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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Teknologi Pendidikan Jurnal ASET (Akuntansi Riset) Jurnal Dedikasi Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) Account : Jurnal Akuntansi, Keuangan dan Perbankan JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Akuntansi dan Keuangan Pelita Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Indo-MathEdu Intellectuals Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ProBisnis : Jurnal Manajemen Jurnal Kajian Ilmu Pendidikan (JKIP) East Asian Journal of Multidisciplinary Research (EAJMR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economic: Journal Economic and Business Jurnal Ekonomi, Manajemen, Akuntansi Jurnal VARIDIKA
Jufri Darma
Universitas Negeri Medan
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

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Management Control Systems in the Digital Age: Concepts, Implementation, and Implications Rodiah Aprilia; Dilla Ayu Kartika; Yuliana Dewi Siregar; Jufri Darma
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3043

Abstract

Management Control Systems (MSS) play a central role in ensuring organizational goals are achieved and are undergoing significant changes driven by digital technology. The use of big data analytics, artificial intelligence, and enterprise resource planning makes control processes faster, more accurate, and more real-time. This study aims to explain the concept of MSS in the digital era, examine its application in Indonesian organizations, and discuss the managerial and governance implications and emerging challenges. Since its introduction, MSS has served as a critical tool for managers to direct, monitor, and evaluate operational activities and corporate strategy. The research was conducted through a literature review combining narrative and systematic reviews based on the PRISMA framework, using accredited literature sources from 2020 to 2025. The study results indicate that digital MSS is no longer merely an administrative tool but has become a strategic instrument that helps organizations respond more adaptively to business complexity. However, cybersecurity risks, complex system integration, and internal cultural resistance remain key obstacles. Successful implementation is largely determined by the harmony between technology, human resource competency, a supportive organizational culture, and clear regulations. The contribution of this study lies in mapping the latest literature and providing practical recommendations for designing SPM that is adaptive, accountable, and in line with the dynamics of business digitalization.
Pendampingan Kepala Dusun dan Masyarakat dalam Pengelolaan Administrasi dan Informasi melalui Aplikasi My Dusunku di Kabupaten Deli Serdang Pramana, Dodi; Haryadi, Haryadi; Ramadhana, M. Fitri; Darma, Jufri; Kholis, Azizul; Tua Sibarani, Choms Gary Ganda
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7180

Abstract

Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan efektivitas pengelolaan administrasi dan informasi di tingkat dusun melalui penerapan aplikasi digital “My Dusunku” di Desa Kolam dan Desa Bandar Setia, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang. Permasalahan utama yang dihadapi ialah rendahnya kapasitas sumber daya manusia dan minimnya pelatihan aparatur desa dalam mengelola administrasi, yang mengakibatkan ketidakakuratan data, keterlambatan pelayanan, dan lemahnya transparansi anggaran. Metode pelaksanaan kegiatan meliputi tujuh tahapan utama: penyusunan dan sosialisasi Standar Operasional Prosedur Administrasi Pemerintahan (SOP AP), perancangan dan penerapan aplikasi, pelatihan administrasi berbasis aplikasi, pendampingan teknis, sosialisasi literasi digital kepada masyarakat, evaluasi penggunaan aplikasi, dan rencana keberlanjutan program. Hasil kegiatan menunjukkan bahwa aplikasi My Dusunku berhasil meningkatkan kapasitas aparatur desa dalam pengelolaan data dan pelayanan publik. Akurasi administrasi meningkat signifikan, proses pelaporan menjadi lebih cepat, dan transparansi penggunaan anggaran terwujud melalui fitur pemantauan dana oleh masyarakat. Selain itu, kegiatan pelatihan dan sosialisasi mendorong peningkatan literasi digital masyarakat dan partisipasi aktif warga dalam tata kelola pemerintahan desa. Temuan penting dari kegiatan ini menegaskan bahwa digitalisasi administrasi melalui aplikasi My Dusunku mampu memperkuat akuntabilitas, efisiensi birokrasi, serta membangun ekosistem pemerintahan desa yang inklusif dan berkelanjutan. Simpulan penelitian menyatakan bahwa transformasi digital pada level dusun tidak hanya memperbaiki sistem administrasi, tetapi juga menjadi langkah strategis menuju terwujudnya konsep smart village di Indonesia.
Implementing Digital Marketing to Increase the Income of MSMEs in Suka Aren Dalig Raya Saragih, Lenti Susanna; Putriku, Aurora Elise; Siahaan, Sabda Dian Nurani; Darma, Jufri; Wahyuni, Sri
Economic: Journal Economic and Business Vol. 4 No. 4 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i4.1254

Abstract

This research was conducted in Dalig Raya Village to improve the effectiveness of digital marketing for micro, small, and medium enterprises (MSMEs) in Suka Aren, Dalig Raya. The research used a 4D model. The Define stage was used to identify conventional marketing constraints that limit market reach. The Design stage included designing a digital marketing strategy through social media platforms like Facebook, Instagram, TikTok, and the Shopee e-commerce platform. The Develop stage involved creating visual content, collaborating with influencers, and utilizing interactive features. The Disseminate stage included content publication, sales monitoring, and evaluating the effectiveness of each platform. The results showed an average increase in revenue before and after digital marketing implementation of 43.04% within a three-month trial period. Shopee contributed the highest sales channel due to the integration of social media accounts with the business's e-commerce account. During the development process, TikTok was found to be the highest-performing social media platform with 14,200 content views, followed by Instagram with 2,502 viewers, and Facebook with 150 viewers. Facebook was effective in building communication and education, Instagram and TikTok excelled in increasing brand awareness, while Shopee served as the primary channel for sales conversion. Multi-channel strategies have been proven to increase brand awareness, drive sales, and have an impact on increasing the income of MSMEs.
PENGARUH KEMANDIRIAN BELAJAR DAN MINAT BELAJAR TERHADAP EFEKTIVITAS BELAJAR SISWA JURUSAN AKUNTANSI SMK NEGERI 6 MEDAN Tarigan, Srimonika Wulandari; Darma, Jufri; Nurhayani, Ulfa; Herliani, Rini; Sitompul, Haryani Pratiwi
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.36244

Abstract

Penelitian ini bertujuan menjelaskan pengaruh kemandirian belajar dan minat belajar terhadap efektivitas belajar siswa jurusan Akuntansi SMK Negeri 6 Medan. Pengumpulan data dilakukan dengan menyebarkan kusioner kepada sampel penelitian. Populasi dalam penelitian ini adalah siswa kelas XI dan XII Jurusan Akuntansi SMK Negeri 6 Medan yang berjumlah 206 orang. Teknik pengambilan sampel yaitu dengan simple random sampling. Jumlah sampel yang digunakan yaitu sebanyak 156 responden. Uji hipotesis dilakukan dengan analisis menggunakan uji PLS Algoritma, PLS Bootstrapping dan pengujian hipotesis dengan menggunakan pvalue dengan uji signifikansi lebih kecil dari 0,05 melalui software SmartPLS. Hasil penelitian sebagai berikut. Pertama kemandirian belajar berpengaruh terhadap efektifitas belajar siswa diperoleh p-value lebih kecil dari taraf signifikansi 0,05 (0,022 < 0,05) yang berarti hipotesis diterima. Kedua minat belajar berpengaruh terhadap efektifitas belajar siswa diperoleh p-value lebih kecil dari taraf signifikansi 0,05 (0,000< 0,05) yang berarti hipotesis diterima.
Pengaruh Komunikasi Persuasif Guru, Pemberian Reward Dan Lingkungan Sekolah Terhadap Motivasi Belajar Akuntansi Dasar Kelas X SMK Negeri 1 Binjai Halawa, Paskah Ria April Yanti; Thohiri, Roza; Hanu, La; Nurhayani, Ulfa; Darma, Jufri
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 6 No. 1 (2025): Jurnal Kajian Ilmu Pendidikan (JKIP)
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkip.v6i1.1285

Abstract

ABSTRAKMasalah dalam penelitian ini adalah rendahnya motivasi belajar siswa akuntansi di SMK Negeri 1 Binjai. Tujuan penelitian ini adalah untuk mengetahui pengaruh komunikasi persuasif guru terhadap motivasi belajar akuntansi dasar siswa kelas X SMK Negeri 1 Binjai, pengaruh penghargaan terhadap motivasi belajar, dan pengaruh lingkungan sekolah terhadap motivasi belajar. Penelitian ini dilakukan di SMK Negeri 1 Binjai. Populasi penelitian adalah seluruh siswa kelas X Akuntansi Dasar yang berjumlah 70 orang. Teknik pengambilan sampel yang digunakan adalah total sampling sehingga diperoleh 70 responden. Analisis data menggunakan analisis Partial Least Square (PLS) melalui software SmartPLS. Pengumpulan data dilakukan dengan menggunakan kuesioner dan analisis yang dilakukan meliputi pengujian Algoritma PLS, Bootstrapping PLS, dan pengujian hipotesis berdasarkan p-value dengan ambang batas signifikansi kurang dari 0,05. Hasil analisis menunjukkan bahwa average variance extracted (AVE) melebihi 0,5 dan indikator outer loading lebih besar dari 0,6. Untuk hipotesis mengenai komunikasi persuasif guru, nilai-p lebih kecil dari ambang batas signifikansi 0,05 (0,000 < 0,05), yang berarti hipotesis diterima, yang menunjukkan bahwa komunikasi persuasif guru secara signifikan mempengaruhi motivasi belajar siswa. Demikian pula, hipotesis mengenai penghargaan menunjukkan nilai-p lebih kecil dari 0,05 (0,000 < 0,05), yang berarti penghargaan secara signifikan mempengaruhi motivasi belajar siswa. Terakhir, hipotesis mengenai lingkungan sekolah juga memiliki nilai-p lebih kecil dari 0,05 (0,000 < 0,05), yang berarti lingkungan sekolah secara signifikan mempengaruhi motivasi belajar siswa.
Effectiveness Analysis of Digital Teaching Materials and Assessment for Gadget Based Application by Using Artificial Intelligence Saragih, Lenti Susanna; Darma, Jufri; Siahaan, Sabda Dian Nurani
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 11 No. 1 (2025): March
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v11i1.13598

Abstract

This study aims to evaluate the viability and effectiveness of the use of digitalisation of teaching materials and learning assessment of marketing management courses with artificial intelligence based on gadget applications. This study used development research with DDD-E model (decide, design, develop, evaluate). These research subjects were students from the 4th semester of the Business Education Program of Universitas Negeri Medan, with 65 students. Before being put on trial, first the product was put to test to see its validity which will be judged by three experts to measure the eligibility by looking at the material, language, and media. A practicality test was performed to see the usage practicality by looking at the Source aspect, animation aspect, visual aspect, audio aspect, evaluation aspect, and accessibility aspect. Hypothesis test performed by using paired sample T-test with experimental design before-and-after to test the effectiveness of teaching materials and study assessments as to the outcome of before-and-after treatment using teaching materials on digital-based application. The research results showed that using the digitalization of teaching materials and learning assessment of the marketing management course with artificial intelligence before and after treatment results in different learning outcomes, according to the effectiveness test. From the data, it can be seen that there is a strong and significant influence of around 64.2% between before and after the use of teaching materials and digital learning assessments of the dBUSAR application on student learning outcomes. Overall, the role of Artificial Intelligence in student learning has great potential to change the educational paradigm.
Akuntabilitas Moral Dan Corporate Governance Dalam Akuntansi Modern: Kajian Literatur Elisabet Simanjuntak, Hana; Purba, Hasna Cecilia; Panjaitan, Ribka Joy Nejevrina; Darma, Jufri
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini membahas pentingnya akuntabilitas moral dalam akuntansi modern yang sering diabaikan sehingga memicu skandal keuangan. Tujuannya adalah menjelaskan konsep akuntabilitas moral, peran corporate governance, serta integrasi keduanya dalam mewujudkan praktik akuntansi yang etis dan berkelanjutan. Metode yang digunakan adalah studi pustaka dari jurnal, buku, dan dokumen resmi. Hasil kajian menunjukkan bahwa corporate governance efektif hanya jika disinergikan dengan akuntabilitas moral individu akuntan. Implikasinya, profesi akuntan perlu memperkuat komitmen etis, pendidikan akuntansi harus mengintegrasikan etika dan tata kelola, serta perusahaan wajib menanamkan prinsip good corporate governance untuk menjaga kepercayaan publik.
Momentum Accounting sebagai Paradigma Baru dalam Pelaporan Keuangan: Kajian Literatur Dewi, Puspita; Pasaribu, Devi Rahmadani; Syahfitri, Nia; Darma, Jufri
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): November: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Pelaporan keuangan berbasis akrual cenderung hanya menyajikan informasi historis yang bersifat retrospektif, sehingga kurang mendukung kebutuhan prospektif dalam pengambilan keputusan. Artikel ini mengkaji momentum accounting sebagai paradigma baru pelaporan keuangan. Konsep yang diperkenalkan Yuji Ijiri (1989) ini menambahkan dimensi momentum (laju perubahan) dan force (penyebab perubahan) untuk melengkapi dimensi tradisional stock dan flow. Hasil kajian literatur menunjukkan bahwa momentum accounting memberikan informasi yang lebih dinamis, prediktif, dan prospektif dibanding laporan keuangan konvensional. Penelitian sebelumnya (Melse, 2008; Dasuki, 2020; Sun, 2022) mendukung bahwa konsep ini memperkaya decision usefulness dengan menjelaskan arah, kecepatan, serta penyebab perubahan kinerja perusahaan. Selain itu, momentum accounting sejalan dengan regulasi internasional yang menekankan transparansi, keberlanjutan, dan prospek jangka panjang. Meski begitu, tantangan implementasi masih ada, seperti kebutuhan teknologi real-time, standar baru, dan kesiapan praktisi. Secara keseluruhan, momentum accounting berpotensi menjadi pelengkap integrated reporting sekaligus menjawab tuntutan pelaporan modern di era digital dan penuh ketidakpastian.
Analisis Sistem Pengendalian Manajemen Dalam Mendukung Kinerja Perusahaan Ambarita, Dena Christin; Trinadia, Windi; Darma, Jufri
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

This study aims to analyze the role of Management Control Systems (MCS) in supporting the improvement of company performance. The method used is normative research through a literature review that refers to both classical theories and recent studies. Anthony & Govindarajan (2011) state that MCS is a critical process to ensure that organizational strategies are implemented effectively and efficiently. Kaplan & Norton (1996) emphasize that company performance should not only be measured by financial indicators but also by non-financial ones through the Balanced Scorecard framework. The findings of the review indicate that the integrated application of MCS through strategic planning, budgetary control, and performance evaluation can enhance operational efficiency, accountability, and corporate competitiveness (Indriani & Nurdin, 2020; Merchant, 2018). However, common challenges faced by companies include weak reporting systems, limited use of information technology, and organizational cultures that are less adaptive to change (Chowdhury, 2022). Therefore, companies need to strengthen the implementation of MCS by leveraging digital innovation, enhancing human resource competencies, and consistently applying good corporate governance principles to maintain performance and business sustainability.
Enviromental Credits Accounting dan Peran Akuntansi Dalam Transisi Hijau: Kajian Literatur Simatupang, Erik Martua; Dani, Muhammad Riyan; Anakampun, Arif; Darma, Jufri
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

The global environmental crisis, marked by climate change, rising carbon emissions, and the degradation of natural resources, has created an urgent demand for transparent and accountable reporting systems. International regulatory pressures, such as the Paris Agreement and carbon pricing policies, have compelled companies to shift their focus not only toward profitability but also toward long-term sustainability. In this context, accounting plays a strategic role in providing relevant information on sustainability activities, particularly through the application of environmental credits accounting, which involves the recognition, measurement, and reporting of carbon credits and other environmental instruments. This article aims to examine the role of accounting in supporting the green transition by reviewing literature on the concepts, practices, and challenges of implementing environmental credits accounting. The research method employed is a literature review by analyzing recent scholarly sources, institutional reports, and sustainable accounting standards. The findings indicate that environmental credits accounting significantly contributes to enhancing transparency in sustainability reporting, supporting green investment decisions, and strengthening corporate legitimacy in response to increasingly stringent environmental regulations. Nevertheless, key challenges remain, including inconsistencies in reporting standards, limitations in valuation methods, and the lack of harmonized cross-country policies. In conclusion, accounting plays a central role in accelerating the green transition; however, consistent regulatory frameworks and standardized reporting practices are essential to ensure its effective implementation.
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