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All Journal JURNAL MANAJEMEN Jurnal Abdi Ilmu Jurnal Mantik EKONOMI BISNIS Jurnal Ekuivalensi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Business Economics (IJBE) Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) ProBisnis : Jurnal Manajemen Kalbisocio: Jurnal Bisnis dan Komunikasi JURNAL REGIONOMIC Journal of Applied Sciences in Travel and Hospitality Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Management and Social Sciences Prosiding Seminar Nasional Ilmu Manajemen, Ekonomi, Keuangan dan Bisnis International Journal of Economics, Business and Innovation Research Society J-CEKI Journal of Business Integration Competitive Journal of Finance Integration and Business Independence Jurnal Mahkota Bisnis
Debora Tambunan
Universitas Mahkota Tricom Unggul
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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EDUKASI UJI KOMPETENSI AKUNTANSI DALAM MENDUKUNG LULUSAN YANG BERKOMPETENSI PADA SMK TRITECH INFORMATIKA Adi Harianto; Mhd Restu Razaq; Susan G.V. Nainggolan; Anita Anita; Mega Sanjaya; Darwan Tanady; Amin Hou; Debora Tambunan; Manda Dwipayani Bhastary; Nasib Nasib
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.27426

Abstract

Artikel ini membahas tentang pentingnya uji kompetensi akuntansi di sekolah menengah kejuruan (SMK). Uji kompetensi memberikan penilaian objektif terhadap keterampilan siswa dalam bidang akuntansi. Hal ini membantu mereka memahami sejauh mana pemahaman dan keterampilan mereka dalam topik-topik yang terkait dengan akuntansi. Hasil dari uji kompetensi dapat membantu siswa dan guru memetakan area-area di mana siswa memiliki kekuatan dan kelemahan. Informasi ini dapat digunakan untuk merancang program pembelajaran yang lebih terarah dan efektif. Lebih lanjut, pada artikel ini melakukan fokus terkait penggunaan aplikasi perangkat lunak akuntansi seperti MYOB. Dengan aplikasi ini selanjutnya, siswa diberi tugas untuk memasukkan data keuangan, menyiapkan laporan keuangan, dan melakukan analisis menggunakan perangkat lunak tersebut dengan membagi kedalam beberapa tim. Hal ini membantu para siswa memperoleh keterampilan praktis dalam penggunaan alat-alat yang digunakan di dunia kerja. Selanjutnya, dalam pelatihan ini, siswa harus memiliki pemahaman yang kuat tentang konsep dasar akuntansi, seperti pencatatan transaksi, pengelompokan akun, persiapan laporan keuangan, dan lain sebagainya. Langkah-langkah yang dilakukan ini diharapkan dapat membentuk generasi yang tangguh, dan berkompetensi sehingga dapat berdaya saing dalam dunia kerja nantinya.
Pengaruh Kualitas Pelayanan, Harga Dan Kesadaran Merek Terhadap Keputusan Pembelian Pada PT Universal MitraTeknik Kevin Kevin; Windy Cang; Della Amanda; Nurmaidah Ginting; Debora Tambunan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7698

Abstract

PT Universal Mitra Teknik merupakan perusahaan yang bergerak di bidang konstruksi seperti Pembangunan rumah, renovasi rumah dan lainnya yang berasal dari kota medan. Penelitian ini bertujuan untuk mengetahui Pengaruh kualitas pelayanan, harga dan kesadaran merek terhadap keputusan pembelian pada PT Universal Mitra Teknik Populasi dalam penelitian ini adalah seluruh konsumen pada tahun 2023 berjumlah 132 konsumen sehingga menggunakan rumus slovin sehingga mendapatkan sampel berjumlah 99 orang. Hasil penelitian secara parsial menunjukan bahwa Kualitas pelayanan memiliki pengaruh positif dan signifikan terhadap keputusan pembelian pada PT Universal Mitra Teknik, Harga memiliki pengaruh positif dan signifikan terhadap keputusan pembelian pada PT Universal Mitra Teknik dan Kesadaran Merek memiliki pengaruh positif dan signifikan terhadap keputusan pembelian pada PT Universal Mitra Teknik. Secara simultan Kualitas pelayanan, Harga dan Kesadaran Merek memiliki pengaruh positif dan signifikan terhadap keputusan pembelian pada PT Universal Mitra Teknik.
THE INFLUENCE OF COMMUNICATION AND ORGANIZATIONAL CULTURE ON JOB SATISFACTION AT PT. MITRA AGUNG Nasution, Muhammad Ilham; Syahlina, Maya; Hou, Amin; Tambunan, Debora; Chaniago, Sabaruddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.30

Abstract

This study supposed to analyze the influence of communication and organizational culture on job satisfaction. Population in this study employees at PT. Mitra Agung Swastika, with a total of 80 respondents. Data collection methods using interviews and questionnaires. Data analysis techniques using multiple regression. The results showed that communication has a positive and significant effect on job satisfaction, organizational culture has a positive and significant effect on job satisfaction, communication and organizational culture has a positive and significant effect on job satisfaction, and the coefficient of determination of the variation of the dependent variable is communication and organizational culture has a contribution to job satisfaction at PT. The Grand counterpart of the Swastika in the category of strong.
Meningkatkan Kepuasan Kerja di Perguruan Tinggi: Peran Keterbukaan Budaya, Kepemimpinan Pelayan, dan Kejenuhan Kerja Wijaya, Elyzabeth; Martin, Martin; Tambunan, Debora; Hou, Amin; Chaniago, Sabaruddin
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.793

Abstract

This study explores the role of burnout as a mediating variable in the relationship between cultural openness, servant leadership, and lecturers’ job satisfaction at Institut Bisnis Informasi Teknologi dan Bisnis, Medan City. In higher education, cultural openness and servant leadership are essential factors contributing to job satisfaction. However, high workloads can lead to burnout, potentially diminishing the positive effects of both factors. This study employs a quantitative approach, using a survey conducted with 51 lecturers as respondents. The results indicate that cultural openness significantly affects job satisfaction, reinforcing the importance of transparent communication and respect for diversity in fostering a supportive work environment. Conversely, servant leadership does not significantly affect job satisfaction or burnout, suggesting that this leadership style is less effective in the context of this study. Additionally, burnout does not significantly influence job satisfaction directly or as a mediating variable. These findings underscore the need to strengthen cultural openness as a key factor in enhancing lecturer job satisfaction. Furthermore, this study offers theoretical contributions to understanding the relationship between organizational culture, leadership, burnout, and job satisfaction while providing practical insights for policy development in higher education institutions.
The Role of Academic Involvement in Ensuring the Quality of Accounting Competency Examinations at Muhammadiyah 6 Vocational High School Medan Bhastary, Manda Dwipayani; Devia Febrina; Robin; Ika Puspa Satriany; Agus Susanto; Mega Sanjaya; Debora Tambunan; Emma Novirsari; Ahmad Fadli; Martin
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This community service activity aims to enhance the quality of the Accounting Vocational Competency Examination (Ujian Kompetensi Keahlian/UKK) at SMK Muhammadiyah 6 Medan through the active involvement of academic professionals as strategic partners. The school faces several challenges, including limited access to qualified external examiners, a lack of integration between the school curriculum and industry standards, and the need to improve the validity of assessment instruments. The program was conducted through several stages: needs assessment, training in competency-based test development, technical assistance during the UKK implementation, and evaluation of exam outcomes. The results indicate that the involvement of academicians not only improved the validity and reliability of the UKK process but also strengthened the linkage between secondary education and higher education institutions. Moving forward, this collaboration is expected to continue through curriculum alignment and teacher competency development.
Service Quality and Customer Satisfaction in Ethnic Cuisine: Insights from a Nasi Kebuli Restaurant in Indonesia Puspita Dewi; Ratih Amelia; Devia Febrina; Jimmy Kelana; Debora Tambunan
Journal of Business Integration Competitive Vol. 1 No. 2 (2025): Journal of Business Integration Competitive
Publisher : Yayasan Bina Bisnis Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jobic.v1i2.16

Abstract

This study explores the influence of service quality on customer satisfaction at Rumah Makan Nasi Kebuli in Pangkalan Brandan, Indonesia. Utilizing a quantitative research approach, data were gathered through observations, questionnaires, and interviews with a selected portion of the restaurant’s customer base. The analysis employed simple linear regression using statistical software. The results indicate a significant and positive relationship between service quality and customer satisfaction. Service quality was found to be a dominant factor influencing satisfaction levels, with most of the variation in customer satisfaction explained by this variable. The findings highlight the crucial role of service quality in shaping the overall dining experience. It is recommended that the restaurant management continue to prioritize service quality improvements as a strategic effort to enhance customer loyalty and attract more visitors.
The Influence of Brand Image and Brand Trust on The Decision to Study in the Tax Accounting Study Program (Case Study at Politeknik Unggul LP3M) Amelia, Ratih; Tambunan, Debora; Albert
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.8

Abstract

This study examines the impact of brand image and brand trust on students' selection of Politeknik Unggul LP3M as their higher education institution. In the intensifying rivalry within the education sector, comprehending the determinants that affect prospective students' decisions is crucial. Brand image reflects public opinion of an institution, whereas brand trust signifies confidence in the institution's quality and dedication. This research utilized a quantitative methodology, gathering data using a questionnaire survey. The study's population consisted of all new students at Politeknik Unggul LP3M, from which a purposive sampling method was employed to pick a sample of 150 respondents. We employed regression analysis to assess the influence of independent variables on the decision-making process. The findings indicated that brand image and brand trust substantially affected students' choices. The managerial implications of these findings indicate that the administration of Politeknik Unggul LP3M must enhance its brand image by advocating for academic excellence, contemporary facilities, and community engagement. Moreover, maintaining uniformity in service and clarity in information helps enhance brand trust. We anticipate that this strategy will enhance the institution's competitiveness and attract additional students. The study's shortcomings encompass restricting the sample to new Politeknik Unggul LP3M students, potentially failing to fully represent the broader population of prospective students. We recommend broadening the sample size and incorporating more pertinent variables in subsequent study
Flexible Working Arrangements and Supervisor Trust on Work-Life Balance Mediated by Perceived Organizational Support Hendry; Tambunan, Debora; Novirsari, Emma; Sagala, Maduma Sari; Fathoni, Muhammad
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3513

Abstract

Lecturers in higher education face challenges in balancing professional and personal responsibilities, necessitating flexible work policies and supportive leadership to enhance well-being. This study aims to examine the influence of Flexible Working Arrangement and Supervisor Trustworthiness on Work-Life Balance, with Perceived Organizational Support as a mediator, among tenured lecturers at Universitas Prima Indonesia. A quantitative approach was employed, utilizing a structured questionnaire with a 5-point Likert scale to collect data from 129 tenured lecturers, representing a 92% response rate from the total population of 140. Data were analyzed using Partial Least Squares Structural Equation Modeling to test direct and mediated relationships. The findings reveal that Flexible Working Arrangement and Supervisor Trustworthiness significantly enhance Perceived Organizational Support, which in turn positively affects Work-Life Balance. Additionally, Perceived Organizational Support mediates the relationship between both Flexible Working Arrangement and Supervisor Trustworthiness and Work-Life Balance. These results highlight the critical role of flexible policies and trustworthy leadership in fostering lecturers’ well-being in the Indonesian academic context, where such studies are limited. The study suggests that universities implement flexible schedules and leadership training to promote Work-Life Balance, contributing to improved job satisfaction and institutional productivity.
Linking Innovation and Literacy to MSME Performance via Digital Marketing Pasaribu, Dompak; Tambunan, Debora; Sinurat, Elperida Juniarni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3554

Abstract

Digital marketing serves as a key factor in improving the performance of MSMEs. This study investigates the role of digital marketing as a mediating variable by assessing both the direct and indirect impacts of financial literacy and product innovation on MSME performance. Using a descriptive and quantitative research design, the study involved a sample of 250 MSME actors from a specific region. The data were analyzed using Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) method. The results show that financial literacy and product innovation each have a significant and positive effect on digital marketing. In turn, digital marketing, along with these two variables, plays a crucial role in enhancing MSME performance. Notably, the study finds that digital marketing acts as a full mediator in the relationship between financial literacy and product innovation with MSME performance. This indicates that improvements in financial knowledge and product development can significantly boost business outcomes when supported by effective digital marketing strategies. These findings highlight the importance of integrating financial literacy, innovation, and digital marketing to support MSME growth in the region studied.
THE FUTURE OF EDUCATION: HOW XR AND THE METAVERSE WILL CHANGE THE WAY STUDENTS ARE VIEWED TODAY Hendra Jonathan Sibarani; Dompak Pasaribu; Debora Tambunan; Dewi Rafiah Pakpahan; Victor Maruli Pakpahan; Frans Gideon Sinuhaji; Grestin Ekalina Turnip; Tony Blayer Simangunsong; Jen Peng Huang
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 1 (2024): March-June 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i1.2160

Abstract

The dynamic world of education, of course, will always experience developments so as not to be left behind and can produce successors or generations who have expertise and have high competence. Conventional or old-fashioned teaching methods are of course still done orally or lecture methods, reading books, watching videos, currently undergoing many changes following the development of existing technology. The development that is currently being discussed in the world of education is by utilising the metaverse. Metaverse is a technology-based virtual space concept that allows people to interact immersively in a digital world similar to the real world. In the Metaverse, users can enter the virtual world using devices such as Extended Reality (XR) which includes VR (Virtual Reality) or AR (Augmented Reality) to communicate, work, play, and do other activities. Metaverse provides many benefits to education, especially by creating a more immersive and interactive learning experience. In the Metaverse, students can learn through virtual simulations, such as exploring history in the past, learning science in a virtual laboratory, or practicing practical skills in an environment that resembles the real world. With Metaverse and Extended Reality (XR), it not only increases student engagement, but also helps students understand the material more deeply through experiential learning. In addition, Metaverse enables collaboration without geographical boundaries, where students and teachers from different parts of the world can meet and interact in a virtual space. As such, the metaverse supports a more inclusive and personalised learning system, giving access to materials and experiences that may be hard to reach in traditional education.
Co-Authors Ade Pratama Adi Harianto Agus Susanto Ahmad Fadli Ahmad Fadli Ahmad Fadli Ahmad Rivai Albert Ali Syah Putra Ali Syahbana Amin Hou Aminatu Zahra Anita Anita Arsyaf Tampubolon Asriyana Asriyana Asriyana Kaseng Asriyana S. Kaseng Bayu Pranata Bhastary, Manda Chaniago, Sabaruddin Darwan Tanady Deby Siska Oktavia Pasaribu Della Amanda Denni Denni Devia Febrina Dewi Rafiah Pakpahan Dona Pasaribu Dwi Pertiwi Anggraini Elisabeth Nainggolan Emma Novirsar Erina Alimin Ester Hervina Sihombing ESTER HERVINA SIHOMBING, ESTER HERVINA Fauzia Mei Salsabillah Fichri Alfisyahri Fiqrida Amalia Frans Gideon Sinuhaji Ginting, Rika Adelina Br. Glen Bagasta Simanjuntak Grestin Ekalina Turnip Hamjah Arahman Hariati, Hariati Harman Syahfendi Hendra Jonathan Sibarani Hendra Jonathan Sibarani Hendra Jonathan Sibarani Hendry Hendry Husni, Calysta Thedrica Ika Puspa Satriany Inda Arfa Syera Indra Budiman Iventura Fitra Uli Tamba Jefri Pranata Jen Peng Huang Jennifer Chandra Jimmy Kelana Jonson Rajagukguk Juliansyah, Roni Juliansyah, Roni Kevin Kevin Khairun Nisa Lili Maulidza Loren Simbolon Maduma Sari Sagala Manda Dwipayani Bhastary Martin Martin Martin Martin Martin Mega Sanjaya Mhd Ismail Magfur Mhd Restu Razaq Razaq Muhammad Fathoni Muhammad Fathoni, Muhammad Nabhilla Fraynceni Nasib Nasution, Muhammad Ilham Nidya Banuari Novirsari, Emma Nur Ikhsan Umam Nurmaidah Ginting Olivia Winda Ony Panjaitan Pakpahan, Victor Maruli Puspita Dewi Ratih Amelia Ratih Amelia, Ratih Rayhan Ananda Rina Asriani Levianti Rita Agusniat Larosa Rivai, Ahmad Robin Roni Juliansyah Roni Juliansyah Royanti Lusiana Lumbangaol Salqaura, Siti Alhamra Salsabillah, Fauziah Mei Sihombing, Natalia E. Sinurat, Elperida Juniarni Sitorus, Dompak SRI RAHAYU Steven Gea Sulistiyowati, Lisa Harry Susan G.V. Nainggolan Susan Grace Veranita Nainggolan Syahlina, Maya Tiara Dwi Mauliddyna Tony Tony Blayer Simangunsong Tony Honkley Varissa Vikro Gabriel V. Saing Vina Maria Ompusunggu Wasiman, Wasiman Widy Hastuty HS Wijaya, Elyzabeth Windy Cang Yesika Yanuarisa ZAKIA FADILA Zulia Rifda Daulay