Garuda - Garba Rujukan Digital

Determinasi Return Saham : Peran Struktur Modal dan Nilai Perusahaan Mayang Murni; Dinda Hafidzoh; Ulfa Utari
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8517

This study aims to analyze the impact of capital structure and firm value on stock returns for telecommunications companies listed on the Indonesia Stock Exchange during the 2014–2023 period. The research background is based on the rapid growth of the telecommunications industry in the digital era, which has not always been accompanied by improved stock performance, as seen in the cases of Telkom Indonesia (TLKM) and Indosat Ooredoo Hutchison (ISAT), as well as the inconsistency of previous research findings. This study employs a quantitative descriptive approach using secondary data, purposive sampling, and descriptive statistical analysis along with multiple linear regression. The results indicate that, individually, capital structure and firm value have a positive and significant impact on stock returns, and collectively, capital structure and firm value have a significant impact on stock returns. These findings indicate that financing decisions and market perceptions of firm value are important factors in determining stock returns, and thus should be considered by investors and companies in their decision-making.

Analisis Kondisi Keuangan Kabupaten Kota di Provinsi Sumatera Utara Laelisneni, Laelisneni; Lily Karlina Nasution; Mayang Murni; Agustina Nurul Fajriah; Nurlela Nurlela
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8046

Regional finance is a fundamental aspect in supporting economic development and improving the welfare of the community in a region. The management of regional finances reflects the ability of local governments to plan, implement, and account for all financial activities efficiently and transparently. The aim of this study is to analyze the financial condition of regencies and cities in the Aceh Province. This study uses a qualitative descriptive method with secondary data sourced from reports of the Regional Finance and Asset Agency (BPKA) of North Sumatra Province and the Central Statistics Agency (BPS). The indicators used to assess financial conditions are service solvency, financial flexibility. The research found that the financial condition of regencies and cities in North Sumatra Province shows that only one regency/city, Asahan, has a poor financial condition. Meanwhile, 14 regencies/cities have a moderate financial condition. The good category is held by 4 regencies/cities (Medan, West Pakpak, Pematang Siantar, and Sibolga). This study can serve as a policy recommendation for improving financial management in regencies/cities in North Sumatra Province.Keywords : Financial Condition; Service Solvency; Financial Flexibility; Financial Independence; North Sumatra Province

Management Strategy of Wase Glee in Disaster Mitigation for Sustainable Village Economic Development Tuti Meutia; Mayang Murni; Muhammad Salman; Nurul Kahfi Lubis; Eva Andriani
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2120

Forest governance in Aceh has long been supported by customary institutions such as Lembaga Adat Uteuen, yet the operational role of wase glee in disaster mitigation and sustainable village economic development remains underexplored. Previous studies have mainly emphasized the cultural and legal recognition of customary forest systems, with limited attention to how customary economic mechanisms function in disaster risk reduction and local economic governance. This study aims to analyze the management of wase glee as a customary mechanism in disaster mitigation and its potential contribution to sustainable village economic development in East Aceh Regency. This research employed a qualitative descriptive approach in Gampong Sembuang, Serbajadi Subdistrict. Data were collected through observation, semi-structured interviews, and documentation involving customary leaders, village officials, and forest-dependent community members selected through purposive sampling. The data were analyzed using thematic analysis, supported by triangulation to ensure validity. The findings reveal that wase glee has not functioned effectively because customary authority has weakened, formal village regulations are absent, and forest resource utilization has shifted from collective customary control to individual and religious-based practices. Analytically, this decline reflects an institutional transformation in which customary norms have lost their regulatory capacity over forest use, disaster prevention, and collective economic benefit distribution. As a result, forest resources remain weakly supervised, while their potential contribution to ecological risk reduction and village income is unrealized. This study positions wase glee as a potential hybrid governance mechanism integrating local wisdom, community-based disaster risk reduction, and sustainable village economic development.

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

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

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.

Es Krim Kelor sebagai Inovasi Cerdas Olahan Pangan Lokal Solusi Pencegahan Stunting Menuju Ekonomi Berdaya Agustina Nurul Fajriah; Asnidar Asnidar; Rizky Nafaida; Mayang Murni; Mochammad Iswan Perangin-angin; Fathia Rahma
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v7i1.7555

Stunting merupakan salah satu permasalahan gizi kronis yang berdampak signifikan terhadap kualitas sumber daya manusia (SDM) di masa depan. Anak-anak yang mengalami stunting cenderung memiliki gangguan perkembangan dan daya tahan tubuh, yang pada akhirnya memengaruhi produktivitas dan daya saing bangsa. Kabupaten Aceh Timur menjadi salah satu daerah dengan prevalensi stunting tinggi, kondisi ini diperburuk oleh rendahnya partisipasi masyarakat dalam kegiatan posyandu dan kurangnya pemahaman tentang pentingnya gizi seimbang. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk: (1) meningkatkan pengetahuan masyarakat tentang pentingnya pencegahan stunting melalui pemanfaatan pangan lokal bergizi; (2) memberikan keterampilan kepada masyarakat dalam mengolah daun kelor menjadi es krim sehat; dan (3) menciptakan peluang usaha mikro melalui inovasi pangan lokal sebagai upaya mendukung ekonomi berdaya. Tahapan kegiatan meliputi sosialisasi, pelatihan, dan praktik langsung (demo). Metode evaluasi dalam kegiatan ini menggunakan kuesioner pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pengetahuan dan keterampilan kader posyandu. Peserta mampu membuat es krim kelor secara mandiri dan memahami manfaatnya bagi pencegahan stunting. Selain itu, inovasi ini berhasil meningkatkan partisipasi masyarakat terhadap kegiatan posyandu karena produk es krim kelor menjadi daya tarik bagi anak-anak. Selain aspek kesehatan, inovasi ini juga membuka peluang usaha baru bagi masyarakat. Dengan modal yang relatif rendah dan bahan baku yang tersedia secara lokal, es krim kelor berpotensi dipasarkan di sekolah-sekolah dan warung desa. Pendekatan ini sejalan dengan konsep ekonomi berdaya, dimana masyarakat diberdayakan melalui pemanfaatan sumber daya lokal untuk menciptakan nilai tambah. Dampak ini diharapkan mampu membantu masyarakat memutus rantai kemiskinan dan meningkatkan kesejahteraan keluarga

Management Strategy of Wase Glee in Disaster Mitigation for Sustainable Village Economic Development Tuti Meutia; Mayang Murni; Muhammad Salman; Nurul Kahfi Lubis; Eva Andriani
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2120

Forest governance in Aceh has long been supported by customary institutions such as Lembaga Adat Uteuen, yet the operational role of wase glee in disaster mitigation and sustainable village economic development remains underexplored. Previous studies have mainly emphasized the cultural and legal recognition of customary forest systems, with limited attention to how customary economic mechanisms function in disaster risk reduction and local economic governance. This study aims to analyze the management of wase glee as a customary mechanism in disaster mitigation and its potential contribution to sustainable village economic development in East Aceh Regency. This research employed a qualitative descriptive approach in Gampong Sembuang, Serbajadi Subdistrict. Data were collected through observation, semi-structured interviews, and documentation involving customary leaders, village officials, and forest-dependent community members selected through purposive sampling. The data were analyzed using thematic analysis, supported by triangulation to ensure validity. The findings reveal that wase glee has not functioned effectively because customary authority has weakened, formal village regulations are absent, and forest resource utilization has shifted from collective customary control to individual and religious-based practices. Analytically, this decline reflects an institutional transformation in which customary norms have lost their regulatory capacity over forest use, disaster prevention, and collective economic benefit distribution. As a result, forest resources remain weakly supervised, while their potential contribution to ecological risk reduction and village income is unrealized. This study positions wase glee as a potential hybrid governance mechanism integrating local wisdom, community-based disaster risk reduction, and sustainable village economic development.

BoSanTi (aBOn aSAm sunTI): Pelestarian Warisan Kuliner Aceh dan Ekonomi Produktif di Kecamatan Peureulak Barat Kabupaten Aceh Timur Agustina Nurul Fajriah; Mayang Murni; Rizky Nafaida; Asnidar; Fathia Rahma; Annisa Wahyudi Manaf
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v10i1.28350

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh potensi belimbing sayur yang melimpah di Gampong Alue Bu Tuha, Kecamatan Peureulak Barat, Kabupaten Aceh Timur, namun belum dimanfaatkan secara optimal. Selama ini, belimbing sayur hanya diolah secara tradisional menjadi asam sunti, tetapi hasilnya sering gagal, tidak higienis, dan hanya untuk konsumsi pribadi. Tujuan kegiatan ini adalah meningkatkan pemahaman dan keterampilan ibu rumah tangga dalam mengolah belimbing sayur menjadi produk kuliner khas Aceh bernilai ekonomi, yaitu abon asam sunti (BoSanTi). Kontribusi kegiatan ini adalah pemberdayaan kelompok IRT agar mampu memanfaatkan sumber daya lokal secara produktif, meningkatkan kemandirian ekonomi keluarga, serta mendukung pelestarian warisan kuliner Aceh. Metode yang digunakan meliputi observasi, diskusi, penyuluhan tentang potensi ekonomi belimbing sayur, pelatihan modernisasi produksi menggunakan oven dehydrator dan grinder, serta pelatihan packaging dan branding. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman dan keterampilan peserta yaitu 10%-35%. Produk BoSanTi yang dihasilkan lebih higienis, praktis, tahan lama, dengan kemasan kedap udara dan branding yang menarik, sehingga memiliki potensi dipasarkan di pasar lokal maupun regional. Prospek pengembangan BoSanTi masih terbuka luas melalui diversifikasi produk, penguatan jaringan pemasaran digital, serta dukungan legalitas usaha.

KOPACE (KOPI KELOR ACEH) TRANSFORMASI USAHA GEURUBAK KUPI MELALUI INOVASI KOPI KELOR Asnidar, Asnidar; Fajriah, Agustina Nurul; Dwitya, Yonadiah; Murni, Mayang; Nafaida, Rizky; Nabila, Rozana; Khaira, Cut Ulviatul
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 9, No 2 (2026): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v9i2.66934

This Community Service (PKM) program was implemented to address the stagnation of the Geurubak Kupi micro-business in Langsa City, caused by products lacking distinctive characteristics, unsystematic financial management, and conventional marketing strategies. This partnership program involved a series of stages, including outreach, training, technology implementation, mentoring, and evaluation. The main innovation was the development of Acehnese Moringa Coffee (KOPACE), a specialty beverage that combines the flavor of Acehnese coffee with the health benefits of moringa leaves. The implementation of technologies such as a dehydrating oven, a coffee grinder, and a flour grinder ensured product quality and hygiene. Furthermore, financial management training based on simple bookkeeping and production cost calculations helped partners manage their businesses more efficiently. Marketing aspects were also strengthened through training in branding, packaging design, and digital promotion strategies. Evaluation results showed a significant increase in the partners' understanding, with an average improvement of more than 10%–15% in knowledge of moringa coffee processing, financial management, and marketing strategies. KOPACE products are now a new signature product of the Geurubak Kupi business, adding economic value, increasing competitiveness, and opening up broader market opportunities. Thus, this PKM program contributes to the achievement of the Sustainable Development Goals (SDGs), specifically Decent Work and Economic Growth, Responsible Consumption and Production, and Good Health and Well-being.Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan untuk menjawab permasalahan stagnasi usaha mikro Geurubak Kupi di Kota Langsa yang disebabkan oleh produk tanpa ciri khas, manajemen keuangan yang tidak tersistematis, serta strategi pemasaran yang masih konvensional. Melalui program kemitraan ini, dilakukan serangkaian tahapan meliputi sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Inovasi utama kegiatan adalah pengembangan produk Kopi Kelor Aceh (KOPACE) sebagai minuman khas yang menggabungkan cita rasa kopi Aceh dengan manfaat kesehatan dari daun kelor. Penerapan teknologi seperti oven dehydrated, mesin grinder kopi, dan mesin grinder tepung memastikan kualitas dan higienitas produk. Selain itu, pelatihan manajemen keuangan berbasis pencatatan sederhana dan perhitungan harga pokok produksi membantu mitra lebih efisien dalam mengelola usaha. Aspek pemasaran juga diperkuat melalui pelatihan branding, desain kemasan, serta strategi promosi digital. Hasil evaluasi menunjukkan adanya peningkatan signifikan dalam pemahaman mitra, dengan rata-rata peningkatan lebih dari 10% pada pengetahuan pengolahan kopi kelor, manajemen keuangan, dan strategi pemasaran. Produk KOPACE kini hadir sebagai ciri khas baru usaha Geurubak Kupi sekaligus memberi nilai tambah ekonomi, meningkatkan daya saing, dan membuka peluang pasar lebih luas. Dengan demikian, program PKM ini berkontribusi pada pencapaian SDGs, khususnya tujuan pekerjaan layak dan pertumbuhan ekonomi, konsumsi-produksi yang bertanggung jawab, serta peningkatan kesehatan dan kesejahteraan masyarakat.

DETERMINAN KEPUTUSAN PEMBELIAN ONLINE DENGAN DIMODERASI VARIABEL DISTRIBUSI Asmaul Husna; Lily Karlina Nasution; Bernauli Lumban Raja; Mayang Murni
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4397

Abstract: The rapid development of information and communication technology has shifted consumer behavior, particularly in online purchasing through marketplaces. This study aims to analyze the influence of influencers, viral marketing, and online reviews on online purchase decisions, with distribution as a moderating variable. The research was conducted on university students in the Sumbagut region using a quantitative approach with an explanatory design. Primary data were collected through questionnaires and analyzed using descriptive statistics, multiple regression, and Moderated Regression Analysis (MRA). The results show that simultaneously, influencers, viral marketing, and online reviews significantly affect online purchase decisions. Partially, influencers have a positive and significant effect, viral marketing has a negative and significant effect, while online reviews have no significant effect on online purchase decisions. Further findings reveal that distribution acts as a pure moderating variable in the relationship between viral marketing and online purchase decisions, and as a potential moderating variable in the relationship between influencers and online reviews with purchase decisions. This study concludes that digital marketing strategies must be integrated with effective distribution systems to strengthen consumer online purchase decisions. Keyword: influencer; viral marketing; online review; distribution; online purchase decission Abstrak: Perkembangan teknologi informasi dan komunikasi mendorong perubahan perilaku konsumen dalam berbelanja, termasuk meningkatnya pembelian online melalui marketplace. Penelitian ini bertujuan untuk menganalisis pengaruh influencer, marketing viral, dan online review terhadap keputusan pembelian online dengan distribusi sebagai variabel moderasi. Penelitian dilakukan pada mahasiswa di wilayah Sumbagut dengan pendekatan kuantitatif dan desain eksplanatori. Data primer diperoleh melalui kuesioner, kemudian dianalisis menggunakan statistik deskriptif, regresi berganda, dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa secara simultan influencer, marketing viral, dan online review berpengaruh signifikan terhadap keputusan pembelian online. Secara parsial, influencer berpengaruh positif signifikan, marketing viral berpengaruh negatif signifikan, sedangkan online review tidak berpengaruh terhadap keputusan pembelian online. Temuan lain menunjukkan bahwa distribusi berperan sebagai pure moderating pada pengaruh marketing viral terhadap keputusan pembelian online, serta sebagai potential moderating pada pengaruh influencer dan online review. Penelitian ini menyimpulkan bahwa strategi pemasaran digital perlu diintegrasikan dengan sistem distribusi yang efektif agar dapat memperkuat keputusan pembelian konsumen secara online. Kata kunci: influencer; marketing viral; online review; distribusi; keputusan pembelian online

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