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All Journal Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Jurnal Ilmiah Accusi
Purba, Rumondang
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Nursing Social Sciences Other

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PENDAMPINGAN UMKM UNTUK MENINGKATKAN OMSET PENJUALAN DI ERA DIGITAL PADA UMKM KERIPIK SINGKONG BERKAH KECAMATAN BANDAR, KABUPATEN SIMALUNGUN Permana, Agung Yudha; Simanjuntak, Neti; Hutabarat, Anesri; Lumbangaol, Agnes; Simara-mare, Desriani; Peronica, Jenni; Nikita, Nikita; Purba, Rumondang; Hutauruk, Febriyanti
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 4 No. 1 (2024): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/3tefwf91

Abstract

Salah satu kegiatan Mahasiswa Fakultas Ekonomi Prodi Manajemen Universitas Simalungun adalah Pengabdian Kepada Masyarakat. Dimana, dalam hal ini disampaikan bahwa ini adalah kegiatan tugas dari mata kuliah Manajemen Operasional . Disini, dapat diketahui bahwa pengabdian masyarakat ini Pendampingan UMKM Keripik Singkong Untuk Meningkatkan Omset Penjualan di Era Digital Kota Pematangsiantar. Pendampingan ini kami lakukan agar UMKM Keripik Singkong dapat melakukan peningkatan omset penjualan dengan beberapa model hal yang kami ajarkan, seperti dari aspek pemasaran, keuangan, dan sumber daya manusia. Disini kami memperkenalkan berbagai strategi pemasaran, pengenalan dasar keuangan, dan pemilihan SDM yang dapat membantu UMKM Keripik SingkongKota Pematangsiantar agar dapat menarik pengunjung datang ke Usaha Keripik Singkong
Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency Sipayung, Tuahman; Purba, Rumondang; Damanik, Elfina Okto Posmaida
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/58wmwr55

Abstract

This study aims to analyze the implementation of budget absorption and its impact on financial performance at the Civil Service and Human Resource Development Agency (BKPSDM) of Dairi Regency. Budget absorption serves as a key indicator of the effectiveness of local government program implementation. The data reveal fluctuations in budget realization from 2019 to 2021, showing an upward trend in the final quarter of each fiscal year. Employing a descriptive qualitative approach, this research uses both primary data through interviews and secondary data derived from financial reports and budget realization documents. The results show that the low level of budget absorption at the beginning of the year was influenced by unrealistic planning, delays in administrative processes, and limited human resource capacity in financial management. Conversely, in the final quarter, activities accelerated sharply, causing a workload concentration. Improvement efforts include enhancing planning systems, increasing staff competence, and optimizing digitalization in local financial processes. The findings are expected to provide valuable insights for local governments in improving the efficiency and accountability of public financial management
Implementation of Budget Absorption on Financial Performance at the Personnel and Human Resources Development Agency of Dairi Regency Sipayung, Tuahman; Purba, Rumondang; Damanik, Elfina Okto Posmaida
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/58wmwr55

Abstract

This study aims to analyze the implementation of budget absorption and its impact on financial performance at the Civil Service and Human Resource Development Agency (BKPSDM) of Dairi Regency. Budget absorption serves as a key indicator of the effectiveness of local government program implementation. The data reveal fluctuations in budget realization from 2019 to 2021, showing an upward trend in the final quarter of each fiscal year. Employing a descriptive qualitative approach, this research uses both primary data through interviews and secondary data derived from financial reports and budget realization documents. The results show that the low level of budget absorption at the beginning of the year was influenced by unrealistic planning, delays in administrative processes, and limited human resource capacity in financial management. Conversely, in the final quarter, activities accelerated sharply, causing a workload concentration. Improvement efforts include enhancing planning systems, increasing staff competence, and optimizing digitalization in local financial processes. The findings are expected to provide valuable insights for local governments in improving the efficiency and accountability of public financial management
Co-Authors Damanik, Elfina Okto Posmaida Hutabarat, Anesri Hutauruk, Febriyanti Lumbangaol, Agnes Nikita Nikita, Nikita Permana, Agung Yudha Peronica, Jenni Simanjuntak, Neti Simara-mare, Desriani Sipayung, Tuahman