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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.
PENGARUH RETURN ON EQUITY RATIO (ROE), DEBT TO EQUITY RATIO (DER), DAN EARNING PER SHARE RATIO (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Mulia, Safara; Mursidah; Yunita, Nur Afni; Mardiaton; Yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1529

Abstract

This study aims to analyze the effect of Return On Equity (ROE), Debt To Equity Ratio (DER), and Earning Per Share (EPS) on stock prices of Food & Beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using secondary data obtained from annual financial statements. Data were analyzed using panel data regression with EViews 12 software. The results indicate that Return On Equity (ROE) has a negative and insignificant effect on stock prices, Debt To Equity Ratio (DER) also has a negative and insignificant. effect, while Earning Per Share (EPS) has a positive and significant effect on stock prices. These findings suggest that EPS serves as a key indicator for investors in assessing company performance and profitability potential.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, DIGITAL PAYMENT, AND THE ABILITY TO PREPARE FINANCIAL REPORTS ON THE PERFORMANCE OF MSMES IN LHOKSEUMAWE CITY Muhammad Yusra; Nur Afni Yunita; Sri Mulyati; Rany Gesta Putri Rais; Mardiaton
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.3576

Abstract

This study aims to determine the influence of Financial Literacy, Financial Behavior, Digital Payment, and the Ability to Prepare Financial Reports on the Performance of MSMEs in Lhokseumawe City for the period 2019-2023. The population in this study were MSMEs registered with the Lhokseumawe City Trade, Industry, Cooperatives, and SMEs Office, with a sample of 100 MSMEs selected using Purposive Sampling techniques, namely sample selection based on certain criteria. The data collection technique used in this study was a questionnaire. Data analysis was carried out using descriptive percentage analysis, instrument testing, classical assumption testing, and hypothesis testing. Instrument testing consisted of validity and reliability tests, while classical assumption testing included normality tests, multicollinearity tests, and heteroscedasticity tests. Hypothesis testing in this study was carried out using multiple linear regression analysis, partial tests (t-tests), and coefficient of determination (R²) tests. The results of the study indicate that financial literacy, financial behavior, digital payments, and the ability to prepare financial reports partially have a positive and significant effect on the performance of MSMEs in Lhokseumawe City. This suggests that the better the financial understanding, financial habits, adoption of digital payment systems, and financial reporting skills, the better the performance of MSMEs in the area.
EDUCATION AND APPLICATION OF PROCESS COSTING FOR HOME INDUSTRY ACTORS IN DETERMINING COMPETITIVE PRODUCT PRICES Nur Afni Yunita; Nurhasanah; Rany Gesta Putri; Mulyati, Sri; Yusra, Muhammad
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i3.4490

Abstract

This Community Service Activity (PKM) was carried out to improve the understanding of home industry players in applying the process costing method as the basis for calculating production costs and determining competitive selling prices. A lack of understanding of cost allocation leads to inaccuracies in pricing and business performance measurement. Through training and mentoring activities, partners were trained to systematically identify, calculate, and accumulate production costs and compile simple financial reports. The results of the activities showed an increase in the partners' ability to manage costs, use resources efficiently, and accurately set product prices. The application of process costing has proven to support more professional, efficient, and competitive business management.