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All Journal Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Jurnal Sains dan Teknologi Farmasi Law and Justice JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Syifa' MEDIKA: Jurnal Kedokteran dan Kesehatan Jurnal Kesehatan Holistic JURNAL PENDIDIKAN TAMBUSAI Jambura Nursing Journal MEDIALOG: Jurnal Ilmu Komunikasi Tuturlogi: Journal of Southeast Asian Communication Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Community Empowerment JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Humanism : Jurnal Pengabdian Masyarakat JSIP: Jurnal Studi Ilmu Pemerintahan Caraka : Indonesia Journal of Communication Society: Jurnal Pengabdian Masyarakat Journal Of Human And Education (JAHE) Tarbiyah Wa Ta'lim: Jurnal Penelitian Pendidikan dan Pembelajaran Diponegoro Journal of Islamic Economics and Business Takuana: Jurnal Pendidikan, Sains, dan Humaniora Business Management Journal of Accounting Management Business and International Research Journal of Management and Administration Provision Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Barongko : Jurnal Ilmu Kesehatan International Journal of Health Sciences Journal of Law, Education and Business Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Ilmiah IPS dan Humaniora (JIIH) Al-Amal: Jurnal Pengabdian Masyarakat Journal of Accounting Law Communication and Technology Jurnal Akuntansi Hukum dan Edukasi Journal of Business Inflation Management and Accounting
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Information Technology Support and Accounting Digitalization on Business Development Potential with Knowledge Management as an Intervening Variable in Micro, Small and Medium Enterprises in Deli Serdang Regency Fadhila, Zakia; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 1, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v1i2.3843

Abstract

There are still relatively many MSMEs in the Deli Serdang district area that have not used technology as a medium to assist in increasing their business where in this day and age technology plays a very important role in increasing sales to the international scope. The Deli Serdang district government, which cares about increasing MSMEs, makes socialization for business actors within the Cooperative and SMEs Office to be given training in the use of business digitalization in order to provide an understanding that digitalization is the right way in this day and age to manage businesses both in production, marketing, finance and management. This research will be conducted in the Deli Serdang district with a population of MSMEs that already have NIB of 570 businesses with a sampling method using the Slovin formula with an error rate of 5%, so that a research sample of 235 can be found. Directly the information technology support variable has a significant effect on kenowlodge management. Directly the information technology support variable has a significant effect on the business development potential of the business, directly the accounting digitalization variable has a significant effect on kenowlodge management, directly the accounting digitalization variable has a significant effect on business development potential, directly the knowledge management variable has a significant effect on business development potential, indirectly the Knowledge Management variable has a significant role in mediating Information Technology support on Business Development Potential, indirectly knowledge management does not have a significant role in mediating accounting digitalization support on Business Development Potential
Analisis Pengimplementasian PSAK No.59 Serta PSAK.No 106 Pada PT. BPRS Puduarta Insani Deli Serdang Zega, Amenesi; Mahyudin, Mahyudin
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian adalah untuk mengetahui implementasi PSAK No. 59 dan PSAK No. 106 pada PT. BPRS Puduarta Insani tahun 2022. Desain penelitian deskriptif kualitatif. Variabel penelitiannya adalah sumber pendanaan PT. BPRS Puduarta Insani. Subyek penelitiannya adalah PT. BPRS Puduarta Insani, sedangkan subjek penelitiannya adalah akuntansi, pengukuran, penyajian dan publikasi laporan transaksi keuangan pembiayaan. Teknik pengumpulan data menggunakan wawancara dan dokumen. Hasil penelitian menunjukkan bahwa penerapan akuntansi keuangan pada PT. BPRS Puduarta Insani meliputi: (1) akuntansi keuangan meliputi akuntansi investasi, akuntansi kerugian, akuntansi piutang dan akuntansi biaya sesuai dengan PSAK No. 59 dan PSAK No. 106, namun pencatatan menerima keuntungan tidak sesuai dengan PSAK No. 59 dan PSAK No. 106 karena dihitung berdasarkan prakiraan; (2) ukuran akuntansi keuangan sesuai dengan PSAK No. 59 dan PSAK No. 106; (3) penyajian akuntansi keuangan tidak sesuai dengan PSAK No. 59 dan PSAK No. 106 yang dijelaskan oleh tidak adanya pengelompokan pos-pos dalam neraca; dan (4) informasi akuntansi terkait keuangan yang belum sepenuhnya sesuai dengan PSAK No. 59 dan PSAK No. 106, khususnya kegagalan pengungkapan penyisihan kerugian investasi dan pengungkapan nilai kerugian penurunan nilai aset.
Analysis of Digital Transformation Challenges in Mediating Accounting Digitalization and Electronic Commerce (E-Commerce) on Technology- Based Entrepreneurship in Micro, Small and Medium Enterprises in Medan City Mahyudin, Mahyudin; Nazah, Khairatun; Agustina, Agustina
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.4993

Abstract

Micro, small and medium enterprises are community businesses located in the regional environment in particular and in Indonesia in general, MSMEs are indicators of economic improvement and unemployment reduction that are fostered by many local and central governments. In Medan city, there are 38,343 MSMEs and as many as 1,875 have been registered as MSMEs under the guidance of the Medan City Prindak SME Cooperative Office. The Medan city government encourages business actors to empower digitalization in their business productivity so that it can facilitate running a business and improve their business to a superior level in terms of services and operations. The challenge of business digitalization makes many business people have to relearn about the technology that is suitable for them to apply to their business according to market needs or needs in services or organizations. This approach is able to test a model that is most ideal in estimating endogenous variables. The population in this study were micro, small and medium enterprises located in Medan Marelan sub-district and Medan Belawan sub-district with a total of 278 businesses. sampling using the slovin formula with an error rate (margin of error) of 5% or 0.05 and a confidence level This research was conducted in the Medan City area with the research population being MSME actors located in Medan Marelan sub-district and Medan Belawan sub-district as many as 278 businesses. The sampling method for this study uses the Slovin formula where the error rate is 5% so as to get a population of 164 businesses. After analyzing the research data, a discussion can be made regarding the direct effect that the direct effect produced by the variables of accounting digitalization, electronic commerce, digital transformation challenges is significant on technology-based entrepreneurial challenges, the results of the direct effect of accounting digitalization variables, electronic commerce are significant on digital transformation challenges, the results of the indirect effect of accounting digitalization variables, electronic commerce on technology-based entrepreneurship through digital transformation challenges are significant
Public Policy Network Implementation: A Case Study in the Development Urban Farming for Sustainable Food Independence in Makassar City Mahyudin, Mahyudin; Ibrahim , Muh. Akmal; Yunus , Muhammad; Syahribulan, Syahribulan; Iskandar, Didik
Journal of Management and Administration Provision Vol. 5 No. 1 (2025): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v5i1.513

Abstract

Urban farming uses land intensification to meet the daily need for fresh fruit and vegetables for residential areas in urban areas. Urban agriculture provides positive value in meeting food needs and practical values ​​that are meaningful for environmental and regional economic sustainability. Urban farming solves the problems above by creating green open space through open land management amid dense buildings and urban settlements. This research aims to analyze the implementation of development network policies for urban farming for sustainable food independence in Makassar City. This research uses a descriptive qualitative approach with data collection methods, namely observation, in-depth interviews, and documentation. The informants in this research are the authorities and are directly involved in the development of urban farming for sustainable food independence in Makassar City. The research results show that the implementation of the development policy network urban farming for sustainable food independence in Makassar City, it still needs to be improved through joint actions carried out between stakeholder. This is because there is still a lack of instructors assisting the Women Farmers Group (KWT) which is the target of the program urban farming in Makassar City. So, this influences the sustainability of the activities of utilizing yard land into productive land which can help in food independence for the people of Makassar City.
Analisis Kebijakan Tentang Manajemen dalam Pelaksanaan Pendidikan Jarak Jauh di Indonesia Sahwi, Sahwi; Mahyudin, Mahyudin; Muhammad
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 6 No. 2 (2025): May
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v6i2.985

Abstract

Kajian dalam penelitian ini bertujuan untuk menganalisa berbagai kebijakan pemerintah selama pelaksanaan pendidikan jarak jauh. Pendidikan jarak jauh (PJJ) di Indonesia telah menjadi salah satu alternatif penting dalam menghadapi tantangan pendidikan di tengah keterbatasan akses fisik, terutama di daerah terpencil dan selama pandemi COVID-19. Artikel ini bertujuan untuk menganalisis kebijakan manajemen yang diterapkan dalam pelaksanaan PJJ di Indonesia. Melalui pendekatan analisis kebijakan, penelitian ini mengkaji berbagai regulasi yang mendasari pelaksanaan PJJ, termasuk kebijakan yang terkait dengan infrastruktur teknologi, penyediaan materi ajar, pelatihan guru, dan evaluasi hasil belajar. Analisis ini juga mencakup tantangan yang dihadapi oleh pemerintah, lembaga pendidikan, dan peserta didik dalam menjalankan PJJ, serta langkah-langkah perbaikan yang diperlukan untuk meningkatkan efektivitasnya. Hasil penelitian menunjukkan bahwa meskipun telah ada upaya yang signifikan dalam mengembangkan kebijakan untuk mendukung PJJ, masih terdapat kendala besar dalam hal aksesibilitas teknologi, kualitas pembelajaran, dan kesenjangan antara daerah urban dan rural. Oleh karena itu, perlu adanya penguatan kebijakan yang lebih inklusif dan berkelanjutan untuk memastikan keberhasilan PJJ di Indonesia, dengan memperhatikan kebutuhan lokal dan ketersediaan sumber daya.
Inovasi Komisi Pemilihan Umum Dalam Meningkatkan Partisipasi Pemilih Pemula Pada Pemilihan Umum Kota Baubau 2024 Hadiaksa, Yayang; Asiri, La; Mahyudin, Mahyudin
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 9, No 1 (2025): Februari 2025
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v9i1.2025.76-81

Abstract

Penelitian ini membahas tentang inovasi KPU dalam meningkatkan partisipasi pemilih pemula pada pemilu tahun 2024 di kota BauBau. Penelitian ini berfokus pada inovasi yang diciptakan KPU Kota Baubau untuk meningkatkan partisipasi pemilih pemula pada pemilu tahun 2024. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini adalah wawancara, observasi dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa inovasi yang diciptakan KPU untuk meningkatkan partisipasi pemilih pemula dalam pemilu di Kota Baubau adalah dengan mengadakan sosialisasi dan pendidikan politik kepada pemilih pemula dengan tujuan untuk meningkatkan pengetahuan dan membangun kesadaran akan arti pentingya pemilih pemula yang bertujuan untuk mengetahui bagaimana cara menangkal hoaks dan money politik. 
The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Ginting, Berupilihen Br; Martin, Martin; Mahyudin, Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol 2, No 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

Abstract

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.
Al-Mu'amalah Al-Madiyah Rules relating to human relations and economic transactions in accordance with the guidance of Sharia Mahyudin, Mahyudin; Tarigan, Azhari Akmal; Syahreza, Rahmi
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5397

Abstract

This research discusses the rules in Islam relating to economic relations and transactions in accordance with sharia guidance. Islam establishes key principles in economics, such as honesty, transparency, fairness, and the prohibition of usury and fraudulent practices. These principles aim to create an economic system that is fair, ethical, and brings blessings to individuals and society. Verses of the Qur'an and hadith emphasize the importance of maintaining integrity in every transaction to avoid exploitation or economic inequality. The prohibition of usury, for example, aims to protect weaker parties from financial exploitation and ensure balance in the distribution of wealth. In addition, transparency and honesty in buying and selling are important factors in building trust between transacting parties. This research also shows that the application of sharia rules in economic transactions can improve social welfare and prevent harmful economic practices. By applying Islamic principles in economic transactions, Muslims can create a business environment that is more fair, transparent and ethical, and provides broad benefits to the entire community. Therefore, an in-depth understanding of sharia rules in economics is very important so that each individual can carry out their economic activities in accordance with Islamic teachings and get blessings in life.
PENGARUH EKONOMI MASYARAKAT PESISIR MELALUI DEVERSIFIKASI PRODUK KERUPUK UDANG DI DESA PUNTI SOROMANDI: Economic Influence Of Coastal Communities Through Shrimp Cracker Product Deversification In Punti Soromandi Village Putri, Nurul; Maulana, Agus; Raodah, Raodah; Iklimah, Nur; Yusari, Yusnia; Annisah, Annisah; Mahyudin, Mahyudin; Fadhillah, Adyatma; Hayril, Hayril; Wahyuramadhan, Wahyuramadhan; Amirulmukminin, Amirulmukminin; Kusumayadi, Firmansyah
Al-Amal: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/amal.v3i1.307

Abstract

This study aims to improve the coastal community's economy through the diversification of shrimp cracker products in Punti Village, Soromandi District, Bima Regency. The method used is a participatory approach involving training, assistance, and product innovation. The results of the activities show that product diversification—such as spicy shrimp crackers, mini shrimp crackers, and premium-packaged shrimp crackers—can increase both market value and market reach. The community has begun to demonstrate independence in production and marketing. Through a collaborative and innovative approach, product diversification has proven effective as a strategy for strengthening the local economy
Knowledge, Attitudes, and Utilization of COVID-19 Preventive Measures Post-Pandemic Among Nurses at Labuang Baji General Hospital, Makassar Mahyudin, Mahyudin; Yari, Yarwin; La Ramba, Hardin; Syamsuriah; Silaban, Merri
Jurnal Kesehatan Holistic Vol. 9 No. 2 (2025): Jurnal Kesehatan Holistic Volume 9/ Nomor 2/ Juli 2025
Publisher : Sekolah Tinggi Ilmu Kesehatan RS Husada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33377/jkh.v9i2.254

Abstract

Indonesia menjadi salah satu negara yang terdampak parah oleh COVID-19. Peran perawat dalam konteks pandemi sangat vital. Pengetahuan perawat tentang COVID-19 sangat penting serta sikap yang positif terhadap upaya pencegahan. Penelitian ini bertujuan untuk menganalisis hubungan antara pengetahuan, sikap, dan penerapan tindakan pencegahan COVID-19 pada perawat. Metode: Penelitian ini menggunakan desain kuantitatif dengan pendekatan analitik korelasional. Sampel dalam penelitian ini terdiri dari 100 perawat. Pemilihan sampel dilakukan menggunakan teknik random sampling. Hasil: Rata-rata nilai pengetahuan responden adalah 92,5%, yang menunjukkan tingkat pemahaman yang sangat baik tentang tindakan pencegahan COVID-19. Sikap menghasilkan nilai rata-rata sebesar 95,33%, yang mencerminkan optimisme tinggi di kalangan perawat terhadap pengendalian dan penanganan pandemi COVID-19. Dan nilai rata-rata tindakan pencegahan ini adalah 96,66%, yang menunjukkan kepatuhan yang sangat baik terhadap protokol Kesehatan. Kesimpulan: Meskipun terdapat variasi dalam demografi seperti usia, jenis kelamin, dan lama kerja, faktor-faktor tersebut tidak berhubungan signifikan dengan penerapan tindakan pencegahan. Pengetahuan yang benar terbukti berhubungan dengan penerapan tindakan pencegahan yang lebih baik, sementara sikap perawat tidak menunjukkan pengaruh signifikan terhadap penerapan protokol kesehatan. Secara keseluruhan, perawat di RSUD Labuang Baji memiliki kesiapan yang tinggi dalam menerapkan tindakan pencegahan COVID-19 pasca-pandemi, yang mencerminkan keberhasilan pelatihan dan pendidikan yang diberikan kepada mereka.
Co-Authors Abd Majid, M Shabri Abdul Rahim Abdullah, Rusli Achmad Noerkhaerin Putra Achmad, Farid Yusuf Nur Afrianty, Nonie Agus Maulana Agustina Ahmad Yusuf Alfinta, Muhammat Alim Amirulmukminin, Amirulmukminin Andi Reni, Andi Andri Soemitra Andrianys, Irma Anggriani, Ristin Dwi Annisah, Annisah Ansar Suherman, Ansar Asiri, La Asriadi Asriadi Aulia, Hesti Dina Azhari Akmal Tarigan Bayuningrum, Pratiwi Br Ginting, Berupilihen Butar-Butar, Veranika Candra candra Citriadin, Yudin Darni Darni Dian Handayani Dosma Marbun, Dorentua Dunggio, Abdul Rivai Saleh Edy Haryanto Fadhila, Zakia Fadhillah, Adyatma Fadli, Sanditya Farid Farid Faturrachman, Yoga Hadiaksa, Yayang Hadmar, Ahmad Muhardin Hananiyah, Wardah Mujadidah Hasimin, Hasimin Hastuti Hastuti Hayril, Hayril Hendiviazi, Ayu Herlambang Prehananto, Herlambang Hitipeuw, Anthoneta Johanna Husnudldlon, Auliya Ihza Ibrahim , Muh. Akmal Iklimah, Nur Imam Suprayogi Iskandar Muda Iskandar, Didik Kusumayadi, Firmansyah L.M. Azhar Sa'ban La Ramba, Hardin Limbeng, Ade Irma Luthfi, Kemas Abdul Mutholib Marsinah, Rahmah Martin Martin Maulana, Harry Fajar Mayunita, Sry Muhammad Muhammad Thohri, Muhammad Na'amy, Nazar Nasir, Miftah Faridh Nazah, Khairatun Nazila, Wa Ode Ningsih, Sri Adhi Normalia, Normalia Nurhidayat, Aldi Prakoso, Velandani Priono, Rendi Putri, Nurul Rabbani, Syarifah Aulia Rama Kertamukti RAMADHANA, WAHYU Raodah Raodah, Raodah Rosdiana Rosdiana Rosida Rosida Safridha Kemala Putri Sahwi, Sahwi Samburoto, Yuyun Sampe, Silas Adian Sarumaha, Putri Silaban, Merri Sugianto Sugianto Sukaini, Sukaini Syahreza, Rahmi Syahribulan Syahribulan, Syahribulan Syamsuriah Syarief, Syarifah Wahyuni Al Tenorio, Christine Balatero Trimaijon, Trimaijon Wahyuni, Ria Wahyuramadhan, Wahyuramadhan Yari, Yarwin Yaty, Apri Yoyos Dias Ismiarto Yufri Aldi Yunus , Muhammad Yusari, Yusnia Yusrizal Yusrizal Yusuf Yusuf Zakia Fadila Zega, Amenesi