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Pendidikan dan Pelatihan Penyusunan  Laporan Keuangan bagi Pengurus Koperasi Pegawai Negeri Bina Warga (Kobiw A) di Smp Negeri 1  Peulimbang Zulfikar; Emi Safrina; Yusrawati; Haryani; Asrida
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 5 (2025): SEPTEMBER-OKTOBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/bh9v0c08

Abstract

Kegiatan pengabdian kepada Masyarakat ini dilaksanakan di sekolah SMP Negeri 1  Peulimbang dan sasaran pengabdian adalah pengurus Koperasi Pegawai Negeri (KPN) Bina Warga SMP Negeri 1  Peulimbang yang merupakan salah satu KPN di Peulimbang yang masih sebagian besar menggunakan pencatatan laporan keuangan secara manual dan belum menyajikan  laporan keuangan dengan sistem komputerisasi dan belum sesuai dengan Peraturan Menteri Koperasi dan UKM No. 13 Tahun 2015. Permasalahan utama yang dihadapi koperasi adalah sumber daya manusia (pengurus) koperasi di sekolah tersebut masih minim pengetahuan tentang cara menyusun laporan keuangan menggunakan sistem komputerisasi. Oleh karena itu, perlu diberikan edukasi dan pelatihan, agar dapat Kegiatan pengabdian ini dilaksanakan pada tanggal  14 April 2025 dan diikuti oleh 15 peserta.  Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini berupa pengumpulan data dan informasi melalui survey dan wawancara kepada para pengurus koperasi. Selanjutnya informasi dianalisis secara deskriptif, diimplementasikan   dan  dievaluasi   keseluruhan   program   yang   dilaksanakan. Dimulai dari tahap persiapan, yaitu dengan melakukan kunjungan  ke lokasi dan wawancara  langsung dengan mitra. Tahap Pelaksanaan  dilakukan  dalam bentuk pemberian edukasi tentang dasar-dasar akuntansi dan pelatihan penyusunan laporan keuangan kepada pengurus KPN Bina Warga di SMP Negeri 1  Peulimbang dengan menggunakan system komputerisasi.  Hasil yang didapatkan dari kegiatan pelatihan ini adalah para pengurus koperasi terutama ketua, sekretaris dan bendahara sudah mampu menyusun laporan keuangan tahunan secara terkomputerisasi melalui aplikasi MYOB versi  13  dengan baik dan benar  serta sesuai dengan Peraturan Menteri Koperasi dan UKM No.  13 Tahun 2015 tentang Pedoman Akuntansi Usaha Simpan Pinjam Oleh Koperasi.
Pengaruh Harga, Promosi dan Kualitas Pelayanan terhadap Minat Beli pada Toko Yusie Collection Kabupaten Bireuen Nur Halimah; Yusrawati Yusrawati; Al Mahfud Saputra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6819

Abstract

This study aims to analyze the influence of price, promotion, and service quality on consumers’ purchase intention at Yusie Collection Store in Bireuen Regency, Aceh. This research employs a quantitative approach using survey data collected from consumers who have purchased fashion products at the store. Because the total population was unknown, the sample size was determined using the Lemeshow formula, resulting in 100 respondents selected through accidental sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS software. The results show that price, promotion, and service quality have a positive and significant effect on purchase intention. Price has a regression coefficient of 0.464 (p < 0.05), promotion has a coefficient of 0.509 (p < 0.05), and service quality has a coefficient of 0.246 (p < 0.05). Among these variables, promotion has the strongest influence on consumers’ purchase intention. Furthermore, the coefficient of determination (R²) indicates that price, promotion, and service quality simultaneously explain 99.6% of the variance in purchase intention, while the remaining 0.4% is influenced by other factors not included in this study. These findings highlight the importance of effective promotional strategies, competitive pricing, and high-quality service in enhancing consumers’ purchase intention in the retail fashion sector.
Pengaruh Promosi terhadap Keputusan Pembelian Pada Merville Cafe di Kabupaten Bireuen Nurmasyitah Nurmasyitah; Yusrawati Yusrawati; Al Mahfud Saputra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6942

Abstract

This study aims to analyze the effect of promotion on consumer purchase decisions at Merville Café in Bireuen Regency. The study employs a quantitative approach with an associative research design. A total of 99 respondents were selected using an accidental sampling technique. Data were collected through a structured questionnaire using a 5-point Likert scale. The data analysis techniques included validity and reliability tests, descriptive statistics, classical assumption tests, simple linear regression analysis, t-test, and coefficient of determination (R²). The results indicate that promotion has a positive and significant effect on purchase decisions, as evidenced by a regression coefficient of 0.644 and a significance value of 0.000. Furthermore, the coefficient of determination (R²) of 0.274 shows that promotion explains 27.4% of the variation in purchase decisions, while the remaining 72.6% is influenced by other factors outside the research model. These findings suggest that promotion plays an important role in influencing consumer purchase decisions in the culinary business sector. Therefore, Merville Café is recommended to implement more strategic, consistent, and creative promotional activities to enhance consumer attraction and improve purchase decisions.
Pengaruh Fitur Live Streaming dan Content Marketing terhadap Keputusan Pembelian Konsumen pada Tiktok Shop Raihan Raihan; Yusrawati Yusrawati; Al Mahfud Saputra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6943

Abstract

This study aims to analyze the effect of live streaming features and content marketing on consumer purchasing decisions on TikTok Shop, focusing on students of Universitas Almuslim. This study employed a quantitative approach with an associative research design. The population consisted of Universitas Almuslim students, while the sample included 96 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results show that, partially, the live streaming feature has a positive and significant effect on purchasing decisions, with a significance value of 0.024. Furthermore, content marketing also has a positive and significant effect on purchasing decisions, with a significance value of 0.003. Simultaneously, live streaming and content marketing have a significant effect on purchasing decisions, with a significance value of 0.000. The coefficient of determination (R²) of 0.270 indicates that both independent variables explain 27.0% of the variance in purchasing decisions, while the remaining 73.0% is influenced by other factors outside the research model. These findings confirm that consumer purchasing decisions on TikTok Shop are influenced by the quality of digital content and interactive marketing communication.