Garuda - Garba Rujukan Digital

THE IMPLICATION OF GREEN ENTREPRENEURSHIP AND GREEN INNOVATION TO ENHANCE SMES' PERFORMANCE Putra, Pasca Dwi; Zainal, Andri; Harahap, Khairunnisa; Agusti, Ivo Selvia; Saputra, Hendra; Thohiri, Roza; Afrida, Fenny
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.673

This study looks into how starting businesses with eco-friendly ideas and creating new green technologies can affect the success of small and medium-sized enterprises. The research was conducted using quantitative and direct survey methods with a sample of 103 MSMEs. After evaluating model fit, hypothesis testing procedures were performed using Structural Equation Modeling (SEM). Throughout the study timeframe, the impact of green entrepreneurship on green innovation was significant. Nonetheless, no statistical correlation was found between green entrepreneurship and the performance of MSMEs. This research discovered that green entrepreneurship positively and significantly influences green innovation. Nevertheless, this effect did not affect the performance of MSME businesses. Numerous studies demonstrate that adopting sustainable business practices can enhance the performance of MSMEs. Conversely, the findings show a significant effect of green innovation on achieving MSMEs. The implications of this research are a reference for MSMEs. They can use this to improve their performance and have a competitive advantage.

PENGARUH LITERASI DIGITAL DAN KEMANDIRIAN BELAJAR TERHADAP HASIL BELAJAR MATA PELAJARAN DIGITAL BRANDING SISWA KELAS XI BISNIS DIGITAL DI SMK NEGERI 6 MEDAN TAHUN AJARAN 2024/2025 Sindy Wulandari; Ivo Selvia Agusti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34460

This study aims to determine the influence of digital literacy and learning independence on learning outcomes in the Digital Branding subject among Grade XI Digital Business students at SMK Negeri 6 Medan in the 2024/2025 academic year. The research employed a quantitative approach with an ex-post facto method. The sample consisted of the entire population, totaling 67 students, who were all selected as respondents (total sampling). The research instruments included a digital literacy questionnaire, a learning independence questionnaire, and documentation of students’ learning outcomes. Data were analyzed using multiple linear regression with the aid of SPSS version 25. The results showed that digital literacy had a positive and significant effect on learning outcomes (sig. = 0.015 < 0.05), learning independence also had a positive and significant effect on learning outcomes (sig. = 0.008 < 0.05), and simultaneously, both digital literacy and learning independence had a positive and significant effect on students’ learning outcomes, with a coefficient of determination (R²) of 0.640. This means that 64% of the variation in learning outcomes can be explained by digital literacy and learning independence, while the remaining 36% is influenced by other factors outside the study, such as family environment, learning facilities, and peer environment. These findings confirm that good digital literacy and high learning independence contribute significantly to optimal learning achievement.

The Influence of Entrepreneurial Knowledge and Implementation of Business Center Activities on the Entrepreneurial Interest of Grade XI Students of the Marketing Department of SMK NEGERI 1 MEDAN Hutapea, Dolse Maria; Agusti, Ivo Selvia
Economic: Journal Economic and Business Vol. 4 No. 3 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i3.1193

This study aims to analyze the influence of entrepreneurial knowledge and the implementation of business centre activities on the entrepreneurial interest of eleventh-grade marketing students at SMK Negeri 1 Medan. A quantitative approach with an ex post facto design was employed, involving 63 respondents selected through total sampling. Data were collected using multiple-choice tests and questionnaires, then analyzed using multiple linear regression. The results show that: (1) Entrepreneurial knowledge and business centre activities simultaneously have a positive and significant influence on entrepreneurial interest (F = 30.790; sig = 0.001); (2) Entrepreneurial knowledge has a significant partial effect on entrepreneurial interest (t = 2.737; sig = 0.008); (3) Business centre activities also have a significant influence on entrepreneurial interest (t = 2.563; sig = 0.013). The coefficient of determination (R²) indicates that these variables contribute 50.6% to entrepreneurial interest. These findings highlight the importance of integrating entrepreneurial education with hands-on practice through school business centres to enhance students’ readiness to become young entrepreneurs.

The Influence of Entrepreneurial Knowledge and Career Planning on the Work Readiness of Digital Business XI Students Simanjuntak, Thomas Alpa Rich; Agusti, Ivo Selvia
Economic: Journal Economic and Business Vol. 4 No. 3 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i3.1194

This study aims to analyze the influence of entrepreneurial knowledge and career planning on the work readiness of Grade XI Digital Business students at SMK Swasta Budi Agung Medan in the 2024/2025 academic year. The research employs a quantitative approach with an ex post facto design. The sample consisted of all 30 students from the Grade XI Digital Business class, selected using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS. The results reveal that: (1) entrepreneurial knowledge and career planning simultaneously have a positive and significant effect on work readiness (F-value = 21.592; sig = 0.000); (2) entrepreneurial knowledge has a significant partial effect on work readiness (t-value = 2.650; sig = 0.013); and (3) career planning also significantly influences work readiness (t-value = 2.235; sig = 0.034). The contribution of both independent variables to work readiness is 61.5%. These findings highlight the importance of entrepreneurial education and structured career planning in enhancing vocational students' preparedness for entering the workforce.

The implementation of Green Innovation and Environmental Management Accounting and Impact on Firm Profitability Putra, Pasca Dwi; Harahap, Khairunnisa; Agusti, Ivo Selvia; Zainal, Andri; Thohiri, Roza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9654

Businesses compete for green innovations that boost profitability while reducing their environmental footprint. The purpose of this study is to determine the impact of green-based innovation and environmental management accounting on the profitability of companies, as measured by the return on assets. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the observation year 2021. The hypothesis is tested using multiple linear regression. Findings show that green innovation and environmental management accounting can increase firm profitability. The implications of the results of this study show the importance of green innovation and environmental management accounting in enhancing firm profitability.

PENGARUH LITERASI DIGITAL DAN KEMANDIRIAN BELAJAR TERHADAP HASIL BELAJAR MATA PELAJARAN DIGITAL BRANDING SISWA KELAS XI BISNIS DIGITAL DI SMK NEGERI 6 MEDAN TAHUN AJARAN 2024/2025 Sindy Wulandari; Ivo Selvia Agusti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.34460

This study aims to determine the influence of digital literacy and learning independence on learning outcomes in the Digital Branding subject among Grade XI Digital Business students at SMK Negeri 6 Medan in the 2024/2025 academic year. The research employed a quantitative approach with an ex-post facto method. The sample consisted of the entire population, totaling 67 students, who were all selected as respondents (total sampling). The research instruments included a digital literacy questionnaire, a learning independence questionnaire, and documentation of students’ learning outcomes. Data were analyzed using multiple linear regression with the aid of SPSS version 25. The results showed that digital literacy had a positive and significant effect on learning outcomes (sig. = 0.015 < 0.05), learning independence also had a positive and significant effect on learning outcomes (sig. = 0.008 < 0.05), and simultaneously, both digital literacy and learning independence had a positive and significant effect on students’ learning outcomes, with a coefficient of determination (R²) of 0.640. This means that 64% of the variation in learning outcomes can be explained by digital literacy and learning independence, while the remaining 36% is influenced by other factors outside the study, such as family environment, learning facilities, and peer environment. These findings confirm that good digital literacy and high learning independence contribute significantly to optimal learning achievement.

Dampak Promosi Penjualan (Sales Promotion) terhadap Peningkatan Volume Penjualan Pada "Tempuling Telur" Sinaga, Putra Ananda; Siregar, Arisandi Amanda; Siahaan, Rivana Deva; Hairani, Annisa Putri; Agusti, Ivo Selvia
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Penelitian ini bertujuan untuk menganalisis dampak dan mengukur besaran pengaruh promosi penjualan (sales promotion) terhadap peningkatan volume penjualan pada usaha Telur Ayam "TEMPULING TELUR". Latar belakang penelitian ini adalah adanya fenomena stagnasi dan fluktuasi volume penjualan yang dialami oleh Telur Ayam "TEMPULING TELUR" selama tiga tahun terakhir (2022-2024), meskipun perusahaan beroperasi di tengah pasar yang kompetitif yang menuntut strategi pemasaran efektif. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif kausalitas untuk menjelaskan hubungan sebab-akibat antar variabel. Lokasi penelitian adalah di Telur Ayam "TEMPULING TELUR" yang beralamat di Jl. Tempuling No.106, Medan. Teknik pengambilan sampel data historis penjualan dan promosi menggunakan metode sensus selama periode September hingga Oktober 2025. Selain itu, data persepsi dikumpulkan melalui kuesioner yang disebar kepada 60 responden (pelanggan) dan diuji validitas serta reliabilitasnya. Data dianalisis menggunakan teknik analisis regresi linear sederhana dengan bantuan perangkat lunak SPSS. Hasil uji hipotesis (Uji-t) menunjukkan nilai signifikansi 0,000 < 0,05, yang membuktikan bahwa promosi penjualan (X) memiliki dampak positif dan signifikan terhadap peningkatan volume penjualan (Y). Koefisien determinasi (R2) yang diperoleh adalah 0,748, yang mengindikasikan bahwa 74,8% variasi dalam variabel volume penjualan dapat dijelaskan oleh variabel promosi penjualan. Sisanya, sebesar 25,2%, dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam model ini. Kesimpulannya, promosi penjualan terbukti menjadi strategi yang valid dan signifikan untuk meningkatkan volume penjualan di Telur Ayam "TEMPULING TELUR", meskipun bukan merupakan satu-satunya faktor penentu..

Influence Recording Report Finance to Improvement Sale in The Seed Business Paddy Loyal Friend Priska, Angela; Waruwu, Henny Grace Enjel Naidelin; Zaky, Muhammad; Fathanah, Shidiq; Telaumbanua, Refisi Anjeirimen; Tampubolon, Senin Abdi Jeremia; Agusti, Ivo Selvia
International Journal of Management and Business Economics Vol. 4 No. 1 (2025): October
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i1.1152

Recording financial statements is a crucial aspect of business management, especially for small and medium enterprises. The purpose of this study was to determine the effect of recording financial statements on increasing sales at Benih Padi Setia Kawan. This study used a quantitative method with a survey approach through questionnaires administered to the business owner and staff. Data were analyzed using simple linear regression to test the effect of recording financial statements on sales. The results showed that recording financial statements had a positive and significant effect on increasing sales. This demonstrates that good record keeping can be a strategic tool in improving business performance.

Pengaruh Strategi Promosi Digital Terhadap Peningkatan Volume Penjualan pada Omodelicius Asdini, Indri Sri; Sihotang, Teresia Bunga Veronika; Pakpahan, Junedi Sugianto; Siallagan, Selvia Santa Maria; Agusti, Ivo Selvia
Journal of Education Transportation and Business Vol 2, No 2 (2025): Desember 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetbus.v2i2.7688

Perkembangan teknologi digital membawa perubahan besar dalam strategi pemasaran modern, khususnya pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk mengetahui pengaruh strategi promosi digital terhadap peningkatan volume penjualan pada UMKM Omodelicius. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif kausal. Sampel penelitian berjumlah 100 responden yang ditentukan menggunakan teknik purposive sampling dan pengumpulan data dilakukan melalui kuesioner berbasis Google Form. Analisis data menggunakan uji validitas, reliabilitas, asumsi klasik, regresi linear sederhana, uji t, dan koefisien determinasi dengan bantuan SPSS versi 23. Hasil penelitian menunjukkan bahwa strategi promosi digital berpengaruh signifikan terhadap volume penjualan dengan nilai sig 0.004 0.05. Namun arah pengaruh menunjukkan hubungan negatif dengan koefisien regresi -0.306, sehingga semakin tinggi intensitas strategi promosi digital justru menurunkan volume penjualan. Nilai R Square sebesar 0.083 menunjukkan bahwa strategi promosi digital hanya berkontribusi sebesar 8,3% terhadap perubahan volume penjualan, sementara 91,7% dipengaruhi faktor lain. Dengan demikian, strategi promosi digital yang digunakan Omodelicius dinilai belum efektif dan perlu dievaluasi lebih lanjut.

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