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All Journal J-MAS (Jurnal Manajemen dan Sains) JOURNAL OF SCIENCE AND SOCIAL RESEARCH ProBisnis : Jurnal Manajemen Husnayain Business Review BISMA Cendekia Asean International Journal of Business Jurnal Bisnis Kompetitif Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) IIJSE Jurnal Pengabdian Kompetitif
lubis, kartika sari
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Nursing Social Sciences

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Journal : J-MAS (Jurnal Manajemen dan Sains)

 1 
The Effect of Implementing an Accounting System on Profitability in MSMEs in The District Sandpaper Field Purba, Mila Purnama Sari; Lubis, Kartika Sari
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1984

Abstract

The purpose of this research is to determine the effect of implementing an accounting system on profitability in MSMEs in Medan Amplas District. This research uses quantitative data. The data source used is primary. The data collection method uses a questionnaire technique. The population in the study was all 101 culinary MSMEs in Medan Amplas District. And the research sample was 36 MSMEs in the culinary sector that have been established since 2021 and have sales of more than 30 million per year. Data analysis using a simple regression test using SEM on SmartPLS. The research results show that the accounting system has a positive and significant effect on profitability of MSMEs in Medan Amplas District. So, it can be said that if the implementation of the accounting system in the 36 MSMEs in Medan Amplas District gets better, it will increase the profitability of MSMEs in Medan Amplas District. Vice versa. As much as 50.01% of the profitability variable is influenced by the accounting system implementation variable
The Role of Financial Literacy and Spiritual Intelligence in The Financial Management of Mompreneurs Culinary MSMEs in Galang District Br Tarigan, Angel Vita Loka; Lubis, Kartika Sari
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1985

Abstract

The purpose of this study was to examine the role of financial literacy and spiritual intelligence on the financial management of mothers' culinary MSME players in Galang District. This research is a quantitative study with a population of 57 MSME players in the culinary sector in Galang District. Data was collected using a questionnaire given to 57 respondents. The analysis technique of this research is the research method is a descriptive approach using the SEM PLS analysis technique using SMARTPLS 4 software. The results of the study (1) financial literacy as a positive and significant effect on financial management, (2) spiritual intelligence has a positive but insignificant effect on financial management. The soaring prices of basic necessities urge women with the status of housewives to trade small to sustain the family economy. For this reason, in running their business, mothers must also understand the importance of financial literacy and spiritual intelligence in managing their business finances.
The Impact of Financial Literacy and E-Money Use on Transaction Decisions at Warkop Iwan Putri, Dinda Ameliani; Lubis, Kartika Sari
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1975

Abstract

The rapid development of technology is marked by advances in technology and has entered the digital era. This is characterized by the use of cashless-based payments. One payment method that is currently developing is to use e-money. E-money as a means of payment is quite helpful in the payment process easily, quickly and reliably. This is one of the factors that becomes a person's decision to make a transaction. In addition, financial literacy is important as knowledge in the use of finance to decide someone to transact. The purpose of this study is to analyze the effect of financial literacy and the use of e-money on transaction decisions. This research method is using quantitative research with the object of research of Warkop Iwan customers taken by 99 respondents. The analysis was performed using SmartPLS. The results showed that financial literacy and the use of e-money on transaction decisions at Warkop Iwan.
Implications of Financial Understanding and Attitude in The Context of Financial Management MSMEs Nadiyani, Putri; Lubis, Kartika Sari
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1978

Abstract

The purpose of this study is to find out how the attitudes and knowledge of MSMEs about money influence the financial management practices of MSMEs. The result show that financial knowledge has a substantial impact on financial management behavior. This is supported by the t-statistic value of 4.626> t table value of 1.679 and p-value of 0.000 <0.05, which show that a person's level of financial education improves the behavior they use for money management. The successful achievement of a t-statistic value of 3.363>t table value 1.679 and a p-value of 0.001 <0.05 indicates a strong association between financial attitudes and financial management behavior. The coefficient of determination test findings indicate that there is a 47.4%, or 0.474, influence of financial attitudes (X2) and financial knowledge (X1) on financial management behavior (Y). This research offers an insightful new viewpoint and fully and completely demonstrates the influence of financial attitudes and awareness of the behaviors associated with financial management.
Co-Authors Adam, Aisyah Azhar Ari Prabowo Aulia, Muhammad Azwan, Chairil Azzahra, Najwa Salsabilla Br Tarigan, Angel Vita Loka Candra, Jennifer Deviana, Alda Edi Winata Fahmi Sulaiman Irawati, Lelisa Ivone, Ivone Nadiyani, Putri Neni Triastuti Pohan, Yuli Arnida Purba, Mila Purnama Sari Putri, Dinda Ameliani Rafli, Muhammad Roni, Shofyan Rony, Shofyan Siahan, Rina Friska B. Sofiah, Ella Yusriadi Yusriadi