Mariaty Ibrahim
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Analisis Penerapan Aplikasi Lamikro pada Laporan Keuangan UMKM Laundry Kecamatan Kulim Kota Pekanbaru R. Annisa Amelia Putri; Mariaty Ibrahim
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Oktober: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i3.1361

Abstract

This study analyzes the implementation of the Lamikro application (Micro Business Accounting Report) in the financial statements of laundry SMEs in Kulim District, Pekanbaru. The objective of this research is to assess the effectiveness of the Lamikro application in enhancing the quality of record-keeping and financial report preparation, as well as its impact on business profitability. The research employs a descriptive quantitative method, involving six months of observation and in-depth interviews with three laundry SMEs: Prigamas Laundry, DiLaundry, and Nisa Laundry. The findings indicate that Lamikro significantly improves the efficiency and accuracy of financial report preparation, reducing the time required from 8-15 hours to just 1-3 hours. Adaptation to the application varied, with DiLaundry being the fastest and Nisa Laundry the slowest. Analysis of the Net Profit Margin (NPM) reveals an increase in profitability for all three SMEs: Prigamas Laundry (from 69.05% to 70.34%), DiLaundry (from 47.46% to 55.92%), and Nisa Laundry (from 48.14% to 49.21%). It is concluded that Lamikro effectively enhances the quality of financial reports and profitability of laundry SMEs, influenced by digital literacy and managerial commitment.
PENERAPAN PARIWISATA BERBASIS MASYARAKAT DI THE KALDERA TOBA NOMADIC ESCAPE, KABUPATEN TOBA, SUMATERA UTARA Yosinda Delani Silalahi; Mariaty Ibrahim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol. 13: Edisi I Januari - Juni 2026
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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

Abstract

This study aims to describe the implementation of community-based tourism at The Kaldera Toba Nomadic Escape, Toba Regency, North Sumatra. The study focuses on stakeholder support for community empowerment, community empowerment in tourism development, and community involvement in the tourism life cycle. A qualitative approach with an inductive method was applied. Data were collected through interviews, observation, and documentation, and analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that community-based tourism has been implemented at The Kaldera, but not yet optimally. Stakeholder support is reflected in training, facilitation, and communication channels for local communities. Community empowerment is seen in the involvement of local people in MSMEs, cultural arts, security, cleaning services, guiding, and culinary businesses. However, community involvement in the tourism life cycle remains limited to operational stages and is still weak in strategic decision-making. Therefore, The Kaldera Toba Nomadic Escape has applied community-based tourism principles, but stronger community participation is still needed to achieve a more authentic and sustainable model.