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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Kesatuan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Tangible Journal Journal of Economics and Business UBS Jurnal Cahaya Mandalika International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Impresi Indonesia Jurnal Peradaban Masyarakat (JPM) International Journal of Science and Environment Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC)
Duffin
Institut Bisnis Informasi Teknologi Dan Bisnis
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Peningkatan Kinerja Keuangan UMKM melalui Pengelolaan yang Efektif, Penerapan Akuntansi yang Akurat dan Integrasi Teknologi Hs, Widy Hastuty; Djohan, Deva; Ginting, Yogi Rahman Feriza; Duffin, Duffin; Harianto, Adi
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.597

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan keuangan, penerapan praktik akuntansi yang akura dan adopsi teknologi terhadap kinerja keuangan UMKM di wilayah Medan Utara, Indonesia. UMKM memiliki peran penting dalam perekonomian lokal, namun masih menghadapi tantangan terkait manajemen keuangan yang belum optimal, keterbatasan penerapan akuntansi berbasis standar, dan rendahnya pemanfaatan teknologi digital. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap pemilik dan manajer UMKM dari berbagai sektor, seperti perdagangan, manufaktur, dan jasa. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan regresi linear berganda untuk mengukur pengaruh masing-masing variabel terhadap kinerja keuangan. Hasil penelitian memberikan gambaran tentang pentingnya tata kelola keuangan, penerapan akuntansi yang akurat, dan transformasi digital dalam meningkatkan kinerja UMKM. Selain itu, studi ini mengidentifikasi hambatan utama dalam implementasi ketiga aspek tersebut dan memberikan rekomendasi praktis untuk meningkatkan kondisi UMKM. Keterbatasan penelitian meliputi jumlah sampel yang terbatas dan waktu pengumpulan data yang singkat, serta belum mencakup dampak jangka panjang dari adopsi teknologi dan praktik akuntansi terhadap pertumbuhan usaha.
The Synergy of the Higher Education World in Improving the Results of Accounting Skills of Students of SMK Tritech Informatika Medan Harianto, Adi; Duffin; Harianto, Yogi Rahman Feriza Ginting; Deva Djohan; Thamrin; Robin; Lidia Berliana Siboro; Mhd Restu Razaq; Kuandi Chandra; Darwan Tanady
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

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

Abstract

Vocational education must adapt to the demands of the industrial era by integrating academic mastery with practical competencies aligned with industry standards. This community service initiative involves collaboration between SMK Tritech Informatika Medan and a partner university to improve students’ performance in the Accounting Competency Test (UKK). The program focuses on enhancing students’ understanding of accounting concepts and practical applications through intensive mentoring, simulation-based training, and curriculum alignment. The activities engaged 12 students and several instructors through methods such as workshops, guided practice, discussions, and assessments. University lecturers and students served as academic facilitators, offering innovative and interactive learning approaches. The results, measured through pre-test and post-test instruments, indicate a significant improvement in students’ comprehension, confidence, and readiness for the UKK. Furthermore, the program strengthened teachers’ pedagogical capacity and enriched curriculum design with an industry-based perspective. This collaborative model demonstrates the effectiveness of structured synergy between vocational schools and higher education in shaping job-ready graduates and should be considered for wider application across different vocational fields.
The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025) Hastuty HS, Widy; Hou, Amin; Duffin, Duffin; Ramadhani, Laily; Sijauta, Dominggus
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.228

Abstract

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.
Co-Authors Adi Harianto Agus Susanto Albert Albert Ali Ibrahim Amin Hou Bagus Hari Sugiharto Benny Lim Budi Astuti Darwan Tanady Devia Febrina Diana Afriani Djohan, Deva Dwi Sinta Eddy Gunawan Eddy Gunawan Erfan Ersada Ester Ginting, Yogi Rahman Feriza Harianto, Yogi Rahman Feriza Ginting HARLEN SILALAHI Heni Pujiastuti Hernadianto, Hernadianto HS, Widy Hastuty Husaini Husaini IKA PUSPA SATRIANNY Jungs Sen Kosasih, Hengky Kuandi Chandra Lidia Berliana Siboro Made Susilawati Mega Sanjaya Metyria Imelda Hutabarat Mhd Restu Razaq Razaq Naswan Hadilia Nelly Ervina Ramadhani, Laily Robin Rudolf Leiwakabessy Santi Yuliani Safitri Septa Diana Nabella Sijauta, Dominggus Stefvy Stefvy Susamto S Tetty Widiyastuti Thamrin Thamrin Thamrin Tina Linda Wagiyo Widy Hastuty HS Wijaya, Elyzabeth Yudi Akhmad Sadeli Yusmaniarti