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p-Index From 2021 - 2026
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All Journal Amkop Management Accounting Review (AMAR) Jurnal Penelitian dan Pengabdian Masyarakat
Khairani Khairani
Politeknik Unggulan Cipta Mandiri
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Perempuan Tangguh, Ekonomi Tumbuh: Pemberdayaan UMKM Pempek Rumah Nenek sebagai Strategi Kesetaraan Gender pada Era Digital di Kecamatan Medan Johor Pretty Naomi Sitompul; Fransiska Sirait; Khairani Khairani
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/fbbfcc70

Abstract

This community service program aims to strengthen women-led micro-enterprises through the integration of appropriate technology and digital business practices. The program was implemented at Pempek Rumah Nenek in Medan Johor using a participatory approach involving four stages: needs identification, production and packaging assistance, financial digitalization using the YouTab application, and digital marketing activation. The results show a significant improvement in production capacity and market reach. The implementation of vacuum packaging and freezing technology extended product shelf life and enabled intercity distribution. In addition, monthly revenue increased from IDR 1.5–2 million to approximately IDR 3.5 million. The program also enhanced managerial capacity and confidence among women entrepreneurs. This study demonstrates that appropriate technology combined with participatory methods can improve the competitiveness of micro-enterprises and support inclusive digital transformation.
Optimization of Data-Driven School Financial Management to Improve Operational Budget Efficiency at Private Schools under the Pancasila Education Foundation, Langkat Regency Khairani Khairani; Riris Debora Tamba
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3333

Abstract

This study aims to analyze the effectiveness of implementing the e-RKAS (Electronic School Activity and Budget Plan) system in improving financial management efficiency at schools under the Pancasila Education Foundation in Sawit Seberang, Langkat Regency. The research uses a quantitative approach with a pre-experimental one-group pretest–posttest design, comparing conditions before and after the implementation of the e-RKAS system. The sample consisted of 25 respondents, including principals, treasurers, operators, and teachers. Measurements were carried out using four main indicators: budget realization ratio, number of budget deviations, timeliness of reporting, and user satisfaction. Data were analyzed using the Paired Sample T-Test in SPSS version 26. The findings indicate a significant improvement across all indicators after the implementation of e-RKAS (p < 0.05). The e-RKAS system effectively enhanced budget realization accuracy, reduced deviations, accelerated financial reporting, and improved user satisfaction. These results confirm that digitalizing school financial management strengthens efficiency, transparency, and accountability in managing education funds. This study offers important implications for the development of digital transformation policies in the education sector, particularly in encouraging the adoption of e-RKAS in private schools and in regions with limited resources.
Co-Authors Fransiska Sirait Riris Debora Tamba Sitompul, Pretty Naomi