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All Journal JURNAL ECONOMIA AQUATIC SCIENCE & MANAGEMENT JURNAL ILMIAH PLATAX Trikonomika: Jurnal Ekonomi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi PROFIT : Jurnal Administrasi Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Manajemen JURNAL IPTEKS PEMANFAATAN SUMBERDAYA PERIKANAN Widya Cipta : Jurnal Sekretari dan Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) MANAJEMEN DEWANTARA JURNAL LENTERA BISNIS Jurnal Pengabdian Masyarakat Borneo Performance : Jurnal Bisnis dan Akuntansi Business Management Journal Program Studi Manajemen Journal of Global Business and Management Review Revitalisasi : Jurnal Ilmu Manajemen Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Manajemen EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Pengabdian kepada Masyarakat Asian Management and Business Review Jurnal Ilmu Manajemen Advantage Golden Ratio of Finance Management Journal Of Human And Education (JAHE) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Kreasi Rakyat Innovative: Journal Of Social Science Research MDP Student Conference Ranah Research : Journal of Multidisciplinary Research and Development Economos : Jurnal Ekonomi dan Bisnis Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Conference on Business, Social Sciences and Technology (CoNeScINTech) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Jurnal Pengabdian Barelang Blantika : Multidisciplinary Journal GEMBIRA (Pengabdian Kepada Masyarakat) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Gudang Jurnal Pengabdian Masyarakat Jurnal Pendekar Nusantara Asian Journal of Management, Entrepreneurship and Social Science Jurnal Manajemen Maranatha Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Johny Budiman
Universitas Internasional Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Transportation Other

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MEDIATING ROLE OF TRUST IN TAM AND DIRECT UTAUT EFFECTS ON DIGITAL PAYMENT INTENTION Budiman, Johny; Verni; Kesumahati, Erilia
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i2.62493

Abstract

This study examines the factors influencing consumers' readiness to embrace digital payment systems, with the objective of enhancing a customer-centric approach to the implementation of financial technology. Structured questionnaires were used in a quantitative approach with a total 314 data collected, and SPSS was used for descriptive analysis, and SmartPLS to look at the structural relationships between the constructs. Perceived ease of use, perceived usefulness, performance expectancy, social influence, and trust (as a mediating factor) are the main variables. The results show that perceived usefulness (p = 0.027), trust (p = 0.000), performance expectancy (p = 0.000), and social influence (p = 0.000) are all positively correlated with the intention on digital payments. Trust demonstrated a significant mediating role in strengthening these relationships. However, perceived ease of use (p = 0.586) did not show a significant impact on intention. These results highlight the importance of trust in digital payment adoption and suggest that future studies may focus on MSMEs’ readiness for financial technology integration. Keywords: Perceived Ease of Use, Perceived Usefulness, Trust, Performance Expectancy, Social Influence, Intention on Digital Payment  
Penerapan Accurate dalam Mengelola Laporan Keuangan di PT Multi Perkasa Sukses Abadi Budiman, Johny; Christina, Christina
Blantika: Multidisciplinary Journal Vol. 3 No. 11 (2025): Blantika: Multidisciplinary Journal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i11.463

Abstract

Multi Perkasa Sukses Abadi is an SME company engaged in ship repair services that still uses a manual financial recording system with Microsoft Excel. This manual system causes various obstacles such as data input errors (human error), delays in preparing financial reports, difficulties in tracking accounts receivable and payable, and difficulties in monitoring transactions in real-time. This Internship activity aims to implement an Accurate Online-based accounting system to improve the efficiency and accuracy of the company's financial management. The methods used include direct observation, informal interviews, company database design, initial data input (opening balance), and implementation of recording sales, purchase, cash, and accounts receivable-payable transactions. The implementation results show that the Accurate Online system is able to generate financial reports such as income statements, balance sheets, cash flows, and accounts receivable and payable reports automatically and in real-time. The reconciliation process becomes faster with minimal errors, employee work monitoring can be done directly, and management can access accurate financial information for strategic decision-making. The conclusion from this activity is that the transformation from manual recording to a digital system has a positive impact on the company's productivity, transparency, and professionalism in managing operational finances.
Enhancing Purchase Intention through Service Quality: The Mediating Role of Customer Satisfaction and Competitive Advantage in Batam City Supermarkets Budiman, Johny; Maridza, Fidella Dita
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5965

Abstract

This study aims to examine the influence of service quality on customer satisfaction, competitive advantage, and purchase intention among customers of five supermarkets in Batam City: Top 100, DC Supermarket, Hypermart, JC Supermarket, and SNL Food. A quantitative method was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on data collected from 306 respondents. The result indicates that service quality has a significant positive impact on customer satisfaction, competitive advantage, and purchase intention. Furthermore, competitive advantage significantly mediates the relationship between service quality and purchase intention, while customer satisfaction does not show a direct or mediating effect. These findings highlight the strategic importance of service quality in fostering sustainable competitive advantage, which has a stronger influence on consumers’ purchasing decisions than short-term satisfaction. Theoretically, this study contributes to the retail marketing literature. Practically, it provides valuable insights for retail managers to develop service strategies focused on long-term value creation and differentiation.
Penggunaan Software Accurate sebagai Pendukung Proses Customer Collection pada Global Pratama Group Vivien; Johny Budiman
Gudang Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): GJPM - Januari
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjpm.v4i1.2002

Abstract

Pengelolaan piutang pelanggan merupakan aspek penting dalam menjaga kelancaran arus kas perusahaan jasa logistik. PT Global Pratama Indonesia telah memanfaatkan software Accurate sebagai sistem informasi akuntansi untuk mendukung pencatatan transaksi dan pengelolaan piutang pelanggan. Namun, dalam pelaksanaannya masih ditemukan permasalahan pada alur administrasi dokumen operasional yang memengaruhi efektivitas proses customer collection. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengevaluasi pemanfaatan software Accurate serta menyusun rekomendasi perbaikan alur dokumen operasional. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi, analisis dokumen, dan diskusi lintas divisi yang melibatkan bagian keuangan, workshop, dan warehouse. Hasil kegiatan menunjukkan bahwa keterlambatan penyerahan dokumen Work Order (WO) dan Delivery Order (DO) berdampak pada keterlambatan pencatatan transaksi dan pemantauan piutang. Implementasi awal rekomendasi perbaikan alur dokumen mampu meningkatkan ketepatan pencatatan dan mendukung efektivitas penagihan piutang pelanggan. Kegiatan ini memberikan kontribusi nyata bagi mitra sebagai dasar perbaikan berkelanjutan dalam pengelolaan administrasi penagihan.
Implementasi Digital Promotion Bilingual untuk Meningkatkan Daya Saing UMKM Cahaya Pancing Johny Budiman; Verni
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/qrrws081

Abstract

The development of digital technology requires MSMEs to adapt in order to increase their competitiveness and expand their market reach. Cahaya Pancing MSME, which is engaged in the sale of fishing equipment and supplies in Batam City, still relies on conventional marketing and has not made optimal use of digital media. This community service activity aims to help Cahaya Pancing SME build and optimize its digital presence through the implementation of a bilingual digital promotion strategy (Indonesian and English). The method used is a qualitative approach through interviews and field observations to identify the needs and problems of partners. Based on the analysis results, the design and implementation of outputs were carried out in the form of creating business emails, Instagram and Facebook social media accounts, business logos, Linktree, bilingual digital content, as well as assistance in content management and digital promotion. The results of the activity showed an increase in social media activity, customer interaction, improved Google ratings, and increased consumer trust and interest. The results showed measurable improvements, including active management of Instagram and Facebook accounts, increased engagement in terms of likes and comments, improvement in Google ratings, and higher customer interest reflected in increased inquiries.  This activity made a positive contribution to strengthening the digital identity, increasing the visibility of the business, and supporting the sustainability and competitiveness of Cahaya Pancing MSMEs in the digital era.
HOW TO INCREASE PRODUCT INNOVATION AND COMPETITIVE ADVANTAGE OF MSMES IN BATAM CITY Mulyaningrum, Mulyaningrum; Yuwono, Wisnu; Esfandiany, Shelby; Budiman, Johny
TRIKONOMIKA Vol 24 No 2 (2025): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v24i2.33002

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a very important role in economic recovery and enhancing a country's competitiveness. Facing competition from domestic and international firms, this study examines the complex relationships among business strategy, entrepreneurial orientation, authentic leadership, and their collective contribution to competitive advantage through innovation. Using a quantitative approach with online and offline questionnaires, the study focuses on manufacturing companies in Batam, with a sample of 341. Data was analyzed using SPSS and Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal positive effects of authentic leadership and business strategy on both innovation and competitive advantage. Notably, innovation emerges as a key mediator, underscoring its essential role in strengthening competitive advantage. These findings provide valuable insights into the dynamics of MSMEs in Batam and offer practical guidance for enhancing competitiveness through strategic leadership and innovation.
Transformasi Pemasaran Warung Berkah melalui Media Sosial dan Layanan Pesan Antar Online Budiman, Johny; Jolin, Jolin
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): Februari 2026
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v5i1.833

Abstract

Technology has become an important aspect of the business world as it is able to expand market reach, improve efficiency, and enhance competitiveness. Currently, many Micro, Small, and Medium Enterprises (MSMEs) have adopted technology to expand their businesses and promote their products. However, Warung Berkah has not yet adopted technology in its operations. Warung Berkah has been operating for nearly three years and has successfully provided a variety of culinary products to customers; nevertheless, despite its relatively long establishment, this MSME has not developed optimally. By developing social media accounts and implementing online ordering services, the Warung Berkah MSME is expected to grow further. The implementation process of this activity was carried out through interviews, observations, and documentation, and the results obtained after implementing the developed platforms indicate fairly positive outcomes, as evidenced by increased interaction on Warung Berkah’s social media pages. The expected impact of this activity is that the Warung Berkah MSME will continue to utilize digital-based promotional media through social media accounts and consistently make use of online ordering services.
The PENYUSUNAN SISTEM MANAJEMEN KEUANGAN UNTUK MEMPERKUAT PENGENDALIAN INTERNAL PADA UMKM MATRIX LAUNDRY BATAM Changyoni, Suci; Budiman, Johny
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 01 (2026): FEBRUARI 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Mengatasi permasalahan lemahnya pengelolaan keuangan pada UMKM Matrix Laundry Batam yang masih menerapkan pencatatan keuangan secara informal dan tidak terstruktur. Tujuan kegiatan ini adalah memperkuat pengendalian internal usaha melalui penyusunan dan penerapan sistem manajemen keuangan sederhana yang aplikatif. Metode yang digunakan adalah pendampingan partisipasi melalui tahapan observasi, diskusi, perancangan sistem, implementasi, dan evaluasi. Kegiatan meliputi edukasi pengelolaan keuangan, penyusunan format pencatatan kas masuk dan kas keluar, pembuatan Standard Operating Procedure (SOP) keuangan, serta pendampingan pencatatan transaksi harian. Hasil pengabdian menunjukkan adanya peningkatan kedisiplinan pencatatan keuangan, pemisahan keuangan pribadi dan usaha, serta pemanfaatan laporan keuangan sebagai dasar pengambilan keputusan. Penerapan SOP keuangan juga memperkuat pengendalian internal dan mendorong terbentuknya budaya kerja yang lebih tertib, transparan, dan berkelanjutan.
Implementasi Sistem Voucher dan Pengelolaan Transaksi Keuangan Harian Menggunakan Aplikasi GF Akuntansi pada PT CSK Insulation Engineering Gan, James; Budiman, Johny
Jurnal Pengabdian Barelang Vol 8 No 1 (2026): Jurnal Pengabdian Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jpb.v8i1.10941

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas pencatatan transaksi keuangan harian pada PT CSK Insulation Engineering melalui penerapan sistem voucher dan Aplikasi GF Akuntansi. Sebelum kegiatan dilakukan, perusahaan masih menggunakan pencatatan manual yang sering menimbulkan keterlambatan, ketidaktepatan data, serta lemahnya pengendalian internal. Metode pelaksanaan meliputi observasi proses pencatatan, perancangan format voucher, konfigurasi aplikasi, pelatihan staf, serta evaluasi setelah implementasi. Hasil kegiatan menunjukkan bahwa penggunaan sistem voucher mampu menstandarkan proses verifikasi transaksi dan menyediakan bukti pencatatan yang lebih jelas dan terstruktur. Penerapan Aplikasi GF Akuntansi juga meningkatkan kecepatan dan akurasi pencatatan karena seluruh transaksi dapat diinput dan diproses secara otomatis sesuai kategori akun. Evaluasi akhir memperlihatkan peningkatan kemampuan staf dalam menggunakan aplikasi serta penyusunan laporan kas harian yang lebih cepat dan akurat. Secara keseluruhan, kegiatan ini memberikan dampak positif terhadap tata kelola keuangan perusahaan dan membuktikan bahwa digitalisasi akuntansi dapat menjadi solusi efektif bagi perusahaan menengah untuk mewujudkan pencatatan yang lebih modern, transparan, dan efisien.
Factors Influencing an Individual’s Investment Decisions: An Analysis of Risk Tolerance as a Mediating Variable Jolin; Johny Budiman
Eqien - Jurnal Ekonomi dan Bisnis Vol 15 No 01 (2026): Journal Ekonomi dan Bisnia
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v15i01.2315

Abstract

This study examines the influence of financial literacy, overconfidence, firm image, and self-control on investment decisions, with risk tolerance included as a mediating variable for financial literacy and overconfidence. Data were collected from 180 respondents using a questionnaire and analyzed through Structural Equation Modelling (SEM). The findings indicate that financial literacy, overconfidence, and self-control have a positive impact on individual investment decisions. In contrast, firm image and risk tolerance show a positive but insignificant effect. Furthermore, risk tolerance does not mediate the relationship between financial literacy and overconfidence on investment decisions. These results can help investors better understand their capabilities and personality traits when making financial decisions. Additionally, the study highlights the importance for policymakers and financial educators to improve financial literacy and address behavioral aspects influencing investment behavior. Enhancing both knowledge and mindset is essential for empowering individuals to make more informed and rational investment choices.
Co-Authors -, Nico Hadi Adi Hartono Aglius T.R. Telleng Aglius T.R. Telleng agustin, isnaini nuzula Agustini Fatmasari Ainabila, Salsa Siti Alex Alex Alexander J. W Alfret Luasunaung Andarini, Retno Andita, Amelia Andrea Putri Andy Tio Andy Tio Angela Angela Angelina Julia Renaldi Angelina, Winna Angeline Aurellia Anindito Leksono Anna Isabella Lau Anthony Chang Antonio Tantra Wijaya Aprilia Chandrawati Arianto Arianto Arifin, Supriyadi Ati, Errina Bernard Bernard Calvin Calvin Candy Candy Candy, C. Cecilia Cecilia Chandra Wijaya Chang, Wirren Changyoni, Suci Cheristina, Cheristina Christina Christina Chrysti, Angelica Vivian Cindy Fransiska Coral Aswanti Darvin Ang Darwin Darwin Delfina Delfina Denny Denny Desmond Lim Dessy Alliandrina DESTIANA SAFITRI Devin Devin Diana Novella Diana Oktavia Edvan Suwandi Edward Cornelyanto Edwin Edwin Emil Reppie Emil Reppie Erilia Kesumahati Ernestine, Ernestine Ervina Ervina Esfandiany, Shelby Estin Rose Eviyani Febrianti, Della Febriyanti Febriyanti Feby, Kristine Gladis Felicia Koo Ferdinand Jason Fionna Quinn Florentina Jasmine Fransisco P. T. Pangalila Gan, James Greceila Veronica Tanita Gusfandi Gusfandi Hadi, Nico Halim, Rynando Sadrakh Hansend Cristoper Hardy W. L Helena Helena Hendra Dewantara Hendra Wijaya Hendrawan Hendrawan Hendriyanto Hendriyanto Henly Henly Hesnianti Hesniati, Hesniati Huang, Stephen Inda Meyllya Putri Indramawan Indramawan Inneke F. M Rumengan Irvin Ng Jacelyn Christina Yeo Jacelyn Jacelyn James Gan Jasika Jasika Jasika, Jasika Jaslin Marvina Jefri Ariffendi Jennifer Jennifer Jenny Jenny Jeslyn Jeslyn Jesni Jesni Jessica Jessica Jessica Novia Jessica Valeria Jessy Valencia Jihadhatul Akbar Joey Joey Jofen Cenedi Jofia, Nurul John Christian Tedjo Jolin Jolin, Jolin Jolin, Jolin Jongestu, Jofen Cenedi Jovan Pratama Jovianto Jovianto Joycelin Joycelin Julius Kurnaedi Junita Junita Juven Gautama Kelvin Kelvin Kendy Setiawan Hartono Kevin Antonio Kristina Kristina Larventy, Larventy Licca, Vellia Lie, Kelvin Lily Indrawati Lindawati Lindawati Liu, Anastassia Joan Louis Vernando Lovis Vernando Lumuindong, Frans Lydia Lestari Lydia Sasmita Mahendra, Rizky Adi Malino, Ahmad Esa Galang Manu, Lusia Marheni, Dewi Khornida Maridza, Fidella Dita Martinus, Titan Mayviana, Vivin Meilita Meilita Melvin, Melvin Michelle Angel Lim Mulyaningrum Mulyaningrum Nabilah, Cheisya Nelson Donglas Ng, Mardiana Novita Novita Olinda Viviani Ong, Teddy Oscar, Franky Paramitha Tanujaya, Priscillia Patricia Patricia Piere Ricardo Pina Pina Priscillia, Viviona Putri, Deandra Emilya Putri, Dhamma Vicaya Putri, Fathir Suria Marika Rahmadani, Herisna Rahmadhanti Rahmadhanti Rahmatika, Tasha Ria Bintan Ria Hartoko Riansan Riansan Richie Marlon Rido Renando Riskiyanto Riskiyanto Rudianto, Vinna rudiyanto Rudiyanto Rudiyanto Rudiyanto Rudiyanto, Rudiyanto Salim, Silvia Salsabilla Febriatul husna Santo Santo Septiana, Gracia Tiffany Serina, Serina Shelvi Shelvi Shelvi, Shelvi Sherlin Sherlin Sherry Sherry Silvia Hainia Sindy Sindy Sitorus, Winda Fionita Sofia Sofia, Sofia Stefani, Christine Stephanie Stephanie Stewendy, Stewendy Sugandi, Dwinta supriyadi arifin Suyono Saputro Syahputri, Dinda Rafika Sylvia Putri Tan Le Xuan Tan Wan I Theresia Desilva Tiara Shinta Tiara. C, Indah Tina Tina Trio Trio Tu, Michelle Nataline Veni Sisca Verni Verni Verren Calystania Vinna Ruddianto Vira Vira Virny Natasya Viviani Viviani Vivien Welliam Ali Widia Agustiwi Wijaya, Frendy Wilfi Caroline Wilhelmina Patty William William Angelo Tio William William Windy Ratnasari Wisnu Yuwono Yanty Yanty Yenny Fyfy Susanty Yessica Stephanie Lim Yodiputra, Jason Yubelina Hibata Yulfiswandi, Yulfiswandi