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Analysis of Community Understanding of E-Commerce-Based Information Systems in Klambir V Village Kebun Deli Serdang Noviani; Nur Aliah; Samrin
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.50

Abstract

The economy of Klambir V Kebun Village, Kec Hamparan Perak, Deli Serdang Regency, is starting to develop due to the availability of village funds from the central government and support from information technology such as the Internet which aims to improve the local economy. Information technology provides various solutions to the problems that are generally faced by people in developing their businesses. For example, one of the technologies that is currently developing rapidly is Electronic Commerce (E-Commerce). E-Commerce itself is interpreted by some experts as financial buying and selling transactions that use an internet connection or digital technology. Various transactions, from sales, purchases, distribution, to marketing of goods and services can be done by utilizing E-Commerce. However, the author sees that many people in Klambir V Kebun Village, Deli Serdang Regency, still do not know the benefits and how to use E-Commerce. Based on this phenomenon, the author is interested in developing an E-Commerce-based information system with the aim of improving the economy and service to the people of Klambir V Kebun Village.
Analysis of Accounting Information Systems and E-Marketing for MSMEs in Pari Village Serdang Bedagai Noviani; Hernawaty Hernawaty; Sri Wahyuni; Miftahurrahman Sinaga
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2131

Abstract

Micro, Small and Medium Enterprises (MSMEs) are business sectors that consistently develop in the national economy. This research was conducted on MSME actors in the village of Kota Pari Serdang Bedagai, especially palm sugar business actors. This study aims to analyse accounting information systems and e-marketing for MSMEs in Kota Pari Village, Serdang Bedagai. This type of research is descriptive using a qualitative approach. Data analysis techniques used in this study include observation, interviews, and documentation. The results of this study are that MSMEs in Kota Pari Serdang Bedagai village have not carried out Accounting Information Systems and e-marketing properly. Bookkeeping records still use notebooks whose contents are only receipts and expenses. Marketing of brown sugar in MSMEs in Kota Pari village Serdang Bedagai has also not used an e-marketing system. Marketing of brown sugar products generally still runs traditionally, namely by word of mouth, the marketing channels carried out are only from producers to collector traders. Their obstacle is the lack of knowledge about e-marketing due to the level of education and lack of socialisation about the e-marketing system. From the results of research and discussion, it is known that the level of education affects the use of accounting information systems and e-marketing.
ANALISIS AUDIT INTERNAL DALAM UPAYA MENCEGAH TERJADINYA FRAUD DI PT. PERBANKAN BNI KUALA NAMU Ayuni Affina; Handriyani Dwilita; Noviani
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7937

Abstract

Latar Belakang : Kecurangan laporan keuangan memengaruhi berbagai pelaku pasar, termasuk investor, organisasi, dan karyawan. Sebagaimana penelitian sebelumnya memberikan informasi terkait dengan kerugian organisasi secara tidak langsung atas tindakan fraud. Selain kerugian material yang ditanggung organisasi, reputasi organisasi mungkin juga dipertanyakan ketika terjadi fraud. Metode Penelitian : Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Penelitian ini dilakukan di PT. Perbankan BNI Cabang Kuala Namu. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis Penelitian primer yang bersumber dari wawancara pada pihak auditor Internal yang ada di PT.Perbankan BNI Kuala Namu.Teknik analisis data diantaranya adalah deskriptif kualitatif dengan melakukan wawancara kepada pegawai yang bekerja sebagai auditor internal di PT.BNI Kuala Namu. Hasil penelitian : Fungsi audit internal di BNI Kuala Namu telah berjalan cukup efektif, namun masih perlu penguatan di bidang peningkatan kapasitas sumber daya manusia dan pemanfaatan teknologi informasi agar mampu menghadapi risiko fraud yang semakin kompleks di era digital perbankan.
The Effects of Digital Information Technology, Digital Marketing and Human Resource Capacity on Smes Performance in North Sumatera Noviani; Erlina; Iskandar Muda; Keulana Erwin; Agung Wahyudhi Atmanegara
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2377

Abstract

This study investigates the effects of digital information technology, digital marketing, and human resource capacity on SME performance in North Sumatera. Although numerous prior studies have examined these variables separately, a significant gap persists regarding their synergistic effects, especially among SMEs in developing regions. To address this gap, the present study developed an integrated model using an explanatory research design. Data were collected through a survey of 232 SMEs that actively adopt digital technology in North Sumatra Province, representing a targeted sample of digitally active small and medium enterprises in a developing region. The data were analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) due to its suitability for examining complex relationships in a predictive, non parametric manner with relatively small sample sizes. The results indicate that all three variables exert positive and significant effects on SME performance, with digital marketing emerging as the strongest predictor. These findings underscore the importance of resource integration in enhancing SME competitiveness in emerging economies.