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All Journal Jurnal Akuntansi Muhammadiyah KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal EMT KITA Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah JURNAL PENDIDIKAN TAMBUSAI Jurnal Media Informatika J-ISCAN : Journal of Islamic Accounting Research ABDIMU: Jurnal Pengabdian Muhammadiyah Global Research in Economics and Advanced Theory Sumber Informasi Manajemen Bisnis dan Akuntansi BE-HISZ Journal - Journal of Economics and Accounting
Anam, Budi Safatul
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ECONOMIC EMPOWERMENT PROGRAM FOR FAMILIES WITH FINANCIAL PLANNING IN GAMPONG BATOH, LUENG BATA SUBDISCTRICT Elviza, Elviza; Chudri, Intan Rizkia; Ridzqy, Syifa Gebrina; Anam, Budi Safatul; Mauliansyah, Hendri
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i2.1823

Abstract

The aim of this community service activity is to improve family skills and abilities in terms of financial management for families in Gampong Batoh, Lueng Bata subdistrict. It is expected that every family will be able to manage their household finances effectively and efficiently. Effective financial management is very important for a family, with good financial management, a prosperous household can be created. Family financial planning is carried out to optimize income and plan expenses according to the family needs. Family financial planning can also create a harmonious household. Keywords: Strengthening, Economy, Family, Financial Planning
Socialization Of The Empowerment Of The Community In Developing Tourist Villages In The Banda Aceh City G, Harbiyah; Fitri, Aida; Anam, Budi Safatul; Fatma, Surya
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 4, No 1 (2024): Vol 4, No 1 Juni 2024
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v4i1.1958

Abstract

The purpose of this community dedication is to broaden the insight of the village apparatus, the communities related to the development of the tourist village, as well as to raise public awareness of the importance of the management of tourist villages. The outputs obtained from the service of this community are (1) the participants, can add knowledge and insight about the importance of the management of tourism that exists in the City of Banda Aceh from various villages spread out. (2) From the results of socialization, participants understand about the purpose of socialisation to empower the villages that have tourist places and socialization ended with a question-answer session, received some questions from the participants and the community in them: (a) How to develop the tourist village in the village? (b) How the role of the government and the apparatus of the village in developing the village towards the village of Tourism? And how startle in managing tourism to be known more widelyKeywords: Tourism Village Development
CAPITAL MARKET INTRODUCTION SOCIALIZATION AND INCREASING PUBLIK TRUST Murhadi, Thasrif; Fitri, Aida; Anam, Budi Safatul; Saputra, Aiyup
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 1 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i1.1980

Abstract

Tujuan pengabdian masyarakat ini adalah untuk untuk menambah wawasan mengenai investasi dan trading saham, serta hal-hal yang perlu dipertimbangkan investor sebelum berinvestasi. Pada tingkat Masyarakat Di  Banda Aceh.  Output yang didapat dari  kegiatan pengabdian masyarakat ini diantaranya adalah (1) para peserta, memberikan edukasi dan sosialisasi tentang investasi di Pasar Modal Indonesia (2) Dari hasil sosialisasi, peserta memahami mengenai isi materi dan di akhir sesi diberikan waktu tanya jawab, didapatkan beberapa pertanyaan dari peserta dan masyarakat diantaranya : (a) Bagaimanakah cara memilih saham yang baik (b) Bagaimana membedakan  saham  dan  reksadana  (c)  bagaimana mengurangi  resiko  dalam melakukan pembelian saham
SOCIALIZATION OF THE BENEFITS OF CAPITAL MARKET STOCK EXCHANGE FOR THE COMMUNITY IN MEUNASAH TUHA ACEH BESAR DISTRIC Fitri, Aida; Anam, Budi Safatul; Murhadi, Thasrif; Mimiasri, Mimiasri; Wiratama, Muhammad Jaka
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i2.1845

Abstract

Objective this community service is foradd knowledge and insight regarding the benefits of the Capital Market Stock Exchange for the people of Meunasah Tuha, Aceh Besar District. The output obtained from this community service activity includes (1) participants, can addknowledge and insight about the benefits of the Capital Market Stock Exchange that can be used in carrying out and developing ways of investing(2) From the results of the socialization, participants understood the contents of the material and at the end of the session were given question and answer time, several questions were obtained from participants and the public including: (a) What is the role of the Stock Exchange for investors (b) How does the capital market work system for investors who are not buying and selling for 1 month (c) what are the functions and benefits of the stock exchange for investors   Keyword : Benefits of the Indonesian Stock ExchangeObjective this community service is foradd knowledge and insight regarding the benefits of the Capital Market Stock Exchange for the people of Meunasah Tuha, Aceh Besar District. The output obtained from this community service activity includes (1) participants, can addknowledge and insight about the benefits of the Capital Market Stock Exchange that can be used in carrying out and developing ways of investing(2) From the results of the socialization, participants understood the contents of the material and at the end of the session were given question and answer time, several questions were obtained from participants and the public including: (a) What is the role of the Stock Exchange for investors (b) How does the capital market work system for investors who are not buying and selling for 1 month (c) what are the functions and benefits of the stock exchange for investors  Keyword : Benefits of the Indonesian Stock Exchange
PENGARUH SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORANKEUANGAN PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2022 Laila, Noor; Umar, Zulkifli; Elviza, Elviza; Anam, Budi Safatul
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i1.2118

Abstract

Penelitian ini bertujuan untuk menguji pengaruh solvabilitas dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan, baik secara simultan maupun secara parsial. Kedua variabel bebas tersebut akan diuji pengaruhnya terhadap satu variabel tidak bebas yaitu ketepatan waktu pelaporan keuangan. Penelitian ini memasukkan semua elemen populasi yang telah memenuhi kriteria yaitu sebanyak 87 perusahaan yang menjadi pengamatan. Pengamatan dari tahun 2021-2022 yaitu pada perusahaan sektor Energy. Metode analisisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menemukan bahwa solvabilitas dan ukuran perusahaan secara simultan berpengaruh terhadap ketepatan waktu pelaporan keuangan. Solvabilitas secara parsial berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan. Ukuran perusahaan secara parsial berpengaruh positif terhadap ketepatan waktu pelaporan keuangan. Kata Kunci: Ketepatan waktu pelaporan keuangan, solvabilitas dan ukuran perusahaan.
Strengthening the Capacity of Paroy Fishermen through Basic Accounting Toward a Sustainable Coastal Blue Economy Lastri, Surna; Syamsidar, Syamsidar; Umar, Zulkifli; Anam, Budi Safatul; Susanti, Eva; Mauliansyah, Hendri
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 5, No 1 (2025): Vol 5 No 1 Juni 2025
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v5i1.2454

Abstract

This community service program aimed to improve basic accounting literacy among fishermen in Gampong Paroy, Lhong Subdistrict, Aceh Besar, as part of a local economic empowerment strategy based on the blue economy concept. The activity was conducted on the coast of Gampong Paroy and involved 30 participants, including village officials and active fishermen. The methods used included educational lectures and interactive sessions, accompanied by simulations of simple bookkeeping practices relevant to small-scale fisheries. The training materials covered income and expense recording as well as basic profit-loss calculations. Evaluation results indicated increased participant understanding of the importance of financial records as decision-making tools in their fishing businesses. The program also raised awareness of data-driven business management to support sustainable coastal economic development. Recommendations include follow-up technical training and integrating similar programs into village institutional planning. This program is expected to serve as a replicable model for sustainable coastal economic empowerment in other similar regions.Keywords: fishermen, basic bookkeeping, micro-accounting, blue economy, coastal economy
Pengaruh Direktur Pendidikan Ekonomi dan Pertumbuhan Penjualan terhadap Pajak Agresif Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Nasution, Thondy Abdul Harris; Anam, Budi Safatul; J, Ermad M
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.31551

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh direktur pendidikan ekonomi dan pertumbuhan penjualan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023. Penelitian ini memasukkan semua elemen populasi yang telah memenuhi kriteria yaitu sebanyak 157 perusahaan yang menjadi pengamatan. Pengamatan dari tahun 2021-2023 yaitu pada perusahaan sektor energi. Teknik analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa direktur pendidikan ekonomi dan pertumbuhan penjualan secara simultan berpengaruh terhadap pajak agresif. Direktur pendidikan ekonomi secara parsial berpengaruh terhadap pajak agresif, pertumbuhan penjualan secara parsial berpengaruh terhadap pajak agresif.
THE EFFECT OF TAX AMNESTY, TAX KNOWLEDGE AND ONLINE TAX SERVICES ON PERSONAL TAXPAYER COMPLIENCE IN ACEH BESAR DISTRICT Susanti, Eva; icut, Cut Fitrika Syawalina; budi, Budi Safatul anam
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 1 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i1.1624

Abstract

In the last 10 years the realization of tax revenue has always been below the target, with the achievement of a tax ratio of 11% -13%. The poor situation in taxation is inseparable from low tax compliance, illegal flight of capital abroad, engineering financial transactions that result in a loss of potential tax revenues. Entering 2015 the tax office has implemented an online tax service system and it peaked in 2019 when the Covid pandemic occurred. Public services carried out in government agencies have experienced changes that have an impact on the accessibility of public services. be reduced. Good tax knowledge is expected to increase taxpayer awareness of the implementation of tax obligations. This study aims to determine the effect of tax amnesty, tax knowledge and tax services on compliance with tax payments by private taxpayers in Aceh Besar District. The data analysis technique in this study is multiple linear regression analysis by distributing questionnaires. The results of the study stated that tax amnesty, knowledge of taxation and tax services had an effect on compliance with personal taxpayer payments in Aceh Besar District.
DAMPAK KEPEMILIKAN ASING DAN KEPEMILIKAN LOKAL TERHADAP HARGA SAHAM PERUSAHAAN Mj, Ermad; Umar, Zulkifli; Rusnaidi, Rusnaidi; Anam, Budi Safatul; Purnamasari, Desy
Jurnal Akuntansi Muhammadiyah (JAM) Vol 13, No 2 (2023): Edisi Juli-Desember 2023
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v13i2.1905

Abstract

Tujuan penelitian ini untuk menguji kepemilikan asing dan kepemilikan lokal apakah dapat meningkatkan harga saham perusahaan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indoensia (BEI) tahun 2021 s.d 2022 yang telah memenuhi kriteria berjumlah 1.167 perusahaan. Sampel akhir berjumlah 298 perusahaan yang diambil dengan teknik Slovin dan dengan teknik random acak sederhana. Data yang pakai adalah data sekunder berupa publikasi PT. Kustodian Sentral Efek Indonesia (KSEI) berupa data kepemilikan asing, kepemilikan lokal dan harga saham penutupan. Kepemilikan asing diproksikan dengan indikator kepemilikan asing yang dimiliki oleh corporate dan individu. Kepemilikan lokal juga diproksikan dengan indikator kepemilikan lokal yang dimiliki oleh corporate dan individu. Data diolah dengan regresi menggunakan SmartPLS. Hasil penelitian ini menemukan bahwa kepemilikan asing tidak berpengaruh terhadap harga saham. Kepemilikan lokal berpengaruh menurunkan harga saham perusahaan.Kata Kunci: Harga saham; kepemilikan asing, kepemilikan lokal.
Navigating Modern Retail Competition: Adaptation and Digital Transformation of MSMEs Hendri Mauliansyah; Budi Safatul Anam
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 1 No 2 (2024): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v1i2.22

Abstract

This study examines how micro, small, and medium enterprises (MSMEs) navigate modern retail competition through adaptation strategies and digital transformation. Drawing on a qualitative design complemented with survey-based validation, the research explores the challenges and opportunities faced by MSMEs in adopting technological solutions to enhance competitiveness. Semi-structured interviews with MSME owners, alongside survey data, were analyzed using thematic analysis and descriptive statistics. The findings reveal three critical dimensions: first, the adoption of innovative strategies such as omnichannel integration, product diversification, and customer engagement through digital platforms; second, the role of digital transformation, where e-commerce adoption, digital payment systems, and data-driven decision-making significantly improve operational efficiency and market reach; and third, persistent barriers including financial constraints, limited digital literacy, and cultural resistance that undermine successful adoption. Case studies, such as Warung Pintar in Indonesia and artisan cooperatives in Kenya, illustrate how digital tools can improve resilience, expand customer bases, and foster collaboration among MSMEs. The study highlights that enterprises capable of aligning digital tools with consumer preferences and building collaborative ecosystems are more likely to achieve sustainable competitiveness. The research contributes to the literature by integrating adaptation and digital transformation into a unified framework, while offering managerial and policy implications for promoting inclusive digitalization and strengthening MSME resilience in an increasingly competitive retail landscape.
Co-Authors Aida Fitri Aida Fitri Aiyup Saputra Akbar, Nafis Muhammad Aliamin Aliamin Aulia Grina Chudri, Intan Rizkia Desy Purnamasari Elviza Elviza Elviza Elviza Eva Susanti Eva Zahara Fandi Bachtiar Fatma, Surya Fitri, Aida G, Harbiyah Gustia Nizar Harbiyah G Hendri Mauliansyah icut, Cut Fitrika Syawalina Intan Rizkia Chudri Irmawati Irmawati J, Ermad M Laila, Noor Mimiasri Mimiasri Mimiasri, Mimiasri Mj, Ermad Muhammad Jaka Wiratama Muhammad, Syafiq Zhafran Murhadi, Thasrif Nasution, Thondy Abdul Harris Ridzqy, Syifa Gebrina Rusnaidi Saputra, Aiyup Solly Aryza Surna Lastri Surya Fatma syamsidar syamsidar Syifa Gebrina Ridzqy Thasrif Murhadi Thasrif Murhadi Wiratama, Muhammad Jaka Yusnadi Zulfakhri Zulfakhri Zulkifli Umar