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All Journal Jurnal Riset Akuntansi dan Bisnis JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jambura Agribusiness Journal BINAMULIA HUKUM AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Review Pendidikan dan Pengajaran (JRPP) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Vokasi Al-Kharaj: Journal of Islamic Economic and Business BERKAT: Jurnal Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Akuntansi, Keuangan dan Perpajakan JAT (Journal of Accounting and Tax) Frontier Management Science (FMS) Binamulia Hukum Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan CSR International Journal
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Politeknik Negeri Medan
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PMKM Peningkatan Penjualan Produk Kue Bawang Mbak Murti (Jl. Gunung Bendahara Komplek Asabri Kota Binjai Sumatera Utara) Hasibuan, Raya Puspita Sari; Siregar, Rumnasari Khoiriyah; Nasution, Anriza Witi; Dithisari, Indri; Fadhilah, Diena
Jurnal Vokasi Vol 9, No 2 (2025): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i2.7099

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberdayakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Binjai, khususnya UMKM "Kue Bawang Mbak Murti", dalam rangka meningkatkan kapasitas usaha dan daya saing melalui optimalisasi pemasaran berbasis digital. Pemberdayaan ini dilatarbelakangi oleh lemahnya kemampuan promosi dan pemasaran yang dilakukan secara konvensional, sehingga belum mampu menjangkau pasar yang lebih luas. Tujuan jangka panjang dari kegiatan ini adalah mendorong terciptanya kemandirian dan keberlanjutan usaha kecil berbasis digital di wilayah Sumatera Utara. Sementara itu, target khusus yang dicapai mencakup peningkatan keterampilan mitra dalam pemasaran digital, pengembangan kemasan produk yang menarik dan sesuai standar pasar, serta pembentukan akun media sosial usaha sebagai sarana promosi efektif. Data yang digunakan meliputi data primer melalui observasi dan wawancara, serta data sekunder dari studi literatur terkait pemberdayaan UMKM, pemasaran digital, dan desain kemasan. Metode pelaksanaan kegiatan meliputi identifikasi masalah, pemetaan kebutuhan, penyusunan program kerja, pelatihan, pendampingan, dan evaluasi. Solusi yang ditawarkan berupa pelatihan pembuatan konten promosi, desain ulang kemasan produk, serta strategi pemasaran digital berbasis media sosial. Pendekatan partisipatif diterapkan agar mitra terlibat aktif dalam setiap tahap kegiatan. Hasilnya menunjukkan adanya peningkatan kompetensi mitra dalam mengelola media sosial, penerapan kemasan baru, dan peningkatan penjualan dalam tiga bulan. Akun media sosial berhasil memperluas jangkauan promosi hingga luar Binjai dan menarik pelanggan baru. Program ini berkontribusi terhadap peningkatan kapasitas usaha mitra dan menjadi model pemberdayaan UMKM digital yang dapat direplikasi secara luas
TINJAUAN PERJANJIAN KREDIT TANPA AGUNAN (BNI FLEKSI) PADA NASABAH YANG WANPRESTASI TERHADAP PERJANJIAN KREDIT Hartika, Lia; Dithisari, Indri; Manik, Yessi Kurnia Arjani
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 2 (2025): Volume 8 No. 2 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i2.43856

Abstract

Pelaksanaan pemberian fasilitas kredit sebagai produk Bank sering kali mengalami kendala, yaitu sering terjadi wanprestasi debitur yang tidak memenuhi kewajibannya sebagaimana yang tercantum dalam Perjanjian Kredit. Penelitian ini membahas tentang tata cara pemberian kredit BNI Flexi sesuai dengan Undang-Undang Perbankan dan tindakan yang dilakukan Bank BNI apabila terjadi kendala dipelaksanaan pengingkaran kewajiban debitur. Dalam hal ini, Bank BNI gagal dalam mendebet sejumlah uang tertentu dari rekening nasabah pada setiap tanggal jatuh tempo selama lebih dari tiga bulan berturut-turut dikarenakan kondisi ekonomi dan permasalahan Kesehatan debibur. Tindakan yang dilakukan Bank BNI terhadap debitur yang gagal melaksanakan pembayaran pinjaman ialah dengan memberikan peringatan melalui telepon dan pesan SMS. Apabila pembayaran masih tidak terlaksana, pihak Bank BNI akan meminta informasi tentang kondisi keuangan nasabah kepada Instansi tempat dimana debibur tersebut bekerja. Bank BNI telah menerbitkan satu surat peringatan kepada debitur serta akan dilakukan somasi kepada debitur yang bersangkutan, dari somasi tersebut akhirnya diberikan penangguhan kewajiban pembayaran selama beberapa waktu dan kemudian  menginstruksi kepada debitur untuk membuat permohonan restrukturisasi utang sesuai dengan kesanggupan debitur.  
Mitigation of Consumptive Behavior through Financial Literacy and Saving Culture for Vocational High School Students Indri Dithisari; Marlya Fatira AK; Ummanah; Ana Susanti Yusman; Chairunnisa Nur Fitriani; Ganda Permana
CSR International Journal Vol. 4 No. 1: December 2024
Publisher : ALTSA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35307/csrij.v4i1.48

Abstract

PMKM Education on financial literacy and saving culture at the State Vocational High School (SMK) 7 Medan, Sitirejo II Village, Medan Amplas District, Medan City, North Sumatra, Aims to provide an understanding of Financial Literacy in daily life, the importance of saving culture for future financial planning, Overcoming excessive consumptive behavior. The school has never received education related to this material from any party. In order to run PMKM activities smoothly, the service team carried out data collection techniques by interviewing the State Vocational High School (SMK) 7 Medan, which was given by finding knowledge transfer through the Educational Seminar on Financial Literacy Education and Saving Culture. The cost of implementing PMKM activities is needed in the amount of Rp. 1,917,000.00 (One et al. Hundred and Seventeen Thousand Rupiah) and a certificate from Bank Sumut Syariah. This educational activity has shaped students' knowledge and skills about financial literacy, consumptive behavior, and saving culture until an average of 87.55% after service implementation is evidenced by a perfect understanding with a score of 100, increasing to 112 people (56%). However, the lack of educational programs that specifically discuss financial literacy, which also supports students in personal financial management and the prevention of financial problems, is a challenge that needs to be overcome. Through this activity, a joint commitment was formed between PT Bank Sumut Syariah and SMK Negeri 7 Medan to assist the student saving culture program, which is carried out regularly and form student knowledge and awareness to save and reactivate the habit of saving more broadly, creating awareness among SMK students about shared responsibility in maintaining discipline and financial responsibility
Building Healthy Financial Habits And Maintaining Mental Health Students Senior High School Taught Financial Planning Education Nuraini; Marlya Fatira AK; Indri Dithisari; Mik Salmina; Sri Nirmala Sari; Salsabila
CSR International Journal Vol. 4 No. 1: December 2024
Publisher : ALTSA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35307/csrij.v4i1.50

Abstract

This activity aims to provide an understanding of the basic steps in financial planning, managing expenses wisely, building healthy financial habits, and maintaining mental health when facing financial problems. This service uses a descriptive and qualitative approach, where the data collected is analyzed to provide solutions to the issues faced by students. After the Socialization and Education of Financial Planning for Students at SMKS Dharma Patra Pangkalan Susu, the average score of students who feel that they understand more about the importance of recording expenses in detail to manage finances, feel able to distinguish needs and desires, motivation to buy goods wisely, including waiting for a discount moment to save the costs, starting to plan expenses so that they are always smaller than their income, Committed to setting aside some money for unexpected needs or future savings is 86% of the 25 students, This shows a significant increase compared to the initial condition, which is 79%. The educational activities succeeded in overcoming two main problems faced by students, namely consumptive behavior and the impact of financial management on mental health and learning achievement. Through counseling on personal financial planning, students gain understanding and skills in managing finances wisely, managing expenses, and building healthy financial habits, which has a positive impact on increasing their financial awareness. In addition, with a holistic approach that includes material on the relationship between finances and mental health, students can also reduce stress and anxiety that disrupt mental balance and study concentration. As a result, most students feel calmer, more confident, and more motivated to face daily challenges and learn more effectively.
Reducing Chemical Fertilizer Dependency In Cauliflower Farming For Economic Sustainability Juhandi, Dany; Elisabeth, Jenny; Sumanto, Natalia Lusianingsih; Mabrur, Muhammad; Nofriadi, Nofriadi; Dithisari, Indri; Yunita, Ananda; Hutapea, Widya Yohana
Jambura Agribusiness Journal VOLUME 7, ISSUE 1, 2025: JULY-DECEMBER
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37046/jaj.v7i1.34303

Abstract

Fertilizer application is a crucial aspect of agricultural practices, especially for horticultural crops like cauliflower. Humbang Hasundutan Regency, a key horticultural hub in North Sumatra Province, has been significantly affected by rising chemical fertilizer costs, placing a financial strain on farmers. This study aimed to evaluate three fertilization strategies in terms of cost-efficiency, effectiveness, and their potential to reduce chemical fertilizer expenses. Using an experimental method, primary data were collected over one growing season to assess the efficiency and effectiveness of each experiment. Results showed that combining chemical and organic fertilizers improved cost-efficiency but did not enhance production effectiveness. Specifically, a 50:50 blend of chemical and organic fertilizers reduced fertilizer costs by IDR 1,468,400 per hectare. These findings indicate that incorporating organic fertilizers can be a viable approach for farmers to lower input costs and potentially improve farm sustainability.
PERAN INSPEKTORAT DAERAH DALAM RANGKA IMPLEMENTASI GOOD GOVERNANCE DI KABUPATEN DELI SERDANG Yuni Ramadhani; Raya Puspita Sari Hasibuan; Indri Dithisari
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5628

Abstract

This study analyzes the role of the Regional Inspectorate of Deli Serdang Regency in supporting the implementation of good governance, particularly in preventing and addressing regional financial losses. Good governance emphasizes transparency, accountability, participation, effectiveness, and rule of law in public administration. As the Government Internal Supervisory Apparatus (APIP), the Inspectorate plays a strategic role through audits, evaluations, and monitoring of government performance. Using a qualitative descriptive method, data were collected through interviews, observation, documentation, and literature review. The findings show that the Inspectorate has implemented internal oversight in a systematic and continuous manner, although several challenges persist, including limited human resources, insufficient budget support, and resistance from audited entities. Despite these constraints, the Inspectorate has shown progress in reporting, audit follow-up, and financial loss recovery. In 2024, the Inspectorate identified regional financial losses exceeding IDR 3 billion. The achievement of a BB rating in the Government Agency Performance Accountability System (SAKIP) and the APIP capability level reaching Level 3 reflect effective supervisory functions. The study concludes that strengthening human resource capacity, developing integrated monitoring systems, and enhancing regulatory support are essential for optimizing the Inspectorate’s role in realizing clean and accountable governance in Deli Serdang Regency. Penelitian bertujuan untuk menganalisis peran Inspektorat Daerah Kabupaten Deli Serdang dalam mendukung implementasi prinsip-prinsip good governance, khususnya dalam mencegah dan menindaklanjuti kerugian daerah. Good governance menekankan pentingnya transparansi, akuntabilitas, partisipasi, efektivitas, dan supremasi hukum dalam tata kelola pemerintahan. Dalam konteks ini, Inspektorat sebagai Aparat Pengawasan Intern Pemerintah (APIP) memegang peran strategis melalui pelaksanaan audit, evaluasi, dan pemantauan terhadap kinerja organisasi perangkat daerah. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif, di mana data diperoleh melalui wawancara, observasi, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa Inspektorat Kabupaten Deli Serdang telah melakukan upaya pengawasan internal secara sistematis dan berkelanjutan. Namun demikian, tantangan masih dihadapi, seperti keterbatasan sumber daya manusia, anggaran, dan resistensi dari organisasi yang diawasi. Meskipun demikian, kinerja Inspektorat menunjukkan tren positif dalam pelaporan, tindak lanjut hasil audit, dan pemulihan kerugian daerah. Selama tahun 2024, Inspektorat berhasil mengidentifikasi kerugian keuangan daerah sebesar lebih dari Rp3 miliar. Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dengan capaian nilai BB serta kapabilitas APIP pada level 3 menunjukkan bahwa fungsi pengawasan telah berjalan efektif. Penelitian ini menyimpulkan bahwa penguatan kapasitas, sistem informasi pengawasan, serta dukungan regulasi yang kuat sangat penting dalam optimalisasi peran Inspektorat guna mewujudkan pemerintahan yang bersih dan akuntabel di Kabupaten Deli Serdang.
The Application of Environmental Management Accounting in Developing Sustainable Business Plans among Entrepreneurial Students of Politeknik Negeri Medan Maya Syahlina Maya; M. Rikwan Effendi Salam Manik; Indri Dithisari; Lisa Medina; Dewi Comala Sari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8263

Abstract

This study aims to (1) identify the level of understanding of entrepreneurial students at Politeknik Negeri Medan regarding the principles of Environmental Management Accounting (EMA), (2) analyze the extent to which their business plans substantively reflect environmental aspects, and (3) formulate a conceptual model for implementing EMA as a foundation for sustainable entrepreneurship development.Method: This research adopts a descriptive qualitative approach through a case study design. Primary data were obtained from in-depth interviews with relevant participants and content analysis of the business plans they developed. The analysis focuses on exploring students’ perceptions, the challenges they encounter, and the environmental cost management components embedded in their planning.Results: The findings reveal a contradiction between the students’ strong commitment to ethics and sustainability and their limited technical competence in applying EMA to business planning contexts. Environmental aspects in their business documents are largely expressed qualitatively (such as environmentally friendly pledges) and have not yet integrated detailed calculations of environmental costs and eco-efficiency potential. This condition constrains the development of accountable business planning.Implications: These results highlight the critical need to revise the vocational education curriculum. Institutions should introduce practical EMA modules emphasizing environmental cost measurement so that Polmed graduates can design business plans that are not only ethical but also strategic and measurable from an accounting perspective.
Desain Model Bisnis Wakaf Produktif Berbasis Komoditas Pertanian Lokal di Sumatera Utara Muhammad Zuardi; Irma Suryani Lubis; Indri Dithisari; Lia Hartika
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6593

Abstract

Productive waqf is an Islamic social finance instrument with significant potential to support sustainable economic development for the community. However, the management of waqf in Indonesia is still dominated by a consumptive approach, resulting in suboptimal economic impacts on the real sector and community empowerment. One strategic sector relevant to the development of productive waqf is the local agricultural sector, particularly in North Sumatra, which has potential land and superior commodities. Integrating waqf with the agricultural sector is expected to create added economic value, improve farmers' welfare, and strengthen regional food security. This study aims to design a business model for productive waqf based on local agricultural commodities using the Business Model Canvas approach. The research method employed is applied qualitative research with a case study on Lumbung Wakaf Sumatera Utara. Data collection was carried out through field observation, in-depth interviews, documentation, and Focus Group Discussions. The results of the study indicate that the management of agricultural waqf still faces limitations in the managerial capacity of nazhir and access to capital.
ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY, AND SDG REPORTING: THE MEDIATING ROLE OF SUSTAINABILITY DISCLOSURE AND THE MODERATING EFFECT OF GOVERNANCE Raya Puspita Sari Hasibuan; Putri Syuhada; Indri Dithisari; Eli Safrida
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/k7fc3d80

Abstract

This study examines the growing importance of integrating accounting information systems and audit quality in enhancing organizational transparency and accountability, particularly in the context of Sustainable Development Goals (SDGs) reporting. As sustainability reporting becomes a critical component of corporate disclosure, organizations are required to ensure that the information presented is both reliable and relevant. Therefore, this research aims to analyze the influence of accounting information systems and audit quality on SDG reporting, while investigating the mediating role of sustainability disclosure and the moderating effect of governance quality. This study adopts a quantitative research approach using survey data collected from professionals involved in accounting, auditing, and financial reporting functions. The data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both measurement and structural models. The findings indicate that accounting information systems and audit quality have significant positive effects on sustainability disclosure, which in turn significantly enhances SDG reporting. Additionally, sustainability disclosure is found to partially mediate the relationship between the independent variables and SDG reporting. Governance quality also plays a significant moderating role, strengthening the relationship between both accounting information systems and audit quality with SDG reporting. These results highlight the importance of integrating technological systems, audit practices, and governance mechanisms to improve sustainability reporting practices. The study contributes to the literature by providing an integrated framework that links accounting systems, audit quality, and SDG reporting, and offers practical implications for organizations aiming to improve transparency and sustainability performance.
PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS BIG DATA DAN TEKNOLOGI DIGITAL TERHADAP KUALITAS INFORMASI AKUNTANSI DAN KINERJA PENGAMBILAN KEPUTUSAN PADA ORGANISASI MODERN Indri Dithisari; Khairul; Lia Hartika
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/abjxvt63

Abstract

Abstract: This study aims to analyze the effect of implementing accounting information systems based on big data and digital technology on the quality of accounting information and decision-making performance in modern organizations. This research employs a quantitative approach using a survey method through questionnaires distributed to respondents who are users of accounting information systems. The data analysis technique used is Structural Equation Modeling (SEM) to examine the relationships among variables. The results indicate that the implementation of accounting information systems has a positive and significant effect on the quality of accounting information and decision-making performance. Furthermore, the quality of accounting information also significantly influences decision-making performance. These findings suggest that the utilization of digital technology in accounting information systems enhances the quality of information and improves decision-making effectiveness. Therefore, modern organizations need to optimize the use of technology in accounting information systems to improve overall organizational performance.   Keywords: Accounting Information Systems, Big Data, Decision Making   Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh implementasi sistem informasi akuntansi berbasis big data dan teknologi digital terhadap kualitas informasi akuntansi dan kinerja pengambilan keputusan pada organisasi modern. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada responden yang merupakan pengguna sistem informasi akuntansi. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM) untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa implementasi sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas informasi akuntansi serta kinerja pengambilan keputusan. Selain itu, kualitas informasi akuntansi juga terbukti berpengaruh signifikan terhadap kinerja pengambilan keputusan. Temuan ini mengindikasikan bahwa pemanfaatan teknologi digital dalam sistem informasi akuntansi dapat meningkatkan kualitas informasi yang dihasilkan serta efektivitas pengambilan keputusan. Oleh karena itu, organisasi modern perlu mengoptimalkan penggunaan teknologi dalam sistem informasi akuntansi guna meningkatkan kinerja organisasi secara keseluruhan.   Kata Kunci: Sistem Informasi Akuntansi, Big Data, Pengambilan Keputusan
Co-Authors Ana Susanti Yusman Anriza Witi Nasution Chairunnisa Nur Fitriani Dewi Comala Sari Diena Fadhilah, Diena Ganda Permana HARTIKA, LIA Hasibuan, Raya Puspita Sari Hasibuan, Yetti Meuthia HERU PRANOTO Hutapea, Widya Yohana Ibrahim, Husin Irma Suryani Lubis Jenny Elisabeth Juhandi, Dany Khairul Lia Hartika LIA HARTIKA Lisa Medina Lubis, Riadini Wanty M. Rikwan E.S. Manik Marlya Fatira AK Maya Syahlina Mik Salmina Muhammad Mabrur, Muhammad Muhammad Zuardi Natalia Lusianingsih Sumanto Nofriadi Nofriadi Nuraini Rahmawaty Rahmawaty Rahmawaty Rahmawaty Rahmawaty, Rahmawaty Raya Puspita Sari Hasibuan Raya Puspita Sari Hasibuan Razak, Abd. Safrida, Eli Salsabila Silmi Siregar, Rumnasari Khoiriyah Siti Maretia Benu Sri Nirmala Sari Surya Dharma Surya Dharma Syarifah Lisa Andriati Syuhada, Putri Ummanah Ummanah, Ummanah Yessi Kurnia Arjani Manik Yuni Ramadhani Yunita, Ananda