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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mirai Management Jurnal Ekonomi Integra J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Magister Pendidikan IPA Minda Baharu YUME : Journal of Management Jurnal Mantik Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Proceeding of National Conference on Accounting & Finance TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Journal of Energy and Electrical Engineering (JEEE) JURMA : Jurnal Program Mahasiswa Kreatif Brahmana : Jurnal Penerapan Kecerdasan Buatan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JINAV: Journal of Information and Visualization International Journal of Business, Technology, and Organizational Behavior (IJBTOB) JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Community Service Jurnal Media Informatika Jurnal Bisnis Mahasiswa Joong-Ki : Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat JOEL: Journal of Educational and Language Research Journal of Research and Publication Innovation OKTAL : Jurnal Ilmu Komputer dan Sains IIJSE Joong-Ki Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Yudi Prayoga
Universitas Labuhanbatu
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The Role Of Financial Statements On Increasing Income In SMEs Harahap, Saimajuli Sahro; Halim, Abdul; Prayoga, Yudi
International Journal Of Community Service Vol. 2 No. 2 (2022): May 2022 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i2.80

Abstract

PKM (Community Service) activities carried out by the author in Kampung Kampung Baru Promise West Bar District together with Small and Medium Enterprises (UKM). The purpose of this Community Service Activity is to provide knowledge and understanding of the recording of financial statements in a simple and structured manner. Financial reports that function as a tool to analyze financial performance that can provide information about financial position, so that it can be used as a basis for decision makers in increasing income for SMEs and providing opportunities for SMEs to develop their businesses. The implementation method is to make observations that identify SME actors who have not recorded financial statements in a simple and structured manner. For the results, assistance and socialization were carried out which invited several SME players and startup business actors as many as 21 participants. In the implementation of this companion and socialization, it shows that the importance of recording financial statements for SMEs in increasing income for each period of recording financial statements. After the mentoring and socialization, the authors distributed questionnaires to measure the knowledge and understanding of the participants and the results showed that 78% of the participants already knew what financial reports were and understood how to make simple financial reports for their business.
The Application Of Health Protocols For SMP Negeri 5 Bilah Barat After Covid-19 Diana, Melly Nova; Pristiyono, Pristiyono; Prayoga, Yudi
International Journal Of Community Service Vol. 2 No. 1 (2022): February 2022 (Indonesia - Malaysia - Philippines)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i1.81

Abstract

Corona Virus or what is often called Covid-19 is a virus that in early 2020 became a disease that attacked the community and was very scary for children and all citizens in the world. There are so many factors that cause the continued increase in Covid-19 patients, one of which is the public's ignorance about Covid-19, which makes it easy for the government to identify cases. Seeing from the potential of people who have to heed the government's appeal that we are required to work and worship at home for a while to prevent the transmission of Covid-19. The coronavirus outbreak was not only felt in the health sector but also penetrated all sectors including the education sector. In the education sector, the Covid-19 pandemic has created a policy to organize online education. Then Covid-19 also has an impact on the world of education starting from the basic education level to tertiary education. In the implementation of community service, the method used is socialization by explaining material about the Definition of Covid-19, Causes of Covid-19, Prevention of Covid-19 transmission, and How the coronavirus attacks our bodies. by using tools in the form of power points, distributing questionnaires, and practicing directly how to wash hands properly and correctly to students of SMP Negeri 5 Bilah Barat.
Introduction To Digital Marketing In Smes In Kampung Baru Village Izagi, Dwi; Pristiyono, Pristiyono; Prayoga, Yudi
International Journal Of Community Service Vol. 2 No. 1 (2022): February 2022 (Indonesia - Malaysia - Philippines)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i1.83

Abstract

Technological developments in this day and age are growing very rapidly, this affects small and medium enterprises (SMEs), because inevitably small and medium enterprises (SMEs) must follow the developments of the times otherwise they will be left behind. SMEs as one type of business that plays an important role in increasing the economic growth of a country, requires an appropriate marketing strategy so that products can be sold in the market. Digital marketing is the marketing of products or services through digital media and the internet. Digital marketing is a solution for SMEs in this technological era. The problem faced by SMEs in the village of Kampung Baru Depan is the lack of knowledge about Digital Marketing. This service activity aims to introduce Digital Marketing to SMEs in the village of Kampung Baru Kontak. with the lecture, discussion and question and answer method. The service provider provides material about Digital Marketing, marketing strategies and steps to start Digital Marketing for SMEs in the village of Kampung Baru Promise. The results of this service activity are SMEs in the village of New Promise, which previously used only conventional marketing methods, through this service activity, they could find out another method, namely digital marketing (Digital Marketing) and also practice it directly.
Utilization Of Coconut Water Post Covid-19 Vaccine For Students Of West Bilah State 5 junior high school Pasaribu, Rodiah; Pristiyono, Pristiyono; Prayoga, Yudi; Siregar, Marlina
International Journal Of Community Service Vol. 2 No. 2 (2022): May 2022 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i2.86

Abstract

Corona virus (COVID-19) is an infectious disease caused by the SARS-CoV-2 virus. Most people who contract COVID-19 will experience mild to moderate symptoms, and will recover without special treatment. However, some people will experience severe pain and require medical assistance. The spread of this virus also has an impact on health that occurs through the mouth or nose of an infected person through small fluid particles when the person coughs, sneezes, talks, sings, or breathes.The Covid-19 vaccine is a biological product that contains antigens in the form of microorganisms or part of the resulting substance which is processed in such a way that it is safe, which when given to a person will cause active specific immunity. The Indonesian government's efforts in dealing with the Covid-19 problem aim to create herd immunityso that people become more productive in carrying out their activities. Coconut water is a clear liquid tapped from young, green coconuts, which contains several nutrients and electrolytes. More than 95% of coconut content is water. In the implementation of community service, the method used is socialization by explaining material about Covid-19, Utilization of coconut water, vaccines, various types of vaccines. The implementation of these activities was explained with the help of power points and the distribution of questionnaires.
Faktor-Faktor yang Mempengaruhi Keunggulan Bersaing Kenzi Cafe di Era Modern Ningsih, Milda Suci; Pristiyono, Pristiyono; Prayoga, Yudi
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.650

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh inovasi produk, word of mouth, dan persepsi konsumen terhadap keunggulan bersaing Kenzi Cafe. Jenis penelitian yang digunakan adalah kuantitatif. Sampel berjumlah 96 responden yang merupakan pelanggan Kenzi Cafe, dengan penentuan menggunakan rumus Lemeshow karena populasi tidak diketahui. Teknik pengumpulan data dilakukan melalui observasi, dokumentasi, dan kuesioner dengan skala Likert. Analisis data mencakup uji asumsi klasik (multikolinearitas, heteroskedastisitas, dan normalitas), serta uji regresi linier berganda dengan uji t (parsial), uji F (simultan), dan koefisien determinasi. Hasil penelitian menunjukkan bahwa inovasi produk, word of mouth, dan persepsi konsumen secara parsial berpengaruh signifikan dan positif terhadap keunggulan bersaing Kenzi Cafe. Secara simultan, ketiga variabel tersebut juga berpengaruh terhadap keunggulan bersaing. Implikasi dari penelitian ini menunjukkan pentingnya bagi Kenzi Cafe untuk terus melakukan inovasi, membangun persepsi positif di benak konsumen, serta memanfaatkan word of mouth sebagai strategi promosi yang efektif untuk meningkatkan keunggulan bersaing di tengah tantangan industri kuliner modern.
ANALYSIS OF INCOME AND WELFARE OF OIL PALM FARMERS IN TANJUNG PASIR VILLAGE SOUTH KUALUH DISTRICT NORTH LABUHANBATU REGENCY Prayoga, Yudi; Harahap, Fitra Syawal
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 12, No 1 (2025): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v12i1.7552

Abstract

this study aims to analyze: oil palm farming income, household income, household income allocation, the proportion of household food consumption expenditure, the proportion of household non-food consumption expenditure, and the level of welfare of households oil palm farmers. The research was carried out in May-June 2024 in Tanjung Pasir Village, South Kualuh District, North Labuhanbatu Regency. The population of this study was 62 people with a sample of 38 people using Slovin Formula taken at Simple Random. Data analysis used is qualitative and quantitative descriptive analysis. The results showed income from oil palm farming an average of Rp 5,779,825 / month. Household income comes from oil palm farming, other farming, non-farming, and income from household members. The average household income is Rp 8,607,017 / month. The allocation of household income to food needs per month amounted to Rp 1,324,421 or 15.35% and non-food needs amounted to Rp 7,282,596 or 84.61%. The proportion of household food consumption expenditure per month of 15.39% means that 15.39% of household expenditure is allocated to food. The proportion of non-food consumption expenditure of households per month is 84.61%, which means that 84.61% of household expenditure is allocated for non-food expenditure. Based on the proportion of food consumption (PKP) and the proportion of non-food consumption (PKNP) of oil palm farmer households, it is concluded that the level of welfare of oil palm farmer households in Tanjung Pasir Village, South Kualuh District, North Labuhanbatu Regency is classified as a prosperous household.
Pendampingan Pemanfaatan Media Canva Sebagai Alat Peraga Bisnis Bagi Industri Usaha Keripik Tempe Desa Lingga Tiga Yudi Prayoga; Abdul, Halim; Syaiful Zuhri Harahap; Muhammad Syahfii; Sayidina Umar; Fitra Fadlan
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 2 (2025): April-Juni 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i2.11827

Abstract

Perkembangan teknologi memberikan peluang besar bagi pelaku usaha mikro kecil dan menengah (UMKM) untuk meningkatkan daya saing melalui strategi promosi digital. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha keripik tempe di Desa Lingga Tiga dalam memanfaatkan media Canva sebagai alat peraga bisnis. Metode pelaksanaan terdiri atas tiga tahapan: pemetaan permasalahan mitra, perancangan pelatihan, dan pendampingan langsung. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam mendesain materi promosi menggunakan Canva, seperti poster, stiker produk, dan konten digital lainnya. Peserta menunjukkan antusiasme tinggi dan mampu menghasilkan desain visual yang menarik secara mandiri. Kesimpulannya, pemanfaatan Canva terbukti efektif sebagai media bantu promosi bagi UMKM, serta mampu mendorong transformasi digital dalam pemasaran produk lokal. Program ini memberikan kontribusi positif terhadap pengembangan kapasitas SDM dan daya saing usaha keripik tempe di era digital
Inovasi Dalam Meningkatkan Nilai Jual Tempe Sebagai Salah Satu Komoditas Utama Umkm Di Desa Simpang Empat Kab. Labuhanbatu Utara Sundari, Sundari; Prayoga, Yudi; Al Ihsan Nasution, Muhammad Ali
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5899

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan nilai jual tempe sebagai salah satu komoditas utama UMKM di Desa Simpang Empat, Kabupaten Labuhanbatu Utara. Melalui pelatihan pengembangan produk tempe rasa, kegiatan ini difokuskan pada inovasi produk dan strategi pemasaran untuk meningkatkan daya saing UMKM. Pelatihan melibatkan 30 peserta yang terdiri dari pelaku UMKM dan anggota PKK setempat. Metode pelaksanaan mencakup ceramah kreatif, praktik langsung, dan diskusi interaktif. Peserta diajarkan cara membuat tempe rasa dengan variasi bumbu alami seperti bawang putih, ketumbar, dan cabai, serta mengolahnya menjadi kripik tempe yang memiliki cita rasa unik dan bernilai gizi tinggi. Selain itu, peserta juga dibekali dengan pengetahuan tentang strategi pemasaran digital, termasuk pemanfaatan media sosial untuk memperluas jangkauan pasar. Hasil pelatihan menunjukkan peningkatan keterampilan peserta dalam mengolah tempe serta antusiasme yang tinggi dalam menerapkan inovasi produk. Dampak ekonomi yang diharapkan adalah peningkatan pendapatan pelaku UMKM melalui produk tempe rasa yang berkualitas dan mampu bersaing di pasar lokal maupun nasional. Pelatihan ini diharapkan dapat berkontribusi pada pengembangan UMKM dan perekonomian lokal di Desa Simpang Empat.
Pengaruh Pemanfaatan Sistem Informasi Keuangan Daerah dan Pemahaman Standar Akuntansi Pemerintah Terhadap Sistem Pengendalian Laporan Keuangan Nasution, Nazariah; Prayoga, Yudi; Siregar, Marlina
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 2: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i2.7403

Abstract

This research is grouped on associative quantitative methods that are characterized by asking the relationship between two or more variables ( Sugiono 2019 : 65 ) to determine the effect of the relationship of the independent variable with the dependent variable.  With a sample of 90 respondents, as known as variable X1 is the utilization of regional financial information systems, variable X2 is the understanding of regional accounting standards and variable Y is the financial statement control system. Stated, Based on research that obtained Fhitung value of 26.811 is greater than 2.71 and sig. 0.000 < 0.05 indicates that the utilization of the regional financial information system (X1) and understanding of Government Accounting Standards (X2) simultaneously have a positive and significant effect on the financial statement control system (Y).  And found that the value of R Square (R2) of 0.367. Which means that the financial statement control system can be explained by the variable utilization of regional financial information systems and understanding of government accounting standards by 36.7%, while the remaining 63.3% are influenced by other factors not examined in this study.
Pengaruh Harga, Kualitas Produk, Variasi Produk, Live Streaming Selling Terhadap Keputusan Pembelian Fashion Pada Toko Alva Store di Labuhanbatu Handayani, Mey Lena; Prayoga, Yudi; Hendry, Raja Saul Marto
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 2: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i2.7408

Abstract

This study aims to analyze the effect of price, product quality, product variety, and live streaming selling on fashion purchasing decisions. Poor quality products can reduce brand awareness and hamper purchasing decisions. The research methodology used a quantitative approach by distributing questionnaires to fashion consumers in Labuhanbatu. The data obtained were analyzed using multiple regression techniques to identify the extent to which each independent variable affects financial behavior. Price, product quality, product variety, and live stream selling all have a positive and significant influence on purchasing decisions. Product quality has the strongest influence, followed by product variety, live streaming selling, and price. This suggests that these factors must be considered and managed properly to improve consumers ' purchasing decisions. The value of R Square .852 indicates that 85.2% of the variation in purchase decisions can be explained by these four variables. This suggests that the model has excellent predictive capabilities.
Co-Authors A Halim Abd. Halim Abdul, Halim Ade Dwi Irawan Ade Parlaungan Nasution, Ade Parlaungan Agustina Sitompul Ahmad Al Ihsan Nasution, Muhammad Ali Amelia Marisna Ananda Vadhiel Mali Anita Sri Rejeki Hutagaol, Anita Sri Rejeki Anjeli, Rafita Aulia Arsal, Surya Auliya Fadhillah AZIDDIN HARAHAP Azmi Rizki Tanjung Bhakti Helvi Rambe Broto, Bayu Eko Budi Febriani Budi Pebriani Christine Herawati Limbong Dani, Ayu Rama Dewi Puji Astuti, Dewi Puji Dewi Rama Niati Diana, Melly Nova Dinda Karansita Hasibuan Dinda Karasinta Hasibuan Eka Sartika Nasution Elida F S Simanjorang Elida Florentina Sinaga Simanjorang Elvianti Syaputri Elvina Elvina Elvina Elvina Elvina, Elvina Elvira Elvira Erni Agnesia Eva Fitria Evyta Wismiana Fadzil Hanafi Asnora Fauziah Hanum Fitra Fadlan Halim, Abd Handayani, Mey Lena Harahap, Fitra Syawal Harahap, Saimajuli Sahro Hasibuan, Admiral Arif Herawati Limbong, Christine Heru Satria Tambunan Heru Syahputra Ibrahim Ibrahim Ihsan, Muhammad Ali Al Iin Parlina Irda Ramanda Nasution Izagi, Dwi Juliana Juliana Junita Lubis Lestari, Mitra Dwi Lestari, Yunita Wahyu Lubis, Junita M. Ali Al Ihsan Maria Silaban Masrizal Masrizal Muhammad Ali Al Ihsan Muhammad Rangga Prasetya Muhammad Sodikin Muhammad Syahfii Muhammad Yasir Arafat Pohan Mulya Rafika Munthe, Abdillah Menri Musthafha Haris Munandar Nasution, Meisa Fitri Nasution, Nazariah Nasution, Siti Lam’ah Ningsih, Milda Suci Nova Indriyani Nova Jayanti Harahap Novrihan Leily Nasution Nur'ainun Gulo Oktaviani, Devia Salisa Pakpahan, Ribkha Esterlita Pasaribu, Rodiah Pitriyani Pitriyani Pitriyani Pitriyani Pristiyono Pristiyono Pristiyono, Pristiyono Raja Saul Marto Hendry Ramadhan, Su’aib Ramadhayani, Ayu Rambe, Bhakti Helvi Ratih Rahulina Riadi, Slamat Ribkha Esterlita Pakpahan Rido Rido Rijadi, Bloko Budi Rika, Syahmewah Ritonga, Mulkan Robi Syahputra Rudy Antoni Salim Safitri, Sindy Firliana Safri, Hayanuddin Salim, Rudy Antoni Sanjaya, Mahmud Azi Sari, Emi Ratna Sarkawi, Sarkawi Sayidina Umar Septika Putri Shella Agustin Sihombing, Widya Fransiska Simbolon, Pratiwy Br. Sinaga Simanjorang, Elida Florentina Sipahutar, Prayogi Darmansyah Siregar, Dewi Kamaliah Siregar, Khairunnisa Siregar, Mardiana Siregar, Marlina Siregar, Raihan Akbar Siti Aminah Siregar Sundari Sundari Syahputra, Rizki Syaiful Zuhri Harahap Tambak, Siti Regina Ummi Batubara, Nur Syamsu Wahyuni, Ely Yuniman Zebua Zufrie, Zufrie Zulkifli Musannip Efendi Siregar