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All Journal Enrichment : Journal of Management International Journal for Advanced Research Jurnal UMKM, Manajemen dan Akuntansi (JUMA) Jurnal Pemberdayaan Kepada Masyarakat
Adek Apriyandi
Universitas Battuta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Effect Of Accrual-Based Psap, Accounting Policy, And Information Technology On The Quality Of Lkpd In Binjai City Fhikry Ahmad Halomoan Siregar; Selvi Aristantya; Adek Apriyandi
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.359 KB) | DOI: 10.35335/enrichment.v12i3.582

Abstract

This study aims to determine and analyze the effect of the application of accrual-based government accounting standards, accounting policies, and the use of information technology on the quality of local government financial reports in the city of Binjai. This type of research is causal and the object of this research is Binjai City. The data used are primary data obtained from questionnaires with a total sample of 69 respondents. Research data Using a quantitative approach and data analysis using a simple regression analysis model. The results showed that the application of accrual-based government accounting standards, accounting policies, and the use of information technology had an effect on the quality of the financial statements of the local government of the city of Binjai.
Penerapan Kebijakan Sistem Merit Pada Kantor Sekretariat Daerah Kabupaten Mandailing Natal Dedeng Irawan; Mela Novita Rizki; Adek Apriyandi
Jurnal UMKM, Manajemen dan Akuntansi Vol. 2 No. 1: Agustus 2025
Publisher : Universitas Battuta

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Abstract

Sistem merit yang diterapkan di kantor Sekretariat Daerah Kabupaten Mandailing Natal sejak tahun 2015 lalu telah mendapatkan pengakuan dari Pemerintah. Pada tahun 2019 Sekretariat Daerah Kabupaten Mandailing Natal meraih predikat sangat baik dalam penilaian Indeks Sistem Merit (Merit System Index) yang dilakukan oleh Komisi Aparatur Sipil Negara (KASN). Tujuan penelitian ini adalah untuk mengekplorasi lebih jauh tentang mengapa Sekretariat Daerah Kabupaten Mandailing Natal menerapkan sistem merit, apa saja yang telah dilakukan, dan bagaimana melakukannya. Dengan menggunakan pendekatan kualitatif-eksploratif, pengumpulan berbagai data/informasi pendukung sejak diterapkannya sistem merit (2015-2020), wawancara terbatas dengan para pengambil kebijakan dilakukan dan menggunakan teknik participation observer. Hasilnya bahwa penerapan sistem merit di Kantor Sekretariat Daerah Kabupaten Mandailing Natal dilakukan sesuai dengan prinsip dan tahapan kebijakan yang ada. Komitmen pimpinan dan konsistensi dalam penerapan kebijakan sistem merit menjadi faktor determinan.
Pendampingan Keuangan UMKM Berbasis Analisis Kendala dan Kondisi Keuangan pada 20 Pelaku UMKM di Kota Medan Adek Apriyandi; Anisa Fitria sinaga; Atika Atayarisah Lubis; Richna Handriani; Muammar Rinaldi; Agus Rahmadsyah
Battuta-Jurnal Pemberdayaan Masyarakat Vol 3 No 2 (2026): Edisi Mei
Publisher : LPPM Universitas Battuta

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan keuangan kepada 20 pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Medan berdasarkan hasil analisis kendala yang dihadapi masing-masing usaha. Metode yang digunakan meliputi observasi lapangan, wawancara semi-terstruktur, identifikasi kondisi keuangan, serta pemberian solusi praktis yang disesuaikan dengan kebutuhan UMKM. Hasil kegiatan menunjukkan bahwa kendala utama yang dihadapi UMKM meliputi penurunan pelanggan akibat cuaca (35%), kenaikan dan fluktuasi harga bahan baku (30%), kendala promosi dan branding (5%), kendala logistik dan distribusi (5%), serta kendala operasional lainnya (25%). Selain itu, sebagian besar pelaku usaha masih menghadapi keterbatasan dalam pencatatan keuangan, pengelolaan arus kas, dan pemisahan keuangan pribadi dengan usaha. Pendampingan yang diberikan berupa penyusunan buku kas sederhana, pengelolaan arus kas, perhitungan biaya usaha, dan rekomendasi strategi pengembangan usaha. Kegiatan ini memberikan manfaat dalam meningkatkan pemahaman dan kemampuan pelaku UMKM dalam mengelola keuangan usaha secara lebih efektif dan berkelanjutan.
Omnichannel Marketing Strategy and Its Impact on Customer Satisfaction: A Study in Southeast Asia Sri Rezeki Pane; Azizah; Zamaludin; Adek Apriyandi
International Journal For Advanced Research Vol. 2 No. 4: December 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/szvpw716

Abstract

This study aims to analyze the influence of omnichannel marketing strategies on customer satisfaction levels in Southeast Asia. The application of the omnichannel marketing concept is becoming increasingly important as the integration of online and offline channels in modern consumer shopping activities increases. This study used a descriptive quantitative approach with a survey method involving 400 respondents from four countries: Indonesia, Malaysia, Thailand, and Singapore. Data were collected through an online questionnaire and analyzed using multiple linear regression techniques to determine the influence of each dimension of the omnichannel strategy on customer satisfaction. The results of the study indicate that omnichannel marketing strategies have a positive and significant impact on customer satisfaction. Channel integration is the most dominant factor in increasing satisfaction, followed by service personalization and ease of access to information. Customers in Southeast Asia highly value a consistent and connected shopping experience across online and offline channels. Furthermore, variations in shopping behavior across countries were found, with customers in Singapore and Malaysia prioritizing the efficiency of digital channels, while customers in Indonesia and Thailand still rely on a combination of online and offline channels. These findings offer important implications for retail and e-commerce companies in Southeast Asia to strengthen system integration, enhance customer data-driven personalization, and adapt marketing strategies to local market characteristics. Overall, this study confirms that omnichannel marketing strategies are key to building customer satisfaction and loyalty in the increasingly competitive digital era.
The Influence of Social Awareness on Social Entrepreneurship Interest in Generation Z Adek Apriyandi
International Journal For Advanced Research Vol. 3 No. 2 (2026)
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ijar.v3i2.717

Abstract

Social entrepreneurship has emerged as an innovative approach to addressing social and environmental challenges while simultaneously creating sustainable economic value. Among the factors influencing individuals' willingness to engage in social entrepreneurship, social awareness is considered an important psychological determinant, particularly for Generation Z, who are characterized by high digital literacy and increasing concern for social issues. This study aimed to examine the effect of social awareness on social entrepreneurial intention among Generation Z. A quantitative research approach with an explanatory design was employed. Data were collected through an online questionnaire from 80 Generation Z respondents selected using purposive sampling. The collected data were analyzed using descriptive statistics and simple linear regression analysis with IBM SPSS Statistics 26. The results revealed that social awareness has a positive and statistically significant effect on social entrepreneurial intention (β = 0.684, p < 0.001). The coefficient of determination (R² = 0.468) indicated that social awareness explained 46.8% of the variance in social entrepreneurial intention, while the remaining variance was influenced by other factors not included in the model. These findings suggest that individuals with higher levels of social awareness are more likely to develop stronger intentions to establish social enterprises that generate both economic and social value. The study contributes to the growing literature on social entrepreneurship by highlighting the importance of strengthening social awareness through entrepreneurship education, community engagement, and sustainability-oriented learning programs. The findings also provide practical implications for universities and policymakers in promoting socially responsible entrepreneurship among Generation Z.
Co-Authors Agus Rahmadsyah Anisa Fitria Sinaga Atika Atayarisah Lubis Azizah Dedeng Irawan FHIKRY AHMAD HALOMOAN SIREGAR Mela Novita Rizki Muammar Rinaldi Richna Handriani Selvi Aristantya Sri Rezeki Pane Zamaludin