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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 NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Golden Ratio of Data in Summary 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) Jurnal Informasi Pengabdian Masyarakat Journal of Management and Social Sciences Jurnal Pengabdian Masyarakat dan Riset Pendidikan Prosiding Seminar Nasional Ilmu Manajemen, Ekonomi, Keuangan dan Bisnis International Journal of Economics, Business and Innovation Research Society Jurnal Cendekia Ilmiah Journal of Business Integration Competitive Journal of Finance Integration and Business Independence Jurnal Mahkota Bisnis (Makbis) Optimal: Jurnal Ekonomi dan Manajemen
Debora Tambunan
Universitas Mahkota Tricom Unggul
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Work Flexibility and Income as Determinants of Performance of Online Motorcycle Taxi Drivers in Medan City Tambunan, Debora; Sibarani, Hendra Jonathan; Pakpahan, Dewi Rafiah
Indonesian Journal of Advanced Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i10.11853

Abstract

This study aims to analyse the effect of work flexibility and income on the performance of online motorcycle taxi drivers in Medan City. Based on the results of data analysis, it was found that work flexibility has a significant influence on employee performance, with a t-count value of 2.789 greater than the t-table of 1.984 and a significance value of 0.000 which is smaller than 0.05. Income or salary also shows a positive and significant influence on driver performance, with a t-count value of 3.768 greater than the t-table 1.984 and a significance value of 0.012 which is smaller than 0.05. In addition, simultaneous hypothesis testing shows that work flexibility and income together have a significant effect on employee performance, with an F-count value of 3.675 which is greater than the F-table of 3.090 and a significance value of 0.000 which is smaller than 0.05. These results indicate that work flexibility and income have a significant influence on improving the performance of online motorcycle taxi drivers in Medan City.
Meningkatkan Kepuasan Kerja di Perguruan Tinggi: Peran Keterbukaan Budaya, Kepemimpinan Pelayan, dan Kejenuhan Kerja Elyzabeth Wijaya; Martin Martin; Debora Tambunan; Amin Hou; Sabaruddin Chaniago
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.
Exploring local friendliness, perceived discrimination, and brand love’s mediation on tourist behavior in Tangkahan, North Sumatra Erina Alimin; Ali Syah Putra; Nasib Nasib; Siti Alhamra Salqaura; Debora Tambunan
Journal of Applied Sciences in Travel and Hospitality Vol. 8 No. 1 (2025): JASTH: Journal of Applied Sciences in Travel and Hospitality
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasth.v8i1.36-50

Abstract

This study explores the impact of local hospitality and perceived discrimination on tourist behavior, with brand love as a mediating variable, in the context of Tangkahan tourist attractions in North Sumatra. We collected data from a survey of 237 tourists visiting Tangkahan and analyzed it using Structural Equation Modeling (SEM). The analysis shows that local friendliness positively and significantly affects brand love. In contrast, perceived discrimination has no significant effect on brand love. In addition, local friendliness also has a positive and significant effect on tourist behavior, while perceived discrimination has no significant impact on tourist behavior. Furthermore, brand love has a positive and significant influence on tourist behavior. Brand love indirectly mediates the relationship between local friendliness and tourist behavior. However, brand love does not significantly mediate the relationship between perceived discrimination and tourist behavior. The practical implications of this study suggest the need for a more holistic strategy to improve the tourism experience, including addressing discrimination and strengthening the positive elements that influence brand love.
Pendampingan Pemasaran Digital untuk Mendorong Sustainable Business pada Pelaku UMKM Hendra Jonathan Sibarani; Yenni Yenni; Arifin Arifin; Errie Margery; Lusiah Lusiah; Ali Syah Putra; Sungguh Ponten Pranata; Fitria Halim; Sari Mariahma Nova Sipayung; Debora Tambunan
Jurnal Informasi Pengabdian Masyarakat Vol. 4 No. 2 (2026): Mei :Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v4i2.2358

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the national economy, yet they often face challenges in maintaining business continuity (sustainability) in the digital era. This Community Service (PKM) program aims to provide digital marketing assistance to improve the competitiveness and sustainability of MSMEs. The methods used include needs analysis, interactive training (workshops), intensive coaching, and regular evaluations. The results of the program demonstrate a significant increase in partners' understanding of digital literacy, optimization of social media and marketplace usage, and increased sales turnover. This assistance has proven effective in building a sustainable business foundation through efficient marketing costs and expanding market reach, leading to a more stable market. Furthermore, MSMEs have demonstrated improved ability to create more engaging and professional promotional content and are beginning to manage their digital marketing strategies independently. This demonstrates that digital transformation impacts not only marketing but also the managerial capacity of entrepreneurs. Therefore, this mentoring program makes a real contribution to strengthening the sustainability of MSME businesses amidst increasingly competitive business conditions.
The Role of Academics as Judges at the 8th UINSU Accounting Fair in Enhancing Students’ Accounting Competencies Adi Harianto; Murdifin Azhar; Mhd Restu Razaq; Debora Tambunan; Roni Juliansyah; Sri Mauliza; Mega Sanjaya; Darwan Tanady; Martin; Ahmad Rivai
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.8262

Abstract

This Community Service Program (PKM) aims to strengthen the accounting competencies of university students through the active involvement of academics as judges in Accounting Fair VIII at Universitas Islam Negeri Sumatera Utara (UINSU). The role of academics extends beyond evaluation, functioning as a medium for knowledge transfer, critical feedback, and competency benchmarking aligned with academic and industry standards. The program focuses on enhancing students’ understanding of accounting principles, analytical thinking, problem-solving skills, and professional judgment through competition-based activities such as quizzes, case studies, and financial analysis challenges. The implementation involves structured assessment by academic judges combined with direct feedback, enabling students to gain practical insights and improve readiness for real-world challenges. The results indicate a significant improvement in students’ competencies, particularly in analytical accuracy, confidence, and engagement in accounting learning. Thus, the involvement of academics as judges serves as a strategic approach to improving the quality of accounting education and preparing students for professional demands.
A Performance Model for MSMEs Based on Access to Financing and Its Impact on Community Welfare in Deli Serdang Regency Tyus Windi Ayuni; Rafida Khairani; Debora Tambunan; Mega Sanjaya; Darwan Tanady
Journal of Business Integration Competitive Vol. 2 No. 2 (2026): 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.v2i2.83

Abstract

This study aims to analyze the effect of access to financing on community welfare, with the performance of Micro, Small, and Medium Enterprises (MSMEs) serving as a mediating variable in Deli Serdang Regency. This study employs an explanatory research approach. The sample consists of 93 MSMEs in Deli Serdang Regency. A quantitative approach is applied using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Data were collected through the distribution of questionnaires to MSME operators as research respondents. The results indicate that access to financing has a positive and significant effect on MSME performance. Furthermore, MSME performance also has a positive and significant effect on community welfare. In addition, access to financing also has a direct positive and significant effect on community welfare. The results of the mediation test indicate that MSME performance mediates the relationship between access to financing and community welfare. These findings suggest that improved access to financing, accompanied by enhanced MSME performance, can make a significant contribution to increasing community welfare. Therefore, the government and financial institutions need to play an active role in expanding access to financing and improving MSME capacity in order to enhance business performance and community welfare in a sustainable manner.
Flexible Working Arrangements and Supervisor Trust on Work-Life Balance Mediated by Perceived Organizational Support Hendry; Debora Tambunan; Emma Novirsari; Maduma Sari Sagala; Muhammad Fathoni
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.
ANALISIS SISTEM AKUNTASI PENERIMAAN KAS PADA KOPERASI PURNA KARYA PERTAMINA (PURNAMA) CABANG MEDAN Rayhan Ananda; Debora Tambunan; Arsyaf Tampubolon
Jurnal Mahkota Bisnis (Makbis) Vol 4 No 2 (2025): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v4i2.116

Abstract

This research aims to determine the application of the cash receipts accounting system for the sale of 3Kg LPG gas at the Medan branch of the Pertamina retired workers' cooperative. The data collection methods used in this research were observation, documentation, interviews. Cash is the most liquid asset that a company can have because cash is a type of current asset for every company transaction both inside and outside the company can affect cash. This research was carried out by obtaining qualitative data. The qualitative data in this research was obtained by conducting direct research with the leadership of the Pertamina Purna Karya Cooperative, Medan Branch. Pertamina Purna Karya Cooperative has several types of cash receipts, namely Cash Receipts from LPG Gas Sales and Cash Receipts from Transport Fees. The results of this research show that the cash receipts accounting system at the Pertamina retirement cooperative for the sale of LPG gas can provide accurate related data. The obstacle that occurs is that when the base wants to make payments, errors or disruptions often occur through the Mandiri Value Chain system. The Pertamina retired workers cooperative must improve services to consumers by providing assistance in a direct payment system for LPG gas sales so that problems do not occur and consumer complaints can be resolved.
Optimalisasi Pemasaran Produk Olahan Makanan melalui Penerapan Strategi Digital Marketing bagi UMKM di Medan Hendra Jonathan Sibarani; Yenni; Nora Anisa Br Sinulingga; Sari Mariahma Nova Sipayung; Sri Ramadhany; Sahara Abdy; Denni; Errie Margery; Ali Syah Putra; Debora Tambunan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.3827

Abstract

The development of digital technology has significantly changed product marketing patterns, including for Micro, Small, and Medium Enterprises (MSMEs). It is known that many MSME food processing actors in Medan Marelan District have not been able to take advantage of the potential of digital marketing optimally in developing their businesses. The main problems faced include limited knowledge about digital marketing strategies, lack of ability to manage business social media, and lack of understanding of the importance of digital content-based promotion. This Community Service Activity (PKM) aims to empower food processing MSME actors in Medan Marelan through training and assistance in the implementation of digital marketing strategies to increase marketing reach and product competitiveness. The method of implementing activities includes the socialization stage, theoretical training on the basic concepts of digital marketing, direct practice of creating business accounts, creating promotional content, using marketplaces and social media, and evaluating the results of mentoring. The results of the activity showed that participants experienced an increase in knowledge and skills in the application of digital marketing. Business actors are starting to be able to create and manage business accounts independently, create attractive promotional content, and utilize various digital platforms such as Instagram, Facebook, and TikTok to expand the market.
SOSIALISASI DAN PEMDAMPINGAN IMPLEMENTASI QRIS SEBAGAI SOLUSI TRANSAKSI PRAKTIS DAN AMAN BAGI UMKM Dewi Rafiah Pakpahan; Taufiq Azmi Harahap; Tony Honkly; Dwi Pertiwi Anggraini; Roni Juliansyah; Debora Tambunan; Lijah Adena Hasibuan; Li Harjuli Surya Putra; Asen Susanto; Yogie Pratama
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.61257

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi pembayaran digital melalui sosialisasi dan pendampingan implementasi QRIS kepada lima belas UMKM di Kecamatan Medan Marelan. Seluruh peserta belum menggunakan QRIS sebelum kegiatan dilaksanakan. Kegiatan dilakukan melalui observasi awal, penyampaian materi, demonstrasi, diskusi, dan pendampingan registrasi QRIS. Materi mencakup manfaat QRIS, keamanan transaksi, pencatatan keuangan digital, dan langkah implementasi. Kegiatan menunjukkan antusiasme peserta dan meningkatnya pemahaman mengenai pentingnya transaksi non tunai sebagai bagian dari transformasi digital UMKM. Kegiatan pengabdian ini diharapkan menjadi langkah awal dalam mendorong adopsi QRIS pada UMKM di Kecamatan Medan Marelan serta mendukung program percepatan digitalisasi ekonomi yang dicanangkan oleh pemerintah dan Bank Indonesia. Pendampingan secara berkelanjutan diperlukan agar pelaku UMKM semakin siap mengimplementasikan sistem pembayaran digital dalam kegiatan usahanya sehingga mampu meningkatkan daya saing dan keberlanjutan usaha di era ekonomi digital
Co-Authors Ade Pratama Ade Pratama Adi Harianto Affendy Abu Hassim Agus Susanto Ahmad Fadli Ahmad Fadli Ahmad Fadli Ahmad Rivai Albert Ali Syah Putra Ali Syah Putra Ali Syahbana Amin Hou Aminatu Zahra Anita Anita Arifin Arifin Arsyaf Tampubolon Asen Susanto Asriyana Asriyana Asriyana S. Kaseng Bayu Pranata, Bayu Bhastary, Manda Darwan Tanady Darwan Tanady Deby Siska Oktavia Pasaribu Deby Siska Oktavia Pasaribu Della Amanda Denni Denni Denni Devia Febrina Dewi Rafiah Pakpahan Dini Vientiany Dwi Pertiwi Anggraini Dwi Pertiwi Anggraini Elisabeth Nainggolan Elperida Juniarni Sinurat Elyzabeth Wijaya Emma Novirsar Emma Novirsari Erina Alimin Errie Margery Errie Margery Ester Hervina Sihombing ESTER HERVINA SIHOMBING, ESTER HERVINA Fauzia Mei Salsabillah Fichri Alfisyahri Fiqrida Amalia Fitria Halim Frans Gideon Sinuhaji Ginting, Rika Adelina Br. Glen Bagasta Simanjuntak Grestin Ekalina Turnip Hamjah Arahman Hana Salsabila Lubis Hariati, Hariati Harman Syahfendi Hendra Jonathan Sibarani Hendra Jonathan Sibarani Hendry Hervina Sihombing, Ester Husni, Calysta Thedrica Ika Puspa Satriany Indra Budiman Iventura Fitra Uli Tamba Jefri Pranata Jen Peng Huang Jennifer Chandra Jimmy Kelana Jonson Rajagukguk Juliansyah, Roni Juliansyah, Roni Kaseng, Asriyana Kevin Kevin Khairun Nisa Li Harjuli Surya Putra Lijah Adena Hasibuan Lili Maulidza Lisa Harry Sulistiyowati Loren Simbolon Lusiah Lusiah M Chandra Wibowo Maduma Sari Sagala Manalu, Juita Manda Dwipayani Bhastary Martin Martin Martin Martono Anggusti Mauliza, Sri Maya Syahlina Mega Hernawati Harefa Mega Sanjaya Mhd Ismail Magfur Mhd Restu Razaq Razaq Muhammad Fathoni Muhammad Fathoni, Muhammad Murdifin azhar Nabhilla Fraynceni Nainggolan, Susan G.V. Nasib Nasution, Muhammad Ilham Nidya Banuari Nora Anisa Br Sinulingga Nur Ikhsan Umam Nurmaidah Ginting Nurwijayanti Olivia Winda Ony Panjaitan Pakpahan, Victor Maruli Puspita Dewi Rafida Khairani Ratih Amelia Rayhan Ananda Rayhan Ananda Rifda Daulay, Zulia Rina Asriani Levianti Rita Agusniat Larosa Rivai, Ahmad Rivai, Ahmad Robin Roni Juliansyah Roni Juliansyah Royanti Lusiana Lumbangaol Sabaruddin Chaniago Sahara Abdy Salsabillah, Fauziah Mei Sari Mariahma Nova Sipayung Sari Mariahma Nova Sipayung Sibarani, Hendra Jonathan Sihombing, Natalia E. Siti Alhamra Salqaura Sitorus, Dompak SRI RAHAYU Sri Ramadhany Steven Gea Sungguh Ponten Pranata Susan Grace V Nainggolan Syera, Inda Arfa Taufiq Azmi Harahap Tiara Dwi Mauliddyna Tony Tony Blayer Simangunsong Tony Honkley Tony Honkly Tyus Windi Ayuni Varissa Vikro Gabriel V. Saing Vina Maria Ompusunggu Wasiman, Wasiman Widy Hastuty HS Windy Cang Yenni Yenni Martok Yenni Yenni Yesika Yanuarisa Yogie Pratama Zakia Fadila Zulia Rifda Daulay