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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL MANAJEMEN Jurnal Ilmiah METADATA Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Manajemen Dan Akuntansi Medan Jurnal Manajemen Dan Bisnis Ekonomi Journal of Management, Economic, and Accounting
Kurniawan Sarototonafo Zai
Universitas Nias
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluasi Ketepatan Pengelolaan Diskon & Promo Dalam Laporan Keuangan Pada Alfamidi Hamid Rinaldo Zebua; Dedi Irawan Zebua; Serniati Zebua; Kurniawan Sarototonafo Zai
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10806

Abstract

In the modern retail industry, discounts and promotions at Alfamidi aim to increase sales and customer loyalty. However, improper recording can affect revenue, profit and loss, and marketing expenses. Discrepancies were found between shelf prices and cashier (POS) system prices, as well as weaknesses in internal control. An evaluation is therefore necessary to ensure that promotional management complies with Financial Accounting Standards (SAK), remains accurate, and does not cause distortions in financial statements or financial losses for the company.This research uses a qualitative method to gain an in-depth understanding of discount and promotion management at Alfamidi. The study was conducted at the store located on Jalan Diponegoro No. 03, Gunungsitoli, with primary data obtained through interviews and observations. The analysis was carried out using a descriptive qualitative approach through data reduction, data presentation, and conclusion drawing to ensure validity and to describe the structure of financial statement recording.The results show that discount and promotion management follows structured procedures, starting from marketing proposals, financial verification, to implementation in accordance with standard operating procedures (SOP). The recording refers to PSAK 23 and PSAK 1 issued by the Ikatan Akuntan Indonesia, supported by proper documentation and an ERP system. Challenges include delays in data input and differences in perception regarding classification. Daily monitoring, internal audits, data reconciliation, and ERP utilization serve as solutions to improve the accuracy and transparency of financial statements.The conclusion indicates that Alfamidi has structured procedures for discounts and promotions, with recording practices aligned with PSAK 23 and PSAK 1, although technical and coordination challenges remain. Improvements are needed through stronger internal controls and training. Future research is suggested to expand resources, deepen documentation analysis, identify constraints in greater detail, apply mixed methods, and broaden research objects to obtain more comprehensive and valid results.
Penerapan Sistem Akuntansi Barang Jaminan dan Prosedur Akuntansi Pelunasan Gadai pada Pegadaian Kota Gunungsitoli Kurniawan Sarototonafo Zai
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10939

Abstract

A problem at PT. Pegadaian in Gunungsitoli City is the lack of understanding of the accounting system among employees. This is because some employees still lack an understanding of the accounting system, particularly when it is applied to the receipt and disbursement of collateral, and managers in decision-making. This requires more open internal and external relationships, and it is necessary to improve customer understanding of how the collateral receipt and disbursement system actually works. Many customers still lack a comprehensive understanding of the collateral receipt and disbursement system.The purpose of this study was to determine the implementation of the collateral accounting system and the accounting system for pawn repayment at the Gunungsitoli City pawnshop.Data collection techniques used interviews, observation, and desk research. The research used qualitative research. The sampling technique used saturated sampling, with a sample size of 20 employees from the total number of employees at the Gunungsitoli branch of the pawnshop.The results indicate that the implementation of the collateral receipt and pawn repayment system, specifically the disbursement of collateral, at PT. Pegadaian (Persero) Gunungsitoli branch is designed in such a way that it has a simple, easy-to-understand procedure, with minimal involvement of multiple departments. Documents are crucial to implementing a pawn accounting system because they serve as archives. The documents used at the Gunungsitoli branch of PT Pegadaian Persero partially meet the requirements and are complete enough to record collateral disbursement transactions.
Sistem Akuntansi Dana Proyek Pengaspalan Jalan Kecamatan Lahewa (Studi Kasus Dinas PU Kabupaten Nias Utara) Kurniawan Sarototonafo Zai; Tri Hartati Sukartini Hulu
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.8002

Abstract

Abstrak: Latar belakang: Tujuan penelitian ini untuk mengetahui bagaimana penerapan Sistem Akuntansi Dana Proyek Pengaspalan Jalan Kecamatan Lahewa(Studi Kasus Dinas PU Kabupaten Nias Utara). Sistem akuntansi adalah keseluruhan prosedur dan teknik yang diperlukan untuk mengumpulkan data dan mengolanya menjadi suatu laporan yang bersifat keuangan baik sebagai bahan yang membatu pengambilan keputusan maupun alat untuk pengawasan. Metode penelitian: Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Data yang diteliti adalah data sistem akuntansi dana proyek pengaspalan jalan kecamatan lahewa (studi kasus Dinas PU Kabupaten Nias Utara. Teknik analisis data yang digunakan adalah teknik analisis secara kualitatif. Hasil penelitian: Berdasarkan hasil penelitian diperoleh informasi tentang sistem akuntansi dana proyek pengaspalan jalan di Dinas PU Kabupaten Nias Utara, langkah selanjutnya adalah mengevaluasi sistem akuntansi dana proyek pengaspalan jalan tersebut berdasarkan teori yang dikemukakan oleh Wahana Komputer. Sistem akuntansi dana proyek pengaspalan jalan di Dinas PU Kabupaten Nias Utara telah dilakukan sesuai dengan indikator sistem akuntansi yang dikemukakan wahana computer, dilihat dari data yang didapatkan tentang alur awal pelaksanaan proyek pengaspalan jalan di dinas PU hingga laporan keuangan proyek pengaspalan jalan.. Kesimpulan: Penerapan sistem akuntansi dana proyek pengaspalan jalan di Dinas PU Kabupaten Nias Utara dirancang sedemikian rupa sehingga mempunyai jaringan prosedur yang sederhana, mudah dipahami dan tidak terlalu banyak bagian yang terlibat. Dari segi laporan keuangan dana proyek pengaspalan jalan di Dinas PU Kabupaten Nias Utara dinilai telah baik dan terbuka. Transparansi Dinas PU Kabupaten Nias Utara terkait laporan keuangan dana proyek yang baik sehingga elemen masyarakat bisa mengetahui dan mengevaluasi pelaksanaan proyek berdasarkan laporan keuangan dana proyek tersebut. Kata kunci: Akuntansi, Dana Proyek
Evaluation Of The Internal Control System Of The Balance Sheet At The Pelmas Cooperative, Faomasi Lahewa Group Noniar Juni Artati Zebua; Noviza Asni Waruwu; Kurniawan Sarototonafo Zai; Dedi Irawan Zebua
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.960

Abstract

This study is motivated by the fact that the internal control system in cooperatives still faces several challenges. The problems identified include the absence of a written Standard Operating Procedure (SOP) as a work guideline, financial reports that remain difficult for some members to understand, and the use of a relatively simple risk analysis method. These conditions potentially reduce the effectiveness of control, the reliability of financial reporting, and the transparency of the cooperative. The purpose of this study is to evaluate the implementation of the internal control system in the preparation of the balance sheet of PELMAS Cooperative, Faomasi Lahewa Group, based on the COSO 2013 framework.This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The study involved six informants consisting of cooperative managers, supervisors, and members. Data analysis was conducted using source triangulation to obtain valid and comprehensive results.The findings indicate that, in general, the implementation of internal control has been carried out fairly well, as evidenced by a clear division of tasks, routine financial audits, transparent reporting, and the regular implementation of the Annual Members’ Meeting (RAT). However, some weaknesses remain, such as the absence of written SOPs, limited member understanding of financial reports, and the suboptimal application of risk analysis.The conclusion of this study is that the cooperative has applied the COSO 2013 components in a simple yet not fully optimal manner. Therefore, it is recommended that the management immediately develop written SOPs, enhance the capacity of managers and members through training, and present financial reports in a simpler and more comprehensible comprehensibleformatforallmembers.
EFEKTIVITAS DIGITAL MARKETING DALAM MENINGKATKAN PENJUALAN PADA PT KENCANA MULIA ABADI Alfa Berkat Notatema Mendrofa Alfa; Serniati Zebua; Kurniawan Sarototonafo Zai; Jeliswan Berkat Iman Jaya Gea
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 11 No 3 (2026): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v11i3.2829

Abstract

Perkembangan teknologi digital telah mengubah perilaku konsumen dalam memperoleh informasi dan menentukan keputusan pembelian. PT Kencana Mulia Abadi telah memanfaatkan Facebook, Instagram, dan WhatsApp Business sebagai media pemasaran, tetapi peningkatan penjualan belum berlangsung secara konsisten. Penelitian ini bertujuan menganalisis efektivitas digital marketing dalam meningkatkan penjualan serta mengidentifikasi kendala penerapannya pada PT Kencana Mulia Abadi. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap delapan informan yang terdiri atas manajer, admin, karyawan, dan konsumen. Analisis data dilakukan melalui proses koding, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa digital marketing memberikan kontribusi positif terhadap kegiatan pemasaran, terutama dalam memperluas jangkauan informasi produk, memudahkan konsumen memperoleh informasi, membangun komunikasi, serta memperoleh konsumen baru. Efektivitas digital marketing terlihat melalui aspek jangkauan, keterlibatan, konversi, respons konsumen, dan perolehan konsumen baru. Namun, efektivitas dalam meningkatkan penjualan belum optimal karena interaksi konsumen masih terbatas dan peningkatan pembelian belum konsisten. Kendala utama meliputi keterbatasan kompetensi sumber daya manusia, kurangnya perencanaan dan kreativitas konten, evaluasi kinerja yang belum teratur, pemanfaatan fitur digital yang belum maksimal, dan tingginya persaingan antardealer. Digital marketing perlu dikelola secara lebih terencana, interaktif, konsisten, dan terintegrasi dengan pemasaran langsung.
Pengaruh Herding Behaviour dan Return Saham terhadap Volatilitas Harga Saham pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia Periode 2020-2024 Indah Laila Gea; Kurniawan Sarototonafo Zai; Martha Surya Dinata Mendrofa; Serniati Zebua
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 4 (2026): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v4i4.4984

Abstract

This study aims to examine and analyze the partial and simultaneous effects of herding behavior and stock return on stock price volatility in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research is motivated by indications of widespread herding behavior, which tends to increase stock price volatility, particularly in the banking sector as a major contributor to market capitalization. This condition is further reinforced by the phenomenon of volatility shocks and stock return fluctuations throughout the 2020–2024 period. The method used in this research is a quantitative approach. The research sample was selected using a purposive sampling technique, obtaining 34 banking companies with a total of 170 observation data points during the 2020–2024 period. The data used is secondary data processed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, f-test, correlation coefficient test, and coefficient of determination. The results showed that partially, herding behavior has a significant effect on stock price volatility. Likewise, stock return partially has a significant effect on stock price volatility. Simultaneously, herding behavior and stock return together significantly affect the stock price volatility of banking companies on the IDX. These findings indicate that herd behavior among investors and the magnitude of stock returns serve as primary drivers of stock price fluctuations in the capital market.
Level Up! Literasi Finansial Berbasis Spreadsheet di Era Digital di SMK Negeri 1 Gunungsitoli Utara Serniati Zebua; Ifili Daeli; Luthfia Zendrato; Albertus Ray Calvin Lase; Ivan Ronis Jaya Kristian Harefa; Dedi Irawan Zebua; Kurniawan Sarototonafo Zai; Sophia Molinda Kakisina; Noviza Asni Waruwu; Tri Hartati Sukartini Hulu; Fakta Solala Zebua; Nanny Artatina Bu'ulolo
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.8450

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi finansial siswa melalui pemanfaatan spreadsheet sebagai alat pencatatan keuangan sederhana yang relevan di era digital. Program dilaksanakan di SMK Negeri 1 Gunungsitoli Utara dengan pendekatan pelatihan interaktif yang mencakup pengenalan konsep pemasukan dan pengeluaran, penyusunan anggaran, serta praktik langsung pencatatan digital menggunakan spreadsheet. Metode yang digunakan meliputi pemaparan materi, ceramah interaktif, dan pendampingan praktik sehingga siswa dapat memahami dan menerapkan pencatatan keuangan secara mandiri. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep literasi finansial serta kemampuan menggunakan spreadsheet untuk mengelola keuangan pribadi. Kegiatan ini diharapkan mampu mendorong kemandirian finansial generasi muda serta memperkuat keterampilan digital siswa dalam menghadapi perkembangan teknologi
Co-Authors Albertus Ray Calvin Lase Alfa Berkat Notatema Mendrofa Alfa Antonius Piaman Telaumbanua Apriman Hura Cardinal Pranatal Mendrofa Dedi Irawan Zebua Fakta Solala Zebua Hamid Rinaldo Zebua Herlin Cahyani Mendrofa Ifili Daeli Indah Laila Gea Ivan Ronis Jaya Kristian Harefa Jeliswan Berkat Iman Jaya Gea Luthfia Zendrato MARIA MAGDALENA BATE’E Martha Surya Dinata Mendrofa Nanny Artatina Bu'ulolo Noniar Juni Artati Zebua Nov Elhan Gea Noviza Asni Waruwu Otanius Laia Putri Nini Riau Sari Waruwu Robert Onahia Waruwu Serniati Zebua SOPHIA MOLINDA KAKISINA Syah Abadi Mendrofa Temasona Putra Waruwu Tri Hartati Sukartini Hulu Yohanes Wellman Hulu Yulisman Laia YUPITER MENDROFA Yusta Jernihati Gea