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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 Jurnal Administrasi Kantor International Journal of Economics, Business and Innovation Research Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) 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 Library & Information Science Physics Public Health Social Sciences Other

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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.
Analysis of Factors Affecting the Risk of Business Failure of Food Sector SMEs in Binjai City Mhd Restu Razaq; Robin; Adi Harianto; Muhammad Fathoni; Nasib
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3222

Abstract

This study aims to determine the factors that influence the risk of business failure for food sector SMEs in Binjai City. This study uses quantitative research methodology to reveal trends and explain the correlation between variables using descriptive, historical, and correlation analyses. Data analysis methods include qualitative descriptive analysis and quantitative descriptive analysis using confirmatory factor analysis (CFA) with Smart PLS software tools. This study has a sample size of 115 food sector SMEs that are considered to have failed or not developed in running a business. We collected data using questionnaires, interviews, references, and documents related to the research problem. The findings indicated that there is a direct and meaningful correlation between financial literacy and the likelihood of company failure among small and medium-sized enterprises (SMEs) in the food sector in Binjai City. Business networking has a beneficial and substantial impact on the risk of business failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Digital marketing has a beneficial and substantial impact on the likelihood of business failure. Product innovation has a favorable and substantial impact on the likelihood of company failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Collaboration has a beneficial and substantial impact on the likelihood of company failure. The implementation of green transformational leadership has a beneficial and substantial impact on the likelihood of business failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Green entrepreneurial approach positively and significantly impacts the likelihood of business failure.
Access to Mudharabah and Musyarakah Financing and MSME Growth: the Mediating Role of Capital Management Effectiveness in Deli Serdang Regency Sabaruddin Chaniago; Muhammad Fathoni; Cici Handayani; Mhd Restu Razaq; Nurjafa Nurjafa
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

Micro, small, and medium enterprise (MSME) growth depends greatly on entrepreneurs’ ability to access appropriate financing and manage capital efficiently. Within the Islamic economic framework, mudharabah and musyarakah financing offer partnership-based funding mechanisms founded on fairness, transparency, and profit-sharing agreements. These instruments are particularly relevant to MSMEs because they provide capital while promoting a more balanced relationship between business owners and Islamic financial institutions.This study aims to examine the effects of access to mudharabah and musyarakah financing on MSME growth, with capital management effectiveness serving as a mediating variable in Deli Serdang Regency. A quantitative associative design will be applied to MSME owners or managers who currently use or have previously used Islamic financing. Respondents will be selected through purposive sampling, while primary data will be collected using structured questionnaires.The proposed analysis will employ Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess both direct and indirect relationships among the variables. Financing access will be measured through ease of access, suitability of requirements, contract clarity, affordability of profit-sharing arrangements, and institutional support. Capital management effectiveness will cover planning, utilization, control, and evaluation. MSME growth over time will be reflected in sales, profit, assets, customer base, and sustainable operational capacity.
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.
Fintech, Digital Branding, and Customer Engagement to Enhance Gayo Arabica Coffee SMEs' Performance Deva Djohan; Indra Budiman; Nasib; Mhd Restu Razaq; Mahammad Fathoni
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.
Superior Human Resource Development through Product Innovation Management: The Effect of Training, Skills, Competence, and Technology Lapiti Gokmatua Sagala; Rifqah Harahap; Mhd Restu Razaq
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 4 (2026): JIMKES Edisi Juli 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i4.5437

Abstract

Increasing business competition demands innovation and high-quality human resource development. This study examines the effect of training, skills, competence, and technology on superior human resource development through product innovation management in food Small and Medium Enterprises (SMEs) in Labuhanbatu Regency. This study used a quantitative survey approach involving 127 food SMEs in Labuhanbatu Regency selected through saturated sampling. Data were collected using Likert-scale questionnaires and analyzed with SEM-PLS using SmartPLS. The results show that training, skills, competence, and technology have positive and significant effects on product innovation management. In addition, these four variables also have positive and significant effects on superior human resource development. Product innovation management has been shown to have a positive and significant effect on superior human resource development and to mediate the effects of training, skills, competence, and technology on it. The R-square value indicates that training, skills, competence, and technology explain 67.8% of the variance in product innovation management, while superior human resource development explains 72.4% of the variance in the model. These findings confirm that superior human resource development in food SMEs should be supported by relevant training, skill improvement, competence strengthening, technology utilization, and sustainable product innovation management.
Pengaruh Sumber Daya Manusia, Inovasi Teknologi Digital, dan Strategi Pemasaran Terhadap Pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Wilayah Medan Utara Ahmad Rivai; Amin Hou; Mega Hernawati Harefa; Agus Susanto; Mhd Restu Razaq
JURNAL ADMINISTRASI KANTOR Vol 13 No 1 (2025): Jurnal Administrasi Kantor (Juni 2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/jak.v13i1.3406

Abstract

This study aims to analyze the role of human resources, digital technology innovation, and marketing strategies in increasing the income of Micro, Small, and Medium Enterprises (MSMEs) in the North Medan region. A quantitative approach was employed, incorporating surveys and in-depth interviews with MSME actors. Primary data were collected using questionnaires developed based on key research variable indicators, and analyzed using multiple linear regression. The results reveal that all three variables have a significant influence on MSME income enhancement. From a managerial perspective, the findings emphasize the importance of strengthening human resource capacity through training, utilizing digital innovation in operational activities, and formulating data-driven marketing strategies to improve business competitiveness. This study contributes to the development of MSME business models based on digital technology and marketing strategies and serves as a reference for local governments and stakeholders in designing strategic policies to foster sustainable local economic growth. Keywords: MSMEs, human resources, digital innovation, marketing strategy, business income
Co-Authors Adi Harianto Agus Susanto Agus Susanto Ahmad Fadli Albert Albert Amin Hou Anita Anita Br Ginting, Berupilihen Cici Handayani, Cici Darwan Tanady Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Deva Djohan Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Duffin Elyzabeth Wijaya ESTER HERVINA SIHOMBING, ESTER HERVINA Fakhrul Hirzi, M. Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Indra Budiman Indra Budiman irwadi Junaidi Junaidi Kuandi Chandra Lapiti Gokmatua Sagala Lidia Berliana Siboro Mahammad Fathoni Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Martin Martin Mauliza, Sri Mega Hernawati Harefa Mega Sanjaya Muhammad Fathoni Murdifin azhar Nainggolan, Susan G.V. Nasib Nurjafa Nurjafa Ratih Amelia Rifqah Harahap Rina Asriani Levianti Rivai, Ahmad Rivai, Ahmad Robin Robin Roni Juliansyah Rusdiana Br Simamora Sabaruddin Chaniago Thamrin Tony Honkley Tyus Windi Ayuni Widy Hastuty HS