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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Mirai Management Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Journal of Social Responsibility Projects by Higher Education Forum GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Media Informatika Unram Journal of Community Service (UJCS) Jurnal Bina Bangsa Ekonomika ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Ilmu Manajemen (JUIIM) Journal of Trends Economics and Accounting Research Jurnal Manajemen Bisnis Kewirausahaan KENDALI: Economics and Social Humanities ORGANIZE: Journal of Economics, Management and Finance Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Mutiara: Jurnal Penelitian dan Karya Ilmiah Mutiara : Jurnal Ilmiah Multidisiplin Indonesia IIJSE Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity International Journal of Integrated Science and Technology Advance Sustainable Science, Engineering and Technology (ASSET) Jurnal Ekonomi, Manajemen, Akuntansi Economy, Business, Finance, Accounting & Management Journal Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
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Universitas Labuhanbatu
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Pengaruh Digitalisasi Akuntansi Terhadap Efesiensi Dan Kualitas Laporan Keungan UMKM di Rantauprapat Mitra Dwi Lestari; Yudi Prayoga; Mulkan Ritonga
Jurnal Media Informatika Vol. 6 No. 3 (2025): Jurnal Media Informatika
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v6i3.5985

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi akuntansi terhadap efisiensi dan kualitas laporan keuangan UMKM di Rantauprapat. Digitalisasi akuntansi dinilai mampu mengatasi permasalahan umum UMKM seperti keterlambatan pencatatan, kesalahan manual, dan rendahnya kualitas laporan keuangan. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui kuesioner tertutup kepada 50 pelaku UMKM. Data dianalisis menggunakan regresi linear sederhana serta uji validitas, reliabilitas, normalitas, multikolinearitas, dan heteroskedastisitas dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa digitalisasi akuntansi berpengaruh positif dan signifikan terhadap efisiensi laporan keuangan (koefisien regresi 0,695; signifikansi 0,000) dan kualitas laporan keuangan (koefisien regresi 0,719; signifikansi 0,000). Nilai adjusted R² menunjukkan bahwa digitalisasi menyumbang 40,9% terhadap efisiensi dan 49,1% terhadap kualitas laporan keuangan. Digitalisasi terbukti meningkatkan akurasi, kecepatan, dan kepatuhan laporan terhadap standar akuntansi. Simpulannya, digitalisasi akuntansi secara signifikan meningkatkan efisiensi operasional dan kualitas informasi keuangan UMKM. Oleh karena itu, penerapan digitalisasi direkomendasikan sebagai strategi utama untuk mendukung daya saing dan keberlanjutan UMKM di era digital.
The Role Management Accounting Information System, and Digital Competencies in Enhancing Managerial Performance Mulkan Ritonga; Mulya Rafika; Rahma Muti'ah; Zufrie
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4223

Abstract

The development of digital technology has resulted in substantial changes to the organization’s management system, including management accounting. Through the use of digital competency moderation and mediation by the management accounting information system, this study seeks to investigate how managerial performance is affected by digital transformation. This work employs a quantitative methodology using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) analysis technique. The 63 respondents in the sample were managers, proprietors, and organizational leaders of occupational work units, businesses, and MSMEs in Labuhanbatu. Data processing results demonstrate that managerial performance is positively and significantly impacted by digital transformation. An efficient information system increases the influence of digital transformation on enhancing management performance, according to the findings, which also indicate that the management accounting information system acts as a partial mediator in the relationship. Furthermore, it has been demonstrated that the relationship between digital transformation and management accounting information systems is moderated by digital competencies, with higher levels of digital capabilities enhancing the efficacy of system implementation. These findings have significant ramifications, as the preparedness of information systems and the digital capabilities of human resources play a major role in how well digital transformation improves managerial performance.
ANALISIS PENINGKATAN VOLUME PENJUALAN DITINJAU DARI PROMOSI LIVE STREAMING, KARAKTERISTIK PRODUK DAN STORE ATMOSPHERE PADA TRENDZ FASHION RANTAUPRAPAT Nadila Pratiwi; Mulkan Ritonga; Yuniman Zebua
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities, Juli 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.900

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh promosi live streaming, karakteristik produk dan store atmosphere terhadap peningkatan volume penjualan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner. Sampel dalam penelitian ini sebanyak 96 responden yaitu konsumen.Penelitian ini menggunakan SPSS Versi 26. Hasil penelitian menunjukkan bahwasannya promosi live streaming berpengaruh dan signifikan terhadap peningkatan volume penjualan, karakteristik produk berpengaruh dan signifikan terhadap peningkatan volume penjualan, store atmosphere berpengaruh dan signifikan terhadap peningkatan volume penjualan. Dapat dilihat dari  hasil koefisien determinasi yaitu sebesar 83,2% sedangkan sisanya 16,8% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
The Effect of Ease of Access, Service, and Promotion Strategy on Consumer Decisions in Using BRIlink Chancell Rantauprapat Services Umi Nofia Friska; Elvina Elvina; Mulkan Ritonga
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10202

Abstract

This research is motivated by the importance of identifying factors driving public interest in using banking agents amidst increasingly tight financial services competition. The purpose of the study is to analyze the influence of ease of access, service, and promotional strategies on consumer decisions in using BRILink Chancell Rantauprapat services. Using a quantitative approach with multiple linear regression analysis methods, the results of the study indicate that partially, ease of access and service do not have a significant influence because they are considered as basic facility standards by consumers. In contrast, promotional strategies were found to be the main determinant factor with the strongest and most significant influence ($p = 0.001$). Simultaneously, these three variables contributed 61.9% to consumer decisions, while the remaining 38.1% was influenced by other factors outside this research model.
Human Resource Competence, Utilization of Accounting Technology, and Tax Reporting Compliance as Determinants of UMKM Performance Nadia Rieke Pricilia; Mulkan Ritonga; Mulya Rafika
International Journal of Educational Research & Social Sciences Vol. 7 No. 4 (2026): August 2026 ( Indonesia - Myanmar - Kazakhstan - Malaysia )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v7i4.1057

Abstract

This study aims to analyze the effect of human resource competence, accounting technology utilization, and tax reporting compliance on UMKM performance in Rantauprapat City. The population is all UMKM in Rantauprapat City with a sample of 100 UMKM selected using purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that: (1) human resource competence has a positive and significant effect on UMKM performance (β = 0.284; p = 0.000); (2) accounting technology utilization has a positive and significant effect on UMKM performance (β = 0.358; p = 0.000) and is the most dominant determinant; (3) tax reporting compliance has a positive and significant effect on UMKM performance (β = 0.301; p = 0.000); (4) simultaneously, the three variables explain 62.3% of the variation in UMKM performance (R² = 0.623) with Q² = 0.485 indicating good predictive relevance. This study concludes that human resource competence, accounting technology utilization, and tax reporting compliance are simultaneously important determinants for improving UMKM performance in Rantauprapat City. Suggestions include: UMKM actors should improve accounting competence and adopt digital accounting technology; local government should intensify accounting training and encourage UMKM digitalization; and the tax office should enhance socialization of the latest tax policies and simplify tax reporting procedures.
Pengaruh Kualitas Produk, Harga, dan Iklan terhadap Kepuasan Konsumen Pengguna Kartu Prabayar Telkomsel di Rantauprapat Nurnilam Sari; Mulkan Ritonga; Anita Sri Rejeki Hutagaol
Jurnal Ilmiah Ilmu Manajemen Vol 7 No 2 (2026): Jurnal Ilmiah Ilmu Manajemen (JUIIM)
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/yhm8cn93

Abstract

Penelitian ini bertujuan menganalisis pengaruh kualitas produk, harga, dan iklan terhadap kepuasan konsumen pengguna kartu prabayar Telkomsel di Rantauprapat, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah pengguna kartu prabayar Telkomsel di Rantauprapat. Sampel penelitian berjumlah 96 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, uji hipotesis, serta koefisien determinasi (R²) dengan bantuan IBM SPSS Statistics 27. Hasil penelitian menunjukkan bahwa kualitas produk berpengaruh positif dan signifikan terhadap kepuasan konsumen dengan nilai t hitung sebesar 2,936 dan signifikansi 0,004. Harga juga berpengaruh positif dan signifikan terhadap kepuasan konsumen dengan nilai t hitung sebesar 3,036 dan signifikansi 0,003. Iklan berpengaruh positif dan signifikan terhadap kepuasan konsumen dengan nilai t hitung sebesar 3,027 dan signifikansi 0,003. Secara simultan, kualitas produk, harga, dan iklan berpengaruh signifikan terhadap kepuasan konsumen, yang ditunjukkan oleh nilai F hitung sebesar 16,405 dengan signifikansi kurang dari 0,001. Nilai koefisien determinasi (R²) sebesar 0,349 menunjukkan bahwa kualitas produk, harga, dan iklan mampu menjelaskan 34,9% variasi kepuasan konsumen, sedangkan 65,1% sisanya dipengaruhi oleh faktor lain di luar model penelitian.
The Influence of Service Quality and Price on the Decision to Use Maxim Services in Rantauprapat City Yosefpino Liandry Simangunsong; Mulkan Ritonga; Nur'ainun Gulo
ORGANIZE: Journal of Economics, Management and Finance Vol. 5 No. 2 (2026): Economic Transformation and Development
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58355/organize.v5i2.215

Abstract

This research applied purposive sampling method with quantitative approach involving 96 chosen respondents to examine the influence of service quality and price on the  decision to use maxim service in Rantauprapat city. Data study can be interpreted by using t-tests, multiple linear regression, F-tests, and the coefficient of determination, employing IBM SPSS Statistics 31 software. The analysis results indicate that “service quality has a positive and significant influence on the decision to use Maxim services in Rantauprapat City”, whereas “price has a positive but insignificant influence on the decision to use Maxim services in the city”. “Simultaneously, service quality and price were found to have a significant influence on the decision to use Maxim services in Rantauprapat City”. An adjusted R-square value of 0.569 indicates that 56.9% of the variation in consumers' decision to use Maxim services in Rantauprapat City can be explained by service quality and price, while the remaining 43.1% is influenced by factors not included in the research model. These findings demonstrate that service quality plays a crucial role in driving consumer decisions to use Maxim services in Rantauprapat City.
Co-Authors Ade Parlaungan Nasution Agung Kesuma Aji Agus Susanto Aida Aulia Munthe Ali Al Ihsan, Muhammad Alvin Fahrezi Dalimunthe Andini, Ratih Anita Sri Rejeki Hutagaol Ayu Anora Bangun, Budianto Bhakti Helvi Rambe Chairi Mutia Lubis Dandi Febrian Dandi Febrian Dandi Febrianto David Seen Putra Elvianti Syaputri Elvina Elvina Erni Wahyuni Eva Fitria Febrianto, Dandi Furi Windari Hari Mansah Harimansyah Harimansyah Harimansyah Harimansyah, Harimansyah Hasibuan, Muhammad Irwansyah Hasibuan, Mutiara Hikmah Hefla Syahputri Junita Lubis Junita Lubis Khairil Anshari Khairul Rizal Lubis, Junita M. Irwansyah Hasibuan Marlina Siregar Mawaddah Raudhatul Zannah DLM Meisyah Mutiara Mitra Dwi Lestari Muhammad Alam Warda Ritonga Muhammad Ali Al Ihsan Mulya Rafika Mulya Rafika Mulya Rafika Muti'ah, Rahma Nadia Rieke Pricilia Nadila Pratiwi Nailil Khairini Novilda Elisabeth Mustamu Nur'ainun Gulo Nurdiana Nurintan Asyiah Siregar Nurintan Asyiah Siregar Nurintan Asyiah Siregar3 Nurnilam Sari Nurzannah, Putri Ayu Pitriyani Pitriyani Prawibowo Simbolon Pristiyono Pristiyono Pristiyono Pristiyono Pristiyono, Pristiyono Putri Anggraini Rahma Muti'ah Rahma Muti'ah Rahma Muti'ah Rahma Muti’ah Rahma Muti’ah Rahmad Jayadi Ramayani Ramayani Ridho Kurniawan Rizal, Khairul Rosna Sahara Lubis Sarkawi, Sarkawi Simanjorang, Elida Florentina Sinaga Sinaga Simanjorang, Elida Florentina Sipahutar, Reza Wahyudi Siti Lam`Ah Nasution Siti Rodiyah Nasution Suci Nurindah Sari Sulaiman, Syahrol Suri Nurmawan Sipahutar Suryani, Jane Angrey Syahrol Sulaiman Syahrol Sulaiman Ritonga Syahrol Sulaiman Ritonga Tetty Rahmiati Harahap Tiurlina Hasmawati Sihite Umi Nofia Friska Wanda Siregar Yoland Shinta Nara Yosefpino Liandry Simangunsong Yudi Prayoga Yuniman Zebua Zeni Hawary Hasibuan Zufrie Zufrie Zufrie Zulkarnain Nasution