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All Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Manajemen Dan Akuntansi Medan Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC)
Linda Lores
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Participation Budgeting and responsibility accounting in Effectiveness of Cost Control at the Department of Highways and Construction Development of Prince North Sumatra Retnawati Siregar; Linda Lores; Ali Usman; Rahma Darni Daulay
VALUE Vol 3 No 1 (2022): April 2022 - September 2022
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v3i1.313

Abstract

This study aims to determine the effect of budgetary participation and accountability accounting on the effectiveness of cost control at the Department of Highways and Construction of North Sumatra Province. This type of associative research. The research population is all divisions of the Department of Highways and Construction of North Sumatra Province. Sampling used the purposive sampling method with a total sample of 30 budget drafting teams including financial staff, heads of sub-sections, heads of divisions, and heads of the internal control unit of the Department of Highways and Construction of North Sumatra Province. The research method uses associative research with data processing using SPSS software. The results showed that budgeting participation had a positive and significant effect on the effectiveness of cost control. Responsibility accounting has a positive and significant effect on cost control. Participation in budgeting and accountability accounting has a positive and significant effect on the effectiveness of cost control. Effectiveness of cost control to see the role of company functionaries in coordinating ongoing activities and performance will run more effectively and efficiently and run optimally which of course has a good influence on the continuity of the organization in order to achieve a goal
Upaya Pemanfaatan Media Sosial Dalam Pengembangan Usaha Gorden Melalui Penerapan Digital Marketing Eka Dewi Setia Tarigan; Linda Lores; Hotbin Hasugian
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 12 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v3i12.1494

Abstract

Pemanfaatan teknologi informasi sudah merambah ke bidang digital marketing bagi para pelaku usaha. Salah satu alat digital marketing adalah media sosial. Media sosial inilah yang dapat membantu bagi para pelaku usaha dalam melakukan promosi dan penjualan produk, salah satunya adalah pelaku UMKM. Sebagian penduduk yang merasakan bahwa teknologi berdampak pada ketergantungan, terutama penggunaan internet. Pemanfaatan internet sebagai sarana teknologi informasi untuk menjalankan kegiatan usaha pelaku UMKM. Tujuan dari pengabdian masyarakat ini adalah mensosialisasikan penerapan digital marketing dalam mendukung pemasaran produk bagi para pelaku UMKM di Kecamatan Medan Amplas, Medan Sumatera Utara . Metode yang digunakan pada pengabdian ini menggunakan metode ceramah dan pendampingan melakukan pendampingan pelatihan digital marketing kepada UMKM di Usaha Faisal Jaya Gorden. Hasil dari pelaksanaan kegiatan ini bahwa pendampingan telah memberikan dampak positif untuk masyarakat dan pelaku UMKM Usaha Faisal Jaya Gorden berupa meningkatkan penjualan, meningkatkan kesadaran merk, memperkuat keterampilan, dan meningkatkan kualitas produk. Dalam pelatihan ini, peran pendamping sangat penting dalam memberikan dukungan, bimbingan, dan motivasi bagi masyarakat Usaha Faisal Jaya Gorden. Dengan adanya pengabdian kepada masyarakat ini masyarakat Usaha Faisal Jaya Gorden bisa menambah pengetahuan tentang penggunaan media sosial sebagai sarana memperkenalkan produk UMKM yang efektif.
The Influence Of Entrepreneurship Spirit And Entrepreneurship Value On Business Success In Tembung Bersatu Percut Sei Tuan Dahrul Siregar; Retnawati Siregar; Fitriani Tobing; Linda Lores
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7660

Abstract

The purpose of this study was to determine and analyze the influence of entrepreneurial spirit and entrepreneurial values ??on business success in UKM Tembung Bersatu, Percut Sei Tuan District. The research method used is exploratory research, where variables are measured using a Likert scale. Methods of data collection is done by interview (interview), with a list of statements (Questioner) and study documentation. The population in this study were all Tembung Bersatu UKM. totaling 40 SMEs. Sampling using saturated sampling method or better known as a census. In this study, the population was relatively small, namely 40 people. Processing data using SPSS software version 23, with descriptive analysis and hypothesis testing multiple regression analysis. The results showed that partially or simultaneously the variables of entrepreneurial spirit and entrepreneurial value had a positive and significant effect on business success in Tembung Bersatu SMEs, Percut Sei Tuan sub-district
Co-Authors Ali Usman Dahrul Siregar Eka Dewi Setia Tarigan Fitriani Tobing Hotbin Hasugian Rahma Darni Daulay Retnawati Siregar