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All Journal ProBisnis : Jurnal Manajemen Economics and Business Journal SAMBARA: Jurnal Pengabdian Kepada Masyarakat
Dedi Irawan Zebua
Universitas Nias, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pelatihan Aplikasi Akuntansi Pro Untuk Meningkatkan Keterampilan Penyusunan Laporan Keuangan Siswa SMK Swasta Kristen BNKP Gunungsitoli Intan Monica Gulo; Tri Hartati Sukartini Hulu; Intensi El Roy Zendrato; Alfis Orienterry Hia; Sanday Kurnia Sang Putra Mei Zalukhu; Serniati Zebua; Dedi Irawan Zebua; Kurniawan Sarototonafo Zai; Sophia Molinda Kakisina; Noviza Asni Waruwu; Nanny Artatina Bu’ulolo; Fakta Solala Zebua; Intan Permata Hati Hulu
SAMBARA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2026): September
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/sambarapkm.v4i3.2140

Abstract

Perkembangan teknologi informasi telah membawa perubahan signifikan dalam praktik akuntansi, khususnya pada proses pencatatan transaksi dan penyusunan laporan keuangan. Dunia usaha saat ini membutuhkan lulusan yang tidak hanya menguasai konsep akuntansi, tetapi juga mampu mengoperasikan aplikasi akuntansi berbasis digital. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan pemahaman dan keterampilan siswa-siswi Jurusan Akuntansi SMK Swasta Kristen BNKP Gunungsitoli dalam menggunakan Aplikasi Akuntansi Pro sebagai media penyusunan laporan keuangan perusahaan. Pelatihan dilaksanakan selama 3 hari dengan total durasi 18 jam, melibatkan 35 siswa kelas XI Akuntansi sebagai peserta. Metode pelaksanaan meliputi penyampaian materi, demonstrasi penggunaan aplikasi, praktik langsung, serta evaluasi melalui instrumen tes (pre-test dan post-test) serta rubrik penilaian praktik ketepatan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan kemampuan peserta yang terukur, di mana rata-rata nilai pre-test sebesar 54,2 meningkat signifikan pada post-test menjadi 85,6. Berdasarkan rubrik praktik, 88% peserta telah mencapai kriteria kelulusan minimal dengan mampu memahami siklus akuntansi, melakukan pencatatan transaksi secara digital, serta menyusun laporan keuangan dengan lebih cepat dan akurat. Kegiatan ini berhasil menjembatani kesenjangan kompetensi digital siswa terhadap penerapan teknologi di bidang akuntansi sehingga mendukung kesiapan mereka memasuki dunia kerja.
The Effect of Working Capital Management on The Growth of Savings and Loan Business in The Osseda Faolala Women's Consumer Cooperative Nias Foster Herwin Gulo; Dedi Irawan Zebua; Serniati Zebua; Aferiaman Telaumbanua
Economics and Business Journal (ECBIS) Vol. 4 No. 1 (2025): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i1.272

Abstract

This study analyzes the financial condition of the Osseda Faolala Perempuan Nias Consumer Cooperative during the period January 2021–December 2024, focusing on the management of current assets, short-term liabilities, and the repayment rate of member loans. Data were processed using descriptive statistics and simple linear regression to assess the cooperative's financial balance and factors influencing business growth. The classical assumption test showed that the regression model met the feasibility criteria, both in terms of normality and autocorrelation, thus the analysis results were reliable. The t-test results proved that working capital had a positive and significant effect on cooperative business growth with a significance value <0.05. The coefficient of determination (R² = 0.887) confirmed that 88.7% of the variation in business growth was explained by working capital management. This means that the more optimal the management of working capital—including current assets, short-term liabilities, and member loans—the higher the cooperative's chances of growth and development. In addition to strengthening the existing literature, this study is consistent with the findings of Winata et al. (2023) on manufacturing companies and Herawati (2023) on savings and loan cooperatives, both demonstrated the importance of working capital management to financial performance. However, these results differ from the research of Rezki Erdian et al. (2022) on the retail sector, which found that receivables had no significant effect on profitability. This difference indicates that the relevance of working capital is highly dependent on the institutional context. Overall, this study confirms that optimal working capital management is not merely an administrative issue, but a strategic factor determining cooperative business growth and improving welfare. member.
Analisis Strategi Pemasaran dan Pengelolaan Sumber Daya Manusia (SDM) Untuk Meningkatkan Kesadaran Merek (Brand Awareness) Pada Catering Kasih Fesra Intan Wati Hia; Aferiaman Telaumbanua; Dedi Irawan Zebua; Heniwati Gulo
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Pertumbuhan industri kuliner di Indonesia mengalami peningkatan signifikan, termasuk usaha Catering yang semakin kompetitif. Catering Kasih sebagai salah satu pelaku usaha di Kota Gunungsitoli menghadapi tantangan berupa penurunan omzet, rendahnya strategi pemasaran terintegrasi, serta keterbatasan dalam pengelolaan sumber daya manusia (SDM). Penelitian ini bertujuan untuk menganalisis strategi pemasaran dan pengelolaan SDM yang diterapkan Catering Kasih dalam upaya meningkatkan kesadaran merek (brand awareness). Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Fokus penelitian diarahkan pada pemanfaatan media sosial sebagai sarana promosi serta peran pelatihan dan pengembangan karyawan dalam mendukung kualitas pelayanan. Hasil penelitian diharapkan mampu memberikan pemahaman mendalam mengenai hubungan antara strategi pemasaran dan pengelolaan SDM terhadap peningkatan kesadaran merek. Secara praktis, penelitian ini diharapkan dapat memberikan rekomendasi strategis bagi Catering Kasih untuk memperkuat posisi kompetitifnya di tengah persaingan bisnis catering yang semakin ketat
Analysis of Inventory Recording in Church-Owned Enterprises (BUMG BNKP) BNKP LPLG Unit Adil Setia Zebua; Sophia Molinda Kakisina; Idarni Harefa; Dedi Irawan Zebua
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the inventory recording practices implemented by the Church-Owned Enterprise (BUMG BNKP) Unit LPLG BNKP, which operates as both a printing unit and a distributor of church service products. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation. Findings reveal that although the unit applies the FIFO method in managing inventory flow—where the first goods received are the first to be sold—the existing stock card format is not fully aligned with PSAK No. 14. Key gaps include the absence of recorded purchases, sales returns, and purchase returns, resulting in inconsistencies between administrative records and physical inventory. Several challenges were also identified, such as delayed data entry, discrepancies between warehouse stock and administrative reports, and non-integrated documentation formats. The study proposes improvements to the stock card format by integrating all types of inventory transactions into a single record-keeping system based on FIFO and PSAK No. 14. Implementing these improvements is expected to strengthen internal control, enhance accuracy in financial reporting, and reduce the risk of losses due to inventory errors.
Co-Authors Adil Setia Zebua Aferiaman Telaumbanua Alfis Orienterry Hia Fakta Solala Zebua Fesra Intan Wati Hia Foster Herwin Gulo Heniwati Gulo Idarni Harefa Intan Monica Gulo Intan Permata Hati Hulu Intensi El Roy Zendrato Kurniawan Sarototonafo Zai Nanny Artatina Bu’ulolo Noviza Asni Waruwu Sanday Kurnia Sang Putra Mei Zalukhu Serniati Zebua Sophia Molinda Kakisina Tri Hartati Sukartini Hulu