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When Digital Finance Is Not Enough: Digital Capability and MSME Business Resilience Rafida Khairani; Herlin Munthe; Sabaruddin Chaniago; Cici Handayani
Journal of Finance Integration and Business Independence Vol. 2 No. 1 (2026): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

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Abstract

This study examines the impact of accounting knowledge and taxpayer attitudes on tax compliance among Small and Medium Enterprises (SMEs) in North Medan. Using a quantitative approach, data were collected through surveys distributed to SME owners and managers who are directly involved in financial decision-making. The study found that both accounting knowledge and positive taxpayer attitudes significantly influence tax compliance. Accounting knowledge enables business owners to understand tax obligations and manage financial records accurately, leading to improved compliance. Meanwhile, taxpayer attitudes, such as the perception of fairness and trust in the tax system, also play a crucial role in determining the level of compliance. The results suggest that enhancing accounting education and fostering positive attitudes toward taxation could improve tax compliance in the SME sector. This research provides valuable insights for policymakers and tax authorities aiming to promote compliance through targeted educational programs and awareness campaigns.
Training on Accurate Software Application for Employees of PT. ASSA Logistics: Enhancing Financial Operational Efficiency through Digital Literacy Cici Handayani; Sharina Amanda; Widy Hastuty; Hermansyah; Zakia Fadilla
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i1.6983

Abstract

This community service activity addresses the low digital accounting literacy among employees of PT. ASSA Logistics, a growing logistics company in Medan. The manual bookkeeping system previously used led to frequent errors, delayed financial reporting, and inefficient operational workflows. This program aimed to enhance the participants' competencies in using Accurate accounting software through structured participatory training. The method applied was Community-Based Participatory Training (CBPT), combining workshops, hands-on simulations, and mentoring sessions involving 25 employees from finance, inventory, and administration divisions. The training was conducted on November 14, 2025, at the company's head office in Medan. Evaluation through pre-test and post-test showed a significant increase in participants' comprehension and practical skills, with an average score improvement of 42%. Furthermore, participants reported increased confidence in managing daily transactions, generating financial statements, and utilizing inventory modules. This activity not only improved individual competencies but also supported the company's digital transformation goals, contributing to better accuracy, efficiency, and decision-making processes. The success of this program highlights the importance of tailored digital training for SMEs in the logistics sector to enhance competitiveness and operational sustainability
Code-Switching Phenomena In Online Communication (Case Study) At Politeknik Unggul LP3M Medan (6th Semester Students AP6A) Cici Handayani
Jurnal Warta Dharmawangsa Vol 20, No 2 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v20i2.8839

Abstract

This study aims to analyze the phenomenon of code-switching in online communication among students of Politeknik Unggul LP3M, especially students from the AP6A major class. The study employed a quantitative descriptive research design involving 15 students as respondents selected using purposive sampling techniques. Data were collected through questionnaires distributed via Google Forms using a five-point Likert scale and supported by documentation of online communication activities. The research variables consisted of Code-Switching Behavior as the independent variable and Online Communication Effectiveness as the dependent variable. The data were analyzed using descriptive statistics and simple linear regression analysis with the assistance of IBM SPSS Statistics version 26. The results showed that students frequently used code-switching in online communication activities through platforms such as WhatsApp, Instagram, Telegram, and TikTok. The regression analysis indicated that code-switching behavior significantly influenced online communication effectiveness with a significance value of 0.001 (<0.05) and an R² value of 0.645. The findings reveal that code-switching helps students communicate more confidently, efficiently, and flexibly in digital interaction. However, excessive use of mixed-language communication may reduce formal language accuracy. Therefore, balanced bilingual communication practices are necessary in academic and social contexts.