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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ekuivalensi Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Tangible Journal Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Kolaboratif Sains Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen International Journal of Science and Environment Indonesian Journal of Contemporary Multidisciplinary Research Nanggroe: Journal Of Scholarly Service JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling ULINA: Jurnal Pengabdian kepada Masyarakat Nanggroe: Journal of Scholarly Service International Journal of Sustainable Applied Sciences (IJSAS) International Journal Business, Management and Innovation Review Journal of Business Integration Competitive Journal of Finance Integration and Business Independence International Journal of Economics and Management Research
Adi Harianto
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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Implementation of Software-Based Accounting Information Systems in MSMEs and its Effect on Smoothness of Internal Audit (Food sector MSMEs in Langkat Regency) Ramadhani, Laily; Sen, Jung; Harianto, Adi; Honkley, Tony; Winda Sari, Vina
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.v5i4.235

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, including in Langkat Regency, where the food sector serves as a key economic pillar. A persistent challenge faced by these enterprises is the predominance of manual financial recordkeeping, which increases the risk of errors and complicates internal audits. This study aims to analyze the impact of software-based Accounting Information Systems (AIS) on the effectiveness of internal audits within food-sector MSMEs in Langkat Regency. The research employs an associative quantitative method, with a sample of 97 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings reveal that the implementation of software-based AIS has a positive and significant effect on the smooth execution of internal audits, as indicated by a t-statistic of 19.898 (greater than the critical value of 1.985) and a p-value of 0.000 (less than 0.05). Among the 95 valid respondents, 40% reported using accounting software and experiencing benefits such as improved accuracy in recordkeeping, timely financial reporting, and enhanced ease of internal auditing. The implications of this study underscore the importance of advancing digital accounting literacy, fostering local government support, and expanding access to affordable software solutions to strengthen transparency and competitiveness among food-sector MSMEs.
Enhancing Financial Decision-Making in SMEs: The Role of Accounting Systems and Human Resource Competence in North Medan Adi Harianto; Nurul Syafiqah Azman; Essia Ries Ahmed Abu Ries; Zakia Fadila; Tyus Windi Ayuni
Journal of Business Integration Competitive Vol. 2 No. 1 (2025): Journal of Business Integration Competitive
Publisher : Yayasan Bina Bisnis Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jobic.v2i1.25

Abstract

This research examines the influence of accounting system deployment and human resource proficiency on financial decision-making within small and medium enterprises (SMEs) in North Medan. The swift growth of SMEs in the region highlights the necessity of proficient financial management procedures, frequently shaped by the caliber of accounting systems and the competencies of human resources. A quantitative research methodology was employed to gather data via surveys from 150 owners and managers of SMEs in North Medan. The results indicate that the quality of financial decisions made by these businesses is greatly affected by both the use of a structured accounting system and the skills of the people who work there. The study shows how strong accounting processes improve financial openness and help with strategic decision-making. It also shows how talented workers can help with more accurate financial analysis and better long-term planning. The results indicate that small and medium-sized businesses (SMEs) need to spend money on both advanced accounting systems and training for their employees to improve their financial performance. This research enhances the comprehension of financial management in emerging economies and provides actionable recommendations for SMEs in North Medan to refine their financial decision-making processes
Sistem Pengendalian Internal dalam Pencegahan Fraud yang di Moderasi oleh Nilai-Nilai Islam: (Studi pada Kantor PT. Pegadaian Syariah Cabang Medan) Hastuty HS, Widy; Harianto, Adi; Razaq, Mhd Restu Razaq; Chaniago, Sabaruddin; Pasaribu, Deby Siska Oktavia
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.365

Abstract

Penelitian ini bertujuan untuk mengetahu pengaruh Sistem Pengendalian Internal Dalam Pencegahan Fraud Yang Di Moderasi Oleh Nili-nilai Islam (studi pada Kantor PT. Pegadaian Syariah Cabang Medan). Jenis penelitian ini merupakan jenis asosiatif dan kuantitatif. Lokasi tempat penelitian ini dilakukan di kantor CPS Pegadaian Syariah Setia Budi Tanjung Rejo yang beralamat di Jl. Setiabudi no 96 Medan. Populasi dalam penelitian ini adalah seluruh pegawai CPS Pegadaian dengan jumlah 69 pegawai. Metode pengambilan sampel pada penelitian ini menggunakan metode non probability sampling sementara untuk teknik pengambilan sample menggunakan sampling jenuh dimana seluruh populasi dijadikan sample hal ini dikarenakan jumlah populasi yang kurang dari 100. Penelitian ini menggunakan teknik analisis data SEM PLS (Structural Equational Modelling) bertujuan melakukan analisis jalur (path). Analisis ini sering disebut dengan generasi kedua dari analisis multitarivate. Hasil penelitian menunjukkan bahwa sistem pengendalian internal yang diterapkan oleh PT. Pegadaian Syariah Cabang Medan memiliki peran yang signifikan dalam mencegah fraud. Selain itu, nilai-nilai Islam memoderasi praktik pengendalian internal tersebut dengan memberikan landasan etis yang kuat dalam mengatur perilaku organisasi. Temuan ini menunjukkan bahwa integrasi nilai-nilai Islam dalam sistem pengendalian internal dapat meningkatkan efektivitas dalam mencegah fraud dan mempromosikan kepatuhan terhadap prinsip-prinsip syariah. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang hubungan antara sistem pengendalian internal, nilai-nilai Islam, dan pencegahan fraud. Implikasi praktis dari penelitian ini adalah perlunya perusahaan untuk memperkuat sistem pengendalian internal mereka dengan mempertimbangkan nilai-nilai etis, termasuk nilai-nilai Islam, sebagai landasan untuk mengurangi risiko fraud dan memperkuat kepatuhan terhadap prinsip-prinsip syariah.
Kepemimpinan Perusahaan dan Modal Intelektual terhadap Kinerja Keuangan Bumdes: Kemampuan Inovasi sebagai Variabel Pemoderasi Razaq, Mhd Restu; Harianto, Adi; Albert; Bhastary, Manda Dwipayani; Pakpahan, Dewi Rafiah
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.382

Abstract

Penelitian ini bertujuan untuk mengetahui Kepemimpinan Perusahaan dan Modal Intelektual Terhadap Kinerja Keuangan Bumdes: Kemampuan Inovasi Sebagai Variabel Pemoderasi. Jenis penelitian ini merupakan jenis asosiatif dan kuantitatif. untuk mengkaji bagaimana suatu variabel memiliki keterkaitan atau berhubungan dengan variabel lain, atau apakah suatu variable dipengaruhi oleh variabel lainnya. Adapun yang menjadi lokasi tempat penelitian ini dilakukan di kantor Camat Kutambaru yang beralamat di Jl. Puskesmas, Lau Lugur, Salapian, Langkat Regency, North Sumatra 20773. Populasi dalam penelitian ini adalah Bumdes yang berlokasi di Desa Perkebunan Maryke Kecamatan Kutambaru. Penelitian ini menggunakan teknik analisis data SEM PLS (Structural Equational Modelling) bertujuan melakukan analisis jalur (path). Hasil penelitian menunjukkan kepemimpinan perusahaan berpengaruh terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.556. Ini menunjukkan bahwa jika semakin tinggi kepemimpinan perusahaan yang diterapkan dilingkungan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Modal intelektual terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.403. Ini menunjukkan bahwa jika semakin tinggi modal intelektual karyawan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Secara langsung kemampuan inovasi terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.764. Ini menunjukkan bahwa jika semakin tinggi kemampuan inovasi yang diterapkan dilingkungan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Secara tidak langsung kemampuan Inovasi Memoderasi kepemimpinan perusahaan terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.419. Ini menunjukkan bahwa jika BUMDes Desa Perkebunan Maryke ingin meningkatkan kinerja keuangan BUMDes maka harus meningkatkan kepemimpinan melalui kemampuan inovasi. Dengan nilai probabilitas (p-values) sebesar 0.000 < 0,05.
Pengaruh Digital Marketing dan Penanganan Keluhan terhadap Loyalitas Pelanggan Coffe Shop di Kota Medan Sihombing, Ester Hervina; Nasib; Harianto, Adi; Razaq, Mhd Restu; Hou, Amin
Arus Jurnal Sosial dan Humaniora Vol 4 No 2: Agustus (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i2.540

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemasaran digital dan penanganan keluhan terhadap loyalitas pelanggan di kedai kopi di Kota Medan. Pendekatan yang digunakan adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Sebanyak 300 responden pengunjung kedai kopi di Kota Medan dipilih secara acak sebagai sampel penelitian. Data dianalisis menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa pemasaran digital memiliki pengaruh yang signifikan terhadap loyalitas pelanggan di kedai kopi. Selain itu, penelitian ini menemukan bahwa penanganan keluhan pelanggan yang efektif juga meningkatkan loyalitas pelanggan di kedai kopi. Namun, penelitian ini menemukan bahwa penanganan keluhan hanya memiliki pengaruh yang moderat terhadap loyalitas pelanggan jika dibandingkan dengan pemasaran digital. Implikasi dari penelitian ini adalah bahwa strategi pemasaran digital yang efektif dapat menjadi kunci untuk meningkatkan loyalitas pelanggan di kedai kopi. Selain itu, penerapan sistem yang baik untuk menangani keluhan pelanggan sangat penting untuk mempertahankan loyalitas pelanggan. Pengelola kedai kopi di Kota Medan dapat menggunakan temuan ini untuk mengembangkan strategi pemasaran digital yang lebih efektif dan meningkatkan pengalaman pelanggan dalam menangani keluhan mereka. Penelitian lebih lanjut disarankan untuk mempertimbangkan variabel lain yang dapat memengaruhi loyalitas pelanggan, seperti kualitas dan harga produk.
Efforts to Increase Digital Literacy in Class XII Students at Budi Agung Private Vocational School Medan Nasib; Harianto, Adi; Juliansyah, Roni; Novirsari, Emma; Honkley, Tony; Martin; Hervina Sihombing, Ester; Hastuty HS, Widy; Amelia, Ratih; Tambunan, Debora
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.3765

Abstract

Digital literacy is the ability to use information and communication technology (ICT) effectively and critically. Digital literacy can involve the ability to find, evaluate, use and create information through various digital platforms. On this occasion, the focus was on increasing digital literacy for students in class XII of Budi Agung Private Vocational School, Medan. In this community service activity, face-to-face seminars and basic training are carried out for all students. Digital literacy can certainly provide benefits for students. The benefits that can be felt with digital literacy are that students can access various sources of information to support learning, help with assignments, teach students to evaluate the reliability and validity of online information sources which will also be useful as preparation for the world of work.
Socialization and Creation of Entrepreneurial Products for Class XII Tritech Informatics Accounting Vocational School Medan Harianto, Adi; Chandra, Kuandi; Fakhrul Hirzi, M.; Arahman, Hamjah; Rivai, Ahmad; Budiman, Indra; Wijaya, Elyzabeth; Susanto, Agus; Restu Razaq, Mhd.; Nasib
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.4090

Abstract

In the current era of globalization and information technology, entrepreneurship is an important key in developing one's potential and helping drive the economy at various levels of society. The Medan Tritech Informatics Vocational High School (SMK) Accounting as one of the vocational secondary education institutions plays a role in equipping its students with entrepreneurial skills. Entrepreneurship refers to the process of creating, managing and developing a new venture or business, with the aim of generating profits. It involves various activities such as identifying business opportunities, developing product or service ideas, designing a business plan, gathering necessary resources (such as capital and labor), and managing day-to-day business operations.
Efforts to Foster a Young Entrepreneurial Spirit at SMK Tunas Harapan Batang Serangan, Langkat Regency Harianto, Adi; Mhd Restu Razaq; Manda Dwipayahi Bhastary; Mega Sanjaya; Kuandi Chandra; Darwan Tanady; Robin; Irwadi; Rusdiana Br Simamora; Dewi Rapiah Pakpahan
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4601

Abstract

Digital technology is indispensable and vital nowadays. The swift advancement of information technology in today's globalized society necessitates that individuals possess the capability to effectively employ technology. This is equally pertinent to the younger generation or students. Educational institutions must combine entrepreneurial education with digital technology into their curriculum and include components of extracurricular activities. This community service initiative involves Tunas Harapan Vocational High School as the partner. Additionally, the challenge within this community service involves fostering student enthusiasm for engaging in business activities or entrepreneurship, educating SKM Tunas Harapan students on utilizing the Canva digital platform for commercial purposes, and offering training to enable students to design for entrepreneurial or business endeavors. The training session had 10 students and 2 instructors as participants. Moreover, the training techniques employed in this community service initiative include lectures, question-and-answer sessions, debates, demonstrations, and hands-on practice. The outcomes of the exercise demonstrate that students at Tunas Harapan Vocational School have improved their knowledge and abilities.
Efforts to improve the work skills of Tunas Harapan Batang Serangan Vocational School students Nasib; Roni Juliansyah; Amin Hou; Tambunan, Debora; Rivai, Ahmad; Chaniago, Sabaruddin; Martin; Rifda Daulay, Zulia; Winda Sari, Vina; Harianto, Adi
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4639

Abstract

Students must get training that imparts essential skills to effectively confront obstacles in the workforce and remain competitive. An essential training for vocational high school students is the development of a curriculum vitae (CV) and preparation for job interviews. This program is highly advantageous for SMK Tunas Harapan students and is a community service initiative designed to enhance their preparedness for the professional realm. The execution of this program arises from the imperative for vocational high school graduates to acquire the competencies necessary for crafting an appealing CV and effectively preparing for job interviews, since they represent the preliminary stages toward workforce entry. This training comprises two primary sessions. The initial session addresses proficient CV composition strategies and best methods for emphasizing talents and experience. The second session addresses employment interview preparation, encompassing effective communication strategies, professional demeanor, and responses to frequently asked interview questions. This workshop includes an interview simulation to provide students with practical experience. This training has effectively enhanced students' confidence in crafting CVs and preparing for job interviews. We anticipate that SMK Tunas Harapan students will be more competitive and prepared to confront challenges in the workforce with the skills they have learned.
Exploring the Mediating Role of Fintech Adoption in Reducing Perceived Risks and Promoting SME Sustainability Adi Harianto; Devia Febrina; nasib, nasib; Ratih Amelia; Muhammad Fathoni
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.541

Abstract

This study examines the role of fintech adoption in mediating the relationship between perceived risk and business sustainability in Small and Medium Enterprises (SMEs) in Samosir Regency. Using a quantitative approach with data analyzed through Structural Equation Modeling (SEM), the study finds that fintech adoption significantly reduces the perceived risks faced by SME owners, which in turn contributes to long-term business sustainability. Digital technologies such as electronic payment systems, peer-to-peer lending platforms, crowdfunding, and mobile banking have proven to enhance operational efficiency, expand market reach, and improve financial transparency and control. These benefits help SMEs build resilience and competitiveness, especially in rural areas like Samosir where access to conventional financial services is limited. Despite the potential benefits, challenges such as limited technological knowledge, digital infrastructure gaps, regulatory uncertainty, and the lack of skilled human resources remain major barriers to effective fintech implementation. The study highlights that the role of government and stakeholders is vital in creating an enabling environment for fintech adoption. This includes policies that encourage innovation, facilitate access to digital infrastructure, provide education and training to increase digital literacy, and foster partnerships between SMEs and fintech service providers. Additionally, support from local communities and continuous awareness campaigns can further reduce resistance to change and increase trust in digital financial solutions. Overall, this research emphasizes that fintech adoption plays a crucial role in not only mitigating business risks but also supporting the long-term sustainability and growth of SMEs in the digital era.
Co-Authors Agus Susanto Ahmad Rivai Albert Amin Hou Anita Anita Br Ginting, Berupilihen Chaniago, Sabaruddin Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Devia Febrina Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Djohan, Deva Duffin Eka Nurmala Sari Essia Ries Ahmed Abu Ries Ester Ester ESTER HERVINA SIHOMBING, ESTER HERVINA Fakhrul Hirzi, M. Fali, Ibrahim Mallam Ginting, Yogi Rahman Feriza Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Hendy Hendy Heri Hardiansyah Hervina Sihombing, Ester HS, Widy Hastuty IKA PUSPA SATRIANNY Ina Liswanty Indra Budiman Irfan irwadi Juliansyah, Roni Junaidi Junaidi Jung Jung Sen Kuandi Chandra Lidia Berliana Siboro M. Fakhrul Hirzi Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Martin Mega Sanjaya Mhd Restu Razaq Razaq Mhd. Restu Razaq Muhammad Fathoni Nainggolan, Susan G.V. Nasib Nazah, Khairatun Novirsari, Emma Nurul Syafiqah Azman Rafida Khairani Rafika Sari Br Sembiring Ramadhani, Laily Ratih Amelia Ratih Amelia, Ratih Razaq, Mhd Restu Razaq Restu Razaq, Mhd. Rifda Daulay, Zulia Rivai, Ahmad Robin Roni Juliansyah Rusdiana Br Simamora Sen, Jung Siregar, Ratih Anggraini Siti Aisyah Syahlina, Maya Taufiq Risal Thamrin Tika Nirmala Sari Tony Honkley Tyus Windi Ayuni Tyus Windi Ayuni Viktor Saputra Ginting Widy Hastuty HS Wijaya, Elyzabeth Winda Sari, Vina Zakia Fadila Zulkheiri