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All Journal Jurnal Ekuilnomi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Sinaga, Mahaitin H
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Economics, Econometrics & Finance

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Assessing The Effect of Financial Management Behaviors on MSME Revenue Outcomes In Bah Kisat Village Tarigan, Wico J; Sinaga, Mahaitin H; Martina, Sri
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/0p2knm88

Abstract

Financial management practices are widely regarded as a key determinant of microenterprise performance, particularly in developing regions where managerial capabilities often vary across business actors. This study investigates the effect of financial management practices on the revenue performance of Micro, Small, and Medium Enterprises (MSMEs) in Bah Kisat Village, Tanah Jawa District, Indonesia. Using a quantitative research design, data were collected through questionnaires, observations, and interviews from a sample of 54 MSME owners selected using the Slovin formula and convenience sampling. Analytical procedures included validity and reliability testing, assumption testing, multiple linear regression, Pearson product–moment correlation, and hypothesis testing with SPSS Version 25. The empirical findings show that financial management practices do not significantly influence MSME revenue, as indicated by a significance value of 0.414 (> 0.05) and a t-value below the critical threshold (0.824 < 1.675). The Pearson correlation coefficient of 0.114 further demonstrates an absence of meaningful correlation between financial management and revenue performance. These results suggest that financial management practices alone are insufficient to drive revenue growth among MSMEs in this context, implying the presence of other dominant factors such as market access, business scale, digital capability, or competitive dynamics that may better explain variations in revenue. This study contributes empirical evidence to the MSME performance literature by highlighting contextual limitations in the role of financial management within rural microenterprise settings. Future research is encouraged to incorporate additional explanatory variables and comparative regional analyses to deepen understanding of MSME revenue dynamics
Controversy as Marketing Strategy: Indonesian Celebrities Promoting Skincare through Public Image Polarization Damanik, Elfina Okto Posmaida; Sinaga, Mahaitin H; Tampubolon, Jusra; Simarmata, Hengki Mangiring Parulian
Manajemen: Jurnal Ekonomi Vol. 7 No. 1 (2025): Manajemen : Jurnal Ekonomi
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/jnwh0a11

Abstract

This study aims to determine the impact of controversial figures in marketing strategies in the skincare industry. The research focuses on three public figures: Nikita Mirzani, Dr. Richard Lee, and “Dokter Detektif." This study uses a qualitative study approach to explore the polarization of public image and the role of celebrities in influencing consumer perceptions, brand trust, and purchase intent. Data was collected through social media content analysis, online media documentation, and a literature review of previous studies. The findings reveal three core themes: (1) controversial personal branding attracts engagement and emotional resonance, (2) buzz marketing tactics trigger virality through peripheral cues rather than rational persuasion, and (3) consumer ambivalence emerges between entertainment value and brand credibility. However, the use of controversy also poses long-term reputational risks for the associated brands. Although this study is limited to qualitative methods, it offers theoretical insights and practical recommendations for ethically managing influencer campaigns in culturally sensitive digital markets.
Pendampingan Penyusunan Laporan Keuangan Bumnagori Melalui Aplikasi PPAK BUMDES Di Kantor Camat Tanah Jawa Tarigan, Wico J; Sri Martina; Purba, Djuli Sjafei; Saragih, Liharman; Sinaga, Mahaitin H; Sipayung, Tuahman; Damanik, Elfina O P; Nainggolan, Raja Mangaratua; Tambak, Dian G Purba; Girsang, Christin Imelda; Hermes, Christian Daniel; Purba, Johanes Wilfrid Pangihutan; Nurfadila, Nabila; Gultom, Mael Vantri; Ambarita, Romika; Sijabat, Santri A
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/h9bn7f05

Abstract

Penyusunan laporan keuangan yang akuntabel merupakan aspek penting dalam memperkuat tata kelola BUMNagori sebagai lembaga usaha milik nagori. Namun, sebagian bendahara dan pengelola BUMNagori masih menghadapi kendala dalam memahami prinsip dasar akuntansi, menganalisis transaksi, mengubah pencatatan Buku Kas Umum menjadi jurnal umum, menggunakan aplikasi akuntansi berbasis digital, serta menata bukti transaksi secara sistematis. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas bendahara dan pengelola BUMNagori dalam menyusun laporan keuangan melalui aplikasi PPAK BUMDes. Kegiatan dilaksanakan dalam bentuk pendampingan tatap muka di Kantor Camat Tanah Jawa, Kabupaten Simalungun. Peserta kegiatan berjumlah 51 orang yang berasal dari Kecamatan Tanah Jawa, Huta Bayu Raja, Jawa Maraja Bah Jambi, dan Hatonduhan. Tahapan kegiatan meliputi penyampaian materi, review persamaan dasar akuntansi, analisis transaksi, simulasi jurnal umum, praktik pencatatan dari Buku Kas Umum ke aplikasi PPAK BUMDes, diskusi, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai akuntansi dasar, analisis transaksi, penyusunan jurnal umum, penggunaan aplikasi PPAK BUMDes, dan pentingnya pengarsipan bukti transaksi. Kegiatan ini berkontribusi terhadap penguatan transparansi, akuntabilitas, efektivitas, dan tata kelola keuangan BUMNagori
Co-Authors Ambarita, Romika Damanik, Elfina O P Elfina Okto Posmaida Damanik Girsang, Christin Imelda Gultom, Mael Vantri Hermes, Christian Daniel Martina, Sri Nainggolan, Raja Mangaratua Nurfadila, Nabila Purba, Djuli Sjafei PURBA, JOHANES WILFRID PANGIHUTAN Saragih, Liharman Sijabat, Santri A Simarmata, Hengki Mangiring Parulian Sipayung, Tuahman Sitepu, Immanuelta Sri Martina Tambak, Dian G Purba Tampubolon, Jusra Tarigan, Wico J