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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia PERSPEKTIF Enrichment : Journal of Management MANDAR: Management Development and Applied Research Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdidas Bakti Cendana: Jurnal Pengabdian Masyarakat Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Disclosure: Journal of Accounting and Finance AJAD : Jurnal Pengabdian kepada Masyarakat Journal of Financial and Behavioural Accounting Indonesian Community Journal Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Applied Accounting and Finance
Gaol, Lasando Lumban
Universitas Terbuka, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Building an e-commerce ecosystem for MSMEs in Medan: a strategic approach to design and user satisfaction Gaol, Lasando Lumban
Enrichment : Journal of Management Vol. 14 No. 1 (2024): April
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i1.1865

Abstract

This study presents the design and evaluation of an e-commerce application tailored for Small and Medium Enterprises (SMEs) in Medan. Utilizing a Research and Development (R&D) approach and the system development life cycle (SDLC) model, the research identifies user needs and designs a solution to meet these needs. The solution includes features such as marketplace learning materials, a discussion forum, and marketplace recommendations. The design process involved creating storyboards, information architecture, wireframes, and mockups. The application's user experience was evaluated using the User Experience Questionnaire (UEQ), revealing a generally positive user experience with areas for improvement in efficiency. The research underscores the importance of such applications for the growth of SMEs and suggests further research to enhance user efficiency
Analysis of relaxation of local government budgeting on the achievement of the Bengkulu City government’s key performance indicators during the covid-19 period Suryani, Pesi; Gaol, Lasando Lumban; Daurrohmah, Eka Wirajuang
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.843

Abstract

This study explores the impact of relaxation on the Bengkulu City local government budget during the Covid-19 period on key performance indicators. This study used a qualitative approach with documentary methods and interviews at the Regional Financial and Asset Management Agency and the Health Office involving Budget Users, PPTK, Treasurer, and financial management staff as informants. The data analysis used is a content analysis using the Nvivo software. There are two findings in this research, the first is that budget reallocation during the pandemic can affect the achievement of the Main Performance Indicators of Regional Apparatus Organizations which have indicators of financial ratios, such as the Regional Finance and Asset Management Agency. Financial indicators, such as financial ratios and PAD, have declined due to the weakening economy, decreased tax revenue during the pandemic, and budget reallocations. However, the budget reallocation during the pandemic was not directly affected by the Main Performance Indicators of Regional Apparatus Organizations that do not use financial indicators such as the Health Service. Where the two KPI indicators of the Bengkulu City Health Service were all achieved according to the targets set. The implications of this research are as input to the Bengkulu City Government related to refocusing and reallocating the budget so that it can still achieve the main performance indicators.
Pendampingan Ekspansi Ulen Crispy dari Foodleip: Peningkatan Kompetensi Kewirausahaan Mahasiswa Melalui Studi Kelayakan: Assistance in the Expansion of Ulen Crispy from Foodleip: Improving Student Entrepreneurship Competence through Feasibility Studies Robiansyah, Anton; Daurrohmah, Eka Wirajuang; Suryani, Pesi; Gaol, Lasando Lumban; Agustin, Fira
Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Vol. 4 No. 2 (2025)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jppmi.v4i2.601

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan mahasiswa dalam menyusun studi kelayakan bisnis sebagai dasar ekspansi pemasaran. Pendampingan dilakukan melalui tiga tahap utama: penyusunan studi kelayakan, implementasi strategi pemasaran, serta monitoring dan evaluasi. Metode yang digunakan adalah PESTEL Analysis, yang mencakup aspek politik, ekonomi, sosial, teknologi, lingkungan, dan legal untuk mengidentifikasi peluang dan tantangan eksternal yang memengaruhi bisnis. Hasil pendampingan menunjukkan bahwa mahasiswa mampu menyusun dokumen kelayakan secara sistematis dan merumuskan strategi pemasaran yang relevan. Strategi yang diusulkan meliputi ekspansi ke pasar offline melalui promosi langsung dan penjualan ritel, serta optimalisasi pemasaran digital dengan memanfaatkan media sosial, marketplace, dan konten visual. Kombinasi kedua pendekatan ini dinilai efektif dalam meningkatkan visibilitas dan penjualan produk. Kegiatan ini tidak hanya meningkatkan kompetensi kewirausahaan mahasiswa, tetapi juga mendorong penerapan pembelajaran berbasis praktik di lingkungan perguruan tinggi. Diharapkan hasil kegiatan ini dapat menjadi model pembinaan bisnis mahasiswa yang berkelanjutan dan kontekstual.
The Impact of a Multi-faceted Mentoring Program on Student-Led Micro-Enterprises: An Analysis of Revenue Growth and Managerial Transformation Suryani, Pesi; Puspitasari, Nindya Farah Dwi; Daurrohmah, Eka Wirajuang; Gaol, Lasando Lumban; Robiansyah, Anton; Oktari, Vivi; Hadiwidjaja, Rini Dwiyani; Rahmawati, Seli; Pramesti, Kyeszhya Arnellita; Al Rasyid, Muhamad Harun
Jurnal Pengabdian dan Pengembangan Masyarakat Indonesia Vol. 4 No. 2 (2025)
Publisher : Media Publikasi Cendekia Indonesia

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

Abstract

This community service program, implemented using a Participatory Action Research (PAR) approach, aims to assist students in developing their micro-enterprises to become more professional, efficient, and sustainable. The program responds to the challenges faced by student entrepreneurs, ranging from business management and marketing to product development. Implementation methods included participatory needs identification, provision of targeted resources, tailored training in business management and digital marketing, infrastructure enhancement, and ongoing participatory evaluation. The results demonstrate significant progress among the three mentored student businesses. Ayam Geprek Bunda increased sales by 100% through facility upgrades and online marketing strategies. The Beaded Handicrafts business recorded a 233% revenue growth after design innovation and digital marketing initiatives. Meanwhile, Peyek Bude achieved a 35% sales increase through community-based marketing strategies and improved packaging quality. This program has proven effective in enhancing managerial capacity, business income, and awareness of professional business practices. The findings underscore the importance of sustained entrepreneurial mentoring within campus environments as a strategy to empower students, while fostering positive social impact through the emergence of young, inspirational leaders in entrepreneurship.
PELATIHAN SUSTAINABLE TOURISM MODEL KEPADA PELAKU UMKM DI OBJEK WISATA SITU TANDON CIATER, KOTA TANGERANG SELATAN Kurniawan, Ramdhan; Iriani, Faridah; Sasmita, Surya Adi; Gaol, Lasando Lumban
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25560

Abstract

Pariwisata telah menjadi pendorong utama perkembangan ekonomi dan budaya di berbagai destinasi, tetapi peningkatan aktivitas pariwisata juga membawa tantangan signifikan terkait dampak lingkungan dan sosial. Untuk mengatasi perubahan iklim dan degradasi lingkungan, Model Pariwisata Berkelanjutan menjadi pendekatan yang mengutamakan keseimbangan antara pertumbuhan ekonomi, pelestarian lingkungan, dan keadilan sosial. Penelitian ini mengimplementasikan Sustainable Tourism Model melalui pelatihan kepada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Objek Wisata Situ Tandon Ciater, Kota Tangerang Selatan. Metode penelitian melibatkan wawancara, observasi, analisis literatur, dan kolaborasi dengan pemangku kepentingan. Pelatihan melibatkan workshop, konsultasi bisnis, dan teknologi digital untuk meningkatkan pengetahuan dan keterampilan UMKM. Pelatihan ini memberikan peningkatan pengetahuan, keterampilan, dan kesadaran kepada pelaku UMKM, meningkatkan daya saing bisnis, serta mengembangkan model pariwisata berkelanjutan di Situ Tandon Ciater.
SOSIALISASI IMPLEMENTASI KONTEN AUGMENTED REALITY SEBAGAI ALTERNATIF MEDIA PEMBELAJARAN UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA Patiro, Shine Pintor Siolemba; Aryani, Diah; Hendrian, Hendrian; Damayanti, Prisila; Rekarti, Endi; Gaol, Lasando Lumban
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.28604

Abstract

Kegiatan Pengabdian Kepada Masyarakat yang diajukan di SMA Dharma Karya UT wilayah Pondok Cabe Tangerang Selatan, bertujuan untuk memberikan sosialisasi dan pelatihan terkait penggunaan teknologi Augmented Reality (AR) pada kegiatan pembelajaran yang dapat dijadikan salah satu alternatif media pembelajaran dengan memanfaatkan teknologi AR yang memberikan obyek tambahan berupa teks, suara, gambar, video, obyek 2 Dimensi maupun 3 Dimensi untuk mendukung peningkatan pelayanan pendidikan kepada guru dan siswa-siswa agar dapat memotivasi kegiatan belajar mengajar. Target khusus yang ingin dicapai adalah pemahaman dan kemampuan untuk menggunakan media pembelajaran berbasis teknologi AR guna mendukung pembelajaran lebih efektif dan efisien sebagai pendukung pelayanan pendidikan di SMP/SMA Dharma Karya UT. Sementara metode yang digunakan pada kegiatan ini adalah Metode Community Based Participatory Action Research (CBPAR) terdiri atas tiga tahapan yaitu : perencanaan, implementasi dan evaluasi sesuai dengan siklus inti tindakan CBPAR. Dalam pelaksanaannya kegiatan dilaksanakan selama dua hari. Hari pertama dilakukan penyuluhan dan praktek yang melibatkan guru-guru di SMP/SMA Dharma Karya UT. Hari kedua dilanjutkan dengan praktek di kelas yang melibatkan siswa SMA Dharma Karya UT kelas X IPA 1 dalam mata pelajaran matematika. Hasil kegiatan ini meningkatkan pemahaman kemampuan secara praktis serta kreativitas para guru tentang kegunaan dan pemanfatan dari konten Augmented Reality (AR) sebagai pendukung pembelajaran yang lebih menarik dan menyenangkan sesuai dengan kebutuhan dunia pendidikan pada era digitalisasi.
Transforming in the Digital Era: Uncovering the Potential of Self-Reliance and Technology for the Success of New UT Students in Distance Learning Kuswanti, Eko; Sukatmi, Sri; Gaol, Lasando Lumban; Suryani, Pesi; Robiansyah, Anton
Jurnal Penelitian Pendidikan IPA Vol 10 No 8 (2024): August
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i8.8178

Abstract

This study aims to analyze the influence of self-directed learning skills and technology use on the academic success of new students at Universitas Terbuka (UT). A quantitative research method was employed, using an online survey distributed to new students across various study programs. Data analysis was conducted using SPSS statistical software to obtain descriptive and inferential results. The findings indicate that both self-directed learning skills and technology use positively and significantly impact students' academic success. Among these factors, technology use has a greater influence. The combination of high self-directed learning skills and effective technology use significantly enhances learning outcomes. This study is limited to a sample of new students and utilizes a survey method. The implications of these findings suggest the need for developing more effective learning programs, educational policies supporting technology use, and additional academic support for new students. Recommendations for future research include providing specialized technology training, developing comprehensive orientation programs, and conducting studies with larger samples and qualitative approaches for deeper insights.
THE ROLE OF APIP IN SUPPORTING EFFECTIVE SDGS IMPLEMENTATION AT THE LOCAL GOVERNMENT LEVEL Prasetyo, Agus; Suryani, Pesi; Gaol, Lasando Lumban
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.733

Abstract

This study examines the influence of the Government Internal Supervisory Apparatus (APIP) on the effectiveness of Sustainable Development Goals (SDGs) implementation in the Samarinda City Government. Using a quantitative descriptive–analytical method, data were collected from 54 respondents, comprising APIP personnel and SDGs program managers, through a Likert-scale questionnaire, complemented by secondary data on audit frequency, recommendations, follow-up rates, and budget realization. Regression results indicate that APIP’s role has a significant positive effect on the effectiveness of SDGs implementation (β = 0.57, p = 0.010), although the model’s explanatory power is modest (R² = 0.121). Triangulation confirms that stronger audit intensity and follow-up correlate with higher SDGs performance. Theoretically, this study extends the literature on public sector auditing by contextualizing APIP’s contribution to sustainable governance, positioning it as both a compliance enforcer and a driver of policy accountability. Practically, the results underscore the need to strengthen APIP’s institutional capacity through auditor competence development, the integration of SDG indicators into audit planning, and the implementation of digital monitoring systems. These findings provide a foundation for further studies using multi-variable or mixed-method approaches to capture broader institutional dynamics in achieving SDGs at the local government level.
Co-Authors Agus Prasetyo Agustin, Fira Al Rasyid, Muhamad Harun Anisa Rahmawati Budi Santoso, Eli Dahlifah Dahlifah Damayanti, Prisila Daurrohmah, Eka Wirajuang Diah Aryani, Diah Endi Rekarti, Endi Hadiwidjaja, Rini Dwiyani Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian, Hendrian Hety Budiyanti Iriani, Faridah Krist Setyo Yulianto Kurniawan, Ramdhan Kuswanti, Eko Lies Zulfiati Lumban Gaol, Vebry Marpaung, Chandra R. S Mujiono Mujiono Mujiono Nadhira Hardiana Oktari, Vivi Pesi Suryani Pramesti, Kyeszhya Arnellita Puspitasari, Nindya Farah Dwi Rafles Ginting Rahmawati, Seli Rama Agung Gumelar Ramadhan, Gamadi Ramdhan Kurniawan Rasyki, Adrian Rizky Azhary Robiansyah, Anton Sakina Nusarifa Tantri Sasmita, Surya Adi Shine Pintor Siolemba Patiro Sihombing, Natanael Sukatmi, Sri Surya Adi Sasmita Suryani, Pesi Vegananda Yansaputra Widiyanto Widiyanto Widiyanto Zuhroh, Shufia