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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) JMM (Jurnal Masyarakat Mandiri) Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Jurnal Riset Teknologi dan Inovasi Pendidikan (Jartika) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Bisnis dan Akuntansi LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Surya Masyarakat Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Bisnis Net : Jurnal Ekonomi dan Bisnis GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Journal of Tourism Economics and Policy Journal of Research in Social Science and Humanities Indo-MathEdu Intellectuals Journal International Journal of Humanities Education and Social Sciences Formosa Journal of Multidisciplinary Research (FJMR) Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics International Journal of Economics (IJEC) Jurnal Pijar : Studi Manajemen dan Bisnis EDUCTUM: Journal Research Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research Journal of Artificial Intelligence and Digital Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Dan Akuntansi Medan Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting Journal of Innovative and Creativity Jurnal Multidisiplin Indonesia MERDEKA: Jurnal Ilmiah Multidisiplin Kajian Ekonomi dan Akuntansi Terapan Jurnal Manajemen, Ekonomi dan Akuntansi Economic: Journal Economic and Business International Journal of Economics, Management and Accounting Journal of Scientific Insights Proceeding Of International Conference On Education, Society And Humanity International Journal of Society and Law International Journal of Management, Economic and Accounting Jurnal Perpajakan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics and Management Research Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies Jurnal Manajemen, Bisnis dan Kewirausahaan Journal of Indonesian Management
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Journal : Basic and Applied Accounting Research Journal

Royal Victoria Hotel Industrial Strategies and Efforts Towards the Impact of The Covid-19 Pandemic Nidya Mery Larasanti; Dito Aditia Darma Nasution
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.865 KB) | DOI: 10.11594/baarj.02.01.01

Abstract

The spread of the COVID-19 Virus occurred very quickly, the lack of responsive public awareness caused the virus to spread and eventually claimed lives and caused unrest. The COVID-19 pandemic has also affected economic activity. The impact of COVID-19 on the hospitality industry in Indonesia has also been badly affected. Various strategies were carried out by the hotel industry and the government in reducing the impact of increasingly large losses. The research aims to analyze the strategies and efforts of the Hotel Victoria industry towards the impact of the COVID-19 pandemic. A qualitative descriptive approach is the foundation of research by collecting data through observation, interviews and document studies. The conclusions from this research are; The occupancy rate of the Hotel Royal Victoria has fallen sharply. In 2019 the occupancy rate of Hotel Royal Victoria was 37%. The impact of the COVID-19 Pandemic includes decreasing hotel occupancy rates, increasing operational costs, and termination of employment. The strategies implemented by Hotel Royal Victoria in dealing with the COVID-19 pandemic include: having a CHSE certificate, issuing frugal Meals Box and Rice Bowl packages, promoting on social media, offering room rates with a 50% discount on travel platforms, and conducting employee reviews. whose contract has expired. These strategies were recognized as very effective and helped Hotel Royal Victoria survive during the COVID-19 pandemic.
The Influence of Brand Ambassador, Digital Marketing and Merchandise on Consumer Purchase Decisions on Blackpink Oreo Products Fadlian Noor; Dito Aditia Darma Nasution
Basic and Applied Accounting Research Journal Vol 2 No 1 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.194 KB) | DOI: 10.11594/baarj.02.01.02

Abstract

The spread of Hallyu or the Korean Wave (Korean wave) over the past few years has continued to increase. Korean wave or Hallyu has a variety of products ranging from K-dramas, films, music (K-pop), fashion and also food from South Korea which is now common among Indonesians. Currently, what is very popular among Indonesian people, from teenagers to adults, both women and men, from their teens to their tens, is K-Pop. K-pop has an important role in popularizing the Korean wave in Indonesia. This study uses a quantitative method using a questionnaire in the form of google form as the instrument. The population in this study are BLINKs who have purchased Oreo x Blackpink products. The sample in this study used non-probability sampling with purposive sampling of 96 respondents. The data analysis technique in this study is Instrument Test, classical assumption test, multiple linear regression, determination test and hypothesis testing. The results of this research show that together the independent variables have an influence on purchasing decisions.
Analysis of Marketing Strategy in Increasing Sales of Ibu Uun Spicy Noodles in West Jakarta Novalia Talebong; Dito Aditia Darma Nasution
Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.317 KB) | DOI: 10.11594/baarj.02.02.06

Abstract

The purpose of this study is to find out the strategy in marketing Ibu Uun's Spicy Noodles in boosting sales. This qualitative and descriptive research approach is used. Essential and optional information is the type and source of information used, as well as the strategy for selecting information as a meeting and perception. Data were analyzed using descriptive analysis which refers to the 4P Marketing Mix (Product, Price, Place, Promotion). Based on the findings of the investigation, Ibu Uun's Spicy Noodles implemented a product strategy to boost sales. There are various levels of choice (level 1 to 3). Pricing strategy that allows for reasonable prices. Placement strategy, choosing a location that is comfortable and easy to reach. Initially, the promotion strategy was carried out through face-to-face sales, and then implemented through social media. Customers who are happy with the products and services provided also spread the word of mouth. It turned out that the implementation of this strategy had a significant impact on Ibu Uun's sales of Spicy Noodles, which have always increased since the store opened.
Macro and Micro Environmental Perspectives on the Ability of SME Business to Innovate and Perform Good Muthia Algarini; Dito Aditia Darma Nasution
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.01

Abstract

The production environment has changed to a knowledge and technology system, and competition has also developed into a more global and innovation system, becoming a competitive environment in most countries and businesses. Companies must evolve and innovate to deal with intense competition and shifting consumer demands if they hope to succeed over the long term in today's global market economy. Small and medium enterprises should seek new business motivations and strategies to better develop new goods and services and take new information and technological advances into account. For a business to grow, innovation is essential. The traditional innovation literature, first published in 1934 by Joseph Schumpeter, focuses on the manufacturing sector and the level of competition in advanced markets and economies. Compared to other countries, Indonesia has a much higher proportion of small businesses per capita. Over the years, SMEs have made a significant contribution to developing countries in Asia (including ASEAN). SMEs are cited in ASEAN countries as a key driver of economic growth and development, the foundation of the national economy, the highest paying industry, and a potential tool for reducing poverty. Especially after the Asian financial crisis, including Indonesia's SMEs which are strategic in private sector growth.
Community Perspective in Village Fund Management in Nagur Village, Serdang Bedagai Regency Aditia Darma Nasution, Dito; Welly, Yerisma
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.01

Abstract

The research aims to determine the community's perspective in managing village funds in Nagur Village, Serdang Bedagai Regency. The research model was carried out using a descriptive approach with data collection techniques carried out by distributing questionnaires, observations and interviews. The research population was 100 people with a selected sample of 80 samples carried out using a purposive sampling approach. The results of the research explain that the management of village funds from a community perspective in Nagur Village produces a level of satisfaction in the "satisfied" category but has not been able to provide satisfaction at the "very satisfied" level because it has not been able to: 1) reduce the number of productive unemployment, 2) has not been able to improve the community's economy. , and 3) has not been able to provide major benefits for the economic development of Nagur Village. This is caused by the management of village funds which only focuses on physical development and ignores the development of the community's economic foundations.
Analysis of Village Government Financial Management Performance in Deli Serdang Nasution, Dito Aditia Darma; Welly, Yerisma; Sianipar, Martin Yehezkiel
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.10

Abstract

The aim of this research is to determine the performance of village financial management in Batang Kuis District, Deli Serdang Regency. Data collection in this research used a questionnaire, namely the sample used a purposive sampling method, the research units were the Village Head, Village Secretariat, Village Treasurer or Head of Finance, Section Head, Head of Village Affairs and Village Consultative Body. The number of samples in this study (8 respondents in each village with a total of 9 villages), the analysis method used multiple regression. The results of the research found that Village Apparatus Capacity, Financial Reporting, Quality of BPD Supervision and Village Assistance have a positive and significant influence on village financial management performance in Batang Kuis District, Deli Serdang Regency, both partially and simultaneously.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Abrich H Adinata, Alvadila Dwi Adinda Desi Saputri Adinda Ramadhani Adnan Putra Pratama Agita Trianto Ahmad Syarif Aldian, M. Rizki Alya Ramadhani Alya Rusana Pane Amanda Naibaho Amanda Syahfitri Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Andini Putri Lestari Andreas Nainggolan Andryan Gandung Anggasari, Febyana Anggi Pratama Nasution Anggraini, Rafika Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Gunawan Annisa Ramadhani Ardyn Sari Sinaga Ari Antonius Sibarani Arief Nurhidayat Arwin Ashri.A.Handayani Astari, Prilia Ayunda Aulia Ayunda Aulia Azani, Namira Azun frinaldi meha Azzahra, Fathonah Azzahra, Syakirah Bagas Indrianto Prasetio Beby Citra Andini Bella Cyintia Maramis Bella Viona Sitompul Buaya, Register Launli Bunga Hafizah Raihani Chairunisa, Tengku Sheila Citra Nurdiana Cyndi Varelie Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Darwin Darwin Dativa Dionisa Barus Daulay, Badriah Debby Yohanna Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Defri Dwi Saputra Dewi Apriliya Ritonga Dewi Husnainy Dheo Pradika Dhira Ahzara Permata Dhiva Ayu Sharanie Dinar Rizki Diva Maulidia Eka Kurniati Eka Novika br bukit Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Evi Beatric Dewi Zebua Fadhlan Fachri Fadlian Noor Fahrezi, Muhammad Rizky Fahrum Nisa Fahrum Nisa Fanny Dwi Cahya Farida Aryani Fauzi Aulia Akbar Fazru Muwazir Siregar Fildzah Shabrina Frendy Sihotang Galih Supraja Gani Gemilang Gina Ariesta Gobel Glen Hasian Marpaung Grace Jasmine Sinaga Gulo, Yurniwati Hairani Siregar Haka Haka Halimah Tusakdiyah Nst Handriyani Dwilita Hastuti, Noviana Sri Hayuri Maulana Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Iin Sri Ayu Sihotang Ika Agustina Siahaa Ika Agustina Siahaan Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Jeane Seniwan Gulo Jefri Ronaldo Jessica Dwi Yolanda Pandiangan Jihan Galib Al-hadad Junawan Junawan Juni Yanti Napitupulu Kartika Novelia Nababan Kesia Manalu Khairani Agustin Khairani Siregar Khairunisa Khairunnisa Khanif Amar Lubis Kharisda Novtri Gratia Gulo Kristin Paulina Kurnia, Putri Kurniawan Dawolo Lasmian Panjaitan Linda Asriani Lubis, Mutiara Aulia Lucas Medianov Grand Lusi Winda Silaban M. Satya Adifka M.Diaz Arasta Mahza Mahza Sitorus Marbun, Nancy MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Martina, Dwy Happy Mendrofa, Sabar Jaya Miftahul Jannah Rahmatus Sani Simatupang Miftha Rizkina Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Arifin Harahap Muhammad Arsyad Hawari Muchsin Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muhammad Tegar Dwinata Muharrammaini, Ulfa Munthe, Emi Dewi Putri Muthia Algarini Nababan, Putri Enzelina Nabila Azhari Nabila Nabila Nabilah Denisa Nabilah Syaharani Najwa Rahmadini Nana Wahyuni Nany Erasti Sianturi Napitupulu, Juni Yanti Nasution, Siti Nur Fadhilah Nathanael Marvelino Saragih Sidauruk Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novanda, Arya Novi Elmilawaty Novi Faurini Novriyan, Nadilla Nur Aisyah Nur Azizah Nurhaliza, Silvia Nurhidayah Dalimunthe Nurmarsya Aulia Nurul Aulia Rizki Permata, Suarika Diah Puteri Amelia Chaida Putri Oktavia Rafli alif k Rahman, Mujibu Raihatunnisa Bangun Ramadhan, Puja Rizqy Register Launli Buaya Renaldi Panjaitan Reni Vadia Renny Maisyarah Resa Kania Br Tarigan Reva Putri Arihan Reza Safrianto Rijal Mahmuda Phona Rika Armayanti Rimba Simanjuntak Risky Syahputra Rivaldy Amor Naposo Harahap Riza Milianda Kasa Rizki Nanda Fauzi Harahap Romadu Simanullang Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Saptia Wulan Dini Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Serdiani Munthe Sihombing, Ika Sijabat, Hotman D Silvi Dwi Utari Sinaga, Eben Ezer Sinaga, Ester Siti Rahmah Sitompul, Friska Sitompul, Gress Sofa, Aulia Rizka Sofyan A. P., Andi Baso Sonia Arapenta br Purba Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syahfitri, Hijriah Yana Syahrani, Annisa Syari, Meilya Evita Tagor Putra Sebayang Tambunan, Icha Tamara Tety Januarti Tomi Kusmanto Gulo Tri Hayati Tri Putrianis Laia Tripriyono, Agus Ujung, Jhonny Tumpal Parulian Uli Greace Ananda Sitorus Vadia, Reni Viktor D J Buulolo Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Whildan witjaksana Wiwik Handayani Yani, Isbet Yerisma Welly Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Yusril Fahri Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran Ziqra Elfhadjri ⁠Firhan Sudrajat