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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ekuivalensi Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Arus Jurnal Sosial dan Humaniora International Journal of Economics, Business and Innovation Research Journal of Finance Integration and Business Independence
Mhd Restu Razaq Razaq
Institut Bisnis Informasi Teknologi Dan Bisnis
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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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.
The Influence of Taxpayer Knowledge, Motor Vehicle Tax Sanctions, and the Samsat Drive Thru System On Motor Vehicle Taxpayer Compliance (Case study of Motor Vehicle Taxpayer at Samsat Drive Thru Medan) Berupilihen br Ginting; Adi Harianto; Mhd. Restu Razaq; Sabaruddin Chaniago; Amin Hou
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

This study supposed to determine the effect of taxpayer knowledge, motor vehicle tax sanctions, and the Samsat Drive Thru system on compliance of motor vehicle taxpayers (case study of motor vehicle taxpayer at Samsat Drive Thru Medan). The type of research that will be used in this research is descriptive and associative methods, because there are variables that will be examined for their relationship and the aim is to present a structured, factual, and accurate description of the facts in the relationship between the variables studied. The population of this study is motor vehicle taxpayers who make PKB payments in 2023 and researchers limit the population to 150 taxpayers and the sampling technique used is accidental sampling of 150 taxpayers. The data analysis technique used is the Validity and reliability test to see the influence between variables using the Hypothesis test (Test and Test f) and the determination test using SPSS. The results showed that Taxpayer Knowledge has a positive and significant effect on Taxpayer Compliance at the Medan samsat office. PKB sanctions have a positive and significant effect on taxpayer compliance at the Medan samsat office. The Samsat Drive Thru system has a positive and significant effect on taxpayer compliance at the Medan samsat office. Determination Test Taxpayer Knowledge, motor vehicle tax sanctions Sanctions, Samsat Drive Thru system while the remaining 28.9% is influenced by other variables not examined in this study such as service quality, motor vehicle tax sanctions fees and other variables. To Dispenda as a government agency in charge of Motor Vehicle Tax payments should increase innovation in Motorized Tax payments as effectively and efficiently as possible so that taxpayer compliance will increase.
Fintech, Digital Branding, and Customer Engagement to Enhance Gayo Arabica Coffee SMEs' Performance Djohan, Deva; Budiman, Indra; Nasib; Razaq, Mhd Restu; Fathoni, Mahammad
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3540

Abstract

This study aims to analyze the influence of financial technology (fintech) and digital branding on the financial performance of Gayo Arabica coffee MSMEs in Central Aceh Regency, with customer engagement as a mediating variable. A quantitative approach was employed, with data collected through questionnaires distributed to 78 MSME actors actively utilizing digital technology in their business operations. Purposive sampling was applied, and data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The findings indicate that both fintech and digital branding have a significant effect on customer engagement and financial performance. Furthermore, customer engagement is proven to be a significant mediating variable in the relationship between fintech and financial performance, as well as between digital branding and financial performance. These results highlight the importance of integrating financial technology and digital branding strategies with customer engagement to optimize business outcomes. This study contributes theoretically to digital entrepreneurship literature and offers practical insights for MSMEs, platform developers, and policymakers particularly regarding financial literacy improvement and brand strengthening. The study is geographically limited, and future research is recommended to conduct comparative studies across sectors and regions.
Co-Authors Adi Harianto Agus Susanto Ahmad Fadli Albert Albert Amin Hou Anita Anita Br Ginting, Berupilihen Chaniago, Sabaruddin Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Deva Djohan Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Duffin ESTER HERVINA SIHOMBING, ESTER HERVINA Fakhrul Hirzi, M. Fathoni, Mahammad Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Indra Budiman irwadi Junaidi Junaidi Kuandi Chandra Lidia Berliana Siboro Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Mega Sanjaya Muhammad Fathoni Nainggolan, Susan G.V. Nasib Ratih Amelia, Ratih Rina Asriani Levianti Rivai, Ahmad Robin Robin Robin Rusdiana Br Simamora Thamrin Tony Honkley Tyus Windi Ayuni Widy Hastuty HS Wijaya, Elyzabeth