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All Journal CERMIN: Jurnal Penelitian RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal La Sociale AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah el-Amwal International Journal Of Economics Social And Technology J-EBI Jurnal Ekonomi dan Bisnis Islam Mutiara: Jurnal Penelitian dan Karya Ilmiah Student Research Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Ulil Albab
Kusmilawaty Kusmilawaty
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Digital Business Transformation in Response to Global Business Dynamics at Mochi Mami MSMEs Bunga Amirah; Kusmilawaty Kusmilawaty; Nur Ahmadi Bi Rahmani
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2083

Abstract

Global economic uncertainty and raw material inflation challenge the sustainability of conventional culinary MSMEs. This study examines the digital business model transformation of Mochi Mami using the Business Model Canvas (BMC) framework and the Zero Marginal Cost Society paradigm. A qualitative case study approach was employed, with data collected through in-depth interviews with the business owner and 10 participants of the online recipe class, complemented by sales documentation and social media observations. The findings reveal a fundamental transformation from a product-based business to a knowledge-based business through digital recipe education. This strategy enabled the business to attract more than 6,000 participants within one year and expand its market to Malaysia, Vietnam, and the Philippines while significantly reducing dependence on fluctuating raw material costs. The transformation also strengthened business resilience by creating a scalable digital learning ecosystem with near-zero marginal costs. This study contributes to the literature by demonstrating how digital knowledge assets can serve as an alternative business model for culinary MSMEs to enhance sustainability and competitiveness. Practically, the findings provide a strategic reference for MSMEs seeking to improve resilience through digital business model innovation in the digital economy era.  
Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Elsa Pinika Putri Purba; Kusmilawaty Kusmilawaty
Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1490

Abstract

This research aims to determine the effect of clarity of budget targets, accounting control, on the accountability of government agency performance in the North Sumatra Industry, Energy Trade and Mineral Resources Department. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires and the population and sample in this research are the entire office apparatus organization and heads of sections/Departments of Industry, Energy Trade and Mineral Resources of North Sumatra Province consisting of the Finance Sub-Section, Head of the Program and Planning Sub-Division, as many as 30 employees with a sampling technique using saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of the partial test hypothesis show that Clarity of Budget Targets has a positive effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of North Sumatra Province, while Accounting Control has no effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of Sumatra Province North.
Co-Authors Alda Amelia Siregar Bunga Amirah cindy shelina Dharma, Budi Elsa Pinika Putri Purba Hamimi Marha Indri Andini Intan Fitri Panisa Harahap M. Ihsan Fatwa Marliyah Mega Hanipa Nasution Muhammad Arif Nur Ahmadi Bi Rahmani Ranti Oyana Rapika Rapika Rizky Nabila Tanjung Selvia Selvia Sri Sudiarti Thiffany Agun Salfiana Tuti Anggraini