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Pengaruh Sistem Informasi Akuntansi Manajemen Dan Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Pada Unit Studi Kasus Pada PT. Sentosa Industri Plastik Miftah Alaina Hammi; Hotbin Hasugian; Nuri Aslami
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.399

This research aims (1) to determine the partial influence of the management accounting information system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City (2) to determine the effect of the partial performance measurement system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City and (3) to determine the effect of the management accounting information system and performance measurement system simultaneously on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry, Medan City. The type of research used is quantitative research. The population in this study were heads and employees at PT. Sentosa Plastic Industry as many as 58 people. The sampling technique used purposive sampling with a total sample of 30 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, the management accounting information system partially has a positive and significant effect on managerial performance with a t value of 3.325 > t table 2.052 and a significance value of 0.003 < 0.05. Second, the performance measurement system partially has a positive and significant effect on managerial performance with a calculated t value of 4.274 > t table 2.052 and a significance value of 0.000 < 0.05. Third, the management accounting information system and performance measurement system simultaneously have a positive and significant effect on managerial performance with a calculated F value of 17.369 > F table 3.35 and a significance value of 0.000 < 0.05.

Akuntabilitas Pengelolaan Keuangan Masjid Di Kota Binjai, Studi Kasus Di Masjid (Al-Arif, Sabilal Muhtadin, Nurul Huda, Al-Istiqamah) Alfin Hasan Ansari Ritonga; Hotbin Hasugian; Kusmilawaty Kusmilawaty
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.85

This study aims to determine how the accountability of mosque financial management. The mosques that became the researchers' objectives were the Al-Arif Mosque, the Sabilal Muhtadin Mosque, the Nurul Huda Mosque, the Al-Istiqomah Mosque in Binjai City. This research uses a qualitative approach method. The subjects in this study were BKM and mosque administrators and the object in this study was the mosque's financial statements. Data collection techniques are interviews, observation, and documentation. The data analysis technique used in this research is data reduction, data presentation, and conclusion drawing. From the results of research conducted by researchers, none of the mosques used PSAK 45 in the process of managing mosque finances, on average they were still manual and simple. Even though if you use accounting standards in management, the results obtained will be clearer and more detailed. Researchers suggest that the takmir of the Al-Arif Mosque, Sabilal Muhtadi Mosque, Nurul Huda Mosque and Al-Istiqamah Mosque should use PSAK 45 to be a guideline for accounting standards that have been implemented by the Indonesian accounting association contained in PSAK 45 so that the information presented is more relevant and has high comparability so that financial management in the future becomes better and more transparent in carrying out the mandate of the community.

Upaya Pemanfaatan Media Sosial Dalam Pengembangan Usaha Gorden Melalui Penerapan Digital Marketing Eka Dewi Setia Tarigan; Linda Lores; Hotbin Hasugian
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 12 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70570/jpkmmc.v3i12.1494

Pemanfaatan teknologi informasi sudah merambah ke bidang digital marketing bagi para pelaku usaha. Salah satu alat digital marketing adalah media sosial. Media sosial inilah yang dapat membantu bagi para pelaku usaha dalam melakukan promosi dan penjualan produk, salah satunya adalah pelaku UMKM. Sebagian penduduk yang merasakan bahwa teknologi berdampak pada ketergantungan, terutama penggunaan internet. Pemanfaatan internet sebagai sarana teknologi informasi untuk menjalankan kegiatan usaha pelaku UMKM. Tujuan dari pengabdian masyarakat ini adalah mensosialisasikan penerapan digital marketing dalam mendukung pemasaran produk bagi para pelaku UMKM di Kecamatan Medan Amplas, Medan Sumatera Utara . Metode yang digunakan pada pengabdian ini menggunakan metode ceramah dan pendampingan melakukan pendampingan pelatihan digital marketing kepada UMKM di Usaha Faisal Jaya Gorden. Hasil dari pelaksanaan kegiatan ini bahwa pendampingan telah memberikan dampak positif untuk masyarakat dan pelaku UMKM Usaha Faisal Jaya Gorden berupa meningkatkan penjualan, meningkatkan kesadaran merk, memperkuat keterampilan, dan meningkatkan kualitas produk. Dalam pelatihan ini, peran pendamping sangat penting dalam memberikan dukungan, bimbingan, dan motivasi bagi masyarakat Usaha Faisal Jaya Gorden. Dengan adanya pengabdian kepada masyarakat ini masyarakat Usaha Faisal Jaya Gorden bisa menambah pengetahuan tentang penggunaan media sosial sebagai sarana memperkenalkan produk UMKM yang efektif.

Pengaruh Sistem Informasi Akuntansi Manajemen Dan Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Pada Unit Studi Kasus Pada PT. Sentosa Industri Plastik Miftah Alaina Hammi; Hotbin Hasugian; Nuri Aslami
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.399

This research aims (1) to determine the partial influence of the management accounting information system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City (2) to determine the effect of the partial performance measurement system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City and (3) to determine the effect of the management accounting information system and performance measurement system simultaneously on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry, Medan City. The type of research used is quantitative research. The population in this study were heads and employees at PT. Sentosa Plastic Industry as many as 58 people. The sampling technique used purposive sampling with a total sample of 30 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, the management accounting information system partially has a positive and significant effect on managerial performance with a t value of 3.325 > t table 2.052 and a significance value of 0.003 < 0.05. Second, the performance measurement system partially has a positive and significant effect on managerial performance with a calculated t value of 4.274 > t table 2.052 and a significance value of 0.000 < 0.05. Third, the management accounting information system and performance measurement system simultaneously have a positive and significant effect on managerial performance with a calculated F value of 17.369 > F table 3.35 and a significance value of 0.000 < 0.05.

Penerapan Sistem Informasi Akuntansi Dan Teknologi Informasi Pada Penjualan CV. Sentral Elektrindo Perkasa Fajri Mustofa Akbar; Hotbin Hasugian; Budi Dharma
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2023): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v1i4.478

This research is to determine the application of accounting information systems and information technology to CV case study sales. Sentral Elektrindo Perkasa. This research uses qualitative research methods and data collection techniques using interview and documentation techniques. This research uses data collection techniques by interviewing several employees at CV. Sentral Elektrindo Perkasa. The results of this research indicate that the implementation of the Accounting Information System at CV. Sentral Elektrindo Perkasa has started to improve and meets standards, however routine control and supervision is very necessary so that things do not happen that could be detrimental to the company. And Application of Information Technology in CV. Sentral Elektrindo Perkasa has a very important role in bringing out the best potential from employees and also has an important role in the company achieving its goals and being able to increase sales potential optimally.

Analysis of the Internal Control System in an Effort to Prevent Fraud in Trade Goods Inventory at Minimarket Omi Kawan Hinca Bandar Island Siti Nur Adillah; Wahyu Syarvina; Hotbin Hasugian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2429

The internal control system at Minimarket Omi Kawan Hinca Bandar Pulau is implemented to determine whether the management system has been implemented properly or not and to avoid fraud in the inventory of goods. The internal control system carried out at Minimarket Omi Kawan Hinca Bandar Pulau in terms of separation of duties and authority is still not running optimally with evidence of multiple positions. It is feared that there will be abuse of position authority which results in fraud. The internal control system is expected to prevent fraud that will occur. What this research aims to achieve is to analyze the effectiveness of the implementation of the internal control system as an effort to control or even prevent fraud. The qualitative method was applied in this study using data collection techniques carried out through observation and interviews. The results of this study are that the internal control system over merchandise inventory at Minimarket Omi Kawan Hinca Bandar Pulau has been implemented according to the components of internal control over inventory, but it is still not implemented optimally and internal control over inventory may be quite good but not effective in preventing fraud in inventory management.

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