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All Journal JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Mantik Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Jurnal IPTEK Bagi Masyarakat Jurnal Minfo Polgan (JMP) Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Effective Community Services Journal Of Indonesian Social Society Journal of Accounting, Management, Economics, and Business Jurnal Ilmiah Ekonomi dan Manajemen Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) JIPITI: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Multidisiplin Edukasi IPSSJ Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Journal of Global Research Publications
Susan Grace V Nainggolan
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Accountability of Village Fund Management: A Qualitative Study in Ketaren Village Linda Wahyu Marpaung; Susan Grace V. Nainggolan; Jefri Jefri
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 3 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i3.2313

Abstract

Purpose – This study aims to describe and analyze the accountability of Village Fund management in Ketaren and to identify the factors that support and hinder the realization of accountability. Methodology – This study employs a descriptive qualitative approach. Data were collected through semi-structured interviews, observation, and document review involving four purposively selected informants. Data were analyzed using the interactive model of Miles and Huberman. Findings – Accountability of Village Fund management in Ketaren Village has generally been carried out in accordance as confirmed by the Village Head and corroborated by the Village Secretary. The Village Head stated that the Village Fund allocation has greatly benefited the community, the Village Secretary stated that administrative and reporting processes ran well and on time without obstacles, the BPD Chairperson stated that the oversight function had been carried out well, and the community leader stated that the Village Head, who has served three terms, has performed his duties well and is highly attentive to community needs. The only inhibiting factor identified is external in nature. Novelty – This study shows that, unlike prior studies that mainly report internal-technical obstacles, the accountability constraints in Ketaren Village originate from an external, structural source, namely national fiscal policy. Significance – The findings are useful for the Ketaren Village government in sustaining good governance practices, for policymakers concerned with the allocation of Village Fund transfers, and for future researchers examining village financial accountability.
Sosialisasi Tata Cara Revitalisasi Infrastruktur Hijau: Solusi Inovatif Untuk Peningkatan Ketahanan Lingkungan Di Pematang Johar Desma Erica Maryati Manik; Hommy Dorthy Ellyany Sinaga; Yulvitriyani Br Sebayang; Susan Grace V Nainggolan
Journal Of Indonesian Social Society (JISS) Vol. 4 No. 2 (2026): JISS - Juni
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jiss.v4i2.737

Abstract

Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman. Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Literasi Keuangan Berbasis Akuntansi untuk Ibu Rumah Tangga di Desa Pematang Johar Susan Grace V Nainggolan; Elisabeth Nainggolan; Widalicin Januarty
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): Februari 2026 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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Abstract

Mengelola keuangan keluarga dengan baik sangat penting.  Masih banyak ibu rumah tangga yang memiliki literasi keuangan yang rendah, sehingga mengelola keuangan sehari-hari  pemahaman tentang pencatatan penerimaan dan pengeluaran yang menyebabkan tidak adanya pengawasan arus kas. Perencanaan pengeluaran masa depan, dan penghindaran pemborosan. Meningkatkan literasi keuangan ibu rumah tangga diperlukan alat yang efektif yaitu Akuntansi Dasar. Akuntansi. rogram "Literasi Keuangan Berbasis Akuntansi untuk Ibu Rumah Tangga di Desa Pematang Johar" bertujuan untuk meningkatkan kemampuan ibu rumah tangga dalam mengelola keuangan keluarga dan usaha rumahan secara lebih efektif dan sistematis. Melalui pendekatan berbasis akuntansi sederhana, program ini memberikan pelatihan praktis tentang pencatatan keuangan harian, penyusunan anggaran serta pembukuan usaha mikro.
Training Tourism Business Budgeting for MSME Actors in Pematang Johar to Improve Operational Effeciency Susan Grace Nainggolan; Junika Napitupulu; Widalicin Januarty; Muhammad Haris Riyaldi; Sipnarong Kanchawongpaisan; Muhammad Hafiz Abd. Rashid; Putri Handayani
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.517

Abstract

Budgeting training for tourism MSME entrepreneurs in Pematang Johar aims to improve their operational cost management and business efficiency. This activity involved 20 MSME entrepreneurs from the culinary, handicraft, and tourism service sectors. The training methods included lectures, discussions, case studies, and budgeting practice. The training results showed an increase in participants' understanding of budgeting concepts, their ability to prepare financial plans, and their awareness of controlling operational costs. Post-training monitoring showed a reduction in cost waste, prioritization of expenditures, and the use of cost-effective promotions. Thus, this training contributed to improving the efficiency and sustainability of tourism MSMEs in Pematang Johar.
Education on Making Processed Snack Food Products from Local Ingredients to Increase Family Income Widalicin Januarty; Elisabeth Nainggolan; Susan Grace V Nainggolan; Ahmad Nizam; Sipnarong Kanchawongpaisan; Muhammad Hafiz Abd Rashid; Haykal Riskyandana
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.519

Abstract

The limited economic capacity of rural families often stems from minimal knowledge about local resource utilization and weak home-based business management. This program aimed to enhance family income through education on the production of processed snack foods using locally available ingredients. A service-learning and participatory empowerment approach was implemented with 40 housewives, youth representatives, and micro-entrepreneurs. Training included product innovation, hygiene practices, packaging techniques, and basic financial management. Results indicated a 65% increase in participants’ knowledge of snack processing techniques, and 75% began producing or selling snack products within one month post-training. Proper education accompanied by mentoring can effectively transform local agricultural commodities into marketable food products, thereby contributing to household income enhancement and sustainable community-based entrepreneurship.
PEMBUATAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM Susan Grace V. Nainggolan; Asianna Martini Simarmata
Multidisiplin Pengabdian Kepada Masyarakat Vol. 2 No. 01 (2023): Multidisiplin Pengabdian Kepada Masyarakat, Januari-Maret 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/pkm.v2i01.1556

Abstract

UMKM merupakan sektor yang mudah dikelola oleh para pengusaha dan tidak membutuhkan biaya yang terlalu besar untuk mendirikannya. Desa Pematang Johor sangat mendukung perkembangan ekonomi masyarakat khususnya pengusaha UMKM dalam menjalankan kegiatan operasionalnya, namun memiliki keterbatasan pengetahuan dalam hal penyusunan Laporan Keuangan sehingga para pemilik UMKM belum mengelola usahanya dengan baik. Laporan keuangan berguna untuk mengambil keputusan ekonomi dan menentukan investasi yang akan dilakukan. Pembuatan laporan keuangan yang tidak tepat akan mengakibatkan penentuan harga pokok penjualan menjadi tidak tepat. Akibatnya, usaha dapat mengalami kerugian dan kebangkrutan. Oleh karena itu, perlu adanya pelatihan pembuatan laporan keuangan dengan menggunakan akuntansi yang benar sebagai solusi permasalahan keuangan usaha. Mitra kegiatan Pengabdian Kepada Masyarakat adalah UMKM di Desa Pematang Johor, Kecamatan Labuhan Deli, Kabupaten Deli Serdang
SOSIALISASI KEWIRAUSAHAAN DENGAN MODEL PEMBELAJARAN MONSOONSIM PADA SMA WIYATA DHARMA Irvan Rolyesh Situmorang; Petrus Loo; Susan Grace Nainggolan; Frenky Situmorang; Yonson Pane
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol. 4 No. 2 (2024): Desember 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v4i2.2566

Abstract

Abstract: Monsoonsim is a gamification-based business simulation platform that helps teach various entrepreneurial concepts practically and interactively. Through Monsoonsim, students can understand how a business operates, from financial planning and management, resource management, marketing, to customer service. Monsoonsim provides an opportunity for students to develop their entrepreneurial spirit, providing hands-on experience that strengthens their understanding of risks, opportunities and business strategies. Through this simulation-based learning, Monsoonsim creates an environment that supports a deep understanding of business dynamics and encourages the birth of young entrepreneurs. Keywords: Entrepreneurship, Monsoonsim, Business Strategy. Abstrak: Monsoonsim merupakan sebuah platform simulasi bisnis berbasis gamifikasi yang membantu mengajarkan berbagai konsep kewirausahaan secara praktis dan interaktif. Melalui Monsoonsim, peserta didik dapat memahami bagaimana sebuah bisnis beroperasi, mulai dari perencanaan dan manajemen keuangan, pengelolaan sumber daya, pemasaran, hingga layanan konsumen. Monsoonsim memberikan kesempatan bagi para siswa untuk mengembangkan jiwa kewirausahaan mereka, memberikan pengalaman langsung yang memperkuat pemahaman mereka terhadap risiko, peluang, dan strategi bisnis. Melalui pembelajaran yang berbasis simulasi ini, Monsoonsim menciptakan lingkungan yang mendukung pemahaman mendalam tentang dinamika bisnis dan mendorong lahirnya wirausahawan-wirausahawan muda. Kata kunci: Kewirausahaan, Monsoonsim, Strategi Bisnis.
Co-Authors Ahmad Nizam Asianna Martini Simarmata Asianna Martini Simarmata Caroline Cathabella Gilliani Charlene Victoria Christin Meilani Nainggolan Christin Meilani Nainggolan Debora Tambunan Deby Jocelyn Desma Erica Maryati Manik Deva Jakaria Sinaga Dr. Thuy Ha Thi Elisabeth Nainggolan Ester Simamora Fabiola Felix Thantio Yangderson Fiesto De Limawan Fiqrida Amalia Florence Francois Louis Frizkha Hariana Haykal Riskyandana Herlambang, Albert Hommy Dorthy Ellyany Sinaga Jefri Jefri Jenny Novita Sari Jessica Jesslyn Tiovanny Jocelyn Marchella Junika Napitupulu Laura Angeline Leoni Tandra Linda Wahyu Marpaung Maria Cristina Rumapea Markwok, Angeline Marly Patricia Sihombing Mia Natasya Mia Natasya Muhammad Hafiz Abd Rashid Muhammad Hafiz Abd. Rashid Muhammad Haris Riyaldi Muhammad Yusri Nathasya Christie Niarita Bukit Nina Hartati Oktaviani Sinaga Oktaviani Sinaga Pane, Yonson Pesta Gultom Petrus Loo Purba, Angel Theresia Purba, Revi Mariska Br Putri Handayani Putri Herlina Munte Putri Wahyuni Rahmad Dianta Purba Regina Ongko Salwa Ramadhani Salwa Ramadhani Sanjaya, Vamelia Sarmauli Hanny Siagian Shelvina Sintiawati Sintiawati Sintya Margaretha Purba Sintya Margaretha Purba Sipnarong Kanchawongpaisan Sipnarong Kanchawongpaisan Situmorang, Frenky Situmorang, Irvan Rolyesh Sony Steffany Rusli Tasya Thierry Charlson Lohart TRI WULANDARI Utami, Mulia Vioresca Prissillya Widalicin Januarty Widalicin Januarty Yesika Yanuarisa Yolanda Naomi Octavia Br. Simangunsong Yulvitriyani Br Sebayang Zakia Fadila