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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Ashari, Aviva Putri
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Role of MDR in the Recording of Digital Sales Transactions in Multi-Outlet Businesses: A Case Study of PT UBUU Ashari, Aviva Putri; Widajantie, Tituk Diah
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.552

Abstract

This study aims to examine the role of the Merchant Discount Rate (MDR) in recording digital sales transactions within a multi-outlet company, using PT UBUU  as a case study. The company has adopted QRIS-based digital payment systems and employs a centralized Point of Sale (POS) and ERP system to record transactions. However, MDR deductions are not automatically recorded in the POS system, requiring manual reconciliation by the head office team. This study uses a qualitative case study approach with data collected through in-depth interviews, observations, and documentation. Informants include the finance manager, supervisor, and administrative staff. The results show that the lack of integration between POS and ERP leads to data inconsistencies and reporting delays. MDR is also used strategically to determine efficient payment channels and to strengthen managerial control over cross-outlet accounting practices. From the perspective of the Theory of Planned Behavior (TPB), MDR recording is influenced by normative pressure from central management and staff perceptions of procedural convenience. These findings indicate that MDR serves a dual role—as a transaction cost and as a strategic tool for decision-making. This study concludes that MDR significantly affects the effectiveness of integrated, efficient, and accountable digital accounting systems in multi-outlet enterprises.
Sosialisasi Dampak Pernikahan Muda Terhadap Tingginya Anak Tidak Sekolah dan Angka Stunting di Desa Arjasa, Kecamatan Arjasa, Kabupaten Jember Chairani, Anisa Mauriska; Nabeel Ramadhan, Athaya Adhy; Lestari Saragih, Aulia Anggi; Selomitha Soffi, Auni Bhetrisia; Ashari, Aviva Putri; Octavia, Ayunda Fransis; Haryana, Nanik
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - Maret IN PROGRESS
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.7279

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman peserta tentang dampak pernikahan dini dan kaitannya dengan stunting serta mendorong motivasi melanjutkan pendidikan dan menjalankan pola asuh anak yang sehat. Metode yang digunakan adalah pendekatan edukasi interaktif dengan dua tahap, yaitu metode penyadaran (awareness building) mengenai risiko pernikahan dini dan metode edukasi tentang penyebab, dampak, serta strategi pencegahan stunting melalui pola asupan gizi seimbang, perawatan kesehatan, dan lingkungan yang mendukung tumbuh kembang anak. Kegiatan yang dilaksanakan di MTsN 5 Jember melibatkan 110 siswa kelas akhir SMP/sederajat dengan hasil menunjukkan peningkatan pemahaman peserta tentang risiko pernikahan dini dan stunting, perubahan sikap menolak pernikahan muda, serta partisipasi aktif dalam menyebarkan informasi dan menerapkan pola hidup sehat. Simpulan pengabdian ini menegaskan pentingnya edukasi berkelanjutan yang melibatkan sekolah, tenaga kesehatan, dan pemerintah daerah untuk menekan angka pernikahan dini dan stunting demi masa depan generasi muda yang lebih sehat dan berkualitas.
Co-Authors Chairani, Anisa Mauriska Haryana, Nanik Lestari Saragih, Aulia Anggi Nabeel Ramadhan, Athaya Adhy Octavia, Ayunda Fransis Selomitha Soffi, Auni Bhetrisia Tituk Diah Widajantie