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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Jurnal IPTEK Bagi Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Journal of Accounting Law Communication and Technology Jurnal Akuntansi Hukum dan Edukasi Journal of Business Inflation Management and Accounting
Mahyudin
Politeknik Unggul LP3M
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Information Technology Support and Accounting Digitalization on Business Development Potential with Knowledge Management as an Intervening Variable in Micro, Small and Medium Enterprises in Deli Serdang Regency Zakia Fadhila; Mahyudin Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol. 1 No. 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v1i2.3843

Abstract

There are still relatively many MSMEs in the Deli Serdang district area that have not used technology as a medium to assist in increasing their business where in this day and age technology plays a very important role in increasing sales to the international scope. The Deli Serdang district government, which cares about increasing MSMEs, makes socialization for business actors within the Cooperative and SMEs Office to be given training in the use of business digitalization in order to provide an understanding that digitalization is the right way in this day and age to manage businesses both in production, marketing, finance and management. This research will be conducted in the Deli Serdang district with a population of MSMEs that already have NIB of 570 businesses with a sampling method using the Slovin formula with an error rate of 5%, so that a research sample of 235 can be found. Directly the information technology support variable has a significant effect on kenowlodge management. Directly the information technology support variable has a significant effect on the business development potential of the business, directly the accounting digitalization variable has a significant effect on kenowlodge management, directly the accounting digitalization variable has a significant effect on business development potential, directly the knowledge management variable has a significant effect on business development potential, indirectly the Knowledge Management variable has a significant role in mediating Information Technology support on Business Development Potential, indirectly knowledge management does not have a significant role in mediating accounting digitalization support on Business Development Potential
The Relationship Between Management Accounting Information and Managerial Decision Making in Small Companies in the New Medan Subdistrict Berupilihen Br Ginting; Martin Martin; Mahyudin Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol. 2 No. 1 (2025): Mei 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v2i1.6021

Abstract

This study aims to analyze the role of Management Accounting System (SAM) in supporting strategic decision making in Small and Medium Enterprises (SMEs) in Medan Baru District through a literature review approach. In facing increasingly complex business challenges, relevant and timely information is a key factor in decision making. SAM as part of an organization's internal information system has an important role in providing quantitative and qualitative data that supports managerial processes, including in formulating effective business strategies. This research uses a literature study method by reviewing relevant accredited national journals published in the last five years. The study results show that proper SAM implementation can improve operational efficiency, support budgeting, cost analysis, and comprehensive business performance evaluation. In addition, the integration of SAM with information technology, as well as the utilization of non-financial information such as customer satisfaction and productivity, also enrich the strategic decision-making process. However, the study also found several barriers to SAM implementation in the SME sector, such as low accounting literacy, limited resources, and lack of technology adoption. Therefore, continuous education and assistance are needed so that SMEs are able to utilize SAM to the fullest in improving competitiveness and business sustainability.
Analisis Faktor Faktor Yang Mempengaruhi Kebijakan Deviden Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Pada BEI Tahun 2020-2024 Ari Patika Sinaga; Calvin Candra; Agus Tina; Mahyudin Mahyudin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/7d8fe929

Abstract

This study aims to analyze the effect of profitability, firm size, insider ownership, and investment opportunity on dividend policy in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during 2020–2024. This research used a quantitative approach with descriptive research type. The population consisted of 45 manufacturing companies in the consumer goods sector, while the sample was determined using purposive sampling technique and obtained 21 companies with 105 observation data. The data used were secondary data obtained from annual financial reports accessed through the Indonesia Stock Exchange website. Data analysis techniques used multiple linear regression analysis with classical assumption tests, including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that profitability and firm size had a positive and significant effect on dividend policy, investment opportunity had a negative and significant effect on dividend policy, while insider ownership had no significant effect on dividend policy. Simultaneously, profitability, firm size, insider ownership, and investment opportunity significantly affected dividend policy. The coefficient of determination test indicated that the independent variables were able to explain dividend policy by 55%, while the remaining 45% was explained by other variables outside the research model.
The Effect of Sharia Transactions and Business Ethics Commitment on the Sustainability of MSMEs with Financial Accountability as an Intervening Variable (A Study of MSMEs in Medan Marelan District) Mahyudin Mahyudin; Iskandar Muda; Andri Soemitra; Yusrizal Yusrizal
Journal of Business Inflation Management and Accounting Vol. 2 No. 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.6668

Abstract

This study aims to analyze the effect of implementing sharia transactions and business ethics commitment on the sustainability of Micro, Small, and Medium Enterprises (MSMEs), with financial accountability as an intervening variable, in MSMEs in Medan Marelan District. A quantitative approach was used through the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with 327 respondents. The results of the study indicate that, directly, the implementation of sharia transactions and business ethics commitment have a significant effect on the sustainability of MSMEs. However, the implementation of sharia transactions has a negative effect on financial accountability, while business ethics commitment has a positive effect on financial accountability. Financial accountability itself was found to have a positive and significant impact on the sustainability of SMEs. Indirectly, business ethics commitment enhances SME sustainability through financial accountability, while the implementation of sharia transactions reduces SME sustainability through the financial accountability channel. These results highlight the importance of synergizing sharia values with accountable financial administration practices to achieve business sustainability. This study contributes theoretically to the development of a sharia-based SME business model, while also providing practical recommendations for business actors and stakeholders to strengthen accounting education and business ethics in SME operations.
Analysis of Digital Transformation Challenges in Mediating Accounting Digitalization and Electronic Commerce (E-Commerce) on Technology- Based Entrepreneurship in Micro, Small and Medium Enterprises in Medan City Mahyudin Mahyudin; Khairatun Nazah; Agustina Agustina
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol. 3 No. 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.4993

Abstract

Micro, small and medium enterprises are community businesses located in the regional environment in particular and in Indonesia in general, MSMEs are indicators of economic improvement and unemployment reduction that are fostered by many local and central governments. In Medan city, there are 38,343 MSMEs and as many as 1,875 have been registered as MSMEs under the guidance of the Medan City Prindak SME Cooperative Office. The Medan city government encourages business actors to empower digitalization in their business productivity so that it can facilitate running a business and improve their business to a superior level in terms of services and operations. The challenge of business digitalization makes many business people have to relearn about the technology that is suitable for them to apply to their business according to market needs or needs in services or organizations. This approach is able to test a model that is most ideal in estimating endogenous variables. The population in this study were micro, small and medium enterprises located in Medan Marelan sub-district and Medan Belawan sub-district with a total of 278 businesses. sampling using the slovin formula with an error rate (margin of error) of 5% or 0.05 and a confidence level This research was conducted in the Medan City area with the research population being MSME actors located in Medan Marelan sub-district and Medan Belawan sub-district as many as 278 businesses. The sampling method for this study uses the Slovin formula where the error rate is 5% so as to get a population of 164 businesses. After analyzing the research data, a discussion can be made regarding the direct effect that the direct effect produced by the variables of accounting digitalization, electronic commerce, digital transformation challenges is significant on technology-based entrepreneurial challenges, the results of the direct effect of accounting digitalization variables, electronic commerce are significant on digital transformation challenges, the results of the indirect effect of accounting digitalization variables, electronic commerce on technology-based entrepreneurship through digital transformation challenges are significant
Analysis of Internal Control of Cash Receipt and Disbursement Functions at Unggul Polytechnic LP3M Medan Martin Martin; Purjianto Purjianto; Mahyudin Mahyudin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): July 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v2i2.743

Abstract

Cash is the company's most liquid asset and plays a significant role in funding the company's operations compared to other investments, so cash control is needed within the company. Companies with organizational management where internal controls can control errors in carrying out the profession to protect cash from misuse efforts from when cash is received until it is disbursed. LP3M Superior Polytechnic is a private tertiary institution whose primary income is the payment of student tuition fees. The research method uses the descriptive analysis method. The test results show that the cash receipts internal control system is effective, contrary to the cash disbursement internal control. At the same time, the internal control system for cash disbursements has not been effective because there are still elements of Internal Control within the company that have not been fully implemented, including placing the cashier in the same room as other employees, which should be separate and have a separate room as accounting control.
Co-Authors Abdul Gani Ade Irma Limbeng Agus Tina Agustina Agustina Amini, Salisa Amri Prayoga Ginting Andri Soemitra Andry Roy PS Ari Patika Sinaga Br Ginting, Berupilihen Calvin Candra Ester Hervina Sihombing Ferryco Tandiono Fidelis Ndururu Florencia Florencia Hermansyah Hermansyah Ine Indriani Sinuhaji Iskandar Muda Khairatun Nazah MARDIAH HASANAH NASUTION Marliyah Martin Martin Minasari Nasution Nirwaty Tarigan Nurul Khairina Purjianto Purjianto Purjianto Ridho Ignatius Hallawa Sondang Sondang Steven Richard Sujarwo Sujarwo Tumini Sipayung Widya Sufi Azzahra Yenni Samri Juliati Nasution Yuniar Andi Astuti Yusrizal Yusrizal Zahri Fadli Zakia Fadhila