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Introduction to the Basic Concept of Simple Financial Recording in MSMEs Syahrizal, Muhammad; Nugroho, Very Sapto; Mardin, Mardin; Antonius, Antonius; Jaya, Andi Eka Putra; Rakhmaji, Iqbal; Sari, Maya; Masriani, Masriani; Nurlinda, Andika; Asma, Asma; Hanif, Faizira Nur
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 3 (2025): Social, Cultural and Historical Studies
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i3.35641

Abstract

Early financial literacy is an essential foundation for developing financial awareness and skills. This program was implemented through the Community Service Program (KKN) in Petiku Village in October 2024. The program aimed to introduce basic financial concepts to micro-entrepreneurs and improve the owners' competency in financial management. The research methods used were interviews, direct observation, and field training to identify problems and provide easy-to-implement financial record-keeping solutions. The results showed that implementing simple financial records, such as cash flow statements, profit and loss statements, and balance sheets, manually can help MSMEs better monitor their finances, make more informed business decisions, and improve operational efficiency. This study concluded that good and regular financial records are crucial for the sustainability and development of MSMEs.
Optimalisasi Keuntungan Usaha Mikro Melalui Penerapan Sistem Biaya Produksi yang Tepat dan Akurat Akmal, Oktafiana; Shara, Yuni; Syahrizal, Muhammad
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i2.2663

Abstract

This community service activity was carried out to address the problem of weak financial management and inaccurate production cost calculation among micro-entrepreneurs, particularly tofu producers in Kampung Tahu Binjai, Binjai City, North Sumatra. Most business owners lacked structured cost recording systems, causing product pricing to rely on intuition rather than accurate cost analysis. Such conditions resulted in operational inefficiencies and reduced profit margins. The main objective of this activity was to strengthen the financial literacy and managerial capacity of MSME actors through integrated training, which included cost of goods manufactured (COGM) calculation using the full costing method, preparation of simple income statements, and the adoption of digital financial recordkeeping. The approach consisted of initial observation, practice-based training, intensive mentoring, and post-activity evaluation to ensure behavioral change and real implementation in the field. A total of 20 tofu producers participated in this program, most of whom had basic educational backgrounds and had never implemented formal accounting systems. The evaluation showed a significant increase in participants’ understanding of fixed and variable costs, COGM computation, and financial reporting. The level of understanding rose from 10% before training to 85–90% afterward, with a participant satisfaction rate of 90%. Moreover, most participants began using simple digital bookkeeping based on spreadsheet applications. Beyond technical skills, this program also fostered awareness of financial discipline, the separation between personal and business finances, and the strategic use of financial statements for decision-making and credit access. The results demonstrate that a literacy-based, practice-oriented, and digitally supported training model can improve the efficiency, transparency, and profitability of microenterprises. This approach can be replicated as a community-based MSME empowerment model to promote sustainable local economic growth and strengthen financial resilience among small-scale food producers in Indonesia.
Penanaman Pohon sebagai Edukasi Publik untuk Pelestarian Lingkungan Yuni Shara; Anggia Arif; Ngajudin Nugroho; Muhammad Syahrizal
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 2 (2024): November
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan partisipasi mahasiswa, staf pengajar dan masyarakat dalam pelestarian lingkungan melalui program penanaman pohon yang dilaksanakan oleh Politeknik Cendana di Fakultas Pertanian, Universitas Islam Sumatera Utara. Menggunakan pendekatan partisipatif, kegiatan ini melibatkan kolaborasi antara perguruan tinggi nasional dan mitra internasional. Program penanaman pohon ini telah berhasil menanam ribuan pohon di area kampus dan sekitarnya. Selain itu, program ini berhasil meningkatkan kesadaran lingkungan di kalangan mahasiswa, staf pengajar dan masyarakat sekitar, serta menambah tutupan hijau di area target. Partisipasi aktif dari berbagai institusi pendidikan memperkuat dampak program ini, menjadikannya model yang efektif untuk kolaborasi lintas batas dalam pelestarian lingkungan. Temuan ini menegaskan pentingnya pendidikan publik dan kerjasama multilateral dalam mencapai tujuan pelestarian lingkungan.
Sistem Pendukung Keputusan Pemilihan Smartphone Kelas Midrange 2023 dengan Menggunakan Metode MAUT Afri Nirmalasari Halawa; Helfrida Hotmaria Sihite; Muhammad Syahrizal
Journal of Computing and Informatics Research Vol 3 No 2 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/comforch.v3i2.1201

Abstract

Smart phones (HP) have become a basic need for society in various aspects of life, from communication, entertainment, information, to work. There are various kinds of cellphones on the market, with various features and specifications offered. The price of cellphones is getting more and more expensive, so consumers' needs for using cellphones are also different. Midrange cellphones are suitable for users who want a cellphone with fairly good specifications, but at a relatively affordable price. Midrange is a category of cellphone that is between the entry-level and high-end categories. Midrange cellphones usually have better specifications than entry-level cellphones, but are not as expensive as high-end cellphones. Therefore, an appropriate midrange class cellphone selection process is needed for people to get a cellphone that suits their needs at an affordable price. In the selection process for midrange class cellphones, a decision-making technique known as SPK (Decision Support System) is required. In this research, the MAUT method is used for the midrange class HP selection process. The level of importance of each criterion is determined by the researcher himself. The final result obtained is that the A5 is the highest midrange class cellphone with a final value (Ui) of 0.865. The second ranked alternative is A13 with a final value (Ui) of 0.857 and the third ranked alternative is A17 with a final value (Ui) of 0.657.
Penerapan Sistem Pendukung Keputusan Seleksi Dosen Non Komputer Terbaik Menggunakan Metode Weighted Product (WP) Lumban, Romayani; Muhammad Syahrizal
Journal of Computing and Informatics Research Vol 3 No 3 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/comforch.v3i3.1492

Abstract

Lecturers are individuals who have professional and scientific expertise, with the main task of changing, developing and disseminating knowledge, technology and art through educational activities, research and community service. Until now, the selection process for Non-Computer Lecturers has focused on experience as an educator, although there are several other criteria that can be used as a basis for selecting Non-Computer Lecturers. These criteria include Grade Point Average (GPA), ability to collaborate in a team, physical and mental health, expertise in interpersonal skills, and ability in Micro Teaching. The selection process for Non-Computer Lecturers requires support from a decision support system (DSS). DSS is part of a computer-based information system (including knowledge-based systems) that is used to assist in decision making in various types of organizations or entities. In this research, the Weighted Product (WP) method is used to select the best Non-Computer Lecturers. The choice of this method is based on its ability to evaluate and select the best solution from a variety of available alternatives. The results obtained from this research are that alternative A1 with the name Lecturer "Melda Panjaitan, M.Pd" with a value of Vi = 0.2220 is the best alternative.
Penerapan Metode Moosra Dengan Pembobotan Rank Order Centroid (ROC) Untuk Pemilihan Supplier Bahan Fresh Dermawan, Agung; Syahrizal, Muhammad; Ulfa, Kurnia
JURNAL RISET KOMPUTER (JURIKOM) Vol. 11 No. 3 (2024): Juni 2024
Publisher : Universitas Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/jurikom.v11i3.8455

Abstract

Perkembangan teknologi yang pesat menuntut sistem terkomputerisasi dalam berbagai aspek, termasuk pemilihan supplier bahan fresh. Proses manual dalam pemilihan supplier berisiko menimbulkan ketidaktepatan dan subjektivitas, yang dapat merugikan perusahaan akibat ketidaksesuaian supplier dengan kebutuhan. Oleh karena itu, diperlukan sistem pendukung keputusan yang dapat membantu menentukan supplier terbaik berdasarkan kriteria tertentu. Metode Multi-Objective Optimization on the Basis of Simple Ratio Analysis (MOOSRA) dengan pembobotan Rank Order Centroid (ROC) diterapkan untuk menangani pemilihan supplier dengan banyak alternatif dan kriteria. Hasil penelitian menunjukkan bahwa metode ini mempercepat dan meningkatkan akurasi proses seleksi supplier. Dari hasil perangkingan, supplier Rumah Jamur (A3) mendapatkan nilai tertinggi 36,43, sehingga menduduki peringkat pertama sebagai supplier terpilih. Dengan penerapan metode ini, jumlah supplier yang mendaftar berpotensi meningkat, memungkinkan seleksi yang lebih luas dan optimal. Sistem yang dikembangkan tidak hanya membantu perusahaan dalam memilih supplier terbaik tetapi juga meningkatkan efisiensi dalam pengelolaan data dan pengambilan keputusan. Dengan demikian, integrasi teknologi dalam proses ini sangat diperlukan untuk meningkatkan efektivitas operasional perusahaan dan memastikan ketersediaan bahan fresh yang berkualitas sesuai dengan standar yang telah ditetapkan.
Animal Caregiver Selection by Applying ARAS Method Decision Support System and Entropy Weighting Utomo, Dito Putro; Syahrizal, Muhammad; Hondro, Rivalri Kristianto; Saputra, Imam
Building of Informatics, Technology and Science (BITS) Vol 7 No 1 (2025): June (2025)
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bits.v7i1.7048

Abstract

Animal care is a profession that is responsible for taking good care of animals or checking the condition of animals for the purpose of animal health. To get a qualified animal care worker according to the company's needs, it takes quite a long time, because animal care workers who apply for a job at a company must first go through several tests in order to meet the criteria required by the company. So that animal care workers are needed and required to care for animals, maintain their health and pay attention to the nutrition of the animals. So that there is no extinction of protected animals. The current animal care worker acceptance procedure in the wildlife park is that applicants submit identity files, if they pass the applicant's files, they take an interview test and the last test, the applicant must practice in the field directly to find out how well the applicant is able to adapt to animals. In calculating the value, problems often occur in this acceptance process. A decision support system (DSS) is an interactive information system that provides information, modeling, and data manipulation. In this case, the author uses the Entropy method and the ARAS (Additive Ratio Assessment) method to solve it. The Entropy method can be used to calculate weights based on data characteristics in the criteria, the higher the variation between data in the criteria, the higher or more important the weight of the criteria. While the ARAS (Additive Ratio Assessment) method is used for ranking. The use of the Entropy method as a weighting aims to ensure that the weighting process is carried out based on objective value assignment. In the application of the Entropy Method, a weighting of the criteria value is produced where the criteria with the highest to lowest values ​​are Certificate, Work Experience, Age, Interview and Education with the highest value being 0.768 and the lowest being 0.021. Then the process of applying the selection of animal nurses using the ARAS method obtained the result that alternative A1 was selected as an animal nurse with a value obtained of 0.0816.
Sistem Pendukung Keputusan Pemilihan Customer Service Terbaik Menggunakan Metode WASPAS (Weight Aggregated Sum Product Assesment) Robiah Al-Adawiyah; Ritonga, Devi; Muhammad Syahrizal
Journal of Decision Support System Research Vol. 1 No. 2 (2024): January 2024
Publisher : ADA Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64366/dss.v1i2.38

Abstract

Customer service plays a very important and problematic role in forming the image of a company or organization, so with the help of customer service every customer or consumer can ask and use the information provided both about services and goods. Both verbal and non-verbal communication methods in customer service have a significant impact on the image of a company or organization. In order for the company's services to be provided optimally and maximally to customers, everyone must support each other. Qualification standards have a significant impact on excellent customer service in a company or organization. Effective customer service plays a key role in building good customer relationships and ensuring their satisfaction. Therefore, choosing the right customer service is important for companies as well as organizations. So we need a Decision Support System (SPK) in solving this problem. So that a Decision Support System (DSS) is needed in solving this problem. In this study using the Weight Aggregated Sum Product Assessment (WASPAS) method. This method uses an approach to selecting the highest and lowest values ??that can be optimized to provide more accurate results. Several methods on decision support systems in producing the best alternatives include SAW, WP, AHP, MOORA, MOOSRA and OCRA. WASPAS (Weight Aggregated Sum Product Assessment) is one of the methods that can do this to reduce errors or to optimize the evaluation of the selection of the highest and lowest values. This method is a unique combination of the MCDM approach, namely the weighted numerical model (WSM) and the Product Weight Model (WPM). One of the problems faced in the selection of customer service is due to the large number of people who register, therefore to determine the best customer service acceptance the company conducts data collection by determining the criteria and weights that must be met to carry out the calculations, so that the best alternative results can be obtained. it can be concluded that the WASPAS (Weight Aggregated Sum Product Assessment) method is very appropriate to use in selecting the best customer service. Evidenced by the results being in alternative (A1), namely Daughter as the best preference with a value of 3.19755, so that a decision support system with the WASPAS (Weight Aggregated Sum Product Assessment) method can help a company or a particular brand in choosing the best customer service to work together in companies or other agencies.
Co-Authors Abdul Karim Ade Septi Rezeki Anggreani Binjori Advent Halawa Afri Nirmalasari Halawa Agung Dermawan Agus Minta Riang Zega Aida Sopia Aisyah, Sity Akbar, Aswin Akmal, Oktafiana Alwin Fau Amanda Pratama Amanudin Harahap Ananda, Rizky Anggia Arif Anri Muda Siregar Antonius Antonius Ardian Fadly Telaumbanua Ari Gunawan Rambe Armansyah Ritonga Asma Asma Berry Richard Ornos Sinambela Buang, Nursahar Cahyo, Robi Dwi Daulay, Nelly Khairani Dermawan, Agung Devi Purnama Sari Didi Prawira Suprayogi Dito Putro Utomo Dona Roni Tambunan Dwina Pri Indini Dwina Priindini Ebenezer Bangun Efidoren L Nainggolan Eka Gustina Bancin Ekawati, Yuni Andri Endhika Endhika Enzel Febrianti Telaumbanua Fadillah, Rizkah Fadlina Fince Tinus Waruwu Fitri Handayani Lubis Fuady Mahbub Garuda Ginting Halawa, Advent Hanif, Faizira Nur Hapipuddin Hapipuddin Haryati Haryati Hasanah, Nurul Riska Helfrida Hotmaria Sihite Hetty Rohayani Hotni Rotua Br Hutapea Hutabarat, Sumiaty Adelina Ida Mayanju Pandiangan Ilhamsyah Ilhamsyah Imam Saputra Intan Maharani Iwan Setia Budi Jamillah Nasution Jaya, Andi Eka Putra Karto Wijaya Karto Wijaya, Karto Kennedi Tampubolon Kevin Yanto Sarumaha Khairun Nisa Ulfa Khairunnisa Khairunnisa Kristian Siregar Kurnia Ulfa Lince Tomoria Sianturi Liza Handayani Lumban, Romayani Malango, Monika Stefani Manik, Lastri Mardin, Mardin Marta Zega Masriani . Matondang, Hasiholan Maulidza, Dwi Maya Sari Mei Warni Zendrato Mesran, Mesran Miya Putri Daulay Muammar Muammar, Muammar Muhammad Fajar Rizky Muhammad Rezki Wasallam Muhammad Sayuthi Murdani Murdani Murdani Murdani Murdani Murdani Murdani, Murdani Nelly Astuti Hasibuan Ngajudin Nugroho Nola Dita Puspa NS, Eka Widya Nugroho, Very Sapto Nurainun Hasanah Sinaga Nurlela Nurlela Nurlinda, Andika Oktavian Laksamana Suryo Ongah, Harun Pagan, Darmandra Mirza Pradana, Ari Purba, Rohan Kristini Purnama Sari, Dian Putri Ramadhani Rahayul Kahfi Rakhmaji, Iqbal Rangkuti, Fiqri Hidayat Renta Gracia Tampubolon Ridha Ismadiah Rika Irwanti Ritonga, Devi Rivalri K. Hondro Rivalri Kristianto Hondro Rizka Rahayu Pasaribu Rizky Maulana Pribadi, Rizky Maulana Roberto Valentinus Manurung Robiah Al-Adawiyah Rombekila, Aryani Ronda Deli Sianturi Sabrina, Elisa Saidi Ramadan Siregar Samsuri, Syahrul Sarwandi Wandi Septa Fenly Sinaga shara, yuni Siagian, Edward Robinson Simangunsong, Santi Sinurat, Sinar Siregar, Anggi Jaya Maulana Sitorus, Jepri Saprianto Situmorang, Dharma Bakti Soeb Aripin Suha Alvita Supiya Supiya Surya Darma Nasution Teresia Teti Ernawati Ndruru Tesa Aurelia Siregar Thesa Noveninta Ginting Ulfa, Kurnia Vina Winda Sari Wardi, Syah Yuanda, Richa Yuni Shara