Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Journal of Law, Education and Business Journal of Management Accounting, Tax and Production
Manihuruk, Sarah Desnita
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Teknologi Terhadap Perkembangan Akuntansi Sektor Publik Matondang, Khairani Alawiyah; Manihuruk, Sarah Desnita; Sakinah, Ananda; Pakpahan, Yendita; Sigalingging, Renaldi Enriko
Journal of Management Accounting, Tax and Production Vol 3, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i1.5660

Abstract

Perkembangan teknologi dan informasi telah membawa perubahan signifikan di sektor publik, khususnya dalam bidang akuntansi sektor publik. Akuntansi sektor publik berfungsi sebagai alat informasi untuk pemerintah dan publik. Peran akuntansi sektor publik sangat penting dalam pencatatan, pelaporan, dan pengawasan keuangan yang harus dilakukan secara transparan dan akuntabel untuk memastikan kejelasan hasil. Di Indonesia, akuntansi mulai dikenal pada abad ke-17 dan semakin berkembang dengan pendirian Nederlandsch Indische Accountants Vereeniging (NIAV) pada tahun 1908, organisasi profesi akuntansi pertama di Indonesia. Sebelum reformasi, sistem akuntansi keuangan daerah di Indonesia menggunakan sistem pencatatan tunggal, yang memakan waktu dan sulit mendeteksi kesalahan. Perkembangan teknologi informasi memberikan dampak besar terhadap sistem akuntansi sektor publik setelah reformasi, dengan diterapkannya sistem pencatatan ganda yang lebih efisien dan efektif dalam mendeteksi kesalahan. Penerapan sistem informasi akuntansi (SIA), Enterprise Resource Planning (ERP), e-Government, dan e-Budgeting telah meningkatkan efisiensi, akurasi, dan transparansi pelaporan keuangan di sektor publik. Namun, tantangan seperti kesiapan sumber daya manusia, keterbatasan infrastruktur, dan keamanan data masih menjadi hambatan. Penelitian ini bertujuan untuk menganalisis bagaimana teknologi informasi mempengaruhi perkembangan akuntansi sektor publik dan mengidentifikasi faktor-faktor yang menghambat implementasinya.
The Influence of Gojek Food on Increasing Seblak Jeletet Sales Meiriza, Mica Siar; Sihombing, Lidya Vanya F; Manihuruk, Sarah Desnita; Pakpahan, Gebatania; Sirait, Kevin Daniel
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5777

Abstract

The development of technology and digitalization has brought significant changes to the culinary industry, particularly in food ordering and delivery systems. This study aims to analyze the impact of online ordering platforms, specifically GoFood, on increasing the sales of Seblak Jeletet Medan. The research method used is descriptive with a quantitative approach, involving interviews with business owners and an analysis of sales data before and after using GoFood. The results show that utilizing GoFood has had a positive impact on business growth, with an increase in the number of customers and daily revenue from IDR 200,000 to IDR 1,500,000–IDR 2,000,000. Additionally, the use of digital technology has improved operational efficiency and customer service quality. Digital marketing strategies through social media and GoFood promotions have proven effective in introducing products to a broader market. Therefore, culinary entrepreneurs are advised to leverage digital platforms to enhance their competitiveness and business growth.
The Influence of Gojek Food on Increasing Seblak Jeletet Sales Meiriza, Mica Siar; Sihombing, Lidya Vanya F; Manihuruk, Sarah Desnita; Pakpahan, Gebatania; Sirait, Kevin Daniel
Journal of Law, Education and Business Vol 3, No 1 (2025): April 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v3i1.5777

Abstract

The development of technology and digitalization has brought significant changes to the culinary industry, particularly in food ordering and delivery systems. This study aims to analyze the impact of online ordering platforms, specifically GoFood, on increasing the sales of Seblak Jeletet Medan. The research method used is descriptive with a quantitative approach, involving interviews with business owners and an analysis of sales data before and after using GoFood. The results show that utilizing GoFood has had a positive impact on business growth, with an increase in the number of customers and daily revenue from IDR 200,000 to IDR 1,500,000–IDR 2,000,000. Additionally, the use of digital technology has improved operational efficiency and customer service quality. Digital marketing strategies through social media and GoFood promotions have proven effective in introducing products to a broader market. Therefore, culinary entrepreneurs are advised to leverage digital platforms to enhance their competitiveness and business growth.
Co-Authors Matondang, Khairani Alawiyah Meiriza, Mica Siar Pakpahan, Gebatania Pakpahan, Yendita Sakinah, Ananda Sigalingging, Renaldi Enriko Sihombing, Lidya Vanya F Sirait, Kevin Daniel