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Pengaruh Strategic Management Accounting dalam memediasi Dampak Green Accounting dan Pengendalian Internal terhadap Kinerja Manajerial Ibnu Austrindanney Sina Azhar; Azhar Maksum; Ikhwan Nurhadi
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 6 (2023): Juli
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8169533

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis dampak strategi akuntansi manajemen, yang memediasi green accounting dan pengendalian internal terhadap kinerja manajerial. Penelitian ini merupakan jenis penelitian deskriftif kuantitatif untuk menjelaskan fakta tentang fenomena yang dibahas dalam penelitian ini. Kesimpulan dihasilkan berdasarkan data dan fakta yang diperoleh dari responden yang menjadi sampel dalam penelitian ini. Data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data primer menggunakan teknik interview secara langsung kepada responden yang memenuhi kriteria yang sudah di tentukan oleh peneliti.  Data sekunder diperoleh dari dokumen apartemen di kota Medan. Metode pengumpulan data yang digunakan adalah interview dimana yang di wawancarai adalah manajer apartemen hingga karyawan dengan kriteria bekerja minimal 3 tahun bekerja. Populasi dalam penelitian ini adalah seluruh apartemen kelas berbintang tiga, empat dan lima di Kota Medan, minimal sudah berdiri selama 5 tahun terakhir. Purposive sampling adalah metode yang digunakan dalam penelitian ini dengan sampel yang diperoleh sebanyak 64 responden. Hasil penelitian secara parsial menunjukkan green accounting berpengaruh terhadap kinerja manajerial melalui strategic management accounting. Variabel pengendalian internal berpengaruh terhadap kinerja manajerial melalui strategic management accounting. Secara simultan green accounting dan pengendalian internal berpengaruh secara signifikan terhadap kinerja manajerial. Green accounting dan pengendalian internal mempengaruhi kinerja manejerial melalui strategi management accounting.
Analysis growth of MSME’s through sustainable development goals, entrepreneurship development, and digital financial reports Ibnu Austrindanney Sina Azhar; Taufik Akbar Parluhutan; Mutia Ismai; Yuni Lestari Br Sitepu; Ikhwan Nurhadi
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4292

Abstract

The main function of sustainable development is one of the important abilities and skills needed by msme’s business actors to manage their finances and achieve the best business performance. The aim of this research is to analyze the impact of sustainable development and entrepreneurship development on the growth of msme’s in the city of Medan mediated by digital financial reports. This research uses a quantitative descriptive method with an explanatory research approach. data was obtained from a sample of 100 business actors in Medan city. The data analysis technique used is structural equation modeling – partial least squares (sem-pls). The research results show that the sustainable development goals, entrepreneurship development and digital financial reports influence the growth of msme’s in Medan city. Digital financial reports do not mediate the influence of the sustainable development goals and entrepreneurship development on the growth of msme’s in Medan city. The novelty of this research is its accuracy in providing information to stakeholders regarding the importance of sustainable development goals for msme’s business actors. therefore, stakeholders must strive to provide education to msme’s business actors about the importance of the sustainable development goals
Empowering Ulos Artisans through Financial Literacy and Digital Marketing: A Sustainable Approach to Preserving Cultural Heritage in Sipirok, Indonesia: English Siregar, Narumondang Bulan; Nasution, Abdillah Arif; Herubawa, Dio Agung; Azhar, Ibnu Austrindanney Sina
Asian Multidisciplinary Research Journal of Economy and Learning Vol. 1 No. 6 (2024): December 2024
Publisher : CV. ARGA FARMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70471/sn564045

Abstract

The ulos weaving business in Padang Bujur Village, Sipirok District, North Sumatra, plays a vital role in preserving cultural heritage and supporting the local economy. However, these enterprises face significant challenges, including inadequate financial management skills and limited digital marketing adoption. These issues were exacerbated during the COVID-19 pandemic, which disrupted traditional sales channels and reduced market demand. This program documents a community service program aimed at addressing these challenges through two key interventions: basic accounting training and the adoption of digital marketing strategies. The program provided artisans with practical knowledge in financial management, including transaction recording, cash flow management, and simple financial reporting. Furthermore, digital marketing solutions such as the creation of blogs, utilization of social media platforms, and optimization of e-commerce tools were introduced to expand market reach and improve product visibility. The results demonstrated a significant improvement in artisans' financial literacy and their ability to manage business finances transparently and effectively. Additionally, the implementation of digital marketing strategies increased customer engagement and broadened the market for ulos products, including access to national and international buyers. This program highlights the importance of integrating traditional craftsmanship with modern business practices to sustain micro-enterprises in the digital era. Future efforts should focus on advanced training and fostering partnerships with stakeholders to ensure long-term sustainability and growth.
Working Capital Training and Preparation of Business Cash Projections for Titi Putih Village Community, Lima Puluh Pesisir District, Batubara Regency, North Sumatra Muda, Iskandar; Maksum, Azhar; Azhar, Ibnu Austrindanney Sina; Astuti, Windi
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.10212

Abstract

The purpose of this paper is to provide training in the preparation of working capital for residents of Titi Putih village, Batubara Regency, North Sumatra by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the ideal Working Capital scheme with a certain point of sale will generate cash flow. predictable entry so that people can avoid loans from moneylenders and banking institutions. The method used is a pattern of socialization, training, strengthening governance and monitoring and evaluation. The participants of the activity were residents of Titi Putih village, Batubara. The results show that with the Applied Excel application feature training related to the Preparation of Working Capital by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the Working Capital scheme will be able to identify certain sales points that will generate cash inflows.