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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains dan Teknologi Jurnal Ekuivalensi International Journal of Business Economics (IJBE) Enrichment : Journal of Management International Journal Of Science, Technology & Management (IJSTM) Jurnal Ekonomi Jurnal IPTEK Bagi Masyarakat ProBisnis : Jurnal Manajemen Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Social And Economics Research Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Accounting Management Business and International Research Innovative: Journal Of Social Science Research Journal of Humanities Education Management Accounting and Transportation Jurnal Akuntansi Hukum dan Edukasi Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Humanitis (Jurnal Humaniora Sosial dan Bisnis)
Br Ginting, Berupilihen
Politeknik Unggul LP3M
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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ANALISIS PENERAPAN SISTEM AKUNTANSI PENERIMAAN KAS DAN PENGELUARAN KAS PADA CV. PROSOLUTION MEDAN   Shalani Sabilla; Berupilihen BR Ginting
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 1 No. 5 (2023): HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to find out what causes the payment of receivables, reports of cash disbursements and reporting of daily cash is not appropriate and late reporting. The method used is descriptive analysis, the data used is qualitative data, while based on the source using primary and secondary data. This study specifically discusses the functions, documents used, records used and procedures for receiving and disbursing cash at the company. There are still problems that arise in the cash receipts and disbursement accounting system implemented by CV. Prosolution, Medan. Based on the results of the data analysis conducted, it is known that the company uses flowcharts in cash receipts and disbursements. The purpose of this research is to implement a cash receipt and disbursement system at CV. Prosolution, Medan. The results showed that the cash receipts and disbursement accounting system was adequate, because it had implemented the functions, documents, methods and elements of cash receipts and disbursements properly, but the company had not implemented a predetermined flowchart.
The Influence of the Implementation of Simple Accounting and Financial Literacy on Increasing the Income of MSMEs in East Medan Berupilihen Br Ginting; Tyus Windi Ayuni; Adi Harianto; Amin Hou; Rafida Khairani
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study seeks to analyze the influence of simple accounting practices and financial literacy on the income growth performance of micro, small, and medium enterprises (MSMEs) in Medan Timur. Simple accounting is operationalized through key indicators, including systematic record-keeping, preparation of financial reports, and consistency in bookkeeping practices. Financial literacy is assessed based on the level of understanding of fundamental financial concepts, financial planning capabilities, and the ability to make informed financial decisions in business contexts. Meanwhile, income growth performance is measured using indicators such as increased sales, profit growth, and overall financial stability. The study adopts a quantitative research design, employing a survey method as the primary data collection technique. A total of 75 MSME actors in Medan Timur were selected as respondents using purposive sampling. Data were gathered through structured questionnaires specifically developed to measure the research variables. The collected data were subsequently analyzed using multiple linear regression to evaluate the magnitude and significance of the relationships between variables. The findings reveal that both the implementation of simple accounting and financial literacy exert a positive and statistically significant effect on MSME income growth. Accurate and consistent financial recording enables business owners to better monitor and control their financial performance, while a higher level of financial literacy enhances their capacity to make strategic and effective financial decisions. These results underscore the importance of strengthening basic accounting practices and improving financial knowledge as key drivers for sustainable income growth and long-term business development among MSMEs in Medan Timur.
PENINGKATAN KESADARAN PEMANFAATAN WAKTU MELALUI PEMBINAAN ROHANI TERKAIT PENGGUNAAN MEDIA SOSIAL Yuniar Andi Astuti; Berupilihen Br Ginting; Sujarwo Sujarwo; Hermansyah Hermansyah; Mahyudin Mahyudin; Ester Hervina Sihombing; Tumini Sipayung; Nirwaty Tarigan; Sondang Sondang
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 3 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v6i3.3001

Abstract

The rapid development of social media has provided various benefits in communication and access to information; however, its uncontrolled use can reduce productivity, disrupt time management, and diminish the quality of social interactions and spiritual activities. This community service program aimed to increase awareness of time utilization through spiritual guidance related to social media use among the congregation of Gereja Gembala, Jalan Panci No. 52, Medan City. The program employed an educational-participatory approach consisting of needs identification, pre-test, material presentation, spiritual guidance, interactive discussions, reflection, mentoring, and post-test evaluation. The results showed an improvement in participants’ understanding, with the average score increasing from 66.5% to 90.25%, representing a 23.75% increase, particularly in the aspect of time utilization from a Christian perspective. Therefore, spiritual guidance proved effective in enhancing awareness of time management related to social media use and encouraging wiser, more productive, and responsible behavior. ABSTRAKPerkembangan media sosial memberikan berbagai kemudahan dalam komunikasi dan akses informasi, namun penggunaannya yang tidak terkendali dapat menurunkan produktivitas, mengganggu pengelolaan waktu, serta mengurangi kualitas interaksi sosial dan aktivitas kerohanian. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kesadaran pemanfaatan waktu melalui pembinaan rohani terkait penggunaan media sosial pada jemaat Gereja Gembala Jalan Panci No. 52 Kota Medan. Metode yang digunakan adalah pendekatan edukatif-partisipatif melalui identifikasi kebutuhan, pre-test, penyampaian materi, pembinaan rohani, diskusi interaktif, refleksi, pendampingan, dan post-test. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dari rata-rata 66,5% menjadi 90,25% atau meningkat sebesar 23,75%, terutama pada aspek pemanfaatan waktu dalam perspektif Kristen. Dengan demikian, pembinaan rohani terbukti efektif dalam meningkatkan kesadaran pemanfaatan waktu terkait penggunaan media sosial serta mendorong perilaku yang lebih bijaksana, produktif, dan bertanggung jawab.
Edukasi Keamanan Data dan Privasi di Era Kecerdasan Buatan melalui Literasi Digital Sekolah Dasar Yuniar Andi Astuti; Ester Hervina Sihombing; Sujarwo Sujarwo; Sondang Sondang; Berupilihen Br Ginting; Mega Puspita Sari
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1507

Abstract

The development of artificial intelligence (AI) technology has brought significant changes to various aspects of life. However, it has also given rise to serious challenges related to data security and user privacy protection. The low level of digital literacy among the public, particularly in understanding the risks of data breaches and the misuse of personal information, has increased vulnerability to cybercrime in the digital era. This community service activity aims to enhance public knowledge, awareness, and skills in safeguarding data security and privacy amid the rapid adoption of AI-based technologies. The activity was implemented using an educational and participatory approach through workshops, interactive lectures, discussions, case simulations, and hands-on practice in securing digital accounts. The program involved 20 participants consisting of teachers and staff at SD Negeri 060922 Medan. Evaluation was conducted through pre-tests and post-tests to measure improvements in participants’ understanding. The results indicate an average increase in participants’ knowledge of 40%, along with heightened awareness of the importance of password management, privacy settings, and vigilance against cyber threats. This activity demonstrates that community-based education on data security and privacy is effective in improving digital literacy and fostering safer and more responsible technology use behaviors. Therefore, similar initiatives should be carried out on a sustained basis to support the development of a secure, ethical, and adaptive digital ecosystem in response to advancements in artificial intelligence.
Co-Authors Adi Harianto Ahmad Fadli Ahmad Rivai Amanda, Diska Amin Hou Chaniago, Sabarudddin Dewi Rafiah Pakpahan Elia Pinda Aprita Harefa Emma Novirsari Ester Hervina Sihombing Fichri Alfisyahri Hanafi Purba, Nasri Hasanah, Maulida Hermansyah Hermansyah Khairatun Nazah Mahyudin Mahyudin Mahyudin Martin Martin Martin Martin Maya Syahlina Mega Puspita Sari Mhd Restu Razaq Razaq Monalisa Siagian, Santun Nasir, Miftah Farid Nirmalasari Nirmalasari Nirwaty Tarigan Purjianto Rafida Khairani Rivai, Ahmad Sabaruddin Chaniago Shalani Sabilla Siburian, Yemima Br Silaban, Indah Mariana Situmorang, Softri Estaurina Sola Grecia Sinaga, Marlina Sondang Sondang Srie Hartati Stevan Rejekiman Gea Sujarwo Sujarwo Sungguh Ponten Pranata Tumini Sipayung Tyus Windi Ayuni Yuniar Andi Astuti Zakia Fadila