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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 Al-Kharaj: Journal of Islamic Economic and Business 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 Jurnal Kemitraan dan Pengabdian
Maya Syahlina
Politeknik Negeri Medan
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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 Dewi Comala Sari; Harris Pinagaran Nasution; Maya Syahlina; Lisa Medina; Yessi Kurnia Arjani Manik
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.
The Application of Environmental Management Accounting in Developing Sustainable Business Plans among Entrepreneurial Students of Politeknik Negeri Medan Maya Syahlina Maya; M. Rikwan Effendi Salam Manik; Indri Dithisari; Lisa Medina; Dewi Comala Sari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8263

Abstract

This study aims to (1) identify the level of understanding of entrepreneurial students at Politeknik Negeri Medan regarding the principles of Environmental Management Accounting (EMA), (2) analyze the extent to which their business plans substantively reflect environmental aspects, and (3) formulate a conceptual model for implementing EMA as a foundation for sustainable entrepreneurship development.Method: This research adopts a descriptive qualitative approach through a case study design. Primary data were obtained from in-depth interviews with relevant participants and content analysis of the business plans they developed. The analysis focuses on exploring students’ perceptions, the challenges they encounter, and the environmental cost management components embedded in their planning.Results: The findings reveal a contradiction between the students’ strong commitment to ethics and sustainability and their limited technical competence in applying EMA to business planning contexts. Environmental aspects in their business documents are largely expressed qualitatively (such as environmentally friendly pledges) and have not yet integrated detailed calculations of environmental costs and eco-efficiency potential. This condition constrains the development of accountable business planning.Implications: These results highlight the critical need to revise the vocational education curriculum. Institutions should introduce practical EMA modules emphasizing environmental cost measurement so that Polmed graduates can design business plans that are not only ethical but also strategic and measurable from an accounting perspective.
Pendampingan Pengelolaan Arus Kas untuk Meningkatkan Kinerja Keuangan UMKM Dimsum Asoy di Marindal I Kabupaten Deli Serdang Syarifuddin Hz Nasution; Abdul Haris; Lisa Medina; Gatot Teguh Arifyanto; Maya Syahlina
Jurnal Kemitraan dan Pengabdian Vol. 2 No. 1 (2026): JUNI
Publisher : PT Arfa Digital Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65358/jurnamitra.v2i1.217

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendorong pertumbuhan ekonomi dan penciptaan lapangan kerja, akan tetapi masih banyak pelaku UMKM yang menghadapi kendala dalam pengelolaan keuangan, khususnya pada pencatatan dan pengendalian arus kas, seperti yang dialami oleh UMKM Dimsum Asoy di Marindal I, Kabupaten Deli Serdang, dimana pencatatan penerimaan dan pengeluaran kas belum berjalan secara sistematis, keuangan usaha masih bercampur dengan keuangan pribadi, serta laporan keuangan sederhana sebagai dasar pengambilan keputusan usaha pun belum tersedia, sehingga kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas mitra dalam mengelola arus kas melalui sosialisasi, pelatihan, dan pendampingan penyusunan pencatatan keuangan sederhana dengan menerapkan metode pendekatan partisipatif yang mencakup tahapan survei dan identifikasi kebutuhan, sosialisasi pengelolaan arus kas, pelatihan pencatatan transaksi keuangan, pendampingan penyusunan laporan keuangan sederhana, serta monitoring dan evaluasi, yang pada akhirnya menunjukkan hasil berupa peningkatan pemahaman dan keterampilan mitra, dimana mereka telah mampu melakukan pencatatan arus kas masuk dan keluar secara lebih terstruktur, memisahkan keuangan usaha dan pribadi, serta menyusun laporan keuangan sederhana sebagai sarana evaluasi usaha, sehingga program pendampingan ini memberikan dampak positif terhadap penguatan kapasitas pengelolaan keuangan UMKM guna mendukung pengambilan keputusan yang lebih akurat dan menjamin keberlanjutan usaha di masa yang akan datang.
The Effect of Using a Manual Accounting System on the Accuracy of Financial Statements in Small and Medium Enterprises (SMEs) Medan Marelan Maya Syahlina
International Journal For 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.
PENYULUHAN MEMBANGUN KESADARAN MENABUNG SEJAK DINI PADA MADRASAH IBTIDAIYAH SWASTA AL-HIDAYAH CINTA KARYA MEDAN Dewi Comala Sari; Syarifuddin Hz Nasution; Maya Syahlina; Lisa Medina; Mutiara Pulungan
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/3h0c3n37

Abstract

Literasi keuangan merupakan kemampuan penting yang seharusnya mulai ditanamkan sejak dini. Namun, data menunjukkan bahwa tingkat literasi keuangan masyarakat Indonesia, terutama pada kelompok usia muda, masih rendah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi finansial dasar kepada siswa sekolah dasar melalui pendekatan yang menyenangkan dan partisipatif.  Kegiatan dilaksanakan di Madrasah Ibtidaiyah Swasta (MIS) Al-Hidayah Cinta Karya Medan dengan melibatkan 32 siswa kelas 5. Tahapan kegiatan dimulai dengan melakukan survey lapangan dan perizinan kepada kepala sekolah pada tanggal 15 Mei 2025, melakukan kegiatan penyuluhan dan evaluasi kegiatan pada tanggal 19 Mei 2025. Metode yang digunakan pada kegiatan penyuluhan adalah ceramah yang meliputi pengenalan konsep dasar, permainan dan quiz, story telling, diskusi interaktif, serta metode evaluasi pre-test post-test. Hasil kegiatan menunjukkan 90,62% siswa mampu menjelaskan dan setuju terhadap konsep kebutuhan, keinginan, dan pentingnya menabung. Kegiatan ini diharapkan menjadi kontribusi awal dalam membentuk generasi yang bijak secara finansial.
Co-Authors Abdul Haris Adi Harianto Ahmad Rivai Amin Hou Br Ginting, Berupilihen Debora Tambunan Dewi Comala Sari Ervina Rosarina Hasibuan Ester Gatot Teguh Arifyanto Guliva Salsabila Gusty, Ryndian Harris Pinagaran Nasution Heri Hardiansyah Herlin Munthe Hutabarat, Ripalno Sedek Indri Dithisari Ira Nur Dewita Siregar Khairatun Nazah Lisa Medina M. Rikwan E.S. Manik Mutiara Pulungan Nasir, Miftah Faridh Nasution, Muhammad Ilham Nidya Banuari Poppy Wulandari Purba, Ade Rasinta Herli Kristiani Ratih Amelia Sabaruddin Chaniago Sungguh Ponten Pranata Syarifuddin Hz Nasution Yessi Kurnia Arjani Manik Zakia Fadila