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All Journal Tangible Journal ProBisnis : Jurnal Manajemen
Ginting, Yogi Rahman Feriza
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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Peningkatan Kinerja Keuangan UMKM melalui Pengelolaan yang Efektif, Penerapan Akuntansi yang Akurat dan Integrasi Teknologi Hs, Widy Hastuty; Djohan, Deva; Ginting, Yogi Rahman Feriza; Duffin, Duffin; Harianto, Adi
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.597

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan keuangan, penerapan praktik akuntansi yang akura dan adopsi teknologi terhadap kinerja keuangan UMKM di wilayah Medan Utara, Indonesia. UMKM memiliki peran penting dalam perekonomian lokal, namun masih menghadapi tantangan terkait manajemen keuangan yang belum optimal, keterbatasan penerapan akuntansi berbasis standar, dan rendahnya pemanfaatan teknologi digital. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap pemilik dan manajer UMKM dari berbagai sektor, seperti perdagangan, manufaktur, dan jasa. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan regresi linear berganda untuk mengukur pengaruh masing-masing variabel terhadap kinerja keuangan. Hasil penelitian memberikan gambaran tentang pentingnya tata kelola keuangan, penerapan akuntansi yang akurat, dan transformasi digital dalam meningkatkan kinerja UMKM. Selain itu, studi ini mengidentifikasi hambatan utama dalam implementasi ketiga aspek tersebut dan memberikan rekomendasi praktis untuk meningkatkan kondisi UMKM. Keterbatasan penelitian meliputi jumlah sampel yang terbatas dan waktu pengumpulan data yang singkat, serta belum mencakup dampak jangka panjang dari adopsi teknologi dan praktik akuntansi terhadap pertumbuhan usaha.
An assessment of supply chain performance based on the SCOR model Tiofannya, Claudie; Ginting, Yogi Rahman Feriza; Rahmi, Atika; Tamba, Iventura Fitra Uli; Pakpahan, Dewi Rafiah
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Supply chain management plays a strategic role in improving efficiency and competitiveness across various business and management sectors. However, differences in operational characteristics often lead to recurring challenges in supply chain performance. This study aims to analyze and synthesize supply chain performance issues and strategic challenges using the Supply Chain Operations Reference (SCOR) model. A qualitative approach with a literature review method was employed by analyzing nine scientific journal articles that examine SCOR-based supply chain performance measurement across different industries. Data were analyzed descriptively and comparatively based on SCOR performance attributes, including reliability, responsiveness, agility, cost, and asset management efficiency. The results reveal that despite differences in overall performance levels, companies face similar issues, particularly imbalances among SCOR attributes, weak responsiveness and adaptability, inefficient asset management, and limited data integration. These findings indicate that strong performance in certain attributes does not guarantee balanced supply chain performance. Therefore, structured and continuous SCOR-based performance measurement integrated into managerial decision-making is essential to support sustainable supply chain improvement
Co-Authors Adi Harianto Deva Djohan Dewi Rafiah Pakpahan Duffin HS, Widy Hastuty Rahmi, Atika Tamba, Iventura Fitra Uli Tiofannya, Claudie