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All Journal Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Ekuivalensi International Journal of Business Economics (IJBE) Enrichment : Journal of Management Janaka : Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Journal of Social Science Jurnal Ekonomi ProBisnis : Jurnal Manajemen Jurnal Akuntansi dan Keuangan Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Social Science Journal of Management Accounting, Tax and Production Society
Martin Martin
Universitas Mahkota Tricom Unggul
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Analysis of Internal Control of Cash Receipt and Disbursement Functions Martin Martin
MANTAP: Journal of Management Accounting, Tax and Production Vol 1, No 1 (2023): September 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v1i1.1200

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.
Influence of Work Ethic on Employee Performance PT. Carsurindo Superintendent Tumini Sipayung; Roma Sihombing; Amin Hou; Ahmad Fadli; Martin Martin
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.237

Abstract

Research to determine the effect of work ethic on employee performance at PT. Carsurindo Superintendent. This type of research is qualitative research. Jumplah population as much as 78 people and samples using saturated samples as much as 78, data analysis techniques using SEM PLS where the test used is determination test, simultaneous test and hypothesis test. The results showed the results showed that a direct influence on the work ethic variable on employee performance has a path coefficient of 0.879 this indicates that if the higher the work ethic of employees at PT. carsurindo then the higher the performance. The influence has a probability value (p-values) of 0,000 < 0.05, there is a significant influence between work ethic on employee performance at PT. Carsurindo Superintendent.
Upaya Peningkatan Loyalitas melalui Brand Image, Brand Trust, dan Kepuasan sebagai Variabel Intervening: The Effort to Increase Loyalty through Brand Image, Brand Trust, and Satisfaction as Intervening Variables Martin Martin; Nasib Nasib
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.303

Abstract

Polytechnic is a university focusing on vocational education. Politeknik Unggul LP3M is to provide an appropriate vocational education in supporting industrial demand. This study focuses on maximizing students’ loyalty influenced by brand image and trust, where students’ satisfaction is an intervening variable. Path analysis was chosen for this study. As many as 125 people were chosen as respondents, and the technique sampling used purposive random sampling. The study showed that brand image and trust significantly impact students’ loyalty and satisfaction in Politeknik Unggul LP3M. Students’ satisfaction has a crucial role in mediating brand image and brand trust on students’ loyalty.
Upaya Peningkatan Loyalitas melalui Brand Image, Brand Trust, dan Kepuasan sebagai Variabel Intervening Martin Martin; Nasib Nasib
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.303

Abstract

Polytechnic is a university focusing on vocational education. Politeknik Unggul LP3M is to provide an appropriate vocational education in supporting industrial demand. This study focuses on maximizing students’ loyalty influenced by brand image and trust, where students’ satisfaction is an intervening variable. Path analysis was chosen for this study. As many as 125 people were chosen as respondents, and the technique sampling used purposive random sampling. The study showed that brand image and trust significantly impact students’ loyalty and satisfaction in Politeknik Unggul LP3M. Students’ satisfaction has a crucial role in mediating brand image and brand trust on students’ loyalty.
Meningkatkan Kepuasan Kerja di Perguruan Tinggi: Peran Keterbukaan Budaya, Kepemimpinan Pelayan, dan Kejenuhan Kerja Elyzabeth Wijaya; Martin Martin; Debora Tambunan; Amin Hou; Sabaruddin Chaniago
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.793

Abstract

This study explores the role of burnout as a mediating variable in the relationship between cultural openness, servant leadership, and lecturers’ job satisfaction at Institut Bisnis Informasi Teknologi dan Bisnis, Medan City. In higher education, cultural openness and servant leadership are essential factors contributing to job satisfaction. However, high workloads can lead to burnout, potentially diminishing the positive effects of both factors. This study employs a quantitative approach, using a survey conducted with 51 lecturers as respondents. The results indicate that cultural openness significantly affects job satisfaction, reinforcing the importance of transparent communication and respect for diversity in fostering a supportive work environment. Conversely, servant leadership does not significantly affect job satisfaction or burnout, suggesting that this leadership style is less effective in the context of this study. Additionally, burnout does not significantly influence job satisfaction directly or as a mediating variable. These findings underscore the need to strengthen cultural openness as a key factor in enhancing lecturer job satisfaction. Furthermore, this study offers theoretical contributions to understanding the relationship between organizational culture, leadership, burnout, and job satisfaction while providing practical insights for policy development in higher education institutions.
Environmental Management Accounting dan Eco-Innovation terhadap Kinerja Keuangan Berkelanjutan melalui Efisiensi Biaya Mahyudin Mahyudin; Martin Martin; Mardiah Hasanah Nasution
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7818

Abstract

This research was conducted to examine how Environmental Management Accounting (EMA) and Eco-Innovation affect Sustainable Financial Performance, with Cost Efficiency acting as a mediating variable among SMEs in Medan City. A quantitative method with an explanatory research framework was applied in this study. The research population included 341 culinary SMEs officially registered at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Medan City. By applying the Slovin formula, 184 respondents were selected as the research sample. Data were gathered through questionnaire distribution using a Likert-scale measurement. The analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings show that Eco-Innovation positively and significantly influences both Cost Efficiency and Sustainable Financial Performance. In addition, Cost Efficiency was found to positively contribute to Sustainable Financial Performance. Environmental Management Accounting also demonstrated a positive and significant impact on Cost Efficiency; however, its direct relationship with Sustainable Financial Performance was negative though still statistically significant. Moreover, Cost Efficiency was proven to mediate the effect of Eco-Innovation on Sustainable Financial Performance and also mediate the relationship between Environmental Management Accounting and Sustainable Financial Performance. Overall, the results suggest that adopting eco-friendly innovations alongside environmental management accounting practices can strengthen operational efficiency and support the long-term financial sustainability of SMEs.
The Role of Academics as Judges at the 8th UINSU Accounting Fair in Enhancing Students’ Accounting Competencies Adi Harianto; Murdifin Azhar; Mhd Restu Razaq; Debora Tambunan; Roni Juliansyah; Sri Mauliza; Mega Sanjaya; Darwan Tanady; Martin; Ahmad Rivai
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): 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.v7i2.8262

Abstract

This Community Service Program (PKM) aims to strengthen the accounting competencies of university students through the active involvement of academics as judges in Accounting Fair VIII at Universitas Islam Negeri Sumatera Utara (UINSU). The role of academics extends beyond evaluation, functioning as a medium for knowledge transfer, critical feedback, and competency benchmarking aligned with academic and industry standards. The program focuses on enhancing students’ understanding of accounting principles, analytical thinking, problem-solving skills, and professional judgment through competition-based activities such as quizzes, case studies, and financial analysis challenges. The implementation involves structured assessment by academic judges combined with direct feedback, enabling students to gain practical insights and improve readiness for real-world challenges. The results indicate a significant improvement in students’ competencies, particularly in analytical accuracy, confidence, and engagement in accounting learning. Thus, the involvement of academics as judges serves as a strategic approach to improving the quality of accounting education and preparing students for professional demands.
Co-Authors Adi Harianto Ahmad Fadli Amin Hou Br Ginting, Berupilihen Darwan Tanady Debora Tambunan Elyzabeth Wijaya Ester Hervina Sihombing Khairatun Nazah Mahyudin MARDIAH HASANAH NASUTION Mauliza, Sri Mega Sanjaya Mhd Restu Razaq Razaq Murdifin azhar Nasib Purjianto Ratih Amelia Rivai, Ahmad Roma Sihombing Roni Juliansyah Sabaruddin Chaniago Tumini Sipayung Widy Hastuty HS Zahri Fadli Zakia Fadila