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All Journal Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Fikaria Br Tarigan
Institut Teknologi dan Bisnis Indonesia
Economics, Econometrics & Finance Education Social Sciences

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Studi Pustaka: Komparasi Efisiensi Biaya Administrasi Transaksi Penjualan Menggunakan Transfer Virtual Account vs Transfer Manual Seto Indarto; Siti Akmalia; Fikaria Br Tarigan
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1582

Abstract

Meningkatnya volume transaksi penjualan di era digital mendorong pelaku usaha mencari mekanisme administrasi pembayaran yang lebih efisien dan hemat biaya. Studi pustaka ini bertujuan mengkomparasi efisiensi biaya administrasi transaksi penjualan menggunakan metode transfer Virtual Account (VA) dibandingkan transfer manual antara rekening bank. Penelitian menggunakan metode systematic literature review dengan menganalisis 20 referensi primer berupa jurnal ilmiah dan prosiding yang terbit antara tahun 2020 hingga 2024. Analisis mencakup empat dimensi utama: biaya administrasi, efisiensi operasional, tingkat human error, dan kecepatan rekonsiliasi. Hasil studi menunjukkan bahwa transfer Virtual Account menawarkan efisiensi biaya administrasi yang jauh lebih tinggi dibandingkan transfer manual, dengan rata-rata penghematan 45–65% biaya administrasi per transaksi. Sistem VA juga mereduksi tingkat human error hingga 78% dan mempercepat proses rekonsiliasi dari rata-rata 4–8 jam menjadi di bawah 15 menit secara real-time. Namun, investasi awal infrastruktur VA membutuhkan modal awal Rp 15–50 juta, sehingga lebih cocok bagi usaha dengan volume transaksi di atas 200 transaksi per bulan. Studi ini menyimpulkan bahwa adopsi transfer Virtual Account layak secara finansial dan unggul secara operasional bagi usaha skala menengah dan besar, sementara transfer manual tetap relevan bagi UMKM dengan volume transaksi terbatas.
Implementasi Teknologi Digital untuk Penyusunan Laporan Keuangan dan Media Promosi pada UMKM Gula Aren Jenni Veronika Br Ginting; Eka Feby Ronauli Lubis; Fikaria Br Tarigan
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.7100

Abstract

The sugar palm MSME (UMKM gula aren) as a partner has significant potential to grow, but it still faces challenges in financial record-keeping and promotional strategies. Its financial records are maintained manually and in a simple format, while product marketing is still limited to local networks without utilizing digital technology. These conditions hinder improvements in productivity, transparency, and the competitiveness of sugar palm products. Through this program, the implementation team provided education on preparing simple financial reports, promotional strategies through social media and online marketplaces, practical training on product packaging to increase product value, as well as technological equipment to support the partner’s production process. The partner actively participated, both in learning how to prepare financial reports and in using social media for product promotion. The results of the activities showed an improvement in the partner’s ability to maintain clearer, more transparent, and more structured financial records, make use of digital media (Instagram and Shopee) to expand marketing reach, and develop product innovations through more attractive and competitive packaging designs. The initial impact of this program includes increased confidence among MSME actors in managing their business and the expansion of marketing networks for sugar palm products. In the future, this program is expected to contribute to improving the local community’s welfare, strengthening the MSME’s position in the supply chain, and providing a digital-based empowerment model for other small businesses.
Co-Authors Eka Feby Ronauli Lubis Jenni Veronika Br Ginting Seto Indarto Siti Akmalia