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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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Es Krim Kelor sebagai Inovasi Cerdas Olahan Pangan Lokal Solusi Pencegahan Stunting Menuju Ekonomi Berdaya Fajriah, Agustina Nurul; Asnidar, Asnidar; Nafaida, Rizky; Murni, Mayang; Perangin-angin, Mochammad Iswan; Rahma, Fathia
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

Abstract

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
Pengaruh Nilai, Rating, Umur Sukuk Terhadap Return Saham (Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia) Salman, Muhammad; Murni, Mayang; Eka Putri, Syalwa Naira
Jurnal Multidisiplin West Science Vol 4 No 12 (2025): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v4i12.3052

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh nilai, peringkat, dan umur sukuk yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Teknik pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 5 perusahaan. Pengujian dilakukan dengan bantuan SPSS (Statistical Product and Service Solution) dan analisis data, dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penelitian tentang Nilai Sukuk (X1) tidak berpengaruh signifikan terhadap Pengembalian Saham, Peringkat Sukuk (X2) tidak berpengaruh signifikan terhadap Pengembalian Saham, Umur Sukuk (X3) tidak berpengaruh signifikan terhadap Pengembalian Saham, dan secara simultan, ketiga variabel independen tersebut tidak berpengaruh signifikan terhadap Pengembalian Saham.
Analysis Of Monetary Variables and Zakat, Infaq and Sadaqah (ZIS) On Poverty In Aceh Province with Economic Growth as An Intervening Variable Asnidar, Asnidar; Hanum, Nurlaila; Bulan, Tengku Putri Lindung; Fajriah, Agustina Nurul; Murni, Mayang; Aprillia, Sri Rahayu
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vhm05b36

Abstract

This study analyzes monetary variables and ZIS on poverty in Aceh Province through economic growth. The data used are secondary data sourced from Baitul Mal Aceh and the Central Statistics Agency, using path analysis. The results of the study indicate that inflation does not directly have a significant effect on economic growth in Aceh Province, while interest rates and ZIS have a direct significant effect on economic growth in Aceh Province. Inflation and economic growth do not directly have a significant effect on poverty in Aceh Province, while interest rates and ZIS have a significant effect on poverty in Aceh Province. However, inflation does not indirectly have a significant effect on poverty in Aceh Province through economic growth. Interest rates and ZIS have an indirect significant effect on poverty in Aceh Province through economic growth. These findings underscore the importance of evaluating ZIS management and distribution strategies by the government and related institutions, so that programs do not only focus on increasing economic growth, but also ensure that the benefits are felt directly by the poor. This study contributes to the literature on population economics by revealing the role of a combination of monetary policy and Islamic social financial instruments in poverty alleviation efforts in Aceh
BoSanTi (aBOn aSAm sunTI): Pelestarian Warisan Kuliner Aceh dan Ekonomi Produktif di Kecamatan Peureulak Barat Kabupaten Aceh Timur Nurul Fajriah, Agustina; Murni, Mayang; Nafaida, Rizky; Asnidar; Rahma, Fathia; Wahyudi Manaf, Annisa
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

Abstract

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.
THE EFFECT OF SERVICE SOLVENCY AND GROWTH OF ORIGINAL LOCAL GOVERNMENT REVENUE ON POVERTY LEVEL IN LANGSA CITY WITH GROSS REGIONAL DOMESTIC PRODUCT AS A MEDIATING FACTOR Agustina Nurul Fajriah; Mayang Murni; Asnidar; Noera Iman Sari; Muhammad Salman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 6 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i6.2022

Abstract

Many factors determine the level of poverty in a region, therefore comprehensive steps are needed to achieve general prosperity and reduce the rate of poverty, taking into account the underlying factors. The urgency and renewal regarding service solvency which has not been studied extensively and the level of poverty has become important topic, as Aceh is one of the 10 poorest provinces in Indonesia. This research aims to determine the effect of service solvency and the growth of original local government revenue on poverty levels using gross regional domestic product as mediating factor in Langsa city. Based on research findings, it is known that simultaneously service solvency and original local government revenue variables have significant effect on poverty level. Partially, original local government revenue variable has positive and significant effect on poverty level, while service solvency has no effect on poverty level. The result of path analysis testing indicates gross regional domestic product variable is not able to serve as a mediating variable for service solvency and original local government revenue on poverty level in Langsa city.
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

Abstract

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

Abstract

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  
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 Dinda Hafidzoh 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 Laelisneni, Laelisneni 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 Nurlela Nurlela 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 Ulfa Utari Wahyudi Manaf, Annisa wibowo atmaja, teuku Hadi Zulkarnen Mora, Zulkarnen