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Peran Kuliah Kerja Akuntansi (KKA) Dalam Meningkatkan Kompetensi Mahasiswa : Studi Pada Dinas PUPR dan Pegadaian Area Medan 2 Nurul Azizah Hasibuan; Ayu Dwi Lestari; Saijuwita Sari; Novida Aprillya; Cayah Rahma Dani; Indra Fauzi
STARLA: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2026): Juni
Publisher : CV. BAROKAH PUBLISHER

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Abstract

The Accounting Fieldwork Program (KKA) is a practice-based learning program designed to enhance students’ competencies through hands-on work experience at government agencies and companies. This study aims to analyze the role of KKA in improving students’ technical and non-technical skills. The method used is qualitative descriptive, employing observation, documentation, and direct participation techniques during the implementation of KKA at the North Sumatra Provincial Public Works and Spatial Planning Office and the Medan 2 Area Office of Pegadaian during the period of January–February 2026. The results indicate that students gained improved technical competencies in administrative and financial activities, such as document recording, report review, and data processing using applications. Additionally, students demonstrated enhanced soft skills, including communication, teamwork, discipline, and responsibility. Challenges encountered included initial adaptation difficulties and uneven task distribution; however, these were addressed through active communication and guidance from the host institutions. Overall, the Accounting Work-Study Program (KKA) makes a significant contribution to preparing students to enter the professional workforce through the enhancement of practical experience and the development of work ethic.
Pengaruh Literasi Keuangan dan Teknologi Digital Terhadap Efisiensi Operasional UMKM di Kecamatan Sunggal Zahra Zeinatha Osya Simangunsong; Lisma Sari; Sukaisih Sukaisih; Novida Aprillya; Lania Khairi Widara; Tria Safitri; Shita Tiara
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1290

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu sektor kunci dalam perekonomian nasional, namun pada tingkat lokal masih menghadapi permasalahan efisiensi operasional akibat keterbatasan literasi keuangan dan pemanfaatan teknologi digital. Di Kecamatan Sunggal, sebagian besar UMKM masih mengelola usaha secara sederhana dengan pencatatan keuangan manual dan pemanfaatan teknologi digital yang belum terintegrasi dalam aktivitas operasional, sehingga berpotensi menurunkan efisiensi usaha. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan teknologi digital terhadap efisiensi operasional UMKM di Kecamatan Sunggal. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan melibatkan 45 pelaku UMKM sebagai responden melalui teknik sampling jenuh. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa instrumen penelitian memenuhi kriteria validitas dan reliabilitas, serta model regresi memenuhi asumsi normalitas. Secara simultan, literasi keuangan dan teknologi digital berpengaruh signifikan terhadap efisiensi operasional UMKM dengan nilai koefisien determinasi sebesar 0,475. Secara parsial, literasi keuangan berpengaruh positif dan signifikan terhadap efisiensi operasional, sedangkan teknologi digital menunjukkan pengaruh positif namun belum signifikan pada tingkat signifikansi 5%. Temuan ini menegaskan bahwa literasi keuangan memiliki peran dominan dalam meningkatkan efisiensi operasional UMKM, sementara optimalisasi pemanfaatan teknologi digital masih memerlukan penguatan dan pendampingan yang lebih terarah.   Micro, Small, and Medium Enterprises (MSMEs) are one of the key sectors in the national economy, but at the local level they still face operational efficiency problems due to limited financial literacy and the use of digital technology. In Sunggal District, most MSMEs still manage their businesses simply with manual financial recording and the use of digital technology that has not been integrated in operational activities, so it has the potential to reduce business efficiency. This study aims to analyze the influence of financial literacy and digital technology on the operational efficiency of MSMEs in Sunggal District. The study used a descriptive quantitative approach by involving 45 MSME actors as respondents through saturated sampling techniques. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The results of the analysis showed that the research instruments met the criteria of validity and reliability, and the regression model met the assumption of normality. Simultaneously, financial literacy and digital technology have a significant effect on the operational efficiency of MSMEs with a determination coefficient value of 0.475. Partially, financial literacy has a positive and significant effect on operational efficiency, while digital technology shows a positive but not significant influence at a significance level of 5%. These findings confirm that financial literacy has a dominant role in improving the operational efficiency of MSMEs, while optimizing the use of digital technology still requires more targeted strengthening and mentoring.