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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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DETERMINAN NILAI PERUSAHAAN PADA PT ANTAM, TBK Irwandi, Miladatul Husni; Nasrul Kahfi Lubis; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10822

Abstract

This study aims to determine the influence of Corporate Social Responsibility (CSR) Disclosure, Company Size, and Profitability on Company Value at PT. Antam Tbk. The object of this research is PT Antam Tbk. The sampling technique used is saturated sampling. The data collection method is based on the company's historical data, namely the financial data audited by PT. Antam Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2009-2023. The data analysis method used in this research is multiple linear regression analysis using SPSS software. The results of this study show that the variable of Corporate Social Responsibility (CSR), company size and profitability disclosure has a positive and significant effect on the company value at PT. Antam Tbk. Simultaneously, the disclosure of corporate social responsibility (CSR), company size, and profitability have a significant effect on the company value at PT. Antam Tbk. Limitations in this study include a research period that is too long so that there is missing and incomplete data which ultimately affects the analysis and generalization of findings. based on these limitations, it can be suggested to conduct a comparative study or shorten the research period.
PENGARUH SISTEM INFORMASI AKUNTANSI, LITERASI KEUANGAN TERHADAP KOMPETENSI PENGURUS BUMG Himansi, Muhammad Rendy Alkhobir; Tuti Meutia; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11039

Abstract

The purpose of the research that the author wants to achieve is to determine the influence of accounting information systems on the competence of BUMG administrators in Langsa Baro District. To find out the influence of financial literacy on the competence of BUMG administrators in Langsa Baro District. To find out the influence of accounting information systems and financial literacy on the competence of BUMG administrators in Langsa Baro District. The scope of the research discusses the influence of accounting information systems and financial literacy on the competence of BUMG administrators in Langsa Baro District. The type of data used in this study is quantitative data. The sample in this study is 48 respondents. The data analysis method used in this study is quantitative descriptive analysis using the help of the SPSS 25.0 statistical application. The results of the research are accounting information systems, financial literacy simultaneously has a significant effect on competence. Partially, the accounting information system has a significant negative effect on competence, but financial literacy has a positive and significant effect on the competence of BUMG administrators in Langsa Baro District. The limitation of this study is that this research is only carried out based on the location that can be reached by the researcher, so it is felt that the distribution of the questionnaire is not widespread. The data collection method carried out in this study is in the form of primary data and disseminated through questionnaires directly and online, but in its implementation there are still respondents who do not understand the content of the questionnaire. This research is limited to using only the variables of digital economy implementation, availability of working capital and financial literacy. The suggestions that can be given are that this research uses a data collection method through questionnaires distributed to respondents in each village in the Langsa Baro area. In the study, the number of samples that could be studied was only 48 questionnaires after the research instrument test was carried out. For the next researcher, it should be to expand the research so that more complete information about accounting information systems, financial literacy to competencies is obtained.
Impact of Financial Literacy, Transaction Interests and Financial Inclusion on Credit Decisions on Peer to Peer (P2P) Lending in the West Medan Sub-District Sandro Sandro; Muhammad Salman; Mayang Murni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4424

Abstract

The study aims to find out the impact of financial literacy, transaction interests and financial inclusion on peer to peer lending decisions in the West Medan sub-district. This research data is primary data using a questionnaire as a tool to collect data. Data collection technique with snowball sampling, which is the technique of determining samples that are initially small quantities, then these samples are asked to choose their friends to be used as samples. The population in this study was either online borrowers or those who used peer to peer lending of 202 users in the West Medan sub-district. The statistical analysis used in this study is a multiple linear regression analysis using SPSS (Statistical Package For the Social Science). The results showed that financial literacy has a positive and significant influence on the Peer to Peer Lending Credit Decision. Transaction interests have a negative but significant impact on the peer to peer lending credit decision. Financial inclusion has a significant and positive impact on peer-to-peer lending. The results of the F test have shown that financial Literacy, Transaction Interest and Financial Inclusion have a significant impact upon the Peer to Peer Lending credit Decision simultaneously.
Pengaruh Penerapan Ekonomi Digital, Ketersediaan Modal Kerja, Literasi Keuangan, Terhadap Kinerja UMKM Di Kota Langsa Jenir Pando Manalu; Tuti Meutia; Mayang Murni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5383

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Ekonomi Digital, Ketersediaan Modal Kerja, Literasi Keuangan Terhadap Kinerja UMKM Di Kota Langsa. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur dengan menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh UMKM menengah di kota langsa yang berjumlah 8.831, penelitian ini menggunakan teknik purposive sampling yaitu memilih sampel sesuai dengan kriteria tertentu yang menggunakan perhitungan dengan metode slovin sehingga sampel dalam penelitian ini yaitu berjumlah 99 responden yang terdiri dari UMKM yang bergerak di bidang jasa, kuliner, serta barang penelitian ini menggunakan analisis regresi linear berganda untuk analisis datanya dengan menggunakan bantuan dari aplikasi SPSS 23, hasil penelitian ini menunjukkan bahwa Penerapan Ekonomi Digital berpengaruh positif dan signifikan terhadap pencegahan kinerja UMKM, Ketersediaan Modal Kerja berpengaruh negatif dan tidak signifikan terhadap kinerja UMKM, Literasi Keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM, dan yang terakhir yaitu secara simultan Penerapan Ekonomi Digital, Ktersediaan Modal Kerja, Literasi Keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM.
Jamu Gummies: Innovation for women's health and productivity enhancement of the Sapta Marga village women's association Mayang Murni; Rizky Nafaida; Muhammad Khalil
Community Empowerment Vol 9 No 11 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12126

Abstract

This community service program aims to improve women’s reproductive health while supporting the economic productivity of the PKK mothers in Sapta Marga Village, Aceh Tamiang Regency, through the innovation of jamu gummies. The program focuses on transforming rhizomes into practical, tasty, and economically valuable products. The methods implemented include educational sessions on the health benefits of rhizomes and a three-day intensive training covering the production, packaging, and marketing of jamu gummies. Evaluation results indicate a significant improvement in participants' knowledge and skills in rhizome processing, with an average understanding increase of over 80%. The jamu gummies produced are of high quality, meet marketing standards, and are ready to be sold through both digital and conventional marketing strategies taught during the program. The initiative also creates new economic opportunities for PKK mothers without disrupting their household responsibilities.
Optimizing the traditional cake business of Adee Kak Na: Enhancing product shelf life and digital-based business management Agustina Nurul Fajriah; Mayang Murni; Muhammad Khalil
Community Empowerment Vol 9 No 11 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12530

Abstract

This community service program aims to address the key challenges faced by the Adee Kak Na MSME, including the short shelf life of Adee cake, as well as suboptimal financial management and marketing strategies. The activities focus on improving product shelf life, production efficiency, better financial management, and expanding market reach. The methods applied include innovative food processing techniques to transform Adee cake ingredients into ready-to-use flour to extend product shelf life, basic financial management training to separate business and household finances, and digital marketing training that encompasses branding, packaging, and promotion through social media. The results show that the implementation of food processing techniques successfully doubled the product's shelf life and accelerated the production process. Financial management training helped the partner structure their cash flow records and improve financial oversight. Additionally, digital marketing training enhanced product appeal, expanded market reach, and introduced Adee cake to consumers via social media platforms. Overall, this program significantly increased the competitiveness of Adee Kak Na MSME while supporting the preservation of traditional Acehnese culinary heritage in the digital era.
Analisis kesehatan bank dengan menggunakan metode RGEC pada bank umum syariah di Indonesia Maria ulfa; Muhammad Salman; Mayang Murni
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.794

Abstract

This study aims to determine the health level of Islamic banks at Islamic Commercial Banks using the RGEC method, which includes Risk Profile, Good Corporate Governance, Earning (Rentability) and Capital (Capital). This study uses a quantitative method sourced from secondary data from Islamic Commercial Bank financial reports for 2015-2022. The data analysis used to determine the health level of banks in this study is descriptive analysis using the RGEC method. The results of the study show that the health level of Islamic Commercial Banks for 2015-2022 is at a composite rank of 1 (PK - 1), which is included in the "Very Healthy" category. The assessment of the health level of Islamic Commercial Banks for the 2015-2022 period on the Risk Profile factor using the NPF ratio is ranked 1 in the very healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the GCG (Good Corporate Governance) factor using the Self Assessment ratio is ranked 2 in the healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the Earning (Profitability) factor using the ROA ratio is ranked 1 in the very healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the capital factor (capital) using the CAR ratio is ranked 1 in the very healthy category.
PKM PENINGKATAN KEMAMPUAN MERIAS DAN MANAJEMEN USAHA WO WIWIK PENGANTIN Nasution, Lily Karlina; Dewi, Ika Sari; Murni, Mayang; Peranginangin, Mochammad Iswan
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v2i1.940

Abstract

WO Wiwik Pengantin merupakan usaha yang bergerak di bidang jasa perencanaan pernikahan yang menawarkan jasa tata rias, busana, aksesoris, dekorasi, catering, video dan foto pernikahan. Dalam menjalankan usahanya banyak kendala dan permasalahan yang mengikutinya diantaranya kurangnya kemampuan merias pengantin yang sesuai dengan perkembangan zaman, penggunaan bauran pemasaran yang masih menggunakan cara tradisional (word of mouth marketing), kurangnya variasi produk dan jasa yang ditawarkan, serta pengelolahan manajemen keuangan yang masih sederhana. Metode kegiatan pengabdian ini dilaksanakan dalam beberapa tahap yakni ; (1) pelatihan kemampuan merias (2) pelatihan manajemen keuangan (3) pelatihan penggunaan website sebagai media promosi, (4) pemberian alat dan bahan sebagai stimulant, dan (5) pendampingan dalam setiap prosesnya. Pelatihan dan pendampingan memberikan dampak positif kepada usaha jasa rias pengantin mbak wiwik diantaranya meningkatnya kemampuan dan keterampilan merias, meningkatnya pemahaman dan pengetahuan penentuan harga jual yang tepat, dapat memperluas jaringan pemasaran dengan penggunaan website, meningkatnya kualitas dan kuantitas produk serta jasa
Effectiveness of Guided Imagery in Reducing Anxiety Among Mental Health Outpatients: A Pilot Study Murni, Mayang; Darmawati; Marthoenis, Marthoenis
Asian Journal of Public Health and Nursing Vol. 2 No. 1 (2025)
Publisher : Queeva Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62377/7fbyd952

Abstract

Background: Guided imagery is a promising non-pharmacological intervention for anxiety reduction, yet its use in outpatient mental health care remains limited. This study aimed to evaluate its effectiveness in reducing anxiety among patients with mental disorders. Methods: A randomized controlled trial was conducted with 68 participants assigned to intervention or control groups. Anxiety levels were measured using the Hamilton Anxiety Rating Scale (HARS-A). Data were analyzed using the Wilcoxon test for within-group and the Mann-Whitney test for between-group comparisons. Results: The intervention group showed a significant reduction in anxiety levels compared to the control group (p = 0.003). After the guided imagery intervention, 76.5% (26 of 34) of the intervention group had reduced anxiety, while the control group showed minimal change (p = 0.129). Outpatients visit frequency also increased post-intervention in the intervention group. Conclusion: Guided imagery is an effective and feasible intervention for reducing anxiety in outpatient mental health settings and can be integrated into standard care.
Determinan Nilai Perusahaan Dengan Dimoderasi Tingkat Financial Distress Pada Perusahaan Telekomunikasi Nasution, Lily Karlina; Murni, Mayang
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6602

Abstract

The telecommunications industry is a strategic sector in supporting information and communication infrastructure in the digital era, which faces challenges in the form of intense competition, large investment needs, and demands for continuous innovation. This study aims to analyze the effect of firm size and capital structure on firm value, as well as the role of the level of financial distress as a moderating variable in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2023. This study uses a descriptive quantitative approach with secondary data analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results showed that partially, company size has a positive and significant effect on firm value, while capital structure has no significant effect. Simultaneously, firm size and capital structure have a significant effect on firm value. However, the level of financial distress is not able to moderate the effect of firm size and capital structure on firm value
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