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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Accounting and Management Journal Value: Jurnal Manajemen dan Akuntansi Majalah Ilmiah Warta Dharmawangsa Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bhinneka Worksheet : Jurnal Akuntansi Jurnal Manajemen Akuntansi dan Ilmu Ekonomi ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Taxation and Accounting
Junaidi, Listya Devi
Universitas Dharmawangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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PKM KARAKTER WIRAUSAHA SUKSES Nasution, Umar Hamdan; Zahri, Cut; Junaidi, Listya Devi; Iskandar, Eddy; Siregar, Lukman Hakim; Iwanda, Muya Syaroh
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1821

Abstract

Watak dan sikap wirausaha menjadi dasar kemampuan seseorang untuk sukses berwirausaha. Kemampuan seseorang dapat diiperoleh melalui proses pembelajaran. Kegiatan PkM ini untuk memberikan gambaran dan pembentukan watak dan sikap atau yang lebih dikenal dengan sebutan karakter di Desa Galang Suka. Salah satu model proses pembelajaran yang sesuai bagi generasi muda adalah melalui seminar. Kegiatan pengabdian kepada masyarakat dilaksanakan dalam bentuk seminar online bersama mitra. Kegiatan PkM dalam bentuk seminar online menjadi inovasi dan solusi dalam penyebarluasan IPTEK di masa pandemik. Seminar dilaksanakan dengan memberikan materi, diskusi, tanya jawab dan pemberian angket sebagai dasar evaluasi hasil pelaksanaan. Materi yang diberikan pada kegiatan seminar ini adalah motivasi, peluang usaha, komunikasi, kepemimpinan, kreativitas dan inovasi. Berdasarkan hasil angket diperoleh hasil yang sangat memuaskan dimana seminar online PkM Karakter Wirausaha Sukses mampu meningkatkan pengetahuan dan kemampuan peserta untuk berwirausaha
PKM Pelatihan Peningkatan Kinerja TIM PKK Pada Desa Payageli Zahri, Cut; Nasution, Umar Hamdan; Sinaga, Kariaman; Sopang, Fandi Iksandar; Zulkarnaen, Mierna; Junaidi, Listya Devi
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Februari 2025
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v6i1.2561

Abstract

The importance of the performance of the PKK cadre team can make it easier to achieve organizational goals. If these resources can be mobilized quickly, so that they can be used and the organization can run effectively and efficiently, it can be said that an organization's ability to fulfill its stated goals depends on teamwork in building a climate of collaboration.  This service aims to inspire the PKK women's group in Payageli Village to be able to manage their group more effectively and efficiently. The service was carried out by providing team performance training to the PKK women's group in Payageli Village.  The process includes observation, socialization, training, as well as monitoring and assessment as the final stage. The material offered is information regarding basic human resource management concepts, member recruitment and selection processes, human resource development, motivation and leadership and effective communication within teams. To help the PKK women's group in Payageli Village in managing the organization, creating a management structure, and developing the talents of PKK cadres, it is hoped that this can be carried out through this service activity. Based on the results of this activity, PKM participants gained knowledge and knowledge about how to improve the performance of the PKK team to be even better.
ANALISIS SISTEM PENGENDALIAN INTERN PENJUALAN GUNA MENGHINDARI KECURANGAN DI PT. METRO MAKMUR NUSANTARA Anan, Malesa; Junaidi, Listya Devi; Thaib, Zulkifli
Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 1 No. 2 (2024): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/jumali.v1i2.39

Abstract

Perusahaan telah menerapkan system pengendalian intern penjualan yang masih sederhana, sehingga kecurangan atas penjualan produk masih terjadi di perusahaan. Salah satu kecurangan yang terjadi di dalam perusahaan adalah kesalahan harga karena harga tertera di stand tidak sesuai dengan harga pada saat pembayaran di kasa. Kecurangan lain adalah barang dikirim ke supermarket tidak sesuai dengan barang di Gudang dihitung perdus sedangkan barang di Mtero Supermarket dihitung perbuah. Metode penelitian yang digunakan yaitu penelitian deskriptif. Teknik pengumpulan data yang digunakan yaitu wawancara dan kepustakaan. System pengendalian intern yang dilakukan perusahaan masih sangat sederhana dikarenakan system pencatatan penjualan bersifat manual yang menyebabkan internal auditor mengalami kkesulitan untuk melakukan pemeriksaan. Pemeriksaan yang harus dilakukan internal auditor terjun langsung ke swalayan untuk memperoleh data penjualan.
PELATIHAN PENYUSUNAN PERENCANAAN KEUANGAN KELUARGA DI DESA NAMU SIALANG KEC. BATANG SERANGAN KABUPATEN LANGKAT Junaidi, Listya Devi; Atikah, Diyah; Irmadhani, Alia
ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024): April
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/abdidalem.v1i1.13

Abstract

Berdasarkan hasil statistik ditemukan bahwa masih banyak keluarga yang belum sejahtera, salah satu penyebabnya adalah masalah keuangan. Berdasarkan hasil wawancara dengan mitra bahwasanya masih banyak masyarakat di Desa Namu Sialang yang kewalahan dalam mengatur keuangan keluarganya. Selain itu, kebanyakan dari mereka masih belum paham apa pentingnya perencanaan keuangan keluarga dan bagaimana cara penyusunan rencana keuangan keluarga tersebut. Sehingga dikhawatirkan dari ketidaktahuan mereka akan pentingnya perencanaan keuangan keluarga dan bagaimana cara menyusun perencanan keluarga tersebut akan menimbulkan masalah-masalah dalam keluarga mereka bahkan bisa berakibat fatal. Melalui pola kemitraan antara perguruan tinggi (Universitas Dharmawangsa) dengan masyarakat desa pada Desa Namu Sialang yang dikemas dalam sebuah kegiatan pengabdian kepada masyarakat, diharapkan bisa membantu meningkatkan kemampuan masyarakat dalam mengatur keuangan keluarga dan pengetahuan dalam perencanaan keuangan keluarga. Selain itu juga diharapkan dengan adanya pelatihan ini akan meningkatkan angka kesejahteraan keluarga di Desa Namu Sialang. Hasil pengabdian, setelah dilakukan pre tes dan post tes, dari 50 peserta penyuluhan diperoleh hasil 39 peserta telah paham dalam mengelola keuangan rumah tangga, dapat melakukan perencanaan pengelolaan keuangan rumah tangga, dan melakukan pencatatan keuangan rumah tangga dengan baik.
PKM PENINGKATAN JIWA KEWIRAUSAHAAN PADA IBU-IBU PKK DI DESA PAYAGELI Junaidi, Listya Devi; Mulyani, Sri
ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024): April
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/abdidalem.v1i1.14

Abstract

Kegiatan diluar rumah yang dilakukan ibu rumah tangga antara lain posyandu dan arisan bulanan yang dilaksanakan sebulan sekali, sehingga ibu-ibu PKK mempunyai banyak waktu luang di rumah. Oleh karena itu, perlu diciptakan kegiatan bagi ibu-ibu PKK berupa pelatihan keterampilan yang mempunyai nilai ekonomi. Keterampilan ini tidak hanya akan mengisi waktu luang Anda di rumah, tetapi juga memungkinkan Anda menghasilkan uang. Hal ini secara tidak langsung meningkatkan anggaran belanja keluarga dan pendapatan rumah tangga. Beberapa kegiatan pelatihan keterampilan dilakukan secara berkelompok. Kegiatan tersebut meliputi pelatihan untuk meningkatkan jiwa kewirausahaan ibu-ibu di Kelompok PKK, serta materi pemasaran, perencanaan anggaran, dan pelatihan manajemen usaha, termasuk dasar-dasar akuntansi di organisasi nirlaba ini. Kegiatan profit akan memberikan para ibu-ibu yang bernilai ekonomi berupa pemikiran, ide, dan motivasi untuk meningkatkan keterampilannya, serta pelatihan manajemen usaha (pemasaran, penganggaran, dasar-dasar akuntansi) melalui media Zoom, serta pendampingan di lokasi mitra melaksanakan kegiatan. Kegiatan filantropi ini diharapkan tidak hanya menumbuhkan kewirausahaan, meningkatkan keterampilan para ibu dan memanfaatkan waktu luang yang bernilai ekonomi, namun juga berujung pada peningkatan pendapatan rumah tangga.
Gerakan Penanaman Multi Jenis Pohon Buah Lokal Untuk Restorasi Lingkungan di Kawasan Bukit Lawang Siswoyo, Bambang Hendra; Maysarah, Andi; Firah, Al; Junaidi, Listya Devi; Nasution, Asrindah
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.758

Abstract

Kawasan Bukit Lawang merupakan salah satu daerah penyangga ekosistem hutan yang memiliki peran penting dalam menjaga keberlanjutan lingkungan dan kualitas ruang hidup masyarakat sekitar. Namun, peningkatan aktivitas pariwisata, alih fungsi lahan, dan degradasi vegetasi telah mempengaruhi kondisi ekologis kawasan tersebut. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mendukung upaya restorasi lingkungan melalui gerakan penanaman multi jenis pohon buah lokal yang memiliki nilai ekologis, ekonomis, dan adaptif terhadap kondisi alam Bukit Lawang. Metode pelaksanaan meliputi identifikasi lokasi penanaman, penyediaan bibit pohon buah lokal, pelatihan teknis kepada masyarakat, serta aksi penanaman bersama. Selain memperkuat tutupan vegetasi, kegiatan ini diharapkan mampu meningkatkan kesadaran masyarakat mengenai pentingnya penghijauan serta mendorong partisipasi berkelanjutan dalam menjaga kelestarian lingkungan. Hasil kegiatan menunjukkan peningkatan keterlibatan masyarakat, penambahan jumlah tanaman baru, dan terbentuknya model kolaboratif restorasi lingkungan yang dapat direplikasi di wilayah lain.
Analysis Of Factors Determining Factors Of Financial Performance In Tourism Industry Companies In Indonesia Listya Devi Junaidi; Ratna Dina Marviana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7437

Abstract

Since the Covid-19 pandemic, tourism industry companies have experienced losses to bankruptcy. However, in 2022, after the reopening of entertainment and tourism locations, the financial performance of the tourism industry has begun to improve until now. But not all tourism industry companies feel the same way, in fact they are still experiencing losses until now. This can be seen from the value of the company's financial performance as proxied by ROA which is still below the average company health standard of 5.98%. Therefore, the purpose of this study is to analyze the determining factors that influence the financial performance of the tourism industry, namely lavarege, firm size or capital structure. The number of research populations is 30 companies, then reduced using purposive sampling to 24 companies with a 4-year research period (2020-2023). This study uses panel data linear regression analysis which is tested using Eviews 14 software. Then, the researcher also conducted a bankruptcy risk analysis on each company. The results of the study indicate that leverage and firm size are determining factors for financial performance, while capital structure is not a determining factor for financial performance in tourism sector companies listed on the IDX in 2020-2023. Then, the results of the determination coefficient show that the research variables used (leverage, firm size and capital structure) have an influence of only 32.3%. And based on the results of the bankruptcy risk analysis, 4 companies were found to be in the "Financial Distress" category, namely PT Citra Putra Realty Tbk, PT Dafam Property Indonesia Tbk, PT Hotel Fitra International Tbk and PT Pembangunan Graha Lestari Indah Tbk.
The Role of Technology Trust in Moderating AI Literacy, Digital Tax Literacy, and Coretax Utilization on Taxpayer Compliance Listya Devi Junaidi; Ratna Dina Marviana; Aryati Juliana Sulaiman
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.639

Abstract

Purpose – This study aims to examine the effect of Artificial Intelligence (AI) literacy, digital tax literacy, and Coretax utilization on MSME taxpayer compliance in Medan, as well as to analyze the moderating role of technology trust in these relationships. Methods – This research adopts a quantitative approach using an explanatory survey design. Data were collected from 250 MSME actors in Medan who have utilized digital tax systems. The sampling technique used was purposive sampling based on specific criteria. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS) to test the proposed hypotheses and moderation effects. Findings – This study found that AI literacy, digital tax literacy, and the use of Coretax have a positive and significant effect on MSME taxpayer compliance, with Coretax utilization as the strongest predictor with an effect size of 0.079 (7.9%). This model demonstrates acceptable predictive relevance (Q² = 0.127), although the effect sizes of the individual predictors are generally small. Conversely, trust in technology does not moderate the relationship between the independent variables and compliance, as all interaction effects are insignificant and exhibit negligible effect sizes. These results suggest that competency-based factors play a more prominent role than conditional factors in driving compliance behavior during the early phase of digital tax system implementation. Research implications – The findings contribute to the extension of the Technology Acceptance Model by highlighting that technology-related competencies particularly digital tax literacy serve as key determinants of taxpayer compliance in the context of digital taxation. The absence of moderating effects suggests that technology trust is better conceptualized as a direct antecedent rather than a boundary condition within the model. Practically, the results imply that policymakers should prioritize improving taxpayers’ digital and AI literacy through targeted education and training programs to enhance voluntary compliance. Additionally, future research is encouraged to adopt longitudinal designs and incorporate broader variables within an extended TAM framework to better capture the dynamics of technology adoption and compliance behavior in evolving digital tax environments. Originality – This study contributes to the literature by integrating AI literacy, digital tax literacy, Coretax utilization, and technology trust into a single comprehensive model within the context of the newly implemented Coretax system in Indonesia. It provides preliminary evidence on the effectiveness of digital tax transformation in 2025, particularly in MSMEs in Medan, which has been rarely explored in previous studies.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi SDM dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Aried Sumekar; Ratna Dina Marviana; Listya Devi Junaidi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2779

Abstract

In Indonesia, a regulation has been established that requires small businesses to prepare financial statements or maintain proper accounting records, namely Minister of Cooperatives and Small and Medium Enterprises Regulation No. 2 of 2024 concerning Cooperative Accounting Policy. However, despite the enactment of this regulation, in reality, many MSME players still prepare financial statements that do not comply with standards, and some do not prepare financial statements at all. The purpose of this study is to identify the factors influencing the quality of financial statements in SMEs in the city of Medan. The research method chosen is a mixed-methods approach. The population in this study consists of SMEs registered with the Cooperative and SME Agency of the City of Medan. The sample was reduced using purposive sampling with selected criteria, resulting in a total of 113 samples. Data will be analyzed using path analysis (Smart PLS). The results of the analysis indicate that the three independent variables—information technology utilization, human resource competence, and internal control systems—have a positive and significant impact on the quality of SME financial statements. Among these three variables, the internal control system has the most dominant influence, with an effect size of 61.5%. This indicates that the better the implementation of internal control systems, the higher the quality of financial reports produced by SMEs. This finding has practical implications for SME development, particularly in strengthening internal control aspects and improving the utilization of information technology and human resource competencies to support the accountability and transparency of financial reports.
IMPLEMENTASI APLIKASI SAKTI TERHADAP AKURASI DATA PERSEDIAAN BARANG OPERASIONAL PADA KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN UTAMA BELAWAN Handika Salim Siagian; Ratna Dina Marviana; Listya Devi Junaidi; Lukman Hakim Siregar
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9068

Abstract

This study aims to analyze the implementation of the Institutional Financial Application System (SAKTI) on the accuracy of operational inventory data at the Belawan Main Port Authority Office. This study uses a descriptive method with a qualitative approach, with data collection techniques through interviews, observations, and documentation of employees involved in inventory management and the operation of the SAKTI Application. The results show that the implementation of the SAKTI Application can improve the efficiency and integration of the system in the inventory recording and reporting process through the integration of financial modules, as well as the existence of a system validation feature that helps minimize recording errors, thereby improving the accuracy of inventory data. However, there are still several obstacles in its implementation, such as dependence on the internet network and the use of manual recording as an operational tool, which causes delays in data input into the system. Overall, the implementation of the SAKTI Application has made a positive contribution to improving inventory data accuracy and supporting transparency and accountability in the management of operational goods at the Belawan Main KSOP.Keyword:SAKTI implementation, data accuracy, operational inventory.
Co-Authors Adinda, Reza Afriani, Dwi Tika Agus Kurniawan Akbar, Muhammad Fauzi Allia Irmadhani Allia Irmadhani Anan, Malesa Ananda, Tifani Andi Maysarah Andy Satria Anjras Puspita Antoro, Budi Aried Sumekar Arif Rahman Aryati Juliana Sulaiman Asrindah, Asrindah Atika, Diyah Atikah, Diyah Ayu Ade Riyanti Br S Sidauruk, Claudy Octalia Buulolo, Nahazisokhi Cut Zahri Cut Zahri Cut Zahri, Cut Dakhi, Santa Ana Dewi Wahyuni Diyah Atika Diyah Atika Eddy Iskandar Eddy Iskandar Fandi Iskandar Sopang Firah, Al Halvin, Muhammad Handika Salim Siagian Hasibuan, Adinda Khairunnisa Irmadhani, Alia Iskandar, Eddy Iwanda, Muya Syaroh Lukman Hakim Siregar M. Arif Rahman Malesa Anan Malesa Anan Marviana, Ratna Dina Muya Syaroh Iwanda Nasution, Asrindah Nasution, Nandrah Afiati Nasution, Umar Hamdan Ratna Dina Marviana Ratna Dina Marviana Sahnan Rangkuti Santa Ana Dakhi Sarah Nasution Septriawan, Muhammad Reza Sinaga, Kariaman Siregar, Lukman Hakim Siswoyo, Bambang Hendra Sitompul, Siti Rahmah Sopang, Fandi Iksandar Sopang, Fandi Iskandar Sri Mulyani Sri Mulyani Sri Mulyani Syaharman Syaharman Syaiful Amri Syaiful Amri Syamsiar, Syamsiar Syamsurizal - - Syamsurizal Syamsurizal Syarifah Miftahul El Jannah Thaib, Zulkifli Umar Hamdan Nasution Zahra, Ainisa Zulkarnaen, Mierna