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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 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 journal of social and economic research Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Humanitis (Jurnal Humaniora Sosial dan Bisnis)
Br Ginting, Berupilihen
Politeknik Unggul LP3M
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 Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Perhitungan Harga Pokok Produksi Minyak Karo dan Strategi Efisiensi Biaya Produksi dengan Metode Full Costing : Studi Kasus di Rumah Sehat MKK Bersinar Silaban, Indah Mariana; Ginting, Berupilihen Br
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis dan mengoptimalkan sistem akuntansi persediaan Minyak Karo pada Rumah Sehat MKK Bersinar di tengah kondisi fluktuasi harga bahan baku. Untuk meningkatkan efisiensi dan transparansi, perusahaan menerapkan metode pencatatan perpetual dengan pendekatan penilaian FIFO (First In, First Out). Penelitian ini menggunakan metode deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem akuntansi persediaan telah mencakup unsur penting seperti penilaian harga, pembagian fungsi kerja yang jelas, penggunaan dokumen terintegrasi, dan prosedur pencatatan yang teratur. Metode FIFO dinilai efektif dalam mencegah penumpukan stok, meminimalkan kerugian akibat fluktuasi harga, serta meningkatkan transparansi. Meskipun pencatatan masih dilakukan secara manual, Rumah Sehat MKK Bersinar berhasil meningkatkan efisiensi kerja dan ketepatan laporan melalui pengelolaan persediaan yang lebih baik. Penelitian ini merekomendasikan digitalisasi proses pencatatan dan sentralisasi data untuk meningkatkan akurasi serta pengendalian dalam akuntansi persediaan.
Edukasi Keamanan Data dan Privasi di Era Kecerdasan Buatan melalui Literasi Digital Sekolah Dasar Astuti, Yuniar Andi; Sihombing, Ester Hervina; Sujarwo, Sujarwo; Sondang, Sondang; Ginting, Berupilihen Br; Sari, Mega Puspita
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.
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.
Co-Authors Adi Harianto Ahmad Fadli Ahmad Rivai Amanda, Diska Amin Hou Chaniago, Sabarudddin Chaniago, Sabaruddin Dewi Rafiah Pakpahan Elia Pinda Aprita Harefa Emma Novirsari ESTER HERVINA SIHOMBING, ESTER HERVINA Fichri Alfisyahri Hanafi Purba, Nasri Hasanah, Maulida Khairatun Nazah Mahyudin Mahyudin Martin Martin Martin Martin Mhd Restu Razaq Razaq Monalisa Siagian, Santun Nasir, Miftah Farid Nirmalasari Nirmalasari Purjianto Rafida Khairani Rivai, Ahmad Sari, Mega Puspita 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 Syahlina, Maya Tyus Windi Ayuni Yuniar Andi Astuti Zakia Fadila