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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknovasi : Jurnal Teknik dan Inovasi Mesin Otomotif, Komputer, Industri dan Elektronika Martabe : Jurnal Pengabdian Kepada Masyarakat JOURNAL OF SCIENCE AND SOCIAL RESEARCH Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ekonomi Akuntansi (JENSI) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Pengembangan Masyarakat Jurnal Ekuilnomi Community Empowerment Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Investasi Islam International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi J-COSCIS : Journal of Computer Science Community Service Journal Research of Economics and Bussiness Worksheet : Jurnal Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Multidisiplin West Science Jurnal Mahasiswa Akuntansi Samudra JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Kajian Ekonomi dan Akuntansi Terapan Asian Journal of Public Health and Nursing Jurnal Ekonomi, Manajemen, Akuntansi
Murni, Mayang
Universitas Samudra, Langsa, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Religion And Tourism Growth In Aceh: A Conceptual Framework Mohamad Handi Khalifah; Iqlima Azhar; Muhammad Salman; Mayang Murni
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7845

Abstract

This research aims to discover and assess the halal tourism potential in Aceh Province. This research is qualitative and uses the literature review method. The findings of this study indicate that Aceh has excellent potential as a halal tourist destination, with natural wealth comparable to other well-known tourist destinations in Indonesia; however, Aceh Province, as the only province in Indonesia that follows Islamic Sharia law, must identify market segments in order to promote things that will appeal to foreign tourists. Aceh has met all of these criteria as a norm for halal tourism zones, according to the Global Travel Market Index (GMTI).
Utilization of kitchen ingredients in efforts to increase productivity and immune system Mayang Murni; Asnidar Asnidar; Rizky Nafaida
Community Empowerment Vol 8 No 8 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10069

Abstract

Changes in temperature and extreme weather conditions, combined with exposure to pollution, have a negative impact on the body's immunity. This poses a challenge for every mother, who typically acts as a shield for her family in maintaining their immune system. Instead of using chemical-based multivitamins that may have long-term effects, there are kitchen ingredients that can be utilized to create natural multivitamins. The purpose of this program is to enhance the knowledge, skills, and productivity of partners in processing kitchen ingredients into natural, healthy beverages using the JSR (Prophet's Healthy Technique) method. The program begins with providing awareness sessions to partners, who are members of the PKK Sungai Pauh Firdaus, followed by training in the processing of kitchen ingredients into healthy beverages using the more practical JSR method, which also allows for selling and adds economic value for partners. The results obtained by partners after participating in the program include an improvement in their knowledge and skills in processing kitchen ingredients into healthy beverages. There has also been an increase in economic productivity among partners, including orders for healthy beverages from members of the DWP social gathering organized by one of the PKK Sungai Pauh Firdaus members.
Increased productivity and sales of the Dapu Rindu home industry Mayang Murni; Nasrul Kahfi Lubis; Asnidar Asnidar; Agustina Nurul Fajriah
Community Empowerment Vol 8 No 9 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10266

Abstract

Home industry is a form of Micro, Small, and Medium Enterprises (MSMEs). Many home industry players manage businesses without having adequate knowledge and skills, one of whom is Dapu Rindu, operating in the food industry, which is experiencing stagnation in all aspects of its business. The aim of this community service is to increase partners' knowledge and skills in managing their businesses, as well as to boost their business productivity and sales. Some of the methods implemented in this program include diversifying products with regional characteristics, improving marketing mix strategies, packaging and branding, and providing financial management training in the form of financial governance, recording, and determining competitive product selling prices. The results of the program show an increase in turnover and business profits, by 18.75% and 25%, respectively. Additionally, it has led to an improvement in partners' skills, enabling them to produce two new products that are typical Acehnese processed foods, possess legal status, calculate competitive selling prices, and manage business finances effectively.
ANALYSIS OF MARKETPLACE USAGE AND PAYLATER FEATURES EFFECT ON CONSUMPTIVE BEHAVIOR OF LP3I MEDAN POLYTECHNIC STUDENTS Muharsyah Hafiz; Asmaul Husna; Mayang Murni; Ika Sari Dewi
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

The development of communication technology, media, and global infrastructure has an impact on various sectors such as the trade industry, government, social, and political issues. In the trade industry sector, the pattern of business activities has evolved from direct trade to indirect trade through various available marketplace platforms. However, technological developments also make payments easier by utilizing the PayLater feature. Even if you do not have enough money, you can use the paylater feature to purchase the items you want. Based on the convenience offered, another effect is increased consumer behavior, when a person has excessive, irrational need. The data used is primary data collected from questionnaires distributed to Medan LP3I Polytechnic students at the Medan Baru and Medan Marelan campuses. The results show that both partially and simultaneously, the marketplace and paylater variables have no effect on consumptive behavior.
Pengaruh Komponen Risk Based Bank Rating Terhadap Harga Saham pada Perusahaan Perbankan BUMN Mayang Murni; Lily Karlina Nasution; Ika Sari Dewi
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.9238

Abstract

ABSTRACT A good financial services company can be reflected in the quality of its issuer's performance. In banking companies, there are several indicators for assessing bank health, one of which is the Risk Based Bank Rating. This assessment component is used to observe its effect on share prices. This research aims to observe the influence of the risk profile through Net Performing Loan, good corporate governance through institutional ownership, managerial ownership, the audit committee, the board of commissioners, earnings through ROA, capital through CAR, and efficiency using BOPO on share prices of state-owned banking companies in Indonesia from 2017–2021. The data used is secondary data from the financial reports of state-owned banking companies in Indonesia and was analyzed using multiple linear regressions. The results showed that simultaneously, the variables institutional ownership, managerial ownership, audit committee, board of commissioners, ROA, CAR, NPL, and BOPO have a significant effect on share prices. Meanwhile, only the institutional ownership, managerial ownership, and ROA variables have a positive and significant effect on share prices.
Faktor-Faktor Yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Opd Kabupaten Aceh Tamiang Indah Putri; Afrah Junita; Mayang Murni
Transformasi: Journal of Economics and Business Management Vol. 3 No. 2 (2024): June : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i2.1542

Abstract

The effectiveness of Accounting Information Systems is an indicator that measures the extent to which the target achievement of transforming data into information to support decision-making in government institutions. This research aims to investigate the impact of work experience, accounting understanding, and technological sophistication on the effectiveness of Accounting Information Systems. It was conducted using quantitative research methods with primary data from 72 respondents through questionnaires distributed to 24 OPDs in Aceh Tamiang District. Sampling was done using purposive sampling techniques. Data analysis was performed using multiple linear regression with IBM SPSS 25 application. The research findings indicate that work experience and accounting understanding significantly influence the effectiveness of Accounting Information Systems, while technological sophistication does not have a significant influence. However, collectively, these three factors have a significant impact on the effectiveness of Accounting Information Systems.
Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud Adelia Putri; Thresia Agnes Monica Simarmata; Mayang Murni
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.131

Abstract

This study aims to evaluate the impact of three main factors, namely Investigative Audit, Professional Judgment, and Whistleblower on the level of disclosure of fraud cases at the Audit Board of the Republic of Indonesia, taking into account accounting and audit practices. The existence of fraud in a company's financial statements has a serious impact on the integrity of financial markets and investor confidence. Therefore, this study adopts a comprehensive approach to identify the factors that influence the likelihood of fraud disclosure. This research method involves an in-depth literature review to understand the concept and impact of Investigative Audit, Professional Judgment, and Whistleblower on fraud disclosure. The results of this study will provide better insight into the contribution of these factors to fraud disclosure. The practical implications of this research include increased understanding of the importance of implementing Investigative Audits in detecting and preventing fraud. In addition, this research is also expected to increase the role of Professional Judgment in the audit process, as well as strengthen the role of Whistleblowers as a valuable source of information in revealing fraudulent acts.
MEMBERDAYAKAN KELOMPOK USAHA BHOI TRADISIONAL MELALUI MANAJEMEN BISNIS DI KECAMATAN MANYAK PAYED Mora, Zulkarnen; Murni, Mayang; Bustami, Bustami
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.5147-5157

Abstract

Tujuan pelaksanaan pengabdian kepada masyarakat (PKM) memberdayakan kelompok usaha kue tradisional (bhoi) melalui manajemen bisnis di Kecamatan Manyak Payed-Kabupaten Aceh Tamiang yaitu menambah wawasan dan keterampilan usaha kelompok matang gelugur dalam berbisnis melalui sosialisasi dan pelatihan. Pelatihan yang diperioritaskan pada bidang pemasaran - tekhnik branding - saluran pemasaran - keuangan kelompok yang bernama “Bhoi Matang Gelugur”. Pelatihan dilaksanakan pada tanggal 26 – 27 Agustus 2024 di aula kantor kecamatan Manyak Payed. Metode pelaksanaan PKM diaplikasikan dengan pendekatan Participatory Action Research (PAR) kepada 10 (sepuluh) orang kelompok tersebut. Tim PKM Unsam mengimplementasikan  dua solusi yaitu melalui tekhnik branding termasuk pengenalan dan merancang merk usaha dan logo bisnis/ sign board. Solusi ke dua yaitu melatih pengelolaan keuangan usaha dengan memberikan pelatihan pembukuan dasar serta menghitung harga pokok penjualan bhoi tersebut.  Tim juga ikut melibatkan mahasiswa dari Prodi Manajemen, Fakultas Ekonomi-Universitas Samudra yang terkognisi ke dalam 3 sks pada mata kuliah UMKM/pemasaran dan Manajemen Pelatihan dan Pengembangan serta diharapkan hasil PKM ini dapat mencapai indikator IKU 1 mahasiswa mendapat pengalaman diluar kampus, dan IKU 2 di mana dosen berkegiatan di luar kampus serta IKU 5 yaitu hasil kinerja dosen digunakan oleh masyarakat. Luaran PKM ini berupa meningkatnya skil bisnis dan pengelolaan keuangan kelompok Matang Gelugur.
PENINGKATAN KAPASITAS DAN PEMASARAN PRODUK DALAM UPAYA EDUKASI KONSERVASI LINGKUNGAN BAGI KELOMPOK PEREMPUAN DI AREA RESTORASI HUTAN TENGGULUN ACEH Armanda, Fahmy; Saumi, Fazrina; Wibowo Atmaja, Teuku Hadi; Murni, Mayang
J-COSCIS : Journal of Computer Science Community Service Vol. 5 No. 1 (2025): J-COSCIS : Journal of Computer Science Community Service
Publisher : Fakultas Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jcoscis.v5i1.25854

Abstract

Kelompok Perempuan Cendana merupakan kelompok masyarakat yang bergerak pada aspek pemberdayaan perempuan yang berada di sekitar area Kawasan Restorasi Hutan Tenggulun. Kelompok masyarakat ini bersama mitra terkait telah melakukan banyak kegiatan pemberdayaan termasuk telah mampu memproduksi produk tepung pisang yang bahan bakunya berasal dari perkebunan masyarakat di sekitar kawasan restorasi hutan. Namun, produk yang mereka hasilkan masih dikemas secara sederhana dan pemasaran produk juga tidak luas. Tampilan produk yang baik akan mampu meningkatkan nilai penjual suatu produk. Dengan pemasaran yang luas melalui pemsaran digital akan memperluas jangkauan pasar sehingga produk akan dikenal oleh banyak calon konsumen dan meningkatkan pendapatan kelompok. Kegiatan pengabdian ini dilakukan untuk memberikan pendampingan kepada kelompok usaha perempuan pada aspek peningkatan kemasan produk, pemasaran digital, dan memberikan penyadartahuan terkait pentingnya menjaga kawasan restorasi hutan. Sehingga diharapkan dengan kegiatan pengabdian ini, kelompok perempuan yang selama ini telah melakukan kegiatan produksi dapat meningkatkan kapasitas produk melalui kemasan yang menarik, penjualan secara luas melalui toko digital, serta semakin memiliki kesadaran untuk menjaga lingkungan sekitar Kawasan Restorasi Hutan Tenggulun.
Pengaruh Corporate Governance Perception Index Terhadap Tingkat Financial Distress Mayang Murni; Lily Karlina Nasution
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10828

Abstract

Banking companies have a role as an intermediary institution because of the foundation in building a country's economy. Banking companies that implement good Corporate Governance practices tend to be free from bad things like financial distress. This research aims to observe the influence of Corporate Governance Perception Index on Level of Financial Distress in BUMN Banking Companies form 2018-2023. . The data used is secondary data from the financial reports of state-owned banking companies and was analyzed using linear regressions. The result showed that Corporate Governance Perception Index has a influence on Financial Distress with a value that tend to small 5,9% with a minus contant, its means that the effect of implementing good Good Corporate Governance does not greatly affect the level of Financial Distress in BUMN Banking Companies in Indonesia. This is a limitation in the study, namely the object of research on BUMN companies in Indonesia, where the majority of ownership by the Government so that control and assurance of the continuity of a company depends on Government policies and public interests, so as not to worry about things like the level of financial distress. Based on the limitations, one suggestion that can be given is to replace the object of research on private companies included in the ranking of the Indonesian Institute for Corporate Governance or the ASEAN Corporate Governance Scorecard, as well as adding other fundamental indicators in assessing the level of Financial Distress
Co-Authors Adelia Putri Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Aprillia, Sri Rahayu Armanda, Fahmy Asmaul Husna Asmaul Husna Asnidar Asnidar Asnidar Asnidar Asnidar Azhar, Iqlima Bustami Bustami Cut Fira Humaira Darmawati Deri Zulfitrah Dewi, Ika Sari Eka Putri, Syalwa Naira Fajriah, Agustina Nurul Hanum, Nurlaila Henny Pratiwi Henny Pratiwi, Henny Himansi, Muhammad Rendy Alkhobir Ika Sari Dewi Indah Putri Intan Soraya Irwandi, Miladatul Husni Jenir Pando Manalu Lily Karlina Nasution Lily Karlina Nasution Lubis, Nasrul Kahfi M. Marthoenis Maria Ulfa Mochammad Iswan Peranginangin Mohamad Handi Khalifah Muhammad Imaduddin Muhammad Khalil Muhammad Khalil Muhammad Salman Muhammad Salman Muhammad Salman Muharsyah Hafiz Nasution, Lily Karlina Neni, Laelis Noera Iman Sari Nurul Fajriah, Agustina Perangin-Angin, Mochammad Iswan Peranginangin, Mochammad Iswan Rahma, Fathia Raja, Bernauli Lumban Rizky Nafaida Rizky Nafaida Sandro Sandro Saumi, Fazrina Siti Aisya Suroso, Serli Safitri Tengku Putri Lindung Bulan, Tengku Putri Lindung Thresia Agnes Monica Simarmata Tuti Meutia Wahyudi Manaf, Annisa wibowo atmaja, teuku Hadi Zulkarnen Mora, Zulkarnen