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Persepsi Pelaku Usaha Kecil dan Menengah terhadap Manfaat Pencatatan Keuangan dalam Menghadapi Ketidakpastian Ekonomi di Medan Utara Harahap, Taufiq; Aziz, Abdul; Febrina, Devia; Sanjaya, Mega; Chandra, Kuandi
JURNAL EKUIVALENSI Vol. 11 No. 1 (2025): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/eg9n3f40

Abstract

This study aims to analyze the perceptions of Micro, Small, and Medium Enterprises (MSMEs) regarding the benefits of financial record-keeping in dealing with economic uncertainty in the North Medan region. A quantitative approach was employed using a survey method involving 100 MSME owners selected through purposive sampling. A structured questionnaire was used to measure perceptions of the functions of financial record-keeping, such as financial control, decision-making, and preparedness for economic risks. Data were analyzed using descriptive statistics and multiple linear regression. The results indicate that positive perceptions of the benefits of financial record-keeping have a significant impact on the readiness of business owners to face economic uncertainty. These findings underscore the importance of enhancing financial literacy among MSMEs as an adaptive strategy in navigating uncertain economic conditions.
The Role of Academic Involvement in Ensuring the Quality of Accounting Competency Examinations at Muhammadiyah 6 Vocational High School Medan Bhastary, Manda Dwipayani; Devia Febrina; Robin; Ika Puspa Satriany; Agus Susanto; Mega Sanjaya; Debora Tambunan; Emma Novirsari; Ahmad Fadli; Martin
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This community service activity aims to enhance the quality of the Accounting Vocational Competency Examination (Ujian Kompetensi Keahlian/UKK) at SMK Muhammadiyah 6 Medan through the active involvement of academic professionals as strategic partners. The school faces several challenges, including limited access to qualified external examiners, a lack of integration between the school curriculum and industry standards, and the need to improve the validity of assessment instruments. The program was conducted through several stages: needs assessment, training in competency-based test development, technical assistance during the UKK implementation, and evaluation of exam outcomes. The results indicate that the involvement of academicians not only improved the validity and reliability of the UKK process but also strengthened the linkage between secondary education and higher education institutions. Moving forward, this collaboration is expected to continue through curriculum alignment and teacher competency development.
Exploring the role of brand love in mediating community behavior's impact on tourist loyalty: an empirical study of Puncak 2000 Siosar tourism destination Tanady, Darwan; Fadila, Zakia; Sanjaya, Mega; Nasib, Nasib; Fathoni, Muhammad
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.381

Abstract

This study explores the relationship between brand love, community behavior, and tourist loyalty at the Puncak 2000 Siosar tourism destination, focusing on local tourists. Using purposive sampling, 125 participants were surveyed across various areas of the destination. The study employed Structural Equation Modeling (SEM) with Maximum Likelihood (ML) estimation to evaluate the proposed model. The results indicate that brand love significantly mediates the effect of community behavior on tourist loyalty. These findings provide valuable insights for destination managers, suggesting that fostering emotional connections between tourists and the destination brand can enhance tourist loyalty.
The Effect of Fintech Payment and Financial Literacy on Impulsive Buying of college students in Medan City Pakpahan, Dewi Rapiah; Cici Handayani; Mega Sanjaya
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.9

Abstract

This study aims to determine the effect of Fintech Payment and Financial Lit-eration on Impulsive Buying of students in Medan City. The research method used is a descriptive method with a quantitative approach. This descriptive method involves collecting data to test hypotheses or answer questions about people's opinions on an issue or topic. The population in this study were 6th semester students from 8 universities in Medan City totaling 3700 students, the sampling technique used a quota sample with sample determination using the Slovin formula which amounted to 361 students who were sampled in this study. In this study, the authors used Partial Least Square (PLS) data analysis techniques. PLS is a statistical data analysis method that analyzes independent variables (exogenous) and dependent variables (endogenous) simultaneously. The results showed that directly Fintech payment has a positive and significant effect on impulsive buying on students in Medan City with a tcount> ttable value of 2.312 > 1.98 and a pvalue of 0.021 < 0.05. Directly Financial literacy has no positive and insignificant effect on impulsive buying on students in Medan City with a tcount > ttable value of 1.601 < 1.98 and a pvalue of 0.055 > 0.05. Directly Fintech Payment and Financial literacy have a positive and significant effect on Impulsive buying on students in Medan City with a tcount> ttable value of 3.048 > 1.98 and a pvalue of 0.008 < 0.05. This research is expected to provide deeper insight into the consumption behavior of students, especially related to the use of fintech payments. By understanding the factors that influence impulsive buying, universities and educational institutions can design more effective educational programs to improve financial literacy among students
The Impact of Digital Accounting Literacy and Learning Resilience on Accounting Knowledge Among Accounting Students at IT&B Campus, Medan Adi Harianto; Hou, Amin; Mega Sanjaya; Ratih Amelia; Chaniago, Sabaruddin
Journal of Finance Integration and Business Independence Vol. 1 No. 1 (2024): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i1.11

Abstract

This study seeks to examine the impact of accounting digital literacy and learning resilience on the accounting knowledge of students at the Medan IT&B Campus. In the digital age, proficiency in technology and adaptability in a demanding learning environment are crucial elements for enhancing accounting learning results. This research employs a quantitative methodology via a survey technique. Data was gathered through the distribution of structured questionnaires to students enrolled in the Accounting program at the Medan IT&B Campus. The research sample comprised 75 students chosen by the proportional stratified random selection technique. The data analysis method included multiple linear regression utilizing Smart PLS software. The findings indicated that digital literacy in accounting positively and significantly influences students' accounting knowledge. This underscores that proficiency in digital technologies enhances the comprehension of accounting principles. Moreover, cultivating resilience substantially enhances students' accounting knowledge, underscoring the significance of tenacity and the capacity to surmount challenges throughout the educational journey. Both variables concurrently exert a significant impact on elucidating the level of accounting knowledge among students at the Medan IT&B Campus. This study offers a pragmatic contribution to educational institutions in formulating learning techniques that incorporate digital literacy and enhance students' learning resilience. The practical consequences encompass curriculum refinement, augmentation of technological facilities, and the formulation of technology-driven pedagogical approaches to cultivate exceptional accounting graduates equipped to confront difficulties in the digital age
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.
EDUKASI UJI KOMPETENSI AKUNTANSI DALAM MENDUKUNG LULUSAN YANG BERKOMPETENSI PADA SMK TRITECH INFORMATIKA Harianto, Adi; Razaq, Mhd Restu; Nainggolan, Susan G.V.; Anita, Anita; Sanjaya, Mega; Tanady, Darwan; Hou, Amin; Tambunan, Debora; Bhastary, Manda Dwipayani; Nasib, Nasib
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.27426

Abstract

Artikel ini membahas tentang pentingnya uji kompetensi akuntansi di sekolah menengah kejuruan (SMK). Uji kompetensi memberikan penilaian objektif terhadap keterampilan siswa dalam bidang akuntansi. Hal ini membantu mereka memahami sejauh mana pemahaman dan keterampilan mereka dalam topik-topik yang terkait dengan akuntansi. Hasil dari uji kompetensi dapat membantu siswa dan guru memetakan area-area di mana siswa memiliki kekuatan dan kelemahan. Informasi ini dapat digunakan untuk merancang program pembelajaran yang lebih terarah dan efektif. Lebih lanjut, pada artikel ini melakukan fokus terkait penggunaan aplikasi perangkat lunak akuntansi seperti MYOB. Dengan aplikasi ini selanjutnya, siswa diberi tugas untuk memasukkan data keuangan, menyiapkan laporan keuangan, dan melakukan analisis menggunakan perangkat lunak tersebut dengan membagi kedalam beberapa tim. Hal ini membantu para siswa memperoleh keterampilan praktis dalam penggunaan alat-alat yang digunakan di dunia kerja. Selanjutnya, dalam pelatihan ini, siswa harus memiliki pemahaman yang kuat tentang konsep dasar akuntansi, seperti pencatatan transaksi, pengelompokan akun, persiapan laporan keuangan, dan lain sebagainya. Langkah-langkah yang dilakukan ini diharapkan dapat membentuk generasi yang tangguh, dan berkompetensi sehingga dapat berdaya saing dalam dunia kerja nantinya.
Peningkatan Kualitas Manajemen Sumber Daya Manusia Puskesmas Medan Sunggal Kuandi Chandra; Mega Sanjaya; Jungs Sen; Duffin; Darwan Tanady
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 1 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

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Abstract

Pengabdian masyarakat berupa pelatihan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan staf Puskesmas di Medan Sunggal dalam merencanakan kebutuhan SDM dengan metode WISN. Sebelum pelatihan dimulai, dilakukan instalasi software WISN pada seluruh laptop peserta. Kegiatan pelatihan terdiri dari pemberian materi, diskusi, serta praktik penggunaan software WISN. Untuk evaluasi, seluruh peserta diminta untuk mengisi kuesioner pre dan post test. Nilai pre dan post test dianalisis secara statistik dengan uji t dua sampel berpasangan untuk melihat ada tidaknya perbedaan pengetahuan. Saat pelatihan, seluruh peserta telah mendapatkan dan mengetahui cara instalasi software WISN. Terdapat peningkatan pengetahuan peserta pelatihan sebelum dan sesudah mengikuti pelatihan WISN sebesar 5,08 dengan nilai p <0.001 Seluruh peserta dapat melakukan analisis dengan software WISN dengan panduan tim pelaksana dan menyatakan akan menerapkan metode WISN di institusi mereka. Pelatihan telah berjalan dengan baik dan berhasil meningkatkan pengetahuan dan keterampilan petugas Puskesmas Medan Sunggal dalam menggunakan software WISN. Bimbingan teknis dan follow up perlu dilakukan untuk mendorong implementasi metode WISN untuk perencanaan kebutuhan SDM di Medan Sunggal.
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.
SELF-LOVE MANAGEMENT AS A STRATEGY FOR REDUCING BURNOUT AMONG PRIVATE UNIVERSITY LECTURERS IN MEDAN Mega Sanjaya; Albert; Arif Fachrian; Manda Dwipayani Bhastary; Tyus Windi Ayuni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 4 (2026): August
Publisher : CV. Radja Publika

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Abstract

Burnout among lecturers has become an important concern in private higher education due to increasing teaching, research, administrative, and institutional responsibilities. This study examines the effect of self-love management on lecturer burnout and evaluates its implications for performance and well-being among private university lecturers in Medan, Indonesia. Self-love management was measured through self-awareness, self-care, emotional regulation, work-life balance, and self-acceptance, while burnout was assessed through emotional exhaustion, depersonalization, and reduced personal accomplishment. The study employed a quantitative explanatory design involving 237 respondents selected using proportionate stratified random sampling. Data were analyzed using descriptive statistics, reliability testing, Pearson correlation, and multiple regression. The results showed that self-love management was negatively associated with burnout and positively associated with lecturer performance and well-being. Emotional regulation and work-life balance were the most influential dimensions in reducing burnout. In contrast, organizational stressors positively contributed to burnout. The combined model explained 49.6% of the variation in lecturer burnout. These findings indicate that burnout reduction requires both individual self-management strategies and institutional policies addressing workload, emotional support, and work-life balance.