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All Journal Humaniora Jurnal Manajemen Teknologi JRMA (Jurnal Riset Manajemen dan Akuntansi) Gadjah Mada International Journal of Business MODUS-Jurnal Ekonomi dan Bisnis Jurnal Mirai Management YUME : Journal of Management Jambura Accounting Review Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian Masyarakat Multidisiplin Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Feedforward: Journal of Human Resource Literacy: Jurnal Pendidikan Ekonomi Jurnal Ekonomi INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Manajemen dan Kewirausahaan Abdimas : Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Economy and Business International Journal of Applied Business and International Management Journal of the Community Development in Asia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Jurnal Manajemen dan Ekonomi Kreatif Jurnal Akuntansi Manado (JAIM) Klabat Journal of Management Ininnawa: Jurnal Pengabdian Masyarakat Journal of Authentic Research Society Jurilma AKRUAL : Jurnal Akuntansi dan Keuangan` International Journal of Sustainable Business, Management and Accounting
Nikolas Fajar Wuryaningrat
Univeristas Negeri Manado
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Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Minahasa Selatan Amelia Anjeli Nangoy; Nikolas F. Wuryaningrat; Jequeline E.M Tangkau
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.197

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penggunaan Sistem Informasi Akuntansi (SIA) pada UMKM. Keterbaruan penelitian ini terletak pada fokus kajian terhadap UMKM di Kabupaten Minahasa Selatan yang masih jarang diteliti, serta pada penggunaan variabel pengetahuan akuntansi dan skala usaha dalam menjelaskan penerapan SIA pada UMKM. Metode penelitian yang digunakan ialah kuantitatif melalui tekhnik analisis regresi berganda. Sampel didalam kajian ini ditentukan dengan teknik purposive sampel, total responden yang diteliti berjumlah 100 UMKM. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi pada UMKM di Kabupaten Minahasa Selatan. Selain itu, skala usaha juga memiliki pengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi. Secara simultan, kedua faktor tersebut terbukti berpengaruh terhadap penerapan SIA. Temuan ini mengindikasikan bahwa peningkatan pengetahuan akuntansi dan pengembangan skala usaha dapat mendorong optimalisasi pemanfaatan SIA di kalangan pelaku UMKM. Dengan demikian, UMKM diharapkan dapat meningkatkan pengelolaan pelaporan keuangan secara lebih efektif serta optimal melalui penerapan SIA akuntansi yang tepat.
P PENINGKATAN KEMAMPUAN LITERASI KEUANGAN, MANAJEMEN PEMASARAN BERBASIS DIGITAL DAN KOMUNIKASI BERBAHASA INGGGRIS SEBAGAI UPAYA REVITALISASI PEREKONOMIAN PARIWISATA DI PANTAI RUMBIA Pebisitona Mesajaya Purba; Nikolas F. Wuryaningrat; Ismail; Supriyanto; Irvandi Waraney Ombuh
Jurnal Pengabdian Masyarakat Multidisiplin Vol 9 No 1 (2025): Oktober
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v9i1.6874

Abstract

Rumbia Beach in Minahasa Regency has promising tourism potential but faces challenges in financial management and marketing that impact suboptimal local economic contributions. This community service program aims to enhance the capacity of Village-Owned Enterprise (BUMDes) Jaya Desa Rumbia managers in financial literacy, digital marketing management, and English communication to revitalize the tourism economy. The implementation method encompasses six stages: proposal development, socialization through FGD, training with pre-test and post-test evaluation, digital technology implementation, intensive mentoring for three months, and establishment of business groups for program sustainability. The program involved Village-Owned Enterprise (BUMDes) managers with three main training components. Results demonstrate substantial improvements in financial literacy with the implementation of Kledo application that enhanced financial recording accuracy; digital marketing management experienced substantial improvement with the launch of website and social media that drove increased tourist visits; English proficiency improved with high satisfaction levels among foreign tourists. International tourist visits increased by 31,7 following the program. Recommendations include: continuous training with higher frequency, consistent digital content development, periodic refresher training programs, English club establishment, and replication of the intervention model to similar tourism destinations to maximize the economic impact of community-based tourism. This program successfully created transformation in tourism destination management that is more professional and sustainable.
The Effect of Knowledge Management, Corporate University, and Learning Organization on Digital Transformation at the Directorate General of Treasury in South Sulawesi Surahman, Irmadanah; Wuryaningrat, Nikolas Fajar; Suyuthi, Nurmadhani Fitri
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/t4vjhc63

Abstract

Penelitian ini bertujuan menganalisis pengaruh Manajemen Pengetahuan, Universitas Korporat, dan Organisasi Pembelajaran terhadap transformasi digital di Direktorat Jenderal Perbendaharaan Provinsi Sulawesi Selatan. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data primer yang dikumpulkan melalui kuesioner terstruktur. Sampel penelitian berjumlah 81 responden aparatur sipil negara yang dipilih menggunakan purposive sampling berdasarkan kriteria jenjang jabatan, pengalaman kerja, dan keterlibatan dalam program pembelajaran organisasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa Manajemen Pengetahuan berpengaruh negatif dan signifikan terhadap transformasi digital (p < 0,05), Universitas Korporat tidak berpengaruh signifikan (p > 0,05), sedangkan Organisasi Pembelajaran berpengaruh positif dan merupakan variabel paling kuat serta signifikan (p < 0,05). Temuan ini menunjukkan bahwa transformasi digital di lingkungan Direktorat Jenderal Perbendaharaan lebih ditentukan oleh kekuatan budaya pembelajaran organisasi yang berkelanjutan dibandingkan sistem pembelajaran formal semata, serta mengindikasikan perlunya evaluasi ulang terhadap praktik manajemen pengetahuan yang diterapkan. This study aims to examine the effects of Knowledge Management, Corporate University, and Learning Organization on digital transformation at the Directorate General of Treasury in South Sulawesi Province. The study adopts a quantitative explanatory approach using primary data collected through structured questionnaires. The research sample consists of 81 civil servants, selected through purposive sampling based on job level, work experience, and participation in organizational learning programs. Data were analyzed using multiple linear regression with SPSS. The results indicate that Knowledge Management has a negative and significant effect on digital transformation (p < 0.05), Corporate University shows no significant effect (p > 0.05), while Learning Organization has a positive and the strongest significant effect (p < 0.05). These findings suggest that digital transformation within the Directorate General of Treasury is driven more by a strong and sustainable learning organization culture than by formal corporate university systems alone, and highlight the need to reassess existing knowledge management practices in public sector organizations.
Panic Buying Perception in Walian Satu Sub-District, Tomohon City Revno D. Turambi; Nikolas F. Wuryaningrat
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v0i0.870

Abstract

Currently the Covid-19 has infected many countries. Indonesia became one of the many countries that suffered the negative effects of the pandemic. Like other countries, this global pandemic health problem brings huge impacts on the economy. Thus, a study is needed to measure the perception of the people of Tomohon City especially South Tomohon regarding panic buying due to covid-19. This research was limited to the use of panic buying variable and the place of research is South Tomohon District especially Walian Satu area. This study made use of descriptive quantitative research in its methodology combined with qualitative interviews. The number of respondents in one-month data collection was 150 respondents. The result of this study were 89 respondents were indicated to still normally and rationally purchase basic necessities. However, 61 respondents have ever made unusual excessive purchases to anticipate the covid-19 pandemic.
Profitability in The Automotive and Component Industry Lydia I. Kumajas; Nikolas F. Wuryaningrat; Herningsih S. Lembong
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 3 (2021): November 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v4i3.1273

Abstract

The Covid 19 pandemic caused a slowdown in economic growth, which resulted in decreased production and sales of several industrial sectors. The automotive and components sectors faced the same condition, which impacted their production and sales. Paired sample t-test data analysis choose to analyses tend to measure the effect of Profitability during the pandemic and before the pandemic. The result of this study shows that even the automotive industry predicts having contraction on their Profitability at the pandemic period. However, the decline in sales and production is not always followed by a decline in financial performance, especially Profitability, due to financial management policies and efficiency factors. Hence, he automotive and components sub-sector in this study showed no significant difference in Profitability before the Covid 19 pandemic and during covid 19.
Toxic Leadership terhadap Kinerja Pegawai Basarnas di Sumatera Barat: Peran Mediasi Motivasi dan Kepuasan Kerja Riza Fahlevi; Nikolas Fajar Wuryaningrat; Anita Maharani
Jurilma Vol. 3 No. 1 (2026): Juni 2026
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/jurilma.volume3number1.588

Abstract

Toxic leadership dapat memengaruhi kondisi psikologis pegawai dan berpotensi berdampak pada kinerja, terutama pada organisasi yang memiliki tuntutan kerja tinggi seperti Basarnas. Penelitian ini bertujuan menganalisis pengaruh toxic leadership terhadap kinerja pegawai serta menguji peran motivasi kerja dan kepuasan kerja sebagai variabel mediasi pada Kantor Pencarian dan Pertolongan Padang dan Mentawai. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data dari 141 pegawai yang dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares melalui SmartPLS 3. Hasil penelitian menunjukkan bahwa toxic leadership tidak berpengaruh signifikan secara langsung terhadap kinerja pegawai dengan koefisien jalur 0,046 dan nilai p 0,655. Namun, toxic leadership berpengaruh negatif terhadap motivasi kerja (β=-0,556; p<0,001) dan kepuasan kerja (β=-0,688; p<0,001). Motivasi kerja berpengaruh positif terhadap kinerja pegawai (β=0,524; p<0,001), sedangkan kepuasan kerja tidak berpengaruh signifikan (β=0,106; p=0,442). Pengaruh tidak langsung melalui motivasi kerja signifikan (β=-0,291; p=0,001), sedangkan melalui kepuasan kerja tidak signifikan (β=-0,073; p=0,450). Model menjelaskan 34,2% variasi kinerja pegawai. Temuan menunjukkan bahwa motivasi kerja merupakan mekanisme psikologis utama yang menghubungkan toxic leadership dengan kinerja dalam konteks organisasi pencarian dan pertolongan.
Co-Authors Abraham Lalengboto Aditya C. N. Pandowo Alfred F. Pongoh Alia Farhanim binti Mohd Ibrahim Alia Izzani binti Md Nasir Alice Law San San Alice Rebecca A/P Edward George Alqurbani, Imam Amelia Anjeli Nangoy Amelia, Roza Ami Pujiwati Anita Maharani Arie Frits Kawulur Arie Kawulur Bertha Mundung Bode Lumanouw Cecilia Kewo Cecilia Lelly Kewo Chrisly Walangitan Chrisna Riane Opod Christian Hormati Cristofer Sumiok Daisy Mui Hung Kee Danny Ivan Rantung Deitje Adolfien Katuuk Deske W. Mandagi Deske W. Mandagi Dimita H. P. Purba Edwin Wantah Eliyah Acantha Manapa Sampetoding Endi Rekarti, Endi Florensius Tijan Freddy Semuel Kawatu Freddy Semuel Kawatu Frida Magda Sumual Grace Jenny Soputan Grace Nababan Greis Sendouw hizkia mokodongan Ignatius Javier C. Tuerah Imam Alqurbani Imran Machdani Zega Irvandi W. Ombuh Ismail Iwan Kandori Jequeline E.M Tangkau John Ronaldo Michael Apituley Kairupan, Shanda Tesalonika Karinong, Klauria Krisdayanti Rapa Leidy Yasinta Pantow Lembong, Herningsih Sutri Lenny Leorina Evinita Lenny Wunoy Elisabeth Awuy Lihard S. Lumampow Lydia I. Kumajas Lydia Ivana Kumajas Mambu, Roy Merry L. Kumajas Muhammad Fadlan Neuneung Ratna Hayati, Neuneung Ratna Ng Hee Song Novita A. Saleh Kusnan Paputungan Nurmadhani Fitri Suyuthi Nurul Hidayat Patricia Steffina Mawitjere Paulus Kindangen Purba, Pebisitona Mesajaya Revno D. Turambi Rivanti Kawung Riza Fahlevi Robert Richard Winerungan Rockey Pangkey Roy Mambu Roza Amelia Rudy Harijadi Wibowo Pardanus Sabrina Wardatul Jannah Husain Saroinsong, Aprilia Pingkan Sjeddie Watung Sumampouw, Olviane O Supriyanto Surahman, Irmadanah Susana A.P Sumuweng Tinneke Evie Meggy Sumual Tiwow, Rafianty Tumbelaka, Steven Set Xaverius Vania Noventilia Mangelep Ventje Senduk Verenika Warouw Yulita Sirinti Pongtambing