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Peran Jambur Batik Dalam Pelestarian Budaya Lokal di Desa Timbang Jaya Rizky Ananda; Aprilia Nola Lingga; Tia Fahdila; Edisah Putra Nainggolan
Khidmat Vol 3 No 1 (2025)
Publisher : CV Edu Tech Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65311/j.khidmat.v3i1.1416

Abstract

Jambur Batik merupakan inisiatif penting dalam pelestarian budaya batik di Indonesia, yang diakui oleh UNESCO sebagai warisan budaya. Batik tidak hanya memiliki nilai seni tinggi, tetapi juga simbol identitas dan kearifan lokal. Jambur Batik berfungsi sebagai pusat pembelajaran dan promosi, mendidik masyarakat, terutama generasi muda, tentang sejarah, teknik, dan nilai-nilai batik. Selain itu, Jambur Batik juga berkontribusi pada citra batik Indonesia di kancah internasional dengan mendorong perajin untuk memperluas pasar mereka. Jambur Batik di Desa Timbang Jaya, yang kaya akan tradisi batik, berperan besar dalam pelestarian dan pengembangan seni batik lokal. Pengabdian masyarakat ini menggunakan metode kualitatif deskriptif, dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil menunjukkan bahwa Jambur Batik tidak hanya berfungsi sebagai tempat belajar membatik, tetapi juga sebagai simbol kerjasama antara pemerintah, masyarakat, dan pelaku industri. Melalui pendidikan dan pelatihan, pemberdayaan ekonomi, promosi, kolaborasi komunitas, serta perlindungan lingkungan, Jambur Batik berperan penting dalam menjaga dan melestarikan warisan budaya yang sangat berharga.
Redesain Logo sebagai Strategi Branding Desa Wisata Timbang Jaya: Membangun Identitas Visual yang Autentik Aulia Rahman Habibi Harahap; Edisah Putra Nainggolan
Khidmat Vol 3 No 1 (2025)
Publisher : CV Edu Tech Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65311/j.khidmat.v3i1.1480

Abstract

Pembangunan identitas visual yang kuat menjadi langkah strategis dalam memperkuat branding destinasi pariwisata pedesaan. Artikel ini membahas proses redesain logo Desa Wisata Timbang Jaya, dengan tujuan meningkatkan daya tarik pariwisata serta memperkuat identitas desa. Redesain dilakukan melalui pendekatan partisipatif, melibatkan tokoh masyarakat, generasi muda, dan mahasiswa. Proses meliputi analisis elemen lokal, perumusan konsep desain, hingga pengujian terhadap publik untuk memastikan logo mencerminkan keunikan desa. Logo baru mengintegrasikan simbol budaya, elemen alam, dan kearifan lokal, menciptakan desain yang sederhana, modern, dan mudah diingat. Hasil menunjukkan peningkatan kesadaran masyarakat terhadap identitas desa serta tanggapan positif dari wisatawan terhadap logo baru. Survei informal mencatat 80% responden mengenali logo dan mengasosiasikannya dengan Desa Timbang Jaya. Kolaborasi antargenerasi dalam proses desain juga menjadi nilai tambah, menggabungkan tradisi lokal dengan tren modern. Artikel ini memberikan wawasan tentang pentingnya identitas visual dalam branding desa wisata serta menawarkan panduan bagi desa lain yang ingin mengembangkan branding pariwisata secara strategis. Redesain logo ini diharapkan mampu meningkatkan daya saing Desa Timbang Jaya di sektor pariwisata dan menjadi inspirasi bagi pengelolaan destinasi lainnya.
Personality, Market Consideration and Student Career Interest in Islamic Financial Institutions: Examining the Moderating Role of Motivation Edisah Putra Nainggolan; Novien Rialdy; Maya Sari; Siti Hawa; Yola Winanda
International Journal of Business Economics (IJBE) Vol 6, No 1 (2024): September - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v6i1.21463

Abstract

Purpose – This study examines the effect of personality and market considerations on students' career interest in Islamic Financial Institutions: motivation as a moderating variable in Medan.Methodology – The population in this study were all accounting students at several private universities in Medan City. This study uses purposive sampling with the criteria of Accounting Study Program students in semesters IV and VI. The type of data used in this study is primary data. The data was collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis, and data analysis with statistics used SEM-PLS with the help of Smart PLS software.Findings – The results showed that personality and market considerations significantly affected students' career interest in Islamic Financial Institutions. Furthermore, motivation cannot moderate personality and market considerations significantly affect students' career interest in Islamic financial institutions.Originality/Novelty – The study model includes four variables and uses the notion of moderation by employing SEM-PLS to evaluate each connection in the model.Implications — This study shows that motivation does not moderate the effect of personality and market considerations on student career interest in Islamic financial institutions. Recommendations for future research include analyzing or using motivation variables as independent variables, not moderating variables.
Pengaruh Literasi Keuangan, Pengetahuan Investasi Dan Persepsi Risiko Terhadap Minat Berinvestasi Ibrahim Azhari; Edisah Putra Nainggolan
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.703

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, pengetahuan investasi, dan persepsi risiko terhadap minat berinvestasi di pasar modal pada generasi Z di Kota Medan (Studi Kasus Bursa Efek Indonesia). Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada 96 responden yang merupakan generasi Z di Kota Medan. Pengukuran variabel dilakukan menggunakan skala Likert. Analisis data dilakukan dengan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) menggunakan bantuan software SmartPLS. Hasil penelitian menunjukkan bahwa ketiga variabel independen, yaitu literasi keuangan, pengetahuan investasi, dan persepsi risiko, secara signifikan berpengaruh terhadap minat berinvestasi di pasar modal.   This study aims to determine the effect of financial literacy, investment knowledge, and risk perception on investment interest in the capital market among generation Z in Medan City (Case Study of Indonesian Stock Exchange). This study uses a quantitative approach with an associative research type. The data used are primary data obtained through distributing questionnaires to 96 respondents who are generation Z in Medan City. Variable measurement is carried out using the Likert scale. Data analysis was carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method using the help of SmartPLS software. The results of the study indicate that the three independent variables, namely financial literacy, investment knowledge, and risk perception, significantly influence investment interest in the capital market.  
Optimalisasi Kinerja UMKM di Medan Timur melalui Pengetahuan Akuntansi dan Financial Technology: Peran Literasi Keuangan Annisa Latifa; Edisah Putra Nainggolan
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1101

Abstract

Penelitian ini bertujuan menganalisis hubungan pengetahuan akuntansi dan financial technology terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di wilayah Medan Timur dengan literasi keuangan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan pengumpulan data melalui kuesioner terhadap 80 pelaku UMKM sektor akomodasi, makanan, dan minuman. Analisis data dilakukan menggunakan Partial Least Square (PLS) melalui aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berhubungan positif dan signifikan dengan kinerja UMKM, sementara financial technology berhubungan positif namun tidak signifikan. Literasi keuangan tidak terbukti memoderasi hubungan antara pengetahuan akuntansi dan kinerja UMKM maupun antara financial technology dan kinerja UMKM. Temuan ini mengindikasikan bahwa peningkatan kinerja UMKM di Medan Timur lebih dipengaruhi oleh kompetensi akuntansi dan pemanfaatan teknologi keuangan secara langsung, sedangkan literasi keuangan masih memerlukan penguatan melalui program edukasi dan pelatihan yang lebih terarah. This study aims to examine the relationship between accounting knowledge and financial technology on the performance of Micro, Small, and Medium Enterprises (MSMEs) in East Medan, with financial literacy serving as a moderating variable. A quantitative associative approach was employed, using questionnaire data collected from 80 MSME owners operating in the accommodation, food, and beverage sectors. Data analysis was conducted using Partial Least Squares (PLS) with the SmartPLS application. The findings indicate that accounting knowledge has a positive and significant relationship with MSME performance, while financial technology shows a positive but insignificant relationship. Furthermore, financial literacy does not moderate the relationship between accounting knowledge and MSME performance, nor the relationship between financial technology and MSME performance. These results suggest that improvements in MSME performance in East Medan are primarily driven by accounting competencies and the direct utilization of financial technology, while financial literacy requires further strengthening through targeted education and training programs
Working Capital Optimization to Increase Profitability: An Analysis on PT Perkebunan Nusantara IV Regional 1 Medan Mhd Rangga Primazikra; Edisah Putra Nainggolan
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1818

Abstract

This study aims to analyze the development of working capital efficiency and profitability at PT Perkebunan Nusantara IV Regional 1 Medan during the 2019–2023 period. Working capital efficiency is assessed using Working Capital Turnover (WCTO), while profitability is measured using Return on Investment (ROI). This study employs a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis examines changes in WCTO and ROI over the study period to identify patterns in the development of working capital efficiency and profitability. The findings indicate that both working capital efficiency and profitability fluctuated during the observation period. Negative working capital conditions in 2019–2020 were accompanied by relatively low profitability, while improvements in working capital efficiency during 2021–2022 coincided with higher ROI. In contrast, a substantial increase in WCTO in 2023 was accompanied by a decline in ROI, indicating that higher working capital turnover did not necessarily correspond to improved profitability. These findings demonstrate that the patterns of working capital efficiency and profitability did not consistently move in the same direction throughout the study period. The study contributes empirical evidence on the importance of maintaining an appropriate level of working capital management in the plantation sector and provides practical insights for management in balancing operational liquidity and profitability to support sustainable financial performance
Digital accounting-based MSME governance to increase transparency and access to financing Edisah Putra Nainggolan; Wan Sallha Yusoff; Suriani Binti Sukri
Indonesia Accounting Research Journal Vol. 14 No. 1 (2026): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v14i1.668

Abstract

restricted access to formal financing, partly due to suboptimal digital accounting implementation. Although previous studies have examined digital transformation, financial technology, and MSME governance separately, limited evidence integrates digital accounting, financial transparency, access to financing, and governance within a single empirical framework. This study develops and validates an integrative Digital Accounting-Based MSME Governance model examining the mediating roles of financial transparency and access to financing. A quantitative approach was employed using purposive sampling, involving 175 valid MSME respondents in North Sumatra. Data were collected through documentation, interviews, and questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that Digital Accounting significantly affects Financial Transparency (β = 0.503), Access to Financing (β = 0.513), and MSME Governance (β = 0.525). Financial Transparency significantly affects Access to Financing (β = 0.417) and MSME Governance (β = 0.570), while Access to Financing significantly affects MSME Governance (β = 0.520). Financial transparency and access to financing also significantly mediate the relationship between Digital Accounting and MSME Governance. Theoretically, the study extends digital accounting from a technological capability to a governance-enabling mechanism by demonstrating complementary mediating pathways through financial transparency and access to financing. The findings contribute empirical evidence on how digital accounting can strengthen MSME governance in an emerging economy.
Co-Authors Abdullah, Ikhsan Abdurrahman Zuhdi Adang Aldhila Ahmad Zulfikri Aisyah Balqish Akrom, Akrom Alfa, Christine Amanda Sukmawati Amirul Syah Andryana Annisa Latifa Aprilia Nola Lingga Aulia Rahman Habibi Harahap Catherine Catherine Chairunnisa Ananda Chandra, Dody Salden Chandra, Dody Salden Citra Musprawita Citra, Michika Cristina Reinaldo Dahrani, Dahrani Damanik, Permata Khairani Daniel Fernando Tatarang Dewi Pujiawati Dinda Ramadhani Nasution Ela Safitri Erin Lianto EVELYN EVELYN Fadila, Rahma Fadillah Anwar Ferry Andika Kaban Fira Safira Firya Naziha Parinduri Gina Surna Gunawan, Jerry Harni Susindy Hutagalung, Marion Mart Parningotan Ibrahim Azhari Ihsan Abdullah Ikhsan Abdulla Ikhsan Abdullah Ikhsan Abdullah Indriyani, Syahvira Jenniffer - Jesslin Marlim Jufrizen Julita Julita Julita, Julita Kaban, Ferry Andika Kenny Anselnus Khairul Anwar Pulungan Khosasi, Steven Kimberton Loni lisa liyanti Margaret Guita Marion Mart Parningotan Hutagalung Marnoko Marnoko Maya Sari Maya Sari Mega Intan Permata Sari Mhd Rangga Primazikra Mia Nabillah Michael Riady Muhammad Basri Muhammad Firza Alpi, Muhammad Firza Nadia Ika Purnama Nadira Putri Wanda Nel Arianty Noer Djanius Sahfitri Novi Fadhila Novien Rialdy Nur 'Afifiah Nurhamidah Pulungan Nurmayasari Ongko, Stiven Kreverius Parlindungan Parlindungan Parlindungan Parlindungan, Parlindungan Patrecia Manik Pelysa, Pelysa Permata Khairani Damanik Rahma Fadila Rahmad Muliadi Rahmat Hidayat Rahmat Hidayat Rahmayati Rahmayati Ricky Rafii Ritonga Rifki Hamdani Rindy Antika Sari Risty Dwi Apriananda Rizky Ananda Rosa Ananta Simatupang Saragih, Fitriani Sarah Agatha Siagian Sa’diyah Anggraini Daulay Sella, Gri Seprida Hanum Harahap, Seprida Hanum Shania Dwi Agitta br.Tarigan Shelly Kho Sholeha, Dewi Siagian, Sarah Agatha Simare-Mare, Tiurmauli Br Siregar, Siti Aisyah Siti Hawa Siti Mujiatun Stefanie Stefanie, Stefanie Suhaila Nafisa Suriani Binti Sukri Surya Sanjaya Surya Sanjaya Syarla Mauza Calista Tarigan, Veri Pratikawa Teodora Situmorang Tia Fahdila Tiffanycia Tiffanycia Vanessa Vanessa Veri Pratikawa Tarigan Wahyuti Situmeang Wan Sallha Yusoff Wandy Halim Widya Wihartanti Winda Lastari Wulan Dari Yola Winanda Yosella Winaldi Yovie Ernanda ‘Afifah, Nur