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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Amru Usman
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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 Social Sciences Other

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CAPITAL AND INCOME ANALYSIS IN WHOLESALE BUSINESS UD. RIZKI JAYA Amru Usman; Salsabila, Raisa; Yulis , Sara; Yusrina Lubis, Farica; Safani, Cut; Rafsanjani, Rafsanjani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.32

Abstract

Development era which modern also participate give impact positive with development industry trade, one of which is in the field of wholesale trade. UD shop. Rizki Jaya one of the grocery stores that opened because of the creative desire of the shop owner, namely Pak Syaiful, to create jobs as well as income to fulfill daily life. The purpose of this study is to determine the effect of capital business on the success of the store, as well as knowing an increase in the income of UD Grocery Stores. Rizky Jaya. The research was conducted using quantitative and qualitative methods. Data collection, as well as subsequent interviews observations will be made. UD shop. Rizki Jaya has carried out Management Aspects, namely planning, supervision, marketing strategy, and financial management. Capital has a big influence on business developmentand the success of UD Stores. Rizky Jaya. There is an increase in UD Shop revenue. Rizki Jaya, improvement is influenced by the interests of the community. It is necessary to make improvements to the implementation of aspects of management by shop owner UD. Rizki Jaya, especially in the aspect of supervision, as well as the form of report writing, must be more detailed in Ledger so cash flow can be pictured well.
FINANCIAL PERFORMANCE ANALYSIS USING ACTIVITY RATIOS AT PT. ADHI KARYA PERSERO TBK LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) 2021-2022 Amru Usman; Melisa; Alya Azhara; Salsabila; Putri Sri Delviani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.128

Abstract

Financial statement analysis is the process of studying trends in financial position to determine considerations for the company's future development. The aim of this research is to determine the results of the activity ratio analysis of the financial performance of construction companies, EPC, property, real estate, infrastructure investment, PT. Adhi Karya Persero Tbk. The data analysis method is qualitative. The research results increased activity ratios, such as receivable turnover, from 4.22 in 2021 to 4.54 in 2022 at PT. Adhi Karya Persero Tbk shows that companies can collect receivables more efficiently. This can indicate better management in managing a company's assets and liquidity, which can have a positive impact on cash flow and overall financial health.
MARKET RATIO ANALYSIS TO ASSESS FINANCIAL CONDITION AT PT. HM SAMPOERNA, Tbk. Amru Usman; Annisa Karim Sinaga; Ade Ratna Dewi; Irhamah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.176

Abstract

This research was conducted with the aim of knowing how the financial performance of a company with financial analysis. Company with financial analysis. PT H.M Sampoerna Tbk has an efficient and healthy financial performance so as to increase the company's profits and achievements. Efficient and healthy so that it can increase profits and company performance. Analysis that analysis conducted at PT H.M Sampoerna includes liquidity ratios, solvency ratios, profitability ratios and activity ratios. Activity ratio. The results of this study are based on liquidity ratios proxied by Current Ratio and Quick Ratio. Quick Ratio, the company's financial performance conditions are not good. Profitability ratios proxied by Net Profit Margin, Return on Assets, and Return on Equity the company's financial performance conditions are good. Solvency ratios proxied by Debt to Total Assets Ratio and Debt to Total Equity Ratio are in good condition. the company's financial performance is good.
ANALYSIS BUSINESS DEVELOPMENT STRATEGY AT PT. GOTO GOJEK TOKEPEDIA, TBK. FOR LONG-TERM GROWTH POST IPO Rico Nur Ilham; Amru Usman; Wahyuddin; Tarmizi Abbas; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.209

Abstract

Startups that are growing quickly have an impact on the Indonesian economy. Due to its high degree of excitement, Indonesia is one of the five nations with the most startups. One of them is PT. Please visit Gojek Tokopedia (GOTO). Leading an IPO on the Indonesia Stock Exchange (IDX) is one of the decisions made by GoTo to collect funding or operational capital for the firm. The capital cycle, clearly, cannot be detached from the systems chosen by the organization. Internal and external environment analyses are the two components of corporate growth plans. This study employed the descriptive qualitative approach, and the methodology of data collection entailed reading evaluations of scientific literature.
TEACHING THE MEANING OF SHARING TO THE STUDENTS OF MIFTAHUL JANNAH ORPHANAGE IN THE HOLY MONTH OF RAMADAN TO ACHIEVE BLESSINGS AND REWARDS Rico Nur Ilham; Muttaqien; Fuadi; Yunina; Amru Usman; Rusydi Abubakar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.3318

Abstract

This study aims to explore and understand the method of teaching the meaning of sharing to students at the Miftahul Jannah Orphanage during the month of Ramadan. The study used a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation of sharing activities carried out by students and caregivers. The results of the study showed that the direct experience approach through sharing practice activities was more effective in fostering empathy, sincerity, and social sensitivity. However, there are still obstacles in understanding the meaning of sharing and limited resources. With religious guidance and role models from caregivers, sharing activities can shape the social and spiritual character of students. This study concludes that teaching sharing that is carried out directly, supported by religious practice and guidance, is effective in shaping the social and spiritual character of students, so that this model can be used as a reference for developing similar programs.
UTILIZATION OF PLASTIC WASTE INTO ECONOMICALLY VALUABLE HANDICRAFTS T.Edyansyah; Rico Nur Ilham; Amru Usman; Khairil Anwar; Em Yusuf Iis
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.3893

Abstract

This training activity on utilizing plastic waste into economically valuable handicraft products is a science and technology application program that can provide solutions to the main problems faced by Partners. Waste that is managed properly will improve the quality of the environment and public health. Recycling plastic waste itself helps the government in managing waste, especially if the management is carried out professionally and commercially, so that it becomes a profitable business. The use of plastic in various types of products is unstoppable. This certainly has an impact on polluting the environment because plastic waste will take a very long time to naturally replenish. In order to reduce plastic waste, we took the initiative to process plastic bottle waste into functional and aesthetic lamp tables. Experimental methods are applied to training programs and trials to make various derivative products made from plastic waste. The solutions offered to the problems faced include providing training in managing used plastic bottle waste into imitation flowers, and providing motivation to Partners that their products will be marketed by considering aspects such as shape, size, function, and color. The results of the program are recognized that plastic waste combined with pipes, sponges, and boxes, by paying attention to design aspects, becomes a selling point for various functional products. The product is expected to be sold so that it can increase the productivity and financial independence of Partners and can reduce the burden of TPA in accommodating plastic waste. The real and practical sustainability of our activities is expected to strengthen the ties between the world of educational institutions and the community.
DIRECT TRAINING ON SIKO NOODLES MARKETING STRATEGIES IN LHOKSEUMAWE CITY TO INCREASE COMPETITIVE STRENGTH IN THE MARKET Amru Usman; Tarmizi Abbas; Nur Faliza; Rico Nur Ilham; Muttaqien; Irada Sinta
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.v4i2.1907

Abstract

The aim of this research is to determine the marketing strategy of Mie Siko MSMEs, especially the marketing mix. This research uses qualitative methods, namely case studies that produce descriptive data expressed in words. The data collection technique for this research is that the author directly visited Mie Siko MSMEs to interview the owners of MIE SIKO MSMEs. The research results show that the marketing strategy used by Mie Siko MSMEs is 4P marketing which consists of product, price, place and promotion. The product strategy is defining the logo, creating the brand, and the label. The pricing strategy offers relatively affordable prices. The location strategy is a strategic location and can be accessed by many people. The promotional strategy provides free toppings for 10 purchases. Even though Mie Siko MSMEs are facing the problem of declining sales, they are still looking for solutions by preserving cash, maximizing social media as a promotional tool and creating market place accounts. In conclusion, the marketing strategy for Mie Siko MSMEs is quite good, but considering the large number of MSMEs in Lhokseumawe, it is best for the owner to continue increasing their promotion on social media.
TRAINING ON UTILIZATION AND PRODUCTION OF BANANA STEM CHIPS AS AN UMKM IDEA T.Edyansyah; Rico Nur Ilham; Muhammad Multazam; Amru Usman; Muttaqien; Tarmizi Abbas
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2074

Abstract

Gampong Pase Sentausa, Simpang Keuramat District, North Aceh Regency is a village with approximately 500 people, with most of them working as farmers. Gampong Pase Sentausa also has various potential natural resources that are quite potential to be developed such as banana plants. Banana plants are a potential garden crop of the Gampong Pase Sentausa community, but until now the Gampong Pase Sentausa community knows bananas which are used as snacks or sold in bunches while the leaves are used for wrapping containers for making cakes and so on, while the use of banana stems has so far only been used as animal feed. In fact, if seen from its benefits, banana stems have many benefits for human health, namely they can treat and cure various diseases including: as a detoxification of the digestive system, losing weight, controlling cholesterol and blood pressure, curing stomach acid, curing stomach acid, stabilizing blood sugar, and there are still many benefits of banana stems for health. On the other hand, the people of Gampong Pase Sentausa underestimate banana stems and have no economic value at all, so through the 2022 KKN-LPPM, Malikussaleh University students took the initiative to provide innovation training in the use and manufacture of Banana Stems into Banana Stem Chips (Gedebog Chips) so that banana stem stalks which so far have no economic value can be increased through innovation in making and processing Banana Stem stalks into Gedebog Chips as a snack food for children and adults. The innovation in making banana gedebog chips will provide added economic value for the Pase Sentausa Village Community. The materials and tools used to make banana gedebog chips are easy to obtain and the manufacturing process is very easy and can be done individually or in community groups, which can be used as one of the entrepreneurial activities for the people of Gampong Pase Sentausa, Simpang Keuramat District, North Aceh Regency.
THE ROLE OF LEADERSHIP, WORK CULTURE, AND TRAINING ON EMPLOYEE PERFORMANCE: A QUALITATIVE STUDY OF SUMATERA'S NASI LAUK UMKM Amru Usman; Rusydi Abubakar; Khairil Anwar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.1049

Abstract

This study aims to examine the influence of leadership, work culture, and training on employee performance at the culinary MSME "Nasi Lauk Sumatra." Using a qualitative-descriptive approach through interviews, observations, and documentation involving 15 employees, the findings show that participative builds trust and emotional engagement, creating a comfortable work atmosphere and leadership sense of belonging. A family-based work culture strengthens team cohesion and collaboration despite the absence of formal structures. Informal training facilitates adaptation and skill improvement, although it remains unsystematic. Collectively, these three variables enhance employee efficiency, work quality, and loyalty. However, physical work environment conditions and lack of clear career paths remain challenges affecting long-term job satisfaction. This research provides a holistic view of human resource dynamics in culinary MSMEs and offers recommendations for sustainable development.
UTILIZATION OF DIGITAL MEDIA IN MARKETING GAYO ARABICA COFFEE Sinta, Irada; Nur Ilham, Rico; Authar ND, Muhammad; M. Subhan; Amru Usman
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 2 No. 3 (2022): November 2022 - February 2023
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.872 KB) | DOI: 10.54443/irpitage.v2i3.467

Abstract

The opportunity for the coffee industry in Indonesia is very good, especially with the increasing recognition of Indonesian coffee in Europe and America, especially specialty coffees such as Gayo coffee. Arabica coffee production centers in 2015-2018 are in the provinces of Aceh, North Sumatra, South Sulawesi, West Sumatra, and West Java. Aceh is one of the largest coffee producing regions in Indonesia. There are six districts that are centers of coffee production in Aceh Province. Central Aceh District and Bener Meriah District are the main production centers among the six districts. Product marketing that is quite effective during a pandemic is an activity that avoids direct face-to-face with the use of digital media as a communication medium, such as in the form of video marketing. Currently, digital communication media is an effective and efficient choice to market Gayo Arabica coffee. Technological advances have also changed the pattern of communication and product information search by consumers through digital media, many businesses are growing because of the availability of supporting technology. The use of technology that is currently a trend is one of the uses of digital media. The evolution of marketing strategies through content on digital media such as websites and other social media is a new way to get customers and reach targets. This activity aims to provide knowledge about marketing strategies through digital media, as a reference for future community service activities. The activity was carried out in Central Aceh District.
Co-Authors Ade Ratna Dewi Alya Azhara Annisa Karim Sinaga Authar ND, Muhammad EM Yusuf Iis Fuadi Herlina BR Sihotang Irada Sinta Irhamah Khairil Anwar M. Subhan Melisa Muhammad Multazam Muttaqien Nur Faliza Putri Sri Delviani Rafsanjani Rafsanjani, Rafsanjani Rahmaniar Rico Nur Ilham Rina Iklima Rusydi Rusydi Abubakar Safani, Cut Safriana Salsabila Salsabila, Raisa T. Edyansyah, T. Edyansyah Tarmizi Abbas Utia Rahmi Wahyuddin Yulis , Sara Yunina Yusrina Lubis, Farica