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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Palito: Politics, Humanities, Laws, International Relations and Social Jurnal ABDIMAS MUTIARA
Muhammad Yusra
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry 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 Medicine & Pharmacology Nursing Social Sciences Other

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Sosialisasi Pemeliharaan Alat Stetoskop, Sphygmometer Digital Dan Timbangan Bayi Analog Di Rawat Inap Bidan Sagala Priyulida, Fitri; Ummu Handasah; Muhammad Yusra
Jurnal Abdimas Mutiara Vol. 5 No. 2 (2024): JURNAL ABDIMAS MUTIARA
Publisher : Universitas Sari Mutiara Indonesia

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

Abstract

Peralatan medis merupakan investasi yang besar difasilitas pelayanan kesehatan serta memerlukan biaya pemeliharaan. Penting bagi fasilitas pelayanan kesehatan memiliki program pemeliharaan terencana untuk menjaga peralatan medis agar aman, bermutu dan laik pakai. Adanya pemeliharaan peralatan medis diharapkan juga akan memperpanjang usia pakai peralatan medis.
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
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.
THE EFFECT OF POLITICAL CONNECTIONS, MULTIPLE DIRECTORSHIPS, COMPANY PERFORMANCE, AND TAX PLANNING ON EARNING MANAGEMENT IN REGISTERED STATE-OWNED COMPANIES AT BEI 2019-2022 Fizal Alharis; Razif; Mursidah; Muhammad Yusra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.238

Abstract

This study aims to analyze the effect of political connections, multiple directorships, company performance, and tax planning on earnings management. This study used a sample of BUMN companies listed on the IDX in 2019-2022 as many as 44 samples using purposive sampling techniques totaling 11 companies with observations for 4 years. The analysis technique used here is to use multiple linear regression analysis which is processed using the IBM SPSS 26 program. The results of the study using the t test (partial) show that the variables of political connections, multiple directorships, solvency, profitability, and tax planning have no significant effect on the earnings management variable. While the liquidity variable has a significant positive effect on earnings management.
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.
REPATRIASI PENGUNGSI SURIAH: PERUBAHAN KEBIJAKAN TURKI DALAM MERESPON KRISIS PENGUNGSI Izzatinnisa, Izzatinnisa; Muhammad Yusra; Maryam Jamilah
Palito Vol. 1 No. 01 (2022): PALITO (Politics, Humanities, Laws, International Relations and Social)
Publisher : Hubungan Internasional Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/palito.1.01.19-44.2022

Abstract

This study aim to explain the driving factor of Turkish foreign policy change to repatriation refugees of Syria in 2019. As the largest house country for refugees in the world since 2011, Turkey which inclined to be accommodating in implementing the policy towards refugees, suddenly changed to plan repatriation of refugees that began in August 2019. The research method is qualitative with descriptive approach. Base on the concept, this study found that only two factors can explain the driving factor of Turkish foreign policy change to repatriation refugees of Syria, there are in domestic factors such us the government system changed from parlementary system to presidential system, the decrease influence of AK Parti in Turkish society, and negative sentiment between Turkish and refugees. Meanwhile in international factors such us there has friction relationship between Turkey and Rusia to solve Syrian conflict, degradation of cooperation commitment between EU and Turkey, and economic barrier between Turkey and US
Kepentingan India Melalui Act East Policy di Kawasan Asia Tenggara Putri Ayu, Delvina; Muhammad Yusra; Anggraini Austin, Diah
Palito Vol. 3 No. 02 (2024): PALITO (Politics, Humanities, Laws, International Relations and Social)
Publisher : Hubungan Internasional Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/palito.v3i02.169

Abstract

The end of the Cold War put India in a state of crisis therefore in 1991 India issued the Look East Policy. This policy brought India to significant progress in their country. However, the dynamic of international politics led India to make a change in this policy in 2014 to Act East Policy. The difference from this policy lies in the reach of the region and the reach of the field of cooperation. Nevertheless, India has always designated the Southeast Asian region as an anchor in its policies. This study aims to describe and analyze India's interest in Act East Policy as its foreign policy in the Southeast Asian region using the conceptual framework of national interest by Donald E. Nuechterlein. This research divides India's national interests into four basic needs namely defense, economy, world order, and ideology interest. Data collection and analysis techniques are carried out with qualitative methods as well as analytical descriptive approaches. The research found that India's national interest in the Southeast Asian region through Act East Policy is to contain the rising China, build the economy in the Northeast region of India through Southeast Asia, maintain the stability of the global order, and proliferate India's ideology and values. Keywords: Act East Policy, Indian Foreign Policy, National Interest, North East Region India, Southeast Asia.
Dampak QR Code Cross Border Payment Terhadap Penggunaan Dolar Amerika Serikat di Kawasan Asia Tenggara Putri, Andini Valentina; Muhammad Yusra; Poppy Irawan
Palito Vol. 3 No. 02 (2024): PALITO (Politics, Humanities, Laws, International Relations and Social)
Publisher : Hubungan Internasional Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/palito.v3i02.320

Abstract

QR Code Cross Border Payment is one of ASEAN's policies that aims to increase the use of local currencies. The integration of the Local Currency Transaction Framework with QR Code Cross Border Payment has a role in increasing transaction efficiency, supporting the digitalization of trade and investment, and maintaining macroeconomic stability adopted from ASEAN economic integration. The research use qualitatitve methodology where the data for the research is obtained from various reading resources such as scientific journals, news, and official government website. This research analyzes QR Code Cross Border Payment in two relevant dedollarization policies conceptions from IMF Working Paper written by Annamaria Kokenyne, Jeremy Ley, and Romain Veyrune. The role of the government is seen after the ratification of the QR Code Cross Border Payment policy adopted into domestic regulations have an impact on increasing the use of local currencies in each country. Increasing the use of local currencies have an impact and no longer depend on the USD. The dedollarization policy in the payment system uses a domestic payment system and no longer uses the American network payment system such as MasterCard and uses foreign currencies. QR Code Cross Border offers a cheap and low-cost payment system.
EMPOWERMENT OF HOME MICRO CAKE BUSINESSES IN GAMPONG BLANG PULO Dy Ilham Satria; Muhammad Yusra; Rani Gesta Putri; Hilmi; Jubaidah; Atika Salsabila
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.v3i3.1302

Abstract

The problems faced by home cake micro business partners are; 1) The production aspect consists of limited production equipment so that it takes a long time to fulfill large orders, simplicity of production equipment and equipment so that it cannot produce quality products, especially for dry cakes. 2) Aspects of financial management and marketing consist of the absence of business financial reports so that partners cannot measure business development, and there is no product packaging that attracts consumers to buy. The aim of this activity is to find solutions to the problems faced by the home cake making micro entrepreneur partners that the PKM Team runs in the community service program, through mentoring, and training and procurement of household industrial scale mixer and oven equipment, assistance in making financial reports, and designing attractive product packaging. The method or approach offered and agreed upon with the micro entrepreneur partners who make Dry Cakes and Wet Cakes is training and assistance as well as procuring equipment and designing hygienic and attractive packaging for dry cakes and cakes products, as well as providing assistance in making Financial Reports. The planned output targets to be 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, as well as IPR in the form of Copyright.
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.
Co-Authors Anggraini Austin, Diah Atika Salsabila Dy Ilham Satria Fitri Maghfirah Fizal Alharis Handasah, Ummu Hilmi Husaini Indah Maharani Izzatinnisa, Izzatinnisa Jubaidah Mardiaton, Mardiaton Maryam Jamilah Murhaban Mursidah Nanda Setia Saputra Nurhasanah Poppy Irawan Priyulida, Fitri Putri Ayu, Delvina Putri, Andini Valentina Rani Gesta Putri Rany Gesta Putri Rais Razif Sastro, Marlia Sela Azkia Sri Mulyati Yunina