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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ragam Pengabdian
Venna Maulida Mustika
Universitas Bumi Persada
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

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STRATEGY TO INCREASE COMMUNITY INCOME THROUGH DISHWASHING SOAP TRAINING IN KUALA TERUSAN VILLAGE, RIAU PROVINCE Rahmiatul Aula; Raudhatinur; Almunadiya; Intan Maulida; Yusnidar; Venna Maulida Mustika
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

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Abstract

A strategy to increase community income through dishwashing soap training in Kuala Terusan Village, Pangkalan Kerinci District, aimed to increase community income, particularly for housewives, by utilizing dishwashing soap production as a source of additional income. The strategy for participating in this training and implementing this activity was motivated by the economic conditions of the community, which largely relies on fishing for a living, necessitating alternative businesses that could supplement family income. The strategy for participating in this dishwashing soap training included outreach, practical training in making liquid dishwashing soap, and assistance with product packaging. The results of the activity showed that the community was very enthusiastic about the information provided regarding business opportunities through dishwashing soap production. Furthermore, the community was able to understand the stages of soap production comprehensively. This activity not only provided new skills but also encouraged entrepreneurial spirit and increased public awareness of the importance of creativity in increasing household income.
ASSISTANCE IN DEVELOPING E-COMMERCE AND SIMPLE FINANCIAL RECORDING FOR SMES IN ACEH UTARA Raudhatinur; Venna Maulida Mustika; Yusnidar
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

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Abstract

This community service program aims to enhance the capacity of Micro, Small, and Medium Enterprises (SMEs) in Keude Geudong, North Aceh, through training and mentoring in e-commerce development and simple financial recording. The background of this program is based on the low level of digital adoption and limited financial management practices among SMEs, which hinder their business growth and sustainability. The method used in this program consists of training and continuous mentoring. The training phase focuses on introducing e-commerce platforms, digital marketing strategies, and the importance of simple bookkeeping. Meanwhile, the mentoring phase is conducted to assist participants in the practical implementation of e-commerce and financial recording in their daily business activities. The results of this program show a significant improvement in participants’ knowledge and skills. SMEs are able to create and manage online stores, expand their market reach through digital platforms, and apply simple financial recording practices, including documenting income and expenses. In addition, participants demonstrate increased awareness of the importance of separating personal and business finances. In conclusion, the integration of training and mentoring is effective in improving digital capabilities and financial management of SMEs. This program contributes to strengthening business performance and supports the sustainability of SMEs in the digital era.
THE EFFECT OF CURRENT RATIO, DEBT TO ASSET RATIO AND TOTAL ASSET TURNOVER ON THE FINANCIAL PERFORMANCE OF BLUD AT CUT MEUTIA GENERAL HOSPITAL, NORTH ACEH DISTRICT Rahmiatul Aula; Venna Maulida Mustika; Muhammad Multazam
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 3 No. 1 (2023): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18754517

Abstract

This study aims to see how much influence the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover have on financial performance at Cut Meutia General Hospital, North Aceh Regency for the period 2016–2023. The data collection technique was carried out through documentation of the company's financial reports from 2016 to 2023, then further processed to calculate the financial ratios used as research samples. The statistical results also show that the Current Ratio (X1) has a t-value of 6.401 and a significance value of 0.003 <0.05, so it partially has a significant positive effect on financial performance. While the Debt to Asset Ratio (X2) has an F-value of -5.924 and a significance value of 0.004 <0.05, meaning that the Debt to Asset Ratio has a significant negative effect on financial performance. Total Asset Turnover (X3) has an F count value of 1.698 and a sig value of 0.54 > 0.05, meaning that Total Asset Turnover does not have a significant influence on financial performance. Simultaneously, Current Ratio (X1), Debt to Asset Ratio (X2), and Total Asset Turnover (X3) have an F count value of 15.310 with a significance value of 0.007 < 0.05, meaning they have a simultaneous influence on financial performance. This research is a quantitative research with an associative approach. Associative research aims to determine the relationship and influence between independent variables, namely Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO), on the dependent variable, namely Financial Performance which is proxied by Return On Asset (ROA). Based on the financial report data of Cut Meutia General Hospital, North Aceh Regency for the period 2016–2023, the values of Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Return on Asset (ROA) fluctuate annually. These changes indicate the dynamics in the condition of liquidity, solvency, activity, and profitability of the hospital during the study period. Current Ratio has a positive and significant effect on the financial performance of Cut Meutia General Hospital, North Aceh Regency, while Debt to Asset Ratio has a negative and significant effect on financial performance. Meanwhile, Total Asset Turnover does not have a significant effect partially. However, simultaneously, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover have a significant effect on financial performance for the period 2016–2023.
DETERMINATION OF INTEREST IN USING E-WALLET IN THE ACCOUNTING INFORMATION SYSTEM IN LHOKSEUMAWE CITY Shara Amelia Putri; Almunadiya; Venna Maulida Mustika; Ismed Wijaya; Sakina Putri
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

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Abstract

The development of digital payment systems through the use of electronic wallets (e-wallets) is part of the transformation of technology-based accounting information systems. The Technology Acceptance Model (TAM) explains that perceived ease of use and perceived usefulness are the main factors influencing technology acceptance (Davis, 1989). This study aims to analyze the influence of perceived ease of use and perceived usefulness on the interest in using e-wallets as an accounting information system among the people of Lhokseumawe City. This study used a quantitative approach with a survey method of 100 respondents. Data were analyzed using multiple linear regression with the help of SPSS. The results showed that perceived ease of use and perceived usefulness have a positive and significant effect on interest in using e-wallets, both partially and simultaneously. This finding supports the TAM model and indicates that increased ease of use and perceived usefulness will encourage interest in using e-wallets as part of a digital accounting information system.
Pendampingan Penyusunan Laporan Keuangan Sederhana pada UMKM Home Industry Donat Lembut Prospero di Kota Lhokseumawe Almunadiya Almunadiya; Raudhatinur Raudhatinur; Intan Maulida; Rahmiatul Aula; Venna Maulida Mustika
Jurnal Ragam Pengabdian Vol. 2 No. 3 (2025): September-Desember "Community Empowerment Through Digital Literacy Programs to
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/94339q84

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, particularly in creating employment opportunities and improving community welfare. However, many MSMEs still face financial management problems due to limited accounting knowledge and the absence of structured financial records. This condition was also experienced by Home Industry Donat Lembut Prospero in Lhokseumawe City, which had not implemented systematic financial recording. This community service activity aimed to assist the business owner in preparing simple financial reports. The methods consisted of three stages: pre-implementation, implementation, and evaluation. The implementation stage included training and intensive mentoring on transaction recording, cost classification, and profit/loss report preparation. The results showed significant improvements in the partner's understanding and ability to manage business finances. The partner was able to record transactions systematically, separate business and personal finances, and prepare simple profit/loss reports independently. The financial records also revealed that the business had previously experienced substantial undetected losses. Thus, the mentoring activity successfully improved financial management practices in the MSME.
Co-Authors Almunadiya Almunadiya Almunadiya Intan Maulida Ismed Wijaya Muhammad Multazam Rahmiatul Aula Raudhatinur Raudhatinur Raudhatinur Sakina Putri Shara Amelia Putri Yusnidar