Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat (ABDIRA) JRAM (Jurnal Riset Akuntansi Multiparadigma)
Masut, Masut
Unknown Affiliation
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Penerapan Sistem Akuntansi Keuangan Dan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintahan (Studi Kasus Pada Badan Keuangan Aset Daerah Provinsi Sumatera Utara) Masut, Masut; Dewi, Ika Puspita; Barus, Muhammad Joni
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8346

Abstract

This study was conducted with the aim of testing whether the application of the financial accounting system and the quality of financial reports affect the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province both partially and simultaneously.The sample in this study were employees of the Accounting Division, Treasury and Regional Cash Division and Budget Management Division totaling 60 employees. The methods used in this research are descriptive statistical analysis, data quality test with validity and reliability test,classical assumption test with normality, heteroscedasticity and multicolonierity test, multiple linear regression analysis and hypothesis testing with t test, F test and coefficient of determination. The results of the study state that the application of the financial accounting system partially has a positive and significant effect on the accountability of government agency performance, the quality of financial reports partially has a positive and significant effect on the accountability of government agency performance, the application of the financial accounting system and the quality of financial reports simultaneously has a positive and significant effect on the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province..
Pemberdayaan UMKM Kerupuk Kemplang Palembang melalui Digital Entrepreneurship Tarigan, Eka Dewi Setia; Lores, Linda; Masut, Masut
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1564

Abstract

This community service activity aims to increase the capacity and competitiveness of the Pak Hamdani Kemplang Crackers MSME in Deli Serdang Regency through the application of digital entrepreneurship concepts. The main challenge faced by business owners is limited knowledge and skills in utilizing digital media for product marketing. The activity was implemented through a participatory approach, including training, mentoring, and hands-on practice. Over the two days of the activity, participants received training on creating digital business accounts, social media management, promotional content strategies, and simple product photography techniques. The results of the activity showed an 80% increase in participant understanding based on pre- and post-test results. Partners were also able to create digital business accounts and upload promotional content independently. This program is expected to increase sales and expand the market reach of local Palembang products, as well as serve as a model for digital-based empowerment for other MSMEs in the surrounding area.
Co-Authors Barus, Muhammad Joni Eka Dewi Setia Tarigan, Eka Dewi Setia Ika Puspita Dewi, Ika Puspita Lores, Linda