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All Journal Jurnal Riset Akuntansi dan Bisnis Jambura Agribusiness Journal BINAMULIA HUKUM AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Review Pendidikan dan Pengajaran (JRPP) 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 Frontier Management Science (FMS) Binamulia Hukum CSR International Journal
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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.  
The Application of Environmental Management Accounting in Developing Sustainable Business Plans among Entrepreneurial Students of Politeknik Negeri Medan Maya, Maya Syahlina; 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.
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.
Mesin Pembuat Pelet Untuk Peternak Bebek di Desa Sei Semayang, Kecamatan Sunggal, Kabupaten Deli Serdang, Sumatera Utara Ibrahim, Husin; Rahmawaty; Dithisari, Indri; Hartika, Lia; Dalim, Muhammad
BERKAT: Jurnal Pemberdayaan Masyarakat Vol 5 No 2: DESEMBER 2025
Publisher : P3M Politeknik Negeri Medan

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

Abstract

Program Pengabdian Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan efisiensi dan keberlanjutan usaha peternakan bebek pedaging milik Bapak Supriyatmin di Desa Sei Semayang, Kecamatan Sunggal, Kabupaten Deli Serdang, Sumatera Utara.Permasalahan utama mitra adalah tidak tersedianya alat pengolahan pakan, sehingga limbah sayur yang berlimpah dari pasar tradisional terbuang sia-sia dan tidak dapat dimanfaatkan sebagai sumber pakan berkualitas. Akibatnya, usaha ternak menjadi boros,tidak efisien, dan sulit berkembang. Melalui program ini, tim dari Politeknik Negeri Medan merancang solusi teknologi tepat guna berupa mesin pembuat pelet pakan skala mikro yang disesuaikan dengan kebutuhan dan kapasitas mitra. Program ini mencakup desain dan pembuatan alat, pelatihan penggunaan dan perawatan mesin, pelatihan formulasi pakan berbasis limbah organik, serta pendampingan produksi harian dan evaluasi efektivitas pakan. Selain aspek teknis, pelatihan manajemen keuangan sederhana dan pemasaran juga diberikan. Tim pengusul berasal dari lintas keilmuan seperti teknik konversi energi, akuntansi, hukum bisnis, dan komunikasi bisnis, yang memungkinkan program ini berdampak secara holistik. Luaran yang diharapkan meliputi mesin yang berfungsi baik, peningkatan keterampilan mitra, produksi pakan mandiri harian, dokumentasi video kegiatan, publikasi media lokal, dan artikel ilmiah populer. Program ini memperlihatkan komitmen Polmed dalam mendampingi masyarakat melalui teknologi aplikatif dan pemberdayaan ekonomi mikro
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.
Co-Authors Ana Susanti Yusman Anriza Witi Nasution Chairunnisa Nur Fitriani Dalim, Muhammad Dewi Comala Sari Diena Fadhilah, Diena Ganda Permana HARTIKA, LIA Hasibuan, Raya Puspita Sari Hasibuan, Yetti Meuthia HERU PRANOTO Hutapea, Widya Yohana Ibrahim, Husin Jenny Elisabeth Juhandi, Dany Lia Hartika Lisa Medina Lubis, Riadini Wanty M. Rikwan Effendi Salam Manik Marlya Fatira AK Maya, Maya Syahlina Mik Salmina Muhammad Mabrur, Muhammad Natalia Lusianingsih Sumanto Nofriadi Nofriadi Nuraini Rahmawaty Rahmawaty Rahmawaty Rahmawaty Rahmawaty, Rahmawaty Razak, Abd. Salsabila Silmi Siregar, Rumnasari Khoiriyah Siti Maretia Benu Sri Nirmala Sari Surya Dharma Surya Dharma Syarifah Lisa Andriati Ummanah Ummanah, Ummanah Yessi Kurnia Arjani Manik Yunita, Ananda