This activity aims to provide risk management training for Micro, Small and Medium Enterprises for Community Learning Equivalent Education Paket C at PKBM Cerdas Mandiri, Peureulak District in order to increase knowledge, apply in dealing with risks that arise in building Micro, Small and Medium Enterprises for residents. learn Equivalence Education Package C who are members of the PKBM Cerdas Mandiri. The location of community service activities is carried out through face-to-face meetings at the PKBM Cerdas Mandiri Peureulak. Community Service Activities use the Pre-Test and Post-test methods, providing material by mentors, presentations by participants, and discussion and product exposure. The results of the activity provide knowledge for participants while still paying attention to the development of the business world and technological developments as well as insurance in running a business, by being able to predict the risks that will occur from the start, both financial data, place of business and external influences that cannot be predicted or the emergence of a business that is unpredictable. In the same way, it will be able to minimize the risk of losses that occur to UMKM carried out by Equality Education Participants in Peureulak District, East Aceh Regency

This activity aims to provide a common understanding between managers and members in the COGS Calculation training in determining the selling price for members of the Bina Bersama Syariah Cooperative, Ranto Peureulak District, East Aceh Regency at MAN 3 Aceh Timur in order to increase knowledge and its application in calculating Cost of Goods Sold and determining good and correct selling price by using various methods of calculating the selling price. The location of community service activities is carried out through face-to-face meetings at MAN 3 Aceh Timur. Community Service Activities use the demonstration method, giving material by mentors, discussing with participants, and each group demonstrating the results of calculating the Cost of Goods Sold report and determining the price. The results of the activity provide knowledge and understanding for participants while still paying attention to the development of the purchase price for each item to be sold, the results of observations and analyzes of the data obtained from the Bina Bersama Syariah Cooperative. After discussing and discussing the problem, the author concludes that the calculation of the cost of goods sold to determine the selling price of the Bina Bersama Syariah Cooperative has gone quite well

Empowerment of Learning Citizens in preparing small scale home industry businesses in the fashion sector is very important and strategic in developing a people's economy for people who drop out of school or through non-formal education. The Home Industry business is still very difficult to develop because the competence of business owners is still lacking in managing the business, this needs government attention for people who want to develop a business in the fashion sector, and there is no business companion by the same business that is already running well or can be through strengthening Community Learning Activity Center in this case PKBM Purnama Raya, so that their business development can run well. For the success of the goals and objectives of this PKM activity, several approach methods are carried out such as problem identification, Preliminary Survey,. Evaluation and Report of results. Based on the results of the training activities obtained: 1) there is an increase in knowledge and understanding of the importance of preparing good and correct reporting; 2) the ability to prepare reports on business feasibility studies increases; 3) the value of the results of independent reporting processing can be used for financing by Donors. The Business Feasibility Study Report is very much needed by Donors to avoid the risk of loss by seeing whether or not a business is carried out in a sustainable manner. This Business Feasibility Study Report also makes it easier for Donors to plan, monitor and follow up their business

The purpose of this research is to find out and analyze the right marketing strategy in increasing the sales volume of Peureulak Cellphone Garden. The method in this research is descriptive, namely comparing the theory as a standard with the facts in the field by experts and the analytical tools used SWOT analysis is comparing the external factors Opportunities and Threats with internal factors Strengths and weaknesses. . Sales developments from January to December 2021 were very volatile, starting from Rp. 5,000 credits to Rp. 100,000 credits, where on average, Rp. 5,000 credits were sold 55,267 pieces, Rp. 10,000 pulses were sold 44,559 sheets, Rp. 20,000 pulses were sold 2,734 sheets, pulses of Rp. Rp 25,000 sold 199 sheets, Rp 50,000 credits were sold 945 sheets and Rp 100,000 credits were sold 280 pieces with a total price of Rp 10,281,705,000, on an average per month it was Rp 856,808,750. The results of the strength research have a total score of 1.56 while the weakness of the total score is 1.27 and so is the Efas Analysis factor which has a total score of 1.65 and the threat factor with a total score of 1.17 and the results of the scores of these four factors. after being analyzed through a SWOT diagram which consists of four quadrants, namely: Quadrant I Grout Strategy, Quadrant II Turn Aroaund, Quadrant III Diversification and Quadrant IV Diverse.

The purpose of this study was to determine: (1) The effect of job satisfaction on work motivation, (2) The effect of job satisfaction on performance (3) The effect of job satisfaction on the performance of post-covid 19 vocational high school teachers in Aceh Regency. The data collection method in this research is survey, non-probability method with purposive sampling technique, which means that the sample is selected based on its characteristics, the data analysis tool uses SPSS with a sample of 120 respondents. The results of the analysis show that 1. there is no effect of job satisfaction on teacher work motivation, this is seen from the probability (sig) = 0.195 because the value of sig < 0.05 the correlation coefficient is not significant and the t-table is greater than t-count, it can be seen that work motivation is not influenced by job satisfaction, 2 there is an effect of job satisfaction There is teacher performance and 3 there is an impact of work motivation on teacher performance job satisfaction on the performance of post-covid 19 vocational high school teachers in East Aceh Regency.

This study aims to determine the mechanism for opening Seulanga Ib savings and marketing strategies at PT Bank Aceh Syariah Capem Lhok Nibong. The type of data used in this study is primary data. Data collection techniques were carried out through Field Research with direct observation and interview methods on the target object, namely Bank Aceh Syariah Capem Lhok Nibong, Pante Bidari District, East Aceh Regency in order to obtain data that was in accordance with actual conditions in the field. The data obtained are presented descriptively. The results obtained by K from this study are that there is a mechanism for opening a Seulanga iB savings account, the conditions that must be attached and the conditions for opening a Seulanga iB savings account, including: 1) Submit a photocopy of a valid identity card such as an ID card or driver's license. 2) Fill in the font of the Seulanga iB savings form. 3) The initial deposit for opening a Seulanga Savings account is IDR 100,000 (one million rupiah) for the next deposit, a minimum of IDR 100,000 (one hundred thousand rupiah). The marketing strategy carried out by PT. Bank Aceh Syariah Capem Lhok Nibong in marketing the Seulanga iB Savings product is carried out in various ways including: a) Direct Selling, b) Cross Selling, c) Open Table, d) Advertising, and e) Sales Promotion.

Kegiatan ini bertujuan untuk meningkatkan pengetahuan dan wawasan pengurus dan pengelola koperasi dalam mengelola sesuai dengan praktek bisnis yang sehat. Kemudian, untuk meningkatkan kecakapan pengurus koperasi sehingga dapat menjalankan usaha koperasi dengan baik. Metode pelaksanaan kegiatan pengabdian terdiri dari Presentasi, Diskusi, Studi Kasus, dan Evaluasi. Hasil dari kegiatan pengabdian yaitu; 1) Tim PPM dari Akademi Keuangan Perbankan Nusantara telah berhasil melaksanakan program pelatihan Peningkatan Pengetahuan Pengurus/ Pengelola Koperasi dalam Mengelola Koperasi Sesuai dengan Praktek Bisnis yang Sehat di Aceh Timur, 2) Pengurus/ Pengelola Koperasi Kabupaten Aceh memberikan tanggapan yang antusias pada pelatihan ini dilihat dari jumlah kehadiran peserta maupun respon saat pelatihan, dan 3) Terjalin kemitraan dan kerjasama antara pihak Akademi Keuangan Perbankan Nusantara dan Pengurus/ Pengelola Koperasi Kabupaten Aceh Timur.

The purpose of this activity is to train students to understand the principles as well as financial planning and management. The hope is that students can be responsible for their pocket money, be able to control themselves, and don't prioritize unimportant needs. In addition, students can also understand the concept of a simple business recording system as the simplest and most efficient business financial recording technique for small business plans. Through this training, participants are expected to be able to apply and develop it. The method of implementing service activities consists of 3 stages, namely; 1) Observation, 2) Seminar and Training, and 3) Evaluation and Reflection. This Community Service Implementation Activity was carried out from early January 2020 to March 2020. 1. The results of this community service activity showed that the students looked very enthusiastic in following the material provided by the instructors, where the students had a great curiosity. For each material provided, the training provided is very helpful for students in understanding simple bookkeeping and financial records, as well as the establishment of partnerships and collaborations between the Nusantara Banking Finance Academy, East Aceh Regency, and SMKN 1 Idi, East Aceh Regency.

The purpose of this community service is; 1) Disseminate the existence of youth organizations' roles in development, 2) Provide awareness for citizens to be able to participate in activities/become active members and administrators. 3) Provide skills training for administrators/members to determine feasible work programs to be implemented, and 4) Provide skills in making proposals and financial reports within the organization. The stages of implementing the activities consist of; 1) Lectures and questions and answers, 2) Provide technical training, and 3) Assistance in making activity proposals. The results of service activities include; 1) The PPM activity has succeeded in socializing the existence of the role of youth organizations in development, 2) The activity has succeeded in providing citizens' awareness to be able to participate in activities/become active members and administrators. 3) The training activities have succeeded in encouraging youth or organizational members to determine possible work programs to be implemented, 4) The training activities have provided skills to make proposals and financial reports in youth organizations, and 5) Established partnerships and cooperation between the youth of East Aceh Regency, PKBM Smart Mandiri Peureulak and Akademi Keuangan Perbankan Nusantara.

This study investigates the effect of implementing a regional financial information system (SIKD) on the quality of internal services using emotional intelligence as an intervening variable. The research was conducted by the local government work unit (SKPD) in the Banda Aceh government. Data was collected through distributing questionnaires to 170 employees who were taken by proportional sampling according to SKPD. Using structural equation modeling as a data analysis model, the study found that the implementation of SIKD had a positive and significant effect on employee emotional intelligence and internal service quality. The existence of emotional intelligence not only has a significant effect on improving the quality of internal services, but also mediates the effect of implementing SIKD on the internal services quality of SKPD.Keywords: internal services quality, employee’s emotional intelligence, implementation of SIKD, Structural equation modeling

This study aims to analyze the influence of organizational culture on the performance of Bank Mandiri of Banda Aceh region, as well as the role of organizational commitment in mediating the functional relationship between the two variables. The research sample was 156 employees who were taken by purposive sampling. The questionnaires were utilized to data collection process, and then the statistical model used to analyze the relationship between variables consists of structural equation modeling. The study found that organizational culture has a positive and significant effect on organizational commitment and the bank performance. The existence of organizational commitment mediates the influence of organizational culture on the performance of independent banks. The role of mediation is a partial mediation.