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Br Ginting, Berupilihen
Politeknik Unggul LP3M
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Optimalisasi Sistem Akuntansi Persediaan Minyak Karo di Era Volatilitas Harga, Pendekatan Metode FIFO untuk Efesiensi dan Transparansi pada Rumah Sehat MKK Bersinar Siburian, Yemima Br; 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 volatilitas harga bahan baku. Untuk meningkatkan efisiensi dan transparansi, perusahaan menerapkan metode pencatatan perpetual dan penilaian persediaan FIFO (First In, First Out). Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem akuntansi persediaan yang diterapkan telah mencakup elemen penting seperti pembagian fungsi kerja yang jelas, penggunaan dokumen terintegrasi, dan prosedur pencatatan real-time. Penerapan metode FIFO dinilai efektif dalam mencegah penumpukan stok dan risiko kedaluwarsa, serta menciptakan nilai persediaan yang lebih akurat di tengah fluktuasi harga. Meskipun pencatatan masih dilakukan secara manual, Rumah Sehat MKK Bersinar menunjukkan komitmen terhadap efisiensi dan transparansi melalui pengelolaan barang yang tepat serta keterbukaan informasi dalam proses pencatatan.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 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 Chaniago, Sabaruddin Dewi Rafiah Pakpahan Elia Pinda Aprita Harefa Ester Hervina Sihombing Fichri Alfisyahri Hanafi Purba, Nasri Hasanah, Maulida Khairatun Nazah Mahyudin Mahyudin Martin Martin Martin Martin Mega Puspita Sari Mhd Restu Razaq Razaq Monalisa Siagian, Santun Nasir, Miftah Farid Nirmalasari Nirmalasari Novirsari, Emma Purjianto Rivai, Ahmad 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 Yuniar Andi Astuti Zakia Fadila