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This Author published in this journals
All Journal Studia Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Enrichment : Journal of Management Accounting and Business Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Economics, Business and Management Science Journal Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Minfo Polgan (JMP) Bussman Journal : Indonesian Journal of Business and Management Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business Investama : Jurnal Ekonomi dan Bisnis Indonesian Research Journal on Education Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Riwayat: Educational Journal of History and Humanities Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Akuntansi Nommensen Jurnal Cendekia Ilmiah
Linda Lores
Universitas Medan Area
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Peningkatan Kapasitas melalui Pelatihan Pembukuan Sederhana pada Depot Air Water di Binjai Linda Lores; Hery Syahrial; Tohap Parulian
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1567

Abstract

Simple bookkeeping training is an effort to improve the managerial capacity of Micro, Small, and Medium Enterprises (MSMEs), particularly in financial management. This community service activity was conducted at the Juli Water Depot in Binjai, which has not yet implemented a structured bookkeeping system. This lack of record-keeping makes it difficult for business owners to accurately assess their financial position, cash flow, and calculate profit and loss. The two-day training consisted of several stages: initial observation, material delivery, recording demonstrations, hands-on practice, mentoring, and evaluation. The materials provided covered the use of a Daily Cash Book, Operational Cost Recapitulation, and the preparation of a simple Profit and Loss Report. The training results demonstrated an increase in participants' knowledge and skills in recording daily transactions, identifying operational costs, and preparing simple financial reports. Participants also demonstrated a commitment to consistently implementing bookkeeping after the training. This training demonstrates that simple bookkeeping training is effective in helping MSMEs improve financial management, support more informed decision-making, and strengthen business sustainability.
INTEGRASI ACTIVITY BASED COSTING DAN KAIZEN COSTING SEBAGAI STRATEGI EFISIENSI BIAYA PRODUKSI PADA UMKM OLAHAN DURIAN Indra Devid Samuel Tarigan; Linda Lores; Desy Astrid Anindya
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i2.3226

Abstract

This study analyzes production cost efficiency at Wahyoe Durian Medan, an SME producing durian pancake variants, by comparing the conventional costing method with Activity-Based Costing (ABC) and by designing a Kaizen Costing improvement based on the ABC result. A descriptive method with a quantitative approach was used. Data on production costs and operational activities were collected through interviews, observation, and documentation for the April 2026 period. The conventional method allocated overhead using a single volume-based driver, whereas ABC traced overhead to three homogeneous cost pools (processing, labelling, and storage) using unit and batch cost drivers. The comparison revealed undercosting on four pancake variants and overcosting on two roll variants under the conventional method. Two non-value-added activities, gas usage and refrigerator electricity, were identified as sources of waste. Reducing them produced an overhead saving of Rp347,517, which lowered the unit cost of all products. Most products reached the allowable cost computed from a 30% target profit, except Pancake Roll Durian Mini, which still requires further improvement. The findings show that combining ABC and Kaizen Costing improves costing accuracy and supports sustainable production cost efficiency for culinary SMEs
Co-Authors Ahmad Prayudi Alfriado Leonard Noprian Dolok Saribu Ali Usman Bizlanie, Tizka Chintya, Chintya Dahrul Siregar Desy Astrid Anindya Devita Aulia Sari Saragih Dewi, Togap Intan Sri Eka Dewi Setia Tarigan Endang Vristia Wati Fitriani Tobing Florencia Mendrofa Habibie , Muhammad Halomoan Situmorang Hasbiana Dalimunthe Hery Syahrial Hotbin Hasugian Indi Fadliah Indra Devid Samuel Tarigan Isnaniah LKS Kristina Loryanna Marpaung Laili, Isnainiah Lubis, Intan Nuraini Masut, Masut Mas’ut, Mas’ut Minda Muliana SEBAYANG Nainggolan, Lidia Pratama, Ikbar Pujianti, Putri Purba, Elsa Yuwanda Putri Seila Perangin-angin Rahma Darni Daulay Retnawati Siregar Rian Annes Gigs Hutapea Sahara, Israna Saribulan Tambunan Sebayang, Minda Muliana Sihaloho, Lamhot Bayu Rizki Siregar, Retnawari Tambunan, Putri Desy Tohap Parulian Utami, Tasya Warsani P Sari Warsani Purnama Sari Zainal Abidin