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All Journal Journal of Law, Education and Business Journal of Management Accounting, Tax and Production
Sirait, Kevin Daniel
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tantangan dan Strategi Implementasi Sistem Akuntansi Pemerintah Berbasis Akrual di Pemerintah Pusat dan Daerah Matondang, Khairani Alawiyah; Saskia, Ainun; Marpaung, Khairunnisa Br; Purba, Ledi Marina; Sirait, Kevin Daniel
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.v3i1.5750

Abstract

Salah satu komponen reformasi keuangan negara Indonesia yang berupaya meningkatkan akuntabilitas dan keterbukaan dalam pengelolaan keuangan pemerintah adalah penerapan sistem akuntansi berbasis akrual. Dalam makalah ini, kesulitan dan solusi penerapan sistem akuntansi berbasis akrual di pemerintah pusat dan daerah dikaji. Studi dokumen, wawancara mendalam, dan observasi merupakan beberapa metode pengumpulan informasi yang digunakan dalam strategi penelitian kualitatif ini. Berdasarkan temuan penelitian, kendala terbesar penerapan sistem ini adalah kurangnya infrastruktur teknologi informasi, kekurangan sumber daya manusia, regulasi yang rumit, dan penolakan terhadap perubahan. Peningkatan kompetensi sumber daya manusia melalui pelatihan dan sertifikasi, penguatan sistem informasi dan infrastruktur teknologi, koordinasi regulasi pemerintah pusat dan daerah, peningkatan dedikasi pimpinan daerah, dan penilaian rutin terhadap implementasi sistem merupakan beberapa strategi utama yang disarankan untuk mengatasi masalah tersebut. Dengan menerapkan taktik ini, diharapkan akuntansi berbasis akrual dapat berfungsi lebih efisien dan mendorong tata kelola yang baik.
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 Manihuruk, Sarah Desnita Marpaung, Khairunnisa Br Matondang, Khairani Alawiyah Meiriza, Mica Siar Pakpahan, Gebatania Purba, Ledi Marina Saskia, Ainun Sihombing, Lidya Vanya F