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Business SENTRALISASI SEIKO : Journal of Management & Business At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MUHARRIK: JURNAL DAKWAH DAN SOSIAL AT-TURAS: Jurnal Studi Keislaman Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JESI (Jurnal Ekonomi Syariah Indonesia) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL LENTERA BISNIS Jurnal Proaksi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Management of Zakat and Waqf Journal (MAZAWA)) Journal La Bisecoman INTELEKTIVA Jurnal Ekonomi Efektif Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) Kafa’ah: Journal of Gender Studies Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JES (Jurnal Ekonomi STIEP) Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Business and Accounting Education Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Society: Jurnal Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Management and Business J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Talaa : Journal of Islamic Finance Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Economics and Bussiness Al-Hisbah Jurnal Ekonomi Syariah Al-Istinbath: Jurnal Hukum Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Journal of Accounting Research, Organization and Economics (JAROE) AHKAM : Jurnal Hukum Islam dan Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) e-Jurnal Apresiasi Ekonomi JAKBS Journal of Economics and Management Scienties Aktiva: Journal Of Accountancy and Management Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Lathaif: Literasi Tafsir, Hadis dan Filologi JAT (Journal of Accounting and Tax) Social Science Academic Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management Iltizamat : Journal Of Economic Sharia Law and Business Studies Journal of Islamic Economics and Finance Indonesian Journal of Multidisciplinary Scientific Studies Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi dan Pembangunan Indonesia JEMARI : Jurnal Edukasi Mahasiswa Sunan Giri Bima Polyscopia Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Accounting Law Communication and Technology Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) RUBINSTEIN Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Proceeding International Conference on Islamic Economics Community Services GLOSSARY Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki AL-UJRAH: Jurnal Ekonomi Islam Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan As-Syirkah: Islamic Economic & Financial Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi JIMEKA E-Jurnal Akuntansi Jurnal Simki Economic International Journal of Islamic Business Management Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) BORJUIS (JURNAL OF ECONOMY) Share Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan International Journal of Kita Kreatif Sosio e-kons Jurnal Ekonomi Syariah Darussalam (Jesdar)
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara
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TINGKAT KESADARAN MASYARAKAT TENTANG PENTINGNYA WAKAF DI KOTA MEDAN Dinda Dewi Anggriyani Silitonga; Fredly Fadhila; Siti Diana Nst; Yenni Samri Juliati Nasution
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026): June
Publisher : CV. Barokah Publsiher

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

Abstract

Wakaf merupakan instrumen filantropi Islam yang berperan penting dalam mendukung pembangunan sosial dan ekonomi masyarakat. Namun, tingkat pemahaman masyarakat mengenai wakaf, khususnya wakaf uang dan wakaf produktif, masih relatif rendah. Penelitian ini bertujuan untuk menganalisis tingkat kesadaran masyarakat tentang pentingnya wakaf di Kota Medan serta mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian menggunakan metode kualitatif deskriptif dengan pendekatan studi literatur dan wawancara terhadap tiga informan yang terdiri dari dua mahasiswa dan satu masyarakat umum. Data dianalisis menggunakan model Miles dan Huberman melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa masyarakat Kota Medan telah memiliki kesadaran yang cukup baik mengenai pentingnya wakaf dan memahami wakaf sebagai ibadah yang memberikan manfaat jangka panjang bagi masyarakat. Namun, pemahaman mereka masih didominasi oleh wakaf dalam bentuk tanah dan bangunan, sedangkan pengetahuan mengenai wakaf uang dan wakaf produktif masih terbatas. Tingkat kesadaran masyarakat dipengaruhi oleh literasi wakaf, persepsi terhadap wakaf, kondisi ekonomi, serta kepercayaan terhadap lembaga pengelola wakaf. Oleh karena itu, diperlukan peningkatan edukasi, sosialisasi, pemanfaatan media digital, dan transparansi pengelolaan wakaf untuk mendorong partisipasi masyarakat secara lebih luas. Dengan demikian, potensi wakaf dapat dioptimalkan sebagai instrumen pemberdayaan ekonomi dan kesejahteraan sosial masyarakat.
An Analysis of the Implementation of Cloud-Based Accounting Software to Improve the Efficiency and Effectiveness of Financial Record-Keeping at CV Alfadh Parfum in Medan Uci Kirani Rambe; Yenni Samri Juliati Nasution; Zuhrinal M Nawawi
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15726

Abstract

The development of cloud-based accounting information systems has encouraged companies to undergo digital transformation in financial management. Previous research generally indicates that cloud-based accounting systems can improve operational efficiency and the quality of financial reporting. However, research that simultaneously measures improvements in efficiency and effectiveness and explains the underlying mechanisms of accounting information systems driving these improvements in small and medium-sized enterprises remains limited. This study aims to analyze the implementation of cloud-based accounting software in improving the efficiency and effectiveness of financial record-keeping at CV Alfadh Parfum. The research method used is a qualitative approach supported by quantitative analysis. The study was conducted at CV Alfadh Parfum in Medan, involving 10 informants consisting of the owner, an administrator, and employees who use the accounting system. Data were collected through interviews, observations, and documentation, then analyzed using the stages of data reduction, data presentation, and drawing conclusions, as well as quantitative analysis based on recording time and error rates before and after software implementation. The research findings show that the implementation of cloud-based accounting software (XAI) can improve the efficiency of financial record-keeping by 66.05%, as evidenced by a reduction in transaction recording time from 5 minutes to 2 minutes per transaction—equivalent to a time savings of 75 hours per month. In addition, the effectiveness of financial record-keeping also increased by 75%, as evidenced by a reduction in the error rate from 4 instances to 1 instance per day. These improvements in efficiency and effectiveness are supported by XAI’s system features, such as data validation through error alerts, transaction restrictions in case of discrepancies, transaction history, and real-time, transparent, and reliable reporting. Thus, the implementation of cloud-based accounting software not only improves operational efficiency but also enhances the accuracy, transparency, and quality of financial information to support decision-making.
Pengaruh Sistem Pengendalian Internal dan Kualitas Sistem Informasi Akuntansi terhadap Akurasi Perhitungan Biaya Produksi pada PT.Tunggal Mitra Plantation-PKS Manggala Kabupaten Rokan Hilir Mukhazza Albitha Alsha; Yenni Samri Juliati Nasution; Muhammad Syabudi
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4480

Abstract

This study aims to examine the influence of internal control systems and the quality of accounting information systems on the accuracy of production cost calculations at PT. Tunggal Mitra Plantation – PKS Manggala. Accurate production cost calculation is essential for improving operational efficiency, supporting managerial decision-making, and ensuring reliable financial reporting. This research employs a quantitative approach using a survey method. The population consists of employees involved in accounting, finance, and production activities, with 31 respondents selected through the total sampling technique. Data were collected using structured questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that the internal control system has a significant positive effect on the accuracy of production cost calculations. Likewise, the quality of the accounting information system significantly enhances the accuracy of cost determination. Simultaneously, both variables demonstrate a significant influence on production cost accuracy, indicating that effective internal controls supported by reliable accounting information systems contribute to more precise and consistent cost calculations. The coefficient of determination (Adjusted R Square) of 0.810 shows that 81% of the variation in production cost accuracy is explained by these two variables, while the remaining 19% is influenced by other factors not examined in this study. These findings highlight the importance of strengthening internal control mechanisms and improving accounting information system integration to enhance operational performance, cost management, and strategic decision-making.
The Influence of Halal Brand Awareness and Halal Label on Purchase Decisions at Saudi Stores in Banda Aceh City with Religiosity as a Moderating Variable Suci Rahmadhani; Novi Indriyani Sitepu; Hendra Halim; Yenni Samri Juliati Nasution
International Journal of Kita Kreatif Vol 3, No 1 (2026): International Journals Kita Kreatif Vol. 3 No.1 Februari 2026
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v3i1.825

Abstract

This study aims to quantify the influence of halal brand awareness and halal label on purchase decision at Saudi Store in Banda Aceh City with religiosity being a moderation variable. In this study, primary and secondary data collected were used to support the analysis process. The population of this study were Saudi Store consumers domiciled in Banda Aceh City, with a total sample of 150 respondents. The number of samples was determined using the Hair formula and taken using a non-probability sampling technique. This study used a quantitative approach with data collection through questionnaires. The data obtained were analyzed using multiple linear regression and Moderate Regression Analysis (MRA), which were then analyzed using the SPSS data processing program. The results showed that halal brand awareness and halal label had a positive and significant effect on the purchase decision of Saudi Store in Banda Aceh City. The results of this study indicate that religiosity acts as a pure moderating variable in the relationship between halal brand awareness and purchase decision where the interaction of religiosity strengthens the influence of halal brand awareness on purchase decision. Then the results of this study show that religiosity plays a role as a pure moderating variable in the relationship between halal labels and purchase decisions among Saudi Store consumers in Banda Aceh City, but the interaction of religiosity weakens the influence of halal labels on purchase decisions.
Analisis Praktik Zakat Sebagai Pengurang Penghasilan Kena Pajak (Studi Kasus BAZNAS Kabupaten Deli Serdang) Jihan Luthfi Aulia; Yenni Samri Juliati Nasution; Nurwani Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3673

Abstract

Tax and zakat are similar because both function as a collection tool. As a solution so that obligatory zakat is not exposed to the double burden and both obligations are carried out by Muslims without burdening them, the government issued a regulation, namely law No. 23 of 2011 on zakat management. This study aims to answer how the application of zakat as a deduction of taxable income in BAZNAS Deli Serdang, what are the inhibiting factors and efforts made in the application of zakat as a deduction of taxable income. Researchers used qualitative research with descriptive approach. Types and sources of data in this study consisted of primary and secondary data. Primary Data comes from interviews, while secondary data comes from books, journals, laws, evidence of Zakat deposits, and others. Furthermore, the data collection methods used are observation, interviews, documentation. In analyzing the data through four stages, namely: data collection, data reduction, data presentation, and conclusion. The results showed that the application of zakat as a deduction for taxable income in BAZNAS Deli Serdang has not been fully implemented, due to several obstacles, namely the lack of awareness of Muslims to pay zakat in BAZNAS, the lack of public knowledge about the function and usefulness of zakat and lack of trust in BAZNAS, has not fully provided evidence of Zakat deposits to muzakki, the absence of an appeal from the central BAZNAS regarding the regulation to BAZNAS Deli Serdang. The settlement efforts that will be carried out by BAZNAS Deli Serdang regency are publishing a bulletin/brochure on zakat as a deduction for taxable income, conducting socialization on zakat management, and providing proof of Zakat deposit to each muzaki.
Pengelolaan Dan Pendistribusian Dana Zakat Sebagai Upaya Meningkatkan Kesejahteraan Masyarakat: Studi Pada Baznas Kabupaten Labuhanbatu Utara Ayu Wulandari S. Tanjung; Yenni Samri Juliati Nasution
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7183

Abstract

Penelitian ini bertujuan untuk melihat bagaimana pengelolaan dan pendistribusian dana zakat yang dilakukan oleh BAZNAS Kabupaten Labuhanbatu Utara. Penelitian ini merupakan penelitian lapangan (field reseach) dengan menggunakan pendekatan kualitatif deskriptif. Dari hasil penelitian diketahui bahwa dalam pengelolaannya, BAZNAS Kabupaten Labuhanbatu Utara menerapkan fungsi manajemen yang mengacu pada empat fungsi manajemen organisasi yaitu perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Disamping itu, BAZNAS Kabupaten Labuhanbatu Utara hingga saat ini terus berupaya dalam meningkatkan kesejahteraan masyarakat dengan cara memberikan bantuan dana zakat yang bersifat konsumtif maupun produktif yakni dengan menjalankan lima program unggulan yang terdiri dari labura cerdas, labura sejahtera, labura peduli, labura sehat serta labura taqwa.
Perception And Preference of FEBI UINSU Students Regarding The Use of  E-Payment:  A Study Of Ease of Use, Financial Literacy, Trust Levels, And Behavoiral Patterns From an Islamic Economics Perspective Syahrul Tanjung; Muhammad Syahbudi; Yenni Samri Juliati Nasution
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i1.14885

Abstract

This study aims to analyze the influence of perceived ease of use, financial literacy, level of trust, habitual behavior, and Islamic principles on students’ perceptions and preferences in using Sharia-based e-payment at Universitas Islam Negeri Sumatera Utara (UINSU). The study is motivated by the high level of e-payment usage among students, which is not fully accompanied by adequate financial literacy and understanding of Sharia principles. A quantitative approach was employed using a survey method, and the data were analyzed through multiple linear regression using two models: perception and preference. The sample size was 97 respondents, the sampling technique used was random sampling, with the sample size determined using the Slovin formula. The results indicate that all independent variables have a positive and significant effect on both perception and preference. Perceived ease of use is the most dominant variable in shaping perception (β = 0.282; sig. 0.001), while Islamic principles are the most dominant in shaping preference (β = 0.268; sig. 0.003). These findings suggest that students’ perceptions are primarily influenced by technical factors, whereas preferences are more strongly shaped by religious values and habitual usage. Therefore, strengthening digital financial literacy and understanding of Sharia principles is essential to promote more responsible and value-based use of e-payment.
Adoption of Sharia Financial Technology and Micro, Small, and Medium Enterprises (MSME) Financial Transparency: UTAUT with Trust as a Moderator Nazwa Syahira; Laylan Syafina; Yenni Samri Juliati Nasution
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan: March 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.26244

Abstract

Financial statement transparency is an important element in improving accountability and access to financing for Micro, Small, and Medium Enterprises (MSMEs), especially amid the acceleration of sharia-based financial digitalisation in Indonesia. The use of sharia fintech has the potential to encourage more accurate and transparent financial recording practices, but the factors that influence this transparency remain to be empirically tested. This study uses a quantitative approach by adopting the Unified Theory of Acceptance and Use of Technology (UTAUT) model and incorporating Trust as a moderating variable. Primary data were collected from 112 MSME actors who use sharia fintech and analyzed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The results indicate that performance expectancy, effort expectancy, social Influence, and facilitating conditions have a positive and significant effect on financial statement transparency, with facilitating conditions being the most dominant factor. Trust was found to moderate the relationship between performance expectancy and facilitating conditions on transparency, but did not play a significant role in the relationship between effort expectancy and social Influence. These findings confirm that the readiness of supporting facilities and the level of user trust are key factors in optimizing the role of sharia fintech in improving the transparency of MSME financial reports. Theoretically, this study extends the application of the UTAUT model to sharia fintech and offers practical implications for strengthening MSME financial management in the digital era.
The Role of Community Participation, Apparatus Capacity, and Monitoring Systems in Improving Village Fund Accountability Nursapa Indah Damanik; Yenni Samri Juliati Nasution; Nurul Inayah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8478

Abstract

This study aims to analyze the influence of community participation, apparatus capacity, and the monitoring system on the accountability of Village Fund management in Barumun Tengah District, Padang Lawas Regency. Using a quantitative approach with an associative method, this study involved a population of village officials and beneficiaries of the Village Fund. A sample of 60 respondents was selected through a purposive sampling technique. Data were collected via questionnaires and in-depth interviews, then analyzed using multiple linear regression with the help of SPSS version 25. The results showed that partially, community participation, apparatus capacity, and the monitoring system had a positive and significant effect on the accountability of Village Fund management. The monitoring system had the most dominant influence. Simultaneously, the three variables had a significant effect (F count = 40.980 significance 0.000), with a coefficient of determination (R²) of 0.683, which explained 68.3% of the variation in accountability, while 31.7% was influenced by other factors such as leadership, commitment, and public transparency. These findings confirm that increasing accountability in Village Fund management requires synergy between the community, apparatus, and an effective monitoring system. Village governments need to strengthen community participation in deliberations, increase the capacity of officials through ongoing training, and improve transparent and participatory monitoring mechanisms to support more accountable Village Fund governance.
Pemberdayaan Masyarakat Melalui Pelatihan Pembuatan Sabun Cuci Piring Di Desa Sempajaya Kecamatan Berastagi Kabupaten Karo Yenni Samri Juliati Nasution; Azlina Azmi Siahaan; Delyana; Sabrina Sarda Nasution; Sony Rauda
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v5i2.14608

Abstract

Pemberdayaan masyarakat merupakan upaya untuk meningkatkan kemampuan, kemandirian, dan potensi individu maupun kelompok dalam memenuhi kebutuhan sehari-hari. Salah satu bentuk pemberdayaan adalah melalui pelatihan keterampilan praktis yang dapat dimanfaatkan sebagai peluang usaha, salah satunya pembuatan sabun cuci piring. Kegiatan ini dilakukan di Dusun I dan Dusun II, Desa Sempajaya, dengan sasaran ibu rumah tangga, menggunakan metode Participatory Action Research (PAR) yang menekankan partisipasi aktif masyarakat. Pelatihan mencakup penyampaian materi tentang jenis, kandungan, dan manfaat sabun, serta praktik langsung pembuatan sabun cuci piring menggunakan bahan-bahan sederhana dan mudah diperoleh. Hasil kegiatan menunjukkan bahwa seluruh peserta berhasil mengikuti pelatihan, menguasai teknik pembuatan sabun dengan baik, dan memahami materi yang disampaikan. Kegiatan ini memberikan manfaat ganda, yaitu meningkatkan keterampilan praktis, membuka peluang usaha rumahan, menghemat biaya rumah tangga, serta mendorong kemandirian ekonomi. Bagi anggota KKN, pelatihan ini memberikan pengalaman pemberdayaan masyarakat, pemahaman konsep ekonomi kerakyatan, dan pengembangan kemampuan manajerial, komunikasi, serta kewirausahaan. Secara keseluruhan, pelatihan ini memberikan dampak positif yang signifikan bagi masyarakat dan tim pelaksana serta menjadi langkah awal dalam pengembangan usaha kecil berbasis keterampilan lokal.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Aditya Gede Pratama Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Hasibuan, Nurfadhilah Ahmad Husein Ahmad Suwandi Ahmad Syakir AHMADI Ahmadi Bi Rahmani, Nur Aida Malan Sari Aini, Rija Akmal Akmal Alfadri, Ferri Alfina Rahma Wani Ali Amzah Ali Topan Lubis Alya Aurelia Alya Hamdini Ahmad Alya Sahbrina Amani Raudathul Jannah Amelia Siregar, Cyntia Aminah Harahap Amini, Salisa Ananda, Putri Andre Tanjung Andriana Alnazhira Chandra Andrina, Raissa Puan Anggi Alia Ashari Hsb Anggi Mayasari Lubis Anisa Dwi Kiswati Anjani, Dina Annio Indah Lestari Annio Indah Lestari Nasution Annisa Zahara Annissa, Ella Aqwa Naser Daulay Ardiansyah Ardiansyah Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Asra, M Rifki Atika Atika Atika Aulia Ramadani Pane Aulia, Mahani Faiza Ayu Annisa Fikra Ayu S, Hanifa Ayu Wulandari S. Tanjung Ayumi Siregar, Fatiyah Azhar, Iqlima Azhari Akmal Tarigan Azhela Dwi Aryani Aziva, Zahra Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Balqis Anisa Janati Bambang Sugiharto Batubara, Maryam Br Bancin, Dela Syakillah Nuraisah Budi Februari Budi Harianto Bunga Dwi Fani Ritonga Candra, Jeki Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Damayanti, Putri Merry Daulay, Yusrina Dea Frinal Saputri Debana Maharani, Anggun Dela Syakillah Nuraisah Br Bancin Delyana Dessy Rahmadani Devi Herawati Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dhian Rosalina, Dhian Dila Wandasari Dina Cheetah Khairiyah Dinda Adelia Dinda Dewi Anggriyani Silitonga Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Elvira Yanti Ahmad Erianto, Ridho Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fadhillah Insani Fahmi Fauzi Fahri Fahrozi Fairuz Azzahra Irsyad Faizin, Mu'adil Fajrillah, Fajrillah Farhan Abdillah Panjaitan Fathia Mawaddah Rangkuty Fatika, Siti Fatimah Zahara Fazhillah, Audi Febi Alicia Ferry Dermawan Fina Mulyana Firdaus Firdaus Fitri Amalia Fitri Rorizki Fitri Susanti Siregar Fitri Windari Fredly Fadhila Frinal Saputri, Dea Friyadi Hamonangan Siregar Ghifari, Abu Dzar Al Gilang Alif Muhammad Ginting, Herminaria Br Habibi, Adnan Haidir Ali Halimatussakdiyah Halimatussakdiyah Hani, Rihma Hanifah Restu Putri Harahap, Darwis Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Suci Ardilla Ramadhani Hasibuan, Indra Mualim Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Halim Hendra Harmain Hendra Harmain Heri Firmansyah Heriyati Chrisna Hesty Ananta Yunus Hidayah Nabila Asnur Hilmi, Hafizh Husna, Rifdah Nur Iin Prasetyo Ilham Khairi ilham khairi, ilham Imsar, Imsar Inayah Ardiah Inayatul Widad Nasution1 Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indra Prawira Indra Sari Indradewa, Rhian Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Izzatul Zannah Jambak, Arya Neta Adinda Jihan Luthfi Aulia Juliana Nasution K, Kamilah Kamilah, K Kamilah, K. Karmila Sinaga Karo Karo, Robby Adriano Khairiah Nasution Khairil Ihsan Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Kusmilawaty, Kusmilawaty Laila Maisaroh Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nasrul Kahfi Lubis, Nurul Rafiqoh Lubis, Septiana Sara Lubis, Syawilda Astari Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Daffa Raihan Buulolo M Nabil Putra Hendratmo M Ridho Alfikri M. Iqbal M. Yogi Riyantama Isjoni Maesyah Rani, Suci Maharani Zaida Mahyudin Maidalena Maisyaroh, Tetti Malahayati Malahayati Malahayati Malahayati Manik, Azizah Zaniana Marbun, Astri Novia Marliyah Marliyah Marliyah Marliyah, Marliyah Martua Hsb, Rahmat Maryam Batubara Maryam Batubara Masridha Masridha Maulana Ridwan Lubis Maulida Rahma Maulida, Sri Aqilah Mawaddah Irham Mega Safitri Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Miranty, Fadilla Mufti, M. Ikhsan Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Arif Pohan Muhammad Arifin Lubis Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ilham Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Ramadhan Muhammad Salman Muhammad Syabudi Muhammad Syahbudi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Wildan Firdaus Muhammad Yafiz Muhammad Yafiz, Muhammad Mukhazza Albitha Alsha Muliani, Siska Musfirah, Aisyah Fithri Mutiara Octavia Mutohir Sitorus, Taufiq Fazar Mutthaqin, Muhammad Satrya Nabila Aulia Putri Hrp Nabila, Fatya Nadia Nadia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Auliya Shalha Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia nataliani br sitepu, Devi Natasya Suherman Nathasyah Putri Maharanni Nayla Hadisti Nazli, Putri Nazwa Syahira Nida Nurhayani Pohan Ningtias, Sinar Ayu Novi Indriyani Sitepu Novia, Raisyah Arta Nst, Aida Ulviani Nur Adilla Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Amalia Nur Fadhilah Ahmad Hasibuan Nur Hayati Lubis Nur Rahmi Zuhra Nur, Mukhlish Muhammad Nurainun Putri Nurfi, Indah Nurfuadi, Wika Nurhasanah, Upik Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhudawi, Nurhudawi Nuri Aslami Nurjannah Harum Wibowo Nurlaila Nurlaila Nurlaila Nurlaila Nurlaily Nurlaily Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nursapa Indah Damanik Nurul Aulia Dewi Nurul Inayah Nurul Inayah Nurul Isnaini Putri Nurul Jannah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Perjuangan Siregar Pertiwi, Tri Bagus Pira Azara Popi Adiyes Putra Prasetyo, Iin Pratama, Dela Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri Ardyanti, Cici Putri Faradilla Putri Nazli Putri Nilam Sari Putri Wulandini Sagala Putri, Hanifah Restu Putri, Tasya Alya Rabiatul Adawiyah Rahma Fitria Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Martua Hsb Rahmi Syahriza Rahmi Syahriza Rahmi Syahriza, Rahmi Rahmi, Wasih Latuh Ramadhan, Dony Tri Rambe, Meisyah Retnawati Siregar Reza Febrian Rifqiyati Putri RINA ANGGRAINI Rina Halizah Nasution Rina Halizah Nasution Rini Sinamo Rispan Rispan Ritonga, Mirwansyah Ritonga, Wardoni Hikman Riza Rasyid Al-Aufa Siagian Rizalul Muslih Syawaluddin Rizka Nasution Rizka Nasution Rizki Wahyudi Rizki Yuliana Rizki Rizki, Rizki Yuliana Rizky Rmadhan Saragih Rohmadi Rohmadi Rozika, Aura Tania Sabilla Cahya Kinanti Sabrina Sarda Nasution Saharani, Dita Sahrul Fazri Sakina, Shania Salsabila, Mutiara Salsabilla Siagian Salwa, Fany Samsudin, Samsudin Santi Arafah Saparuddin Saparuddin Saparuddin Siregar Saparuddin Siregar Saragih, Muhammad Darul Aswad Sarah Fitria Harahap Sari Wahyuni Sari, Aida Malan Sari, Khasnita Saydhina Alif Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Siagian, Dina Mardiana Siahaan, Ummi Salamah Afnita Sari Silmi Mursidah Sintyani P, Amalia Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Saparuddin Siska Melida Saragih Siswahyudianto Siti Asiam Siti Diana Nst Siti Nurojiyah Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Situmorang, Harudini Nizar Soemitra, Andri Solahuddin Aritonang Sony Rauda Sri Novita Hasibuan Sri Rahayu SRI RAHAYU Sri Sudiarti Sri Sudiarti Suci Rahmadhani Sudirman Suparmin Sugianto Sugianto Suhardiman Suhardiman Sultoni, Ahmad Alauddin Sunni Syahputra Supranto Prinajaya Siagian Susanti, Widya Susi Kinanti Sutiyawati Syafrizal, Rodi Syahdani Nazwa Edji Syahfitri , Ananda Syahinda, T. Razita Syahrul Tanjung Syamsiar, Syamsiar Syifa Alhusna Syifa, Naila Jayida Tambunan, Khairina Tanjung, Ahmad Fuadi Tanjung, Ayu Wulandari S. Tanjung, Siti Nur Aminah Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Titir Nauli Siagian Tiwi Bastari Batubara Tri Inda Fadhila Rahma Triya Harti Sholihat Tuti Anggraini Tuti Anggraini Uci Kirani Rambe Ujung, Siti Khoiriyah Karina Ummu Ufaizah Purba Venny Fraya Hartin Nst VIDAIROTUL HAMDIAH Wahyu Syarvina Waizul Qarni Waizul Qarni Wandasari, Dila Wasih Latuh Rahmi Wibowo, M Padeli Wibowo, Muhammad Rizky Widya Ayu Utami Lubis Widya Dwi Syahprya Widya Purnama Sari Widya Yunisa Wildah Khoiriah Siregar Windari, Fitri Wisnu Hadi Yahya, Muhammad Faishal Yana Suhaina Yasmi Fazrah Yolanda Sambas Yuannisa, Rizka Adlia Yunanda Eka Putra Yunila Tanjung, Dini Yunisa, Widya Yunus Amir Husein Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zain, R. Dedy Chairil Zainul Fuad Zainur, Zainur Zakaria Ahmed Zakia, Maulida Ummi Zamzam, Ayu Raudah Zannah, Izzatul Zen, M. Afif Shahputra Zuhri, Rasyid Ahmad Zuhrinal M Nawawi Zulferry, Diva Mumtazah Putri