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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Mantik Enrichment : Journal of Management Yumary: Jurnal Pengabdian kepada Masyarakat International Journal on Social Science, Economics and Art Jurnal Ekonomi Jurnal Masyarakat Indonesia International Journal of Multidisciplinary Sciences and Arts
Devi Purnama Sari
Universitas Satya Terra Bhinneka, Indonesia
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Analysis of Regional Tax Revenue in Increasing Regional Original income (PAD) of Deli Serdang Devi Purnama Sari
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.1046

Abstract

Regional Tax is the contribution of Regional Taxpayers owed by individuals or entities that are compelled by law, without getting a direct imbalance and are used for regional needs for the greatest prosperity of the people. Local tax collection is used to finance the government and increase local revenue. The purpose of this study was to analyze the Regional Tax Revenue of Deli Serdang Regency in increasing the Regional Original Income (PAD) of Deli Serdang Regency. The type of research conducted in this research is descriptive quantitative. This research was conducted with time series data from 2017-2021. This study uses secondary data sourced from the Financial and Asset Management Agency of Deli Serdang Regency and the Central Statistics Agency. The results of this study indicate that the Regional Tax of Deli Serdang Regency can increase the Regional Original Income of Deli Serdang Regency. It can be seen that every year from 2017 to 2021 the Regional Tax revenue of Deli Serdang Regency can contribute between 65.18% to 79.06% of Deli Serdang Regency's Original Revenue.
Determinants qualitity of financial reports with government internal control system Purnama Sari, Devi; Nurmala Sari, Eka; Astuty, Widia
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4235

Abstract

The purpose of this study was to determine, test and analyze the effect of applying government accounting standards, utilization of regional financial information systems and human resource competence on the quality of financial reports, with the government's internal control system as a moderating variable This study used a quantitative associative approach with data collection techniques through distributing questionnaires to the Regional Government Organizations of the Medan City Government. The population used in this study were 30 Regional Government Organizations of the Medan City Government. The sample in this study was taken by 3 people from each of the 30 Regional Government Organizations of the Medan City Government consisting of the head/secretary of the OPD, the head of the finance sub-division and the treasurer of Expenditure so that a total of 90 respondents were obtained. Data analysis techniques in this study used the Partial Least Square (PLS) based Structural Equation Modeling (SEM) method. The results showed that the application of government accounting standards had an effect on the quality of financial reports, the use of regional financial information systems had an effect on the quality of financial reports and the competence of human resources had an effect on the quality of financial reports. The government's internal control system can moderate the effect of implementing government accounting standards on the quality of financial reports, the government's internal control system cannot moderate the effect of using regional financial information systems on the quality of financial reports and the government's internal control system can moderate the influence of human resource competence on the quality of financial reports in Medan City Government Regional Apparatus Organization
A Dedication Of Cooperatives In Building The Indonesian Economy Muhammad Saleh Rizkian; Devi Purnama Sari; Hilda Elsera Br Sembiring
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

This study aims to analyze the impact or contribution of cooperatives in building the Indonesian economy. Cooperatives as institutions that prioritize the principles of togetherness and economic democracy have great potential in empowering communities to build the Indonesian economy. The strategic role of cooperatives in helping communities that are ultimately able to become one of the key factors in realizing the vision of Golden Indonesia in 2045. This study uses a quantitative descriptive method using secondary data sourced from the Central Statistics Agency and the Ministry of Cooperatives and SMEs. The method of data collection is through a literature review. The results of the study show that cooperatives in Indonesia have consistently experienced growth over time wherein 2000 the number of active cooperatives was 88,930 units and in 2021 it increased to 127,846 units or an increase of 43.76% in a period of 22 years, then the composition of cooperative capital in Indonesia also consistently experienced significant growth. The growth in the number of units and capital structure of the cooperative shows that cooperatives still exist in Indonesian society as one of the people's economic institutions. The strategic role of cooperatives as one of the driving forces of the national economy can also be seen from how much influence cooperatives have on the national gross domestic product (GDP) in the last 5 years which has continued to grow. The journey of the national economy has a very close relationship with the people's economic institutions called cooperatives. Cooperatives have been able to answer the challenges of uncertain conditions into controlled conditions, until now, for 77 years cooperatives have given color or dedication to the Indonesian economy and it is hoped that the strategic role of cooperatives can continue to be improved.
PELATIHAN DIGITALISASI LAPORAN KEUANGAN SOFTWARE ACCURATE ACCOUNTING SYSTEM SMK SWASTA GAJAH MADA MEDAN Sidauruk, Sri Hartati; Rizkian, Muhammad Saleh; Sari, Devi Purnama
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.221

Abstract

Community service digital technology training in financial reporting innovation aims to provide an understanding of literacy in preparing software-based digital financial reports. Accurate Accounting Software is an application for financial reporting thar is easy to use quickly and accurately. Training method in the form of practical activities by completing examples of financial transaction cases that have been prepared by the Staya Terra Bhinneka University community service team. This activity was carried out in the accounting computer laboratory of Gajah Mada School on June 10 and 11 2024, 10 -12.00 PM, with 3 activity stages, First providing basic introductory material for using software, practical work on solving financial transaction case question and theoretical case discussions. The implementation of this training makes a positive contribution to the science and technology of reporting digital accounting digital financial report for Gajah Mada school students.
Faktor-Faktor Penentu Kinerja Sistem Informasi Akuntansi pada UMKM Kota Medan Purnama Sari, Devi; Hartati Sidauruk, Sri; Saleh Rizkian, Muhammad; Santoso, M. Imam
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2190

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan teknik personal, program pelatihan dan pendidikan, keterlibatan pengguna, formalisasi pengembangan sistem, dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi (SIA) pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Medan. Populasi dalam penelitian ini adalah pelaku UMKM di bidang fashion dan perdagangan, dengan total sampel sebanyak 60 responden yang dipilih menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa kemampuan teknik personal, program pelatihan dan pendidikan, serta dukungan manajemen puncak berpengaruh terhadap kinerja sistem informasi akuntansi. Namun, keterlibatan pengguna dan formalisasi pengembangan sistem tidak berpengaruh terhadap kinerja sistem informasi akuntansi.
Business Performance Model of Micro, Small and Medium Enterprises (MSMEs) in Reducing Poverty Rates Ayuni, Tyus Windi; Bhastary, Manda Dwipayani; Sari, Devi Purnama; Amelia, Ratih; Nasib, Nasib
International Journal on Social Science, Economics and Art Vol. 15 No. 2 (2025): August: Social Science, And Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v15i2.780

Abstract

Business performance of Micro, Small, and Medium Enterprises (MSMEs) is crucial in reducing poverty rates in a region. This is because business performance is believed to create jobs, increase community income, and drive local economic growth. There are three factors that influence the business performance of MSMEs: product innovation, digitalization or technology utilization, and marketing strategies. The urgency of this research stems from the absence of a business performance model for MSMEs aimed at reducing poverty rates in Langkat Regency. The objectives of this study are to identify the potential and challenges of MSMEs, formulate development strategies for MSMEs, and develop a business performance model based on innovation, digitalization, and marketing strategies to reduce poverty rates. The method used in this study is quantitative with Structural Equation Modeling (SEM) analysis. The results of the analysis are expected to contribute to the development of an effective business performance model for MSMEs in reducing poverty. From the study results, it was found that adjustments are needed to the model design developed in the previous study. Based on primary questionnaire data from 50 MSMEs in Langkat Regency, it was found that the factors influencing MSME business performance in Langkat Regency contribute to reducing poverty rates.
Sustainability Model of Accurate Accounting Software Implementation for Outcome-Based Education in Higher Education Sidauruk , Sri Hartati; Rizkian, Muhammad Saleh; Sari , Devi Purnama
International Journal of Multidisciplinary Sciences and Arts Vol. 5 No. 1 (2026): International Journal of Multidisciplinary Sciences and Arts, Article January 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v5i1.7833

Abstract

The implementation of Outcome-Based Education (OBE) in higher education requires a learning process oriented towards achieving graduate competencies, including mastery of digital accounting skills. Accurate Accounting System software is one of the accounting applications widely used in industrial practice, and its potential for integration into OBE-based learning is significant. This study aims to analyze the factors that influence the sustainability of Accurate implementation and develop a conceptual model for the software's continued use in supporting OBE implementation. This study uses a quantitative approach with a survey method by distributing questionnaires to 100 respondents consisting of students, lecturers, and educational staff who use Accurate. The variables analyzed include the Technology Readiness Index (TRI), the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT), and the Sustainability of Implementation Model. Data were analyzed using SPSS through validity and reliability tests, as well as multiple linear regression. The results showed that optimism and innovation had a significant positive effect on performance expectancy (? = 0.45, p < 0.01) and effort expectancy (? = 0.38, p < 0.05). Conversely, discomfort and insecurity had a negative effect on effort expectancy (? = -0.33, p < 0.05) and behavioral intention (? = -0.29, p < 0.05). This indicates that technological readiness (TRI) has an indirect effect on implementation sustainability through the UTAUT variable. This study strengthens the view that psychological readiness of technology users is an important prerequisite for educational technology adoption.
Enhancing Financial Literacy and Digital Product Skills Through Canva for Sultan Iskandar Muda Students Royanti Sinaga; Mahlian Elyana; M. Imam Santoso; Devi Purnama Sari
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 4 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i4.6579

Abstract

Purpose: This community service study aimed to enhance financial literacy and digital product development skills using Canva among Yayasan Perguruan Sultan Iskandar Muda (YPSIM) Senior and Vocational High School students. Research Methodology: The program employed a Participatory Action Research (PAR) and service-learning approach involving 31 students. Data were collected through pre- and post-test questionnaires, observations, and documentation of students’ digital products. Results: The average financial literacy score increased from 2.89 to 4.13, indicating an improved financial understanding. Students also produced digital products, including logos, labels, and promotional content, demonstrating their basic design competencies and entrepreneurial potential. Conclusions: Integrating financial literacy education with digital skills training effectively improves students’ financial awareness and creativity. Limitations: The program was limited to implementation in only one school, which restricts the generalizability of the findings to broader educational contexts. In addition, the relatively small sample size may not fully represent the diversity of student characteristics and learning conditions. The short implementation period also limited the ability to observe long-term impacts of the intervention on students’ financial literacy development and digital skill retention over time. Contributions: This study provides a practical model for integrating financial literacy and digital skills to enhance students’ competencies in supporting readiness for the digital economy.
Financial Literacy and QRIS Adoption as Determinants of MSME Financial Performance in Binjai City Devi Purnama Sari; Sri Hartati Sidauruk; Muhammad Saleh Rizkian
International Journal of Multidisciplinary Sciences and Arts Vol. 5 No. 3 (2026): International Journal of Multidisciplinary Sciences and Arts, Article July 2026
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v5i3.9125

Abstract

This study aims to analyze the influence of financial literacy and the adoption of the Quick Response Code Indonesian Standard (QRIS) on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the culinary district of Binjai City. The study employs a quantitative approach with an associative research design. The research population consists of all MSME operators in the Binjai City culinary district who have been in business for at least one year and utilize QRIS as a payment method. Purposive sampling was used to select a sample of 80 respondents. Primary data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression with the aid of IBM SPSS Statistics 26 software. The results indicate that financial literacy has a positive and significant effect on MSME financial performance, evidenced by a calculated t-value of 6.162 (exceeding the t-table value of 1.991) and a significance level of 0.000 (< 0.05). Furthermore, QRIS adoption also positively and significantly influences MSME financial performance, with a calculated t-value of 4.522 (exceeding the t-table value of 1.991) and a significance level of 0.025 (< 0.05). These findings demonstrate that higher levels of financial literacy and more optimal QRIS implementation lead to improved financial performance for MSMEs in the Binjai City culinary district.
Co-Authors Eka Nurmala Sari Hartati Sidauruk, Sri Hilda Elsera Br Sembiring M. Imam Santoso Mahlian Elyana Manda Dwipayani Bhastary Muhammad Saleh Rizkian Muhammad Saleh Rizkian Nasib Ratih Amelia Rizkian, Muhammad Saleh Royanti Sinaga Saleh Rizkian, Muhammad Santoso, M. Imam Sidauruk , Sri Hartati Sidauruk, Sri Hartati Sri Hartati Sidauruk Tyus Windi Ayuni Widia Astuty