusra, Muhammad