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All Journal JKMS : Jurnal Ilmu Komunikasi IKRA-ITH ABDIMAS International Journal of Public Budgeting, Accounting and Finance YUME : Journal of Management Jurnal Abdi Ilmu Enrichment : Journal of Management International Journal Of Science, Technology & Management (IJSTM) Jurnal Media Informatika Jurnal Ekonomi Ikomik: Jurnal Ilmu Komunikasi dan Informasi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Kepada Masyarakat Journal of Business Integration Competitive International Journal for Advanced Research
Syahlina, Maya
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Analisis Pemanfaatan Dan Keefektifan Sistem Akuntansi Penggajian Dan Pengupahan Pada Toko Buku Karsa Murni Medan Hutabarat, Ripalno Sedek; Syahlina, Maya
YUME : Journal of Management Vol 8, No 1 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8974

Abstract

Penelitian ini bertujuan untuk menganalisis pemanfaatan dan keefektifan sistem akuntansi penggajian dan pengupahan yang diterapkan pada Toko Buku Karsa Murni Medan. Sistem penggajian dan pengupahan yang efisien dan efektif merupakan salah satu faktor penting dalam mendukung kelancaran operasional perusahaan, khususnya dalam memastikan kesejahteraan karyawan dan kepatuhan terhadap peraturan perpajakan yang berlaku. Metode penelitian yang digunakan adalah pendekatan deskriptif dengan analisis kualitatif, yang melibatkan pengumpulan data melalui wawancara dengan pihak terkait dan observasi langsung terhadap pelaksanaan sistem penggajian dan pengupahan di perusahaan tersebut. Hasil penelitian menunjukkan bahwa meskipun Toko Buku Karsa Murni telah menggunakan sistem penggajian berbasis manual, terdapat beberapa kendala dalam hal kecepatan, ketepatan perhitungan, dan pengarsipan data yang mempengaruhi keefektifan sistem. Penelitian ini juga menemukan bahwa pemanfaatan teknologi informasi dalam sistem akuntansi penggajian masih terbatas, yang berdampak pada kurangnya efisiensi dan akurasi dalam pengelolaan penggajian. Berdasarkan temuan ini, penelitian ini menyarankan agar Toko Buku Karsa Murni Medan mengadopsi sistem akuntansi yang lebih terintegrasi dengan teknologi untuk meningkatkan efektivitas pengelolaan penggajian dan pengupahan, serta memastikan kelancaran dan kepatuhan terhadap regulasi yang ada.Kata kunci :  Sistem Akuntansi, Penggajian, Pengupahan, Keefektifan, Pemanfaatan Teknologi
The Effect of Using a Manual Accounting System on the Accuracy of Financial Statements in Small and Medium Enterprises (SMEs) Medan Marelan Syahlina, Maya
International Journal of Advanced Research Vol. 1 No. 6: April 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/g3n1xv90

Abstract

Good financial management is a key factor in the sustainability of small and medium enterprises (SMEs). One important aspect of financial management is the accounting system used. This study seeks to examine the impact of employing a manual accounting system on the precision of financial reporting for SMEs in Medan Marelan. The research methodology employed is a quantitative approach, including data collection approaches via surveys and interviews with small and medium-sized enterprise (SME) stakeholders. This research offers an overview of the efficacy of manual accounting methods in documenting financial transactions and generating precise financial reports. This paper examines the challenges encountered by SMEs in implementing manual accounting systems and proposes alternate alternatives to enhance the accuracy of financial statements. This study's results aim to elucidate the significance of accounting systems in enhancing company performance for SMEs, academics, and other stakeholders.
Digital Regulatory Communication And Youth Participation In Indonesia’s Digital Economy Gusty, Ryndian; Siregar, Ira Nur Dewita; Syahlina, Maya; Hasibuan, Ervina Rosarina; Purba, Ade Rasinta Herli Kristiani
Jurnal Ilmu Komunikasi Vol 14 No 2 (2025): JKMS : Jurnal Ilmu Komunikasi
Publisher : Universitas Riau

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Abstract

This study investigates the intersection between digital regulatory communication and youth participation in Indonesia’s evolving digital economy. As the nation approaches its demographic bonus era (2030–2040), young people have become key drivers of digital innovation, entrepreneurship, and creative economy growth. However, their potential remains constrained by a regulatory environment that is fragmented, reactive, and inadequately adaptive to the dynamic nature of digital transformation. Using a qualitative juridical-normative and conceptual approach, this research critically analyzes the alignment between existing legal frameworks—such as the Electronic Information and Transactions Law, the Youth Law, the Job Creation Law, and the Creative Economy Regulation—and the practical realities of youth-driven digital innovation. Findings reveal a persistent structural gap between regulatory intentions and implementation, marked by legal ambiguity, administrative rigidity, and limited youth participation in policymaking processes. These conditions weaken institutional trust and hinder the inclusiveness of Indonesia’s digital transformation agenda. The study identifies that the dominance of control-oriented regulation (rule-based approach) often restricts innovation freedom, while the absence of adaptive mechanisms—such as regulatory sandboxes and co-regulation frameworks—reduces opportunities for legal experimentation and creative growth among young innovators. This research contributes theoretically by integrating youth empowerment theory, digital governance theory, and socio-legal perspectives to conceptualize adaptive digital regulation as a facilitative rather than restrictive instrument. Practically, it proposes a participatory regulatory communication model emphasizing inclusivity, policy harmonization, and digital legal literacy as prerequisites for sustainable youth engagement. The study concludes that achieving Indonesia’s “Golden Vision 2045” requires a shift from security-oriented to empowerment-based regulation—where law functions not merely as control, but as a communicative, enabling, and transformative medium for youth-led digital innovation.
Revitalisasi Kualitas Pembelajaran di TPA Salimah Melalui Pemberdayaan Berbasis Sanitasi, Sarana Edukatif, dan Literasi Religius Sari, Dewi Comala; Nasution, Harris Pinagaran; Syahlina, Maya; Medina, Lisa; Arjani Manik, Yessi Kurnia
IKRA-ITH ABDIMAS Vol. 9 No. 3 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Taman Pendidikan Al-Qur’an (TPA) Salimah di Desa Bantan menghadapi tantangansignifikan yang menghambat kualitas pembelajaran. Permasalahan utama yangteridentifikasi adalah (1) ketiadaan fasilitas sanitasi yang layak dan akses air bersih, (2)ruang belajar yang tidak kondusif, dan (3) minimnya sarana edukatif serta bahan ajarliterasi religius yang inovatif. Kegiatan Pengabdian kepada Masyarakat (PKM) inibertujuan untuk merevitalisasi dan meningkatkan kualitas pembelajaran di TPA Salimahmelalui pemberdayaan berbasis tiga pilar: sanitasi, sarana edukatif, dan literasi religius.Kegiatan dilaksanakan dengan pendekatan Participatory Action Research (PAR) melaluiempat tahapan: (1) Analisis kebutuhan dan koordinasi, (2) Rehabilitasi fisik (toilet, ruangbelajar), (3) Edukasi (PHBS), penyusunan modul, dan pelatihan tutor, serta (4) Serah terimasarana dan evaluasi. Hasil kegiatan menunjukkan penyelesaian 100% masalah sanitasidengan terbangunnya toilet baru yang higienis dan tandon air. Ruang belajar menjadi lebihnyaman, dan perilaku hidup bersih dan sehat (PHBS) telah diterapkan oleh anak. Selain itu,telah dihasilkan Modul Literasi Qurani Anak yang inovatif, peningkatan kompetensipedagogik tutor, serta ketersediaan buku-buku literasi dan rak buku. Program ini berhasilmentransformasi lingkungan TPA Salimah menjadi lebih sehat, nyaman, dan kaya secaraedukatif, yang secara langsung mendukung peningkatan kualitas pembelajaran anak.
Co-Authors Adi Harianto Ahmad Rivai Amin Hou Br Ginting, Berupilihen Chaniago, Sabaruddin Debora Tambunan Ervina Rosarina Hasibuan Ester Guliva Salsabila Gusty, Ryndian Harris Pinagaran Nasution Heri Hardiansyah Herlin Munthe Hutabarat, Ripalno Sedek Khairatun Nazah Medina, Lisa Nasir, Miftah Faridh Nasution, Muhammad Ilham Nasution, Syarifuddin Hz Nidya Banuari Pulungan, Mutiara Purba, Ade Rasinta Herli Kristiani Ratih Amelia Sari, Dewi Comala Siregar, Ira Nur Dewita Sungguh Ponten Pranata Wulandari, Poppy Yessi Kurnia Arjani Manik Zakia Fadila