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All Journal Economics and Digital Business Review ProBisnis : Jurnal Manajemen Economics and Business Journal SAMBARA: Jurnal Pengabdian Kepada Masyarakat
Sophia Molinda Kakisina
Universitas Nias, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management 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.
Optimization of Teak Wood Raw Material Inventory Using The EOQ Method at UD Gemilang, Gunungsitoli City Ronald Berkat Yustin Hulu; Martha Surya Dinata Mendrofa; Sophia Molinda Kakisina; Jeliswan Berkat Iman Jaya Gea
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.v4i1.269

Abstract

This study highlights the problem of managing teak wood raw materials in the form of boards at UD Gemilang, Gunungsitoli City. The company often experiences shortages or excess inventory due to a conventional ordering system that is not based on optimal demand calculations. This inefficiency causes wasteful costs and disrupts the smooth production process. The main objective of this study is to analyze current inventory management and apply the EOQ (Economic Order Quantity) method to determine the optimal order quantity, as well as evaluate its impact on cost efficiency and production operations. The EOQ method is expected to be a systematic and rational solution for managing inventory more efficiently. This study uses a descriptive quantitative approach. Data were collected through direct interviews with business owners and documentation of raw material purchasing and usage reports for 2024. The analysis was conducted using the EOQ formula to calculate the optimal order quantity, ordering costs, storage costs, safety stock, reorder point, and total inventory cost (TIC). The analysis results show that the optimal order quantity for teak wood raw materials is 282 boards, with an ordering frequency of 6 times a year. This number is more efficient than the actual ordering system which is carried out monthly without a fixed calculation. The recommended safety stock is 22 boards, with a Reorder Point (ROP) of 36 boards. The implementation of the EOQ method successfully reduced total inventory costs from Rp6,768,000 to Rp3,496,800.
The Influence of Free Shipping and Online Customer Reviews on the Shopee Platform on Purchasing Decisions of Students of the Faculty of Economics, Nias University Reyan Janefata Zebua; Aferiaman Telaumbanua; Sophia Molinda Kakisina; Serniati Zebua
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.279

Abstract

This study investigates the role of acquisition premiums in mergers and acquisitions (M&A) and their impact on shareholder wealth, focusing on five major Indian deals in pharmaceuticals, retail, banking, steel, and renewable energy sectors. Potential synergies often justify acquisition premiums ranging from approximately 15% to 40% above target companies’ market values. However, market responses suggest that such premiums may not consistently result in value creation for acquiring firms' shareholders. Empirical findings reveal mixed outcomes: Sun Pharma’s acquisition of Ranbaxy led to a 9.8% share price increase within five days, while Tata Steel’s high-premium acquisition of Bhushan Steel saw only a 1.7% gain. In contrast, deals like Reliance–Future Retail and Tata Power–Welspun Power showed minimal or negative returns, despite sizable premiums. These patterns indicate that premium size alone is not a reliable predictor of post-deal shareholder wealth creation. The study concludes that M&A success depends more on strategic fit, market timing, and sectoral dynamics than on the premium offered. This analysis contributes to the broader M&A discourse by offering evidence-based insights into how premium valuations can either maximise or dilute shareholder value, aiding investors, corporate strategists, and policy analysts in deal assessment.
Analysis of Production Optimization Strategy to Increase The Capacity of Kamumu Kimpul Chips at UD. Sona Gunungsitoli Idanoi Yantonius Harefa; Sophia Molinda Kakisina; Jeliswan Berkat Iman Jaya Gea; Martha Surya Dinata Mendrofa
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.280

Abstract

The fast food industry continues to grow as the public's need for practical products, including Kamumu Kimpul chips, increases. However, small business actors such as UD. Sona in Gunungsitoli Idanoi faces obstacles in production due to the use of traditional methods, limited equipment, and lack of optimal management. This condition has an impact on delays in meeting demand, increasing production costs, and declining competitiveness. Therefore, a production optimization strategy is needed to improve product capacity, efficiency, and quality. This study aims to analyze the production optimization strategy implemented by UD. Sona, formulate a capacity building strategy, as well as identify obstacles and solutions that can be done. The results of the research are expected to be practically useful for business actors in production management, as well as make a theoretical contribution to the development of production management science in MSMEs. The research method uses a descriptive qualitative approach. Data was obtained through interviews with owners, employees, and customers, supplemented by observation and documentation. Data analysis is carried out through reduction, presentation, and inductive conclusions, so as to be able to describe the real conditions of the business and develop the right optimization strategy. The results of the study show that UD. Sona has made efforts such as setting up production flows and scheduling planning. However, limited machinery, unstable supply of raw materials, and marketing that has not been maximized are still obstacles. Consumers rate the product as good quality, but its availability has not been consistent. Suggested strategies include the implementation of lean production, improvement of inventory management, and the use of production technology
Analisis Pemanfaatan Media Sosial Sebagai Platform Digital Marketing Dalam Upaya Meningkatkan Brand Awareness Pada Usaha Konveksi Elshadai Ewitt Asrawati Harefa; Maria Magdalena Bate'e; Sophia Molinda Kakisina; Heniwati Gulo
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3108

Abstract

Penelitian ini bertujuan untuk 1. mengetahui bagaimana pemanfaatan media sosial dalam meningkatkan brand awareness pada usaha konveksi Elshadai Ewitt, 2. untuk mengetahui apa saja kendala dalam pemanfaatan media sosial dalam meningkatkan brand awareness pada usaha konveksi Elshadai Ewitt, dan 3. untuk mengetahui apa saja dampak pemanfaatan media sosial sebagai platform digital marketing dalam upaya meningkatkan brand awareness pada usaha konveksi Elshadai Ewitt. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif yang dilaksanakan melalui wawancara bersama pemilik usaha, manajer, karyawan, serta konsumen. Hasil penelitian menunjukkan bahwa media sosial, terutama Facebook dan WhatsApp, memiliki peranan penting dalam meningkatkan kesadaran merek melalui penyajian konten berupa foto, video, dan tulisan yang menarik. Penerapan strategi pemasaran digital ini mampu memperluas visibilitas merek, mempererat hubungan dengan pelanggan, serta menumbuhkan loyalitas konsumen. Meski demikian, terdapat sejumlah hambatan, baik internal berupa keterbatasan pengetahuan di bidang teknologi informasi, maupun eksternal berupa keterbatasan infrastruktur internet di wilayah pedesaan serta masalah terkait keamanan data. Oleh karena itu, media sosial terbukti efektif dalam membangun brand awareness, meskipun masih terdapat tantangan yang perlu diatasi.
Implementation of Production Cost Using the Full Costing Method at CV Tani Nias Makmur Gloria Zefita Kristiani Zebua; Serniati Zebua; Eliagus Telaumbanua; Sophia Molinda Kakisina
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the implementation of the cost of production (HPP) calculation at a local manufacturing enterprise to determine whether the company has applied accurate and appropriate costing methods. The research focuses on identifying the components of raw material costs, labor costs, and factory overhead costs, as well as evaluating the suitability of the company’s costing approach with generally accepted accounting principles. Using a descriptive qualitative method, data were collected from interviews, documentation, and direct observation. The results show that the company has not fully implemented a comprehensive cost of production calculation, particularly in allocating factory overhead costs, which leads to inaccurate product pricing and profit assessment. The study concludes that proper cost of production implementation is essential for determining competitive pricing, evaluating business performance, and supporting managerial decision-making. It is recommended that the company adopt a more structured costing system to enhance accuracy and financial effectiveness.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 Asrawati Harefa Dedi Irawan Zebua Eliagus Telaumbanua Fakta Solala Zebua Gloria Zefita Kristiani Zebua Heniwati Gulo Idarni Harefa Intan Monica Gulo Intan Permata Hati Hulu Intensi El Roy Zendrato Jeliswan Berkat Iman Jaya Gea Kurniawan Sarototonafo Zai Maria Magdalena Bate'e Martha Surya Dinata Mendrofa Nanny Artatina Bu’ulolo Noviza Asni Waruwu Reyan Janefata Zebua Ronald Berkat Yustin Hulu Sanday Kurnia Sang Putra Mei Zalukhu Serniati Zebua Tri Hartati Sukartini Hulu Yantonius Harefa