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All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Best Journal (Biology Education, Sains and Technology) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Worksheet : Jurnal Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Kajian dan Penelitian Umum Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia International Journal Business, Management and Innovation Review Harmony Management: International Journal of Management Science and Business Management Dynamics: International Journal of Management and Digital Sciences Global Management: International Journal of Management Science and Entrepreneurship Journal Liaison Academia and Society
Wibowo, Muhammad Rizaldy
Universitas Muslim Nusantara AL- Washliyah
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of the Influence of Business Development Services (BDS) on The Profitability of Small and Medium Enterprises (SMEs) in Distro in Medan Area Sri Murniyanti; Nova Azahra; Muhammad Rizaldy Wibowo
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 3 (2025): August : International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i3.334

Abstract

This study explores the impact of Business Development Services (BDS) on the profitability of small and medium enterprises (SMEs), with a specific focus on distro businesses in the Medan Area, Medan. BDS refers to a range of non-financial services aimed at enhancing the growth, capacity, and performance of businesses. These services may include training, mentoring, market access, business planning, and other forms of support. The core objective of this research is to determine whether the utilization of BDS has a measurable influence on the financial outcomes of SMEs, particularly in terms of profitability. The study employs a quantitative research approach using a survey method. Data was collected through questionnaires distributed to selected owners of distro businesses who had previously accessed BDS programs. The analysis was conducted using simple linear regression to evaluate the relationship between BDS engagement and business profitability. The results reveal a statistically significant and positive influence of BDS on profitability. SMEs that actively engaged with BDS programs showed noticeable improvements in their financial performance, indicating the effectiveness of these services in supporting business growth. In particular, distro businesses that received BDS assistance experienced increased efficiency, improved market reach, and better management practices, which contributed to higher profit margins. Based on these findings, the study highlights the critical role that BDS can play in enhancing the sustainability and competitiveness of SMEs. It recommends that more business owners in the distro sector take advantage of available BDS programs to support their development. Furthermore, it underscores the importance of governmental and institutional support in promoting and expanding access to BDS to ensure that a wider range of SMEs can benefit from these valuable services.
The Influence of Financial Recording Systems on the Business Performance of Culinary MSMEs in Harjosari I Subdistrict, Medan Amplas Nova Azahra; Sri Murniyanti; Muhammad Rizaldy Wibowo; Rukmini Rukmini
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 4 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i4.407

Abstract

This study aims to evaluate the financial recording system implemented by Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, and analyze its impact on business performance. MSMEs are a very dynamic sector and contribute significantly to the national economy, but many of them do not yet have an adequate financial recording system. Good financial recording is key in business decision making, budget planning, and profitability assessment. The population in this study were 370 culinary MSMEs in Harjosari I Village. The research sample was taken at 20%, namely 74 respondents. The study used a quantitative approach with a survey method through the distribution of questionnaires to 74 culinary MSMEs in Harjosari I Village, Medan Amplas. Data analysis was carried out using simple linear regression to see the relationship between the quality of the financial recording system as an independent variable and business performance as a dependent variable. The results showed that the better the financial recording system, the better the business performance, this can be shown by the regression equation, Y = 1.395 + 0.308 + e. The research results indicate that improving accounting literacy and the use of digital technologies, such as MSME bookkeeping applications, are essential. The involvement of local governments and financial institutions is crucial in educating and facilitating digital-based bookkeeping systems for culinary MSMEs to enhance their competitiveness and business sustainability.
The Influence of Price Perception, Store Atmosphere, and Customer Experience on the Purchase Decision of Mixue Drinks on Jalan Sisingamangaraja, Medan Amplas Ramadhan Lugu; Rukmini Rukmini; Toni Hidayat; Melissa Zuraini Hasibuan; Muhammad Rizaldy Wibowo
International Journal Business, Management and Innovation Review Vol. 2 No. 4 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i4.166

Abstract

This research aimed to examine the influence of price perception, store atmosphere, and customer experience on purchasing decisions for Mixue drinks on Jalan Sisingamangaraja Medan Amplas. The population consisted of Mixue customers in the area, with 85 respondents selected using random sampling based on the Slovin formula. Data were analyzed using multiple linear regression with SPSS 25.0. The regression equation derived from the analysis was Y = 5.836 + 0.144 X1 + 0.130 X2 + 0.473 X3 + e, where X1 is price perception, X2 is store atmosphere, and X3 is customer experience. The F value of 5.836 exceeds the F table value of 2.716, indicating that these three variables collectively influence purchasing decisions. Individually, price perception (X1 = 2.288), store atmosphere (X2 = 2.820), and customer experience (X3 = 2.778) all had significant effects, as their t values were greater than the t table value of 1.664. The coefficient of determination (R2) value of 0.570 shows that these three factors together explain 57% of the variation in purchasing decisions for Mixue drinks.
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PP NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS UMKM MAKANAN DAN MINUMAN DI LUBUK PAKAM) Wulandari, Riska; Jayusman, Sri Fitria; Wibowo, Muhammad Rizaldy; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7301

Abstract

This study aims to analyze the influence of tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 on taxpayer compliance of MSMEs in the food and beverage sector in Lubuk Pakam. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 70 respondents who were MSMEs in the food and beverage sector in Lubuk Pakam. Data analysis was conducted using multiple linear regression analysis with SPSS software, including validity tests, reliability tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination). The results show that tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 have a positive and significant effect on taxpayer compliance. These findings indicate that increasing tax understanding and taxpayer awareness, as well as the implementation of tax rate reduction policies, can encourage taxpayer compliance levels of MSMEs in the food and beverage sector in Lubuk Pakam. This study provides encouragement for the tax authorities to continue improving tax education and optimizing the implementation of tax rate policies that support MSME growth.
Determinasi Kinerja Karyawan pada Home Industri Gula Merah di Kecamatan Pegajahan Kabupaten Serdang Bedagai Sri Murniyanti; Nova Azahra; Muhammad Rizaldy Wibowo; Rukmini Rukmini
Jurnal Kajian dan Penelitian Umum Vol. 4 No. 2 (2026): April: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v4i2.2479

Abstract

This study aims to identify, analyze, and explain the factors that influence employee performance in carrying out work activities in the red sugar home industry. The research was conducted at the Red Sugar Home Industry in the Pegajahan District, Serdang Bedagai Regency. Some of the dominant factors affecting employee performance at the Red Sugar Home Industry in Pegajahan District, Serdang Bedagai Regency include leadership, skills, and work environment. This study is a quantitative study with a sample size of 70 employees. The T-test (partial) results showed t-count 8.487>t-table 1.668 and significant 0.000<0.05, so Ha is accepted, which means that leadership has a positive and significant effect on employee performance. The t-value of 4.630 > t-table 1.668 and a significance of 0.000 < 0.05 means that skills have a positive and significant effect on employee performance. The t-value of 1.878 > t-table 1.668 and a significance of 0.044 < 0.05 indicates that the work environment has a positive and significant effect on employee performance. The F-test (simultaneous) results show an F-value of 65.853 > F-table 2.74 and a significance of 0.000 < 0.05, which indicates that leadership, skills, and the work environment simultaneously have a positive and significant effect on employee performance. The R Square value shows a coefficient of determination of 0.750 or 75.0%, meaning that the employee performance variable can be explained by the leadership, skills, and work environment variables, while the remaining 25.0% is influenced by other variables not included in this study.
Penerapan Akuntansi Usaha Kecil Dan Menengah : Studi Kasus Pada Bandrek Sahib Reza Hanafi Lubis; Rizqy Fadhlina Putri; Muhammad Rizaldy Wibowo; Silvi Dwi Ningrum; Arifah Zahirani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6501

Abstract

This study aims to analyze the application of accounting in Micro, Small, and Medium Enterprises (MSMEs) and to identify the gaps between current practices and the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). A case study was conducted at Bandrek Sahib, a culinary MSME located in Medan City that has been operating since 2000. The research employed a qualitative method with a case study approach through in-depth interviews, direct observation, and documentation. The results show that the accounting application at Bandrek Sahib remains very simple, limited to manual recording of cash inflows and outflows, and fails to separate personal finances from business finances. Bandrek Sahib has not prepared the three required financial statement components mandated by SAK EMKM, namely the Income Statement, Statement of Financial Position (Balance Sheet), and Notes to the Financial Statements. The contributing factors to this gap include the owner's limited accounting knowledge and understanding, minimal socialization and assistance from relevant parties, and limited resources for bookkeeping management. The study concludes that Bandrek Sahib's accounting practices do not comply with SAK EMKM, resulting in poor quality of financial information and obstacles in accessing financing. This research recommends improving accounting literacy, intensifying SAK EMKM socialization, and providing ongoing assistance for MSMEs.
Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Kuliner di Desa Sigara-gara. Nova Azahra; Sri Murniyanti; Muhammad Rizaldy Wibowo; Rukmini Rukmini
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v5i1.4959

Abstract

A financial report presents information about an entity's finances, including assets, liabilities, equity, revenue, and expenses for a specific period. Through financial reports, business owners can clearly see the financial health of their business and assist in decision-making. To obtain reliable and accurate reporting results, accounting standards are required in preparing financial reports, so that these financial reports are generally accepted and comply with applicable accounting standards. The purpose of this community service is to provide an understanding of the preparation of financial reports in accordance with SAK EMKM to Culinary MSMEs in Sigara-gara Village, Patumbak District, using training, discussion, and direct observation methods. This community service is expected to improve the understanding of MSMEs in preparing financial reports in accordance with SAK EMKM and expand access to financing.
Pendampingan UMKM melalui Business Development Service untuk Meningkatkan Profitabilitas dan Keberlanjutan Usaha di Desa Dalu Sepuluh A Sri Murniyanti; Nova Azahra; Muhammad Rizaldy Wibowo; Rukmini Rukmini
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v5i1.4961

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Dalu Sepuluh A village play a strategic role in driving village economic growth. However, various obstacles such as low managerial capacity, limited marketing, unorganized financial records, and the lack of digital technology utilization hinder their ability to increase profitability and encourage business. This community service activity aims to provide assistance to MSMEs through the Business Development Service (BDS) approach in Dalu Sepuluh A village. The methods used include identifying needs, training, business consulting, digital marketing assistance, financial management, and business performance evaluation. The results of the activity show an increase in the ability of MSMEs to prepare simple bookkeeping, utilize digital media for marketing, and understand business development strategies. In addition, there was an increase in turnover and business management efficiency for most participants. The BDS assistance program has proven effective in increasing profitability and supporting the sustainability of MSME businesses in Dalu Sepuluh A village, Tanjung Morawa district.
Pendampingan Relawan Pajak oeNIK Menjadi NPWP dan Dampaknya terhadap Kewajiban Perpajakan (Pelaksanaan Program Relawan Pajak Mahasiswa UMN Al Washliyah Tahun 2023) Sri Fitria Jayusman; Sri Wardany; Alistraja Dison Silalahi; Rukmini Rukmini; Muhammad Rizaldy Wibowo; Indra Fauzi
Journal Liaison Academia and Society Vol 3 No 2: Juni 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v3i2.761

Abstract

Pendampingan mahasiswa Relawan Pajak bertujuan memberikan modal pengetahuan berupa literasi kepada mahasiswa diharapkan secara sukarela menyumbangkan tenaga, waktu, pikiran dan keahlian dalam membantu mendampingi wajib pajak serta memberikan edukasi tentang perpajakan. Program relawan pajak bertujuan agar mahasiswa yang terlibat dalam program relawan pajak untuk bisa menjadi juru bicara pajak serta membantu masyarakat dalam membayar dan melaporkan pajaknya sesuai ketentuan. Pendampingan relawan pajak dilaksanakan dengan metode memberikan edukasi pajak, pelatihan pengisian, pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi dan badan, Code of Conduct Relawan Pajak. Kegiatan Pendampingan Relawan Pajak dilaksanakan di Tax Centre UMN Al Washliyah dari tanggal 07 Januari sampai dengan 14 Februari 2023. Adapun hasil yang diperoleh mahasiswa adalah peningkatan kemampuan yang ditunjukkan dengan nilai test akhir dibandingkan dengan nilai test awal yang dilakukan sebelum pelatihan bagi mahasiswa Relawan Pajak. Kata kunci : Pendampingan Relawan Pajak, Tax Centre, Edukasi Perpajakan
Co-Authors Alistraja Dison Silalahi Apriliani, Diza Arifah Zahirani Azahra, Nova Eliyani - Eliyani Gami, Emelia Rahmadany Putri Harahap, Nurain Hutapea, Nicky Astria Indra Fauzi Indra Fauzi Melissa Zuraini Hasibuan Muhammad Hilman Fikri Nicky Astria Hutapea Nova Azahra Nova Azahra nur'ain harahap Nurain Harahap Ramadhan Lugu Reza Hanafi Lubis Riska Wulandari, Riska Rizqy Fadhlina Putri Rukmini Rukmini Rukmini Rukmini rukmini rukmini Rukmini Rukmini Safina, Wan Dian Silvi Dwi Ningrum Sri Fitria Jayusman Sri Murniyanti Sri Murniyanti Sri Murniyanti Sri Wardany Suhaila Husna Samosir Syafrin Ananda Harahap Toni Hidayat Wardany, Sri Wirananda, Henny Andriyani