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All Journal Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT Martabe : Jurnal Pengabdian Kepada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik eCo-Buss Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK INFOKUM Jurnal Ekonomi Bisnis Manajemen Prima Accounting and Business Journal Nusantara Hasana Journal PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Pengabdian Masyarakat Aufa (JPMA) International Journal of Applied Finance and Business Studies NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Sustainable Empowerment DEVOTE: Jurnal Pengabdian Masyarakat Global Sinergi International Journal of Management and Business Kajian Akuntansi Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Etty Harya Ningsi
Universitas Battuta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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TECHNOLOGICAL AWARENESS AS A PREDICTOR OF ACCOUNTING STUDENTS’ ACADEMIC ETHICS AMID THE DIGITAL TRANSFORMATION OF HIGHER EDUCATION Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Chandrarin, Grahita; Respati, Harianto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7204

Abstract

This study investigates the role of technological awareness in predicting the academic ethics of accounting students during the digital transformation of higher education. Using a quantitative survey design, data are collected through questionnaires from accounting students at Battuta University who participate in digital learning. The analysis employs multiple linear regression, classical assumption tests, t-tests, and the coefficient of determination, processed using SPSS. Results show that technological awareness significantly and positively influences students’ academic ethics. Students with higher technological awareness demonstrate a stronger understanding of academic integrity and are less prone to unethical behaviors such as plagiarism and dishonesty. The study concludes that integrating technological literacy into the accounting curriculum supports ethical behavior and strengthens academic conduct in the digital learning environment.
THE EFFECT OF PRODUCT QUALITY AND SERVICE QUALITY ON CUSTOMER SATISFACTION AT ALFAMIDI RINGROAD STORE 3 Manurung, Lambok; Etty Harya Ningsi; Slamet Widodo
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.186 KB)

Abstract

This study is examining the effect of product quality (X1) and service quality (X2) on the customer satisfaction of ALFAMIDI shop ring-road 3 with a total of 90 respondents in this study conducted in 2021. This analysis includes classical assumption test, multiple regression analysis, hypothesis testing through t-test and F test, and analysis of the coefficient of determination (R2). The results of the analysis using the t-test can be seen that the independent variable namely product quality (X1) has a positive but not significant effect partially on the dependent variable, namely customer satisfaction (Y) while it is known that the independent variable namely service quality (X2) has a positive but not significant effect partially on the dependent variable, namely customer satisfaction (Y). The results of the analysis using the F test can be seen that the two independent variables, namely product quality (X1) and service quality (X2) together have a positive but not significant effect on the dependent variable namely customer satisfaction (Y). The results of the analysis using the coefficient of determination are known that 01.2% of employee performance can be obtained and explained by product quality (X1) and service quality (X2). While the remaining 98.8% is explained by other variables not included in this study.
PROGRAM PENDAMPINGAN, PELATIHAN AKUNTANSI SEDERHANA SECARA MANUAL DAN TERKOMPUTERISASI BAGI PT. GLOBAL BADJA WIJAYA Irna Triannur Lubis; Oky Syahputra; Etty Harya Ningsi
Nusantara Hasana Journal Vol. 4 No. 8 (2025): Nusantara Hasana Journal, January 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i8.1526

Abstract

The ability to manage accurate financial records is an important aspect in supporting the sustainability and growth of a business, especially for companies that are developing. PT. Global Badja Wijaya as a local company engaged in the services and trade sector still faces challenges in implementing a structured accounting system, both manually and computerized. This community service activity aims to improve the company's HR capacity through a simple accounting mentoring and training program based on practice. The methods used include providing basic accounting materials, manual transaction recording simulations, and training in the use of simple accounting software. The results of the activity showed an increase in participants' understanding of the accounting cycle, the ability to prepare basic financial reports, and the use of spreadsheet applications and accounting software. In addition, this training also builds awareness of the importance of transparency and accountability in managing company finances. This activity is expected to be a foundation for the development of a better accounting information system in the future.
PELATIHAN PENGELOLAAN KEUANGAN KELUARGA PADA IBU-IBU DI KECAMATAN LUBUK PAKAM Irna Triannur Lubis; Etty Harya Ningsi; Lambok Manurung
Nusantara Hasana Journal Vol. 4 No. 3 (2024): Nusantara Hasana Journal, August 2024
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i3.1527

Abstract

Family financial management is an essential skill that directly contributes to household welfare, especially among housewives who act as family financial managers. This community service activity aims to improve the literacy and skills of mothers in Lubuk Pakam District in managing family finances wisely and sustainably. The implementation methods include participatory education, direct training, and simple household financial recording simulations carried out interactively. The results of the activity showed a significant increase in participants' understanding of the basic concepts of financial management, including budgeting, recording expenses, and savings planning. In addition, this training succeeded in encouraging changes in financial behavior towards a more rational and planned direction. This activity proves that financial literacy-based empowerment has great potential in supporting family economic resilience at the community level. The implications of this activity can be used as a model for similar interventions in other areas with comparable socio-economic characteristics.
Pemberdayaan PKK dalam Rangka Tertib Administrasi dan Tata Kelola Keuangan TPKK Medan Petisah Etty Harya Ningsi; Lambok Manurung; Selvi Aristantya
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i2.139

Abstract

Pemberdayaan Tim Penggerak PKK Kecamatan Medan Petisah merupakan langkah strategis dalam memperkuat kapasitas kelembagaan berbasis komunitas, khususnya dalam hal tertib administrasi dan tata kelola keuangan yang akuntabel. Permasalahan utama yang dihadapi adalah rendahnya pemahaman anggota TP-PKK terhadap penyusunan laporan keuangan, pengelolaan anggaran, serta pengarsipan administrasi organisasi yang sesuai standar. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan teknis dan manajerial anggota PKK melalui pendekatan partisipatif. Program dilaksanakan menggunakan metode Participatory Action Research (PAR), yang mencakup asesmen kebutuhan, pelatihan teknis administrasi dan keuangan, workshop tematik, serta pendampingan lapangan yang diikuti dengan monitoring dan evaluasi hasil. Hasil kegiatan menunjukkan peningkatan signifikan pada pemahaman peserta terhadap prinsip transparansi dan akuntabilitas, keterampilan menyusun laporan kegiatan dan keuangan, serta meningkatnya partisipasi masyarakat dalam mengawasi jalannya program. Kegiatan ini juga menghasilkan modul pelatihan dan template laporan keuangan yang dapat direplikasi di wilayah lain. Kesimpulannya, program ini berkontribusi nyata terhadap penguatan tata kelola organisasi perempuan berbasis komunitas dan mendorong terciptanya sistem pengelolaan PKK yang lebih tertib, transparan, dan berkelanjutan di Kecamatan Medan Petisah.
Pengaruh Akuntabilitas Dan Sistem Pengawasan Internal Terhadap Kinerja Organisasi Badan Penanggulangan Bencana Daerah Kota Medan Putri Sabrina Andiny; Etty Harya Ningsi; Selvi Aristantya
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2439

Abstract

Otoritas daerah, yang merupakan bagian dari otoritasan, bertanggung jawab atas daerah otonom. Luasnya kekuasaan daerah, nyata, dan akuntabel. Hal ini menunjukkan bahwa Kepala Daerah telah diberi wewenang untuk mengawasi daerahnya. Otonomi daerah telah menghasilkan amandemen UUD 1945. riset semacam itu, yang berfokus pada hubungan antar variabel, dikategorikan sebagai riset kuantitatif. Seratus pegawai Badan Penanggulangan Bencana Daerah Kota Medan menjadi sampel yang digunakan. Hasil riset ini menunjukkan bahwa nilai t hitung untuk variabel akuntabilitas dan nilai t hitung untuk variabel efikasi diri lebih tinggi daripada nilai t tabel, yaitu 5,819 > 1,985. Lebih spesifiknya, 2.047 melebihi 1.985. Dengan demikian, dapat dikatakan bahwa variabel akuntabilitas dan sistem pengendalian internal memiliki pengaruh yang kecil terhadap kinerja organisasi. Selain itu, nilai F hitung sebesar 20,522 lebih besar daripada nilai F tabel sebesar 3,09, yang menunjukkan bahwa riset ini menerima hipotesis H3. Oleh karena itu, dapat dikatakan bahwa tanggung jawab dan sistem pengendalian internal keduanya memengaruhi kinerja organisasi.
The Role of Social Media in Increasing Umkm Sales in the Digital Era of Deli Serdang Regency Manurung, Lambok; Widodo, Slamet; Ningsi, Etty Harya
Sinergi International Journal of Management and Business Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijmb.v3i3.817

Abstract

This study aims to analyze the role of social media in increasing sales of Micro, Small, and Medium Enterprises (MSMEs) in Deli Serdang Regency in the digital era. This study uses a quantitative approach with a survey method of 30 MSME actors who actively use social media as a means of promotion. The research instrument is a questionnaire that measures the frequency of social media use, the type of platform used, the level of interaction with customers, and its impact on sales. The results of a simple linear regression analysis show that the use of social media significantly affects the increase in MSME sales (R² = 0.72; p <0.01). These findings indicate that social media such as Instagram, TikTok, and Facebook play an important role in expanding market reach, creating brand awareness, and increasing consumer engagement. This study recommends the need for continuous digital literacy training and collaboration between local governments and social media platforms to optimally support the digital transformation of MSMEs.
PELATIHAN PENGELOLAAN KEUANGAN UNTUK MENINGKATKAN KEMAMPUAN MENGELOLA UTANG DAN INVESTASI DI KALANGAN MASYARAKAT Etty Harya Ningsi; Tri Auri Yanti; A’an Nurhadi
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 14 No 2 (2024): Desember 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3420

Abstract

The issue of financial management, particularly in terms of debt and investment, presents a significant challenge for many individuals in Indonesia. A large portion of the population lacks sufficient understanding of personal finance, debt, and investment management, which leads to long-term financial difficulties. This study aims to implement financial management training focused on debt and investment management, with the goal of improving the community's ability to manage finances more wisely and effectively. The training was conducted in Lubuk Pakam District, with participants from diverse backgrounds. The results of the training showed a significant improvement in participants' understanding of healthy debt management strategies and the fundamentals of profitable investment. It is expected that this training will have a positive impact on the long-term economic well-being of the community.
Pelatihan Strategis Pemasaran dalam Meningkatkan Pendapatan CV. Biru Utama Lambok Manurung; Etty Harya Ningsi; Slamet Widodo
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 14 No 2 (2024): Desember 2024
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v14i2.3444

Abstract

Strategi pemasaran yang efektif dan efisien memiliki peran penting dalam meningkatkan keberlangsungan usaha, khususnya pada CV. Biru Utama yang bergerak di bidang leveransir. Saat ini, pemasaran yang dilakukan masih bersifat konvensional dengan hasil penjualan yang stagnan. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan dan bimbingan terkait konsep strategi pemasaran modern, termasuk analisis situasi dan pemanfaatan media sosial. Pelatihan dilakukan melalui metode ceramah, diskusi, dan praktik langsung yang melibatkan tiga akademisi dari Universitas Battuta. Materi yang diberikan meliputi prinsip dasar manajemen strategis, konsep pemasaran 4P, serta simulasi pemasaran digital. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan peserta dalam mengaplikasikan strategi pemasaran yang sesuai dengan standar manajemen. Antusiasme peserta tercermin dari banyaknya pertanyaan dan diskusi selama pelatihan berlangsung. Implementasi strategi pemasaran yang lebih baik diharapkan dapat meningkatkan volume penjualan, memperluas pangsa pasar, dan mendukung pertumbuhan usaha CV. Biru Utama di masa mendatang. Keberhasilan kegiatan ini menjadi dasar untuk melanjutkan program serupa di perusahaan lain.
Penguatan UMKM Melalui Penerapan Manajemen Organisasi di Deli Serdang Lambok Manurung; Etty Harya Ningsi
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 1 (2025): Juli 2025
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v15i1.3695

Abstract

Pengabdian masyarakat ini dilatarbelakangi oleh rendahnya pemahaman sebagian masyarakat Deli Serdang terhadap peran strategis UMKM dalam mendorong pertumbuhan ekonomi daerah. Tujuan kegiatan ini adalah untuk meningkatkan pengetahuan masyarakat tentang kontribusi UMKM dalam pembangunan ekonomi lokal serta menggali peluang usaha yang dapat dikembangkan di wilayah tersebut. Kegiatan dilakukan melalui metode ceramah, diskusi, demonstrasi, simulasi, dan observasi. Materi pelatihan mencakup pengenalan konsep UMKM, peran manajemen organisasi dalam pengembangan usaha, serta akses pendanaan untuk memulai dan mengembangkan usaha. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap struktur usaha kecil, potensi pengembangan usaha berbasis lokal, serta strategi mendapatkan dukungan modal usaha. Program ini diharapkan mampu menumbuhkan semangat kewirausahaan masyarakat dan mendorong pertumbuhan UMKM yang berkelanjutan di Deli Serdang.
Co-Authors Andiny, Putri Sabrina A’an Nurhadi Br Keliat, Karsima Delila Dina Hastalona Fhikry Ahmad H Siregar Fhikry Ahmad H. Siregar Fhikry Ahmad Halomoan Siregar Firrahmi Rizky Grahita Chandrarin Harianto Respati Irma Herliza Rizki IRNA TRIANNUR LUBIS Irna Triannur Lubis istiqomah istiqomah Jenny Zain Lambok Manurung LUBIS, IRNA TRIANNUR MALKIT KAUR Mela Novita Rizki Nurhadi, A'an Oky syahputra Prihat Assih Putri Sabrina Andiny Retna Safriliana Ricky Raes Winner Tinambunan Ryan Haslim Saragih, Yoga Arnanda Selvi Aristantya Setia Budi Kurniawan Silsy Fadya Siregar, Fhikry Ahmad Halomoan Siti Rahma Dani Slamet Widodo Slamet Widodo Slamet Widodo Tri Auri Yanti Utomo, Langgeng Prayitno Willa Willa Yanti, Tri Auri