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Pemberdayaan Kelompok Masyarakat Desa Karang Anyar untuk Meningkatkan Pendapatan dalam Produksi Usaha Rengginang Ramsul Nababan; Jufri Darma; Kaerul Saleh; Ali Nurman
Pelita Masyarakat Vol 1, No 2 (2020): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.161 KB) | DOI: 10.31289/pelitamasyarakat.v1i2.3220

Abstract

Community Service Activities aims to improve the quality of financial bookkeeping management, the quality of packaging and trademarks for Small and Medium Enterprises (SMEs) in Karang Anyar Village. The problems faced by Partners here are; (1) financial management has not been recorded continuously and is manual without having a record between capital and profits, (2) rengginang packaging using kiloan plastic so that the packaging is easily torn, and the packaging is not attractive and does not yet have a trademark. The solution offered here, Partners are given training, education, assistance, socialization, and the delivery of Appropriate Technology (TTG) regarding the problems faced by Partners. The method of implementing the service program will be carried out in a gradual, sustainable and comprehensive approach through direct communication or through intensive communication tools with partners, so that the implementation of activities can be carried out in a guided manner, with the primary aim of improving the community's economy in managing Small and Medium Enterprises (SMEs) ) with Rengginang food business.
The Effect of Organizational Culture on the Quality of Accounting Information Systems Nurliyani Nurliyani; Jufri Darma; Arfan Ikhsan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.735

Abstract

The purpose of this study is attempt to explain, empirically test, organizational culture on the quality of accounting information systems in the Regional Organization of Medan City. The survey was conducted on 38 respondents, namely the head of finance in the agency and department. Data were collected using a questionnaire. Basic SEM variance is used for data analysis. The results showed that organizational culture had a significant effect on the quality of accounting information systems. The results can be interpreted that organizational culture has an important role to realize the quality of accounting information systems.
Pendampingan dan Pelatihan Guru-Guru Akuntansi Dalam Penyusunan Penelitian Tindakan Kelas (PTK) di SMKN 6 dan SMKS Budisatrya Medan Jufri Darma; Taufik Hidayat; Tapi Rumondang Sari Siregar; Ulfa Nurhayani; Choms Gary Ganda Tua Sibarani; Anjas Pradana; Dila Fajria Sianipar; Rini Widiyanti; Dewi Ratna Sari; Akhfini; Muhammad Syafrizal Lubis
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.275 KB) | DOI: 10.55338/jpkmn.v3i1.363

Abstract

Masalah yang melatarbelakangi Pengabdian Kemitraan Masyarakat ini adalah minimnya pengetahuan guru akuntansi di SMKN 6 dan SMKS Budisatrya Medan tentang Penelitian Tindakan Kelasn (PTK) dan rendahnya kemampuan guru akuntansi dikedua sekolah tersebut dalam melakukan PTK. Pengabdian Kemitraan Masyarakat ini bertujuan untuk memberikan pelatihan Guru Akuntansi di SMKN 6 Medan dan SMKS Budisatrya Medan dalam menyusun proposal PTK dan menyusun laporan PTK. Pelatihan tentang penyusunan proposal PTK telah dilakukan di kedua sekolah tersebut. Pelatihan PTK di SMKN 6 Medan telah dilakukan pada hari Kamis tanggal 2 Juni 2022 yang beralamat di Jalan Pertiwi No. 23 Medan. Sedangkan pelatihan PTK di SMKS Budisatrya Medan telah dilaksanakan pada hari Sabtu tanggal 4 Juni 2022 yang beralamat di Jalan Letda Sujono No.166 Medan Tembung. Pada pelatihan di kedua sekolah tersebut nampak jelas antusias guru akuntansi yang mengikuti kegiatan tersebut yang ditandai dengan banyaknya interaksi antara guru akuntansi sebagai peserta dengan para narasumber. Hal tersebut sesuai dengan tujuan pengabdian untuk menambah pengetahuan guru akuntansi di kedua sekolah tentang PTK. Saat ini masih terus dilakukan komunikasi untuk mensupport guru peserta agar menyiapkan proposal PTK sebagai produk kegiatan pelatihan ini.
Pendampingan Mitra Peternak Anakan Ayam Kampung Super KUB di Desa Sampali Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Jufri Darma; Haryadi Haryadi; Putri Lynna A. Luthan; Rini Herliani; Choms Gary Ganda Tua Sibarani; Rumondang Sari Siregar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1682

Abstract

Masalah yang melatarbelakangi Pengabdian ini adalah terbatasnya pengembangan anakan ayam kampung Super KUB yaitu dari ketiadaan alat mesin tetas telur ayam kampung super KUB tersebut dan juga pemasaran yang masih konvensional. Pengabdian ini bertujuan untuk memberikan pendampingan keterampilan peternak dalam pemberian pakan dan juga pemberian alat tetas anakan ayam kampung Super KUB yang terkini. Pendampingan ini telah dilakukan di pertengahan bulan juli hingga Agustus 2023 Desa sampali. Adapun hasil  pengabdian ini yaitu alat TTG berupa mesin tetas terkini untuk anakan ayam kampung Super KUB dan desain pemasaran yang telah dilakukan di facebook marketplace, instagram dan media sosial lainnya. Mitra sangat berterima kasih sekali dengan adanya pendampingan ini, alat TTG  yang diberikan ini presentase daya tetas telur ayam kampung super KUB nya dapat menetas hingga 100% dengan demikian, pembesaran dan alternatif pakan sehat yang telah dilatih dan diberikan juga dapat semakin efisien dan efektif dan lebih berdayaguna dalam proses pembesaran terutama kelancaran usaha ternak anakan dan ayam kampung super KUB mitra tersebut serta meng inspirasi bagi peternak ayam kampung super KUB sejenis yang lain untuk dapat menerapkan rangkaian dalam hasil pengabdian ini.
Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi Darma, Jufri; Sagala, Gaffar Hafiz

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (737.355 KB) | DOI: 10.31955/mea.v4i1.231

Abstract

Informasi akuntansi yang berkualitas merupakan harapan yang diinginkan pengguna agar dapat dijadikan dasar dalam proses pengambilan keputusan. Namun dalam kenyataannya kualitas informasi akuntansi sebagai produk dari sistem informasi akuntansi masih jauh dari harapan pengguna. Penelitian ini ditujukan untuk menguji pengaruh kualitas sistem informasi akuntansi terhadap kualitas informasi akuntansi. Survey dilakukan terhadap 172 pengguna sistem informasi akuntansi di pemerintahan Indonesia. Data dikumpulkan dengan menggunakan angket. Metode analisis yang digunakan adalah Structural Equation Modelling dengan pendekatan PLS. Hasil penelitian ini menemukan bukti bahwa kualitas sistem informasi akuntansi berpengaruh terhadap kualitas informasi akuntansi.
Pengaruh efikasi diri dan motivasi belajar terhadap kemandirian belajar siswa akuntansi kelas X SMK Negeri 1 Medan Miranda, Tengku; Zainal, Andri; Darma, Jufri; Silalahi, Sondang Aida; Nurhayani, Ulfa
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 3 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n3.p385-393

Abstract

This study aims to examine the effect of self-efficacy and learning motivation on learning independence in basic accounting equation material. The population was 140 students of class X AKL State Vocational High School 1 Medan. The sampling technique used Simple Random Sampling which amounted to 104 students. Data collection techniques using questionnaires. The data analysis method uses PLS Algorithm and bootstrapping test with Smart PLS 4.1.0.1. Based on the results of the study, it can be concluded that self-efficacy and learning motivation have a positive effect on learning independence. Suggestions that can be given from this research are a reference for schools and educators regarding the importance of self-efficacy and learning motivation in influencing student learning independence.
THE IMPACT OF TOP MANAGEMENT SUPPORT AND ORGANIZATIONAL STRUCTURE ON ACCOUNTING INFORMATION SYSTEMS QUALITY Darma, Jufri; Nurwendari, Weny; Sriwedari, Tuti; Herliani, Rini
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12863

Abstract

This study aimed to investigate how the quality of accounting information systems in higher education institutions in North Sumatra is influenced by the organizational structure and the support from top management. A survey involving 67 participants, who are users of accounting information systems at colleges in North Sumatra, was conducted. Data was gathered through the administration of a questionnaire. The collected data was analyzed using Structural Equation Modeling with a Partial Least Square approach, utilizing the Smart-PLS software. The findings of the study provided empirical evidence indicating that both top management support and organizational structure significantly impact the quality of accounting information systems in higher education institutions located in North Sumatra.
Accounting Information Systems Quality Through Information Technology and User Competence Darma, Jufri; Nurwendari, Weny; Sriwedari, Tuti; Nurhayani, Ulfa
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.61680

Abstract

This research examines the impact of information technology and user competence on the efficiency of accounting information systems. Using a survey approach, the study involves 47 regional government organizations. Hypothesis testing is conducted through structural equation modeling (SEM) with data analyzed using Smart PLS-SEM. The study found that user competence significantly enhances the quality of accounting information systems, while information technology has minimal impact. In the Medan City Government, this highlights the crucial role of user competence in ensuring system effectiveness, with technology playing a lesser role. The Medan City Government remains focused on enhancing the competence of its personnel in utilizing accounting information systems. Additionally, continuous efforts are made to adapt the existing information technology to meet the evolving needs of users. This study offers new insights into how information technology and user competence jointly influence the quality of accounting information systems in the Medan City Government.
Pengaruh Kualitas Informasi, Kualitas Layanan dan Persepsi Manfaat terhadap Kepuasan Pengguna Aplikasi Dana pada Mahasiswa Fakultas Ekonomi Universitas Negeri Medan Panjaitan, Eurica Imannuela Elfri br.; Darma, Jufri; Kholis, Azizul; Siregar, Tapi Rumondanag Sari; Hidayat, Taufik
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1238

Abstract

The DANA application is an important non-cash payment platform for users, especially to assess quality and increase their satisfaction. This research aims to analyze the influence of information quality, service quality and perceived benefits on DANA application user satisfaction among students at the Faculty of Economics, Medan State University. The research population consisted of students who used the DANA application, with a sample of 100 respondents taken using convenience sampling techniques. Data were analyzed using the Partial Least Square (PLS) method via SmartPLS software, which includes the PLS Algorithm test, Bootstrapping, and hypothesis testing with a p-value < 0.05. The analysis results show that the average variance is above 0.5 and the outer loading indicator is greater than 0.7. The first hypothesis, which states that information quality influences DANA application user satisfaction, is accepted with a p-value of 0.000 < 0.05. The second hypothesis, which states that service quality influences DANA application user satisfaction, was also accepted with a p-value of 0.017 < 0.05. The third hypothesis, which states that perceived usefulness influences DANA application user satisfaction, is accepted with a p-value of 0.003 < 0.05.
PENGARUH ADVERSITY QUOTIENT, KEMANDIRIAN BELAJAR DAN KECEMASAN TERHADAP KEMAMPUAN PEMECAHAN MASALAH PADA MATERI JURNAL PENYESUAIAN Hidayah, Rizki Nur; Thohiri, Roza; Darma, Jufri; Silalahi, Sondang Aida; Nurhayani, Ulfa
Jurnal Dedikasi Pendidikan Vol 9, No 1 (2025): Januari 2025
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/dedikasi.v9i1.5560

Abstract

This study aims to determine the effect of adversity quotient, learning independence and anxiety on problem-solving ability on the adjustment journal material. This type of research is ex post facto. The population in this study were all students of class X majoring in financial accounting and institutions at SMK Negeri 1 Stabat, totaling 69 students. The sample in this study was 69 students, where the sampling technique was total sampling. Data collection was carried out using research questionnaires and adjustment journal test questions. Then analyze the data with the help of the SPSS 25 application. Based on the regression model formed, it is Y = 21.102 + 0.646X1 + 1.413X2 - 0.258X3 and partial hypothesis testing, there is a significant influence between adversity quotient on problem-solving ability, independence on problem-solving ability and anxiety on problem-solving ability. Furthermore, adversity quotient, learning independence and anxiety simultaneously have a significant effect on problem-solving ability with the magnitude of the influence of the three independent variables being 87.4%, while 12.6% is explained by other relevant variables that were not examined in this study. 
Co-Authors Agnes Irene Silitonga Akbar Lubis, Ali Akhfini Ali Nurman Amanda Simalango, Meylin Ambarita, Dena Christin Amyra Putri Wahyuzan Anakampun, Arif Andri Zainal Ani, Putri Anjas Pradana Aprilia, Rodiah Arfan Ikhsan Aruan, Putri Angzelina Azizul Kholis, Azizul Barus, Rahulina Br Ginting, Jesika Trimanda Br Sinuhaji, Yuli Anastasya Choms Gary Ganda Tua Sibarani Damanik, Hellmy Winda Dani, Muhammad Riyan Debora Desnia Desy Amelia Sinaga Dewi Ratna Sari Dila Fajria Sianipar Dilla Ayu Kartika Diva Eldora Purba Dodi Pramana Elisabet Simanjuntak, Hana Femmi Lorisya Laiya Fendi Irwan Gulo Gaffar Hafiz Sagala Ganda Tua Sibarani, Choms Gary Gita Sonia Marpaung Gultom, Joice Carmelita Halawa, Paskah Ria April Yanti Hanu, La Haryadi - Haryadi Haryadi Hidayah, Rizki Nur Hizkia Agustina Simaremare Ibrahim, Maulana Indah, Novita Junaidi Junaidi Kaerul Saleh Kartika, Dilla Ayu Lenti Susanna Saragih Lia Pradita Maulida, Nadia Maura Rahma Azzahra Meilani, Fira Aisyah Miranda, Tengku Ms, Ade Novika Husna Muhammad Fahreza Sihombing Muhammad Reynal Muhammad Syafrizal Lubis Naswa Aprillia Putri Naufal Fauzan Siregar Nazwa Adinda Nurani, Sabda Dian Nurhayani, Ulfa Nurliyani Nurliyani Nurwendari, Wenny Nurwendari, Weny Octavia, Yessi Panggabean, Novika Sarmauli Panjaitan, Eurica Imannuela Elfri br. Panjaitan, Ribka Joy Nejevrina Pasaribu, Devi Rahmadani Purba, Hasna Cecilia Purba, Restina Puspita Dewi, Puspita Putri Lynna A. Luthan Putriku, Aurora Elise Ramadhana, M. Fitri Ramdhansyah Ramdhansyah Ramsul Nababan Rini Herliani Rini Widiyanti Rodiah Aprilia Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Siahaan, Sabda Dian Nurani Sibarani, Choms Gary Ganda Tua Simalango, Meylin Simanjuntak, Hana Elisabet Simatupang, Erik Martua Sinaga, Ferry Indra Sakti H Sinaga, Vincentia Siregar, Nadhifa Rizky Zahira Siregar, Tapi Rumondanag Sari Siregar, Yuliana Dewi Sitanggang, Cindy Milasari Sitanggang, Cindy Milasari Br Siti Sri Wahyuni Sitinjak, Meysie Tasya Ardella Sitompul, Haryani Pratiwi Sondang Aida Silalahi Sri Wahyuni Sridewi, Tuti Sriwedari, Tuti Surya Dharma Suyakin Daeli, Iman Syahfitri, Nia Sylvia Anastasya Marpaung Tabitha Marisi Uli Aritonang Tapi Rumondang Sari Siregar Tarigan, Srimonika Wulandari Taufik Hidayat Taufik Hidayat Thohiri, Roza Trinadia, Windi Tua Sibarani, Choms Gary Ganda Yoakim Simamora Yuliana Dewi Siregar