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All Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) NEAR: Jurnal Pengabdian kepada Masyarakat
Rahmi Hidayah Nasution
Universitas Islam Negeri Sumatera Utara
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Digitalisasi UMKM Gula Merah Melalui Pemanfaatan Google Maps di Desa Pematang Serai, Kabupaten Langkat Rahmi Hidayah Nasution; Friti Sintiya Silva; Ulfi Yanti Harahap; T Zaskya Azhar Azaddin; Yusuf Ramadhan Nasution
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v5i1.3424

Abstract

Program pengabdian masyarakat ini dilaksanakan untuk mendukung peningkatan Usaha Mikro, Kecil, dan Menengah (UMKM) pengrajin gula merah di Desa Pematang Serai, Kabupaten Langkat melalui penerapan teknologi digital dalam kegiatan pemasaran. UMKM gula merah memiliki kontribusi besar terhadap perekonomian desa karena menjadi sumber pendapatan masyarakat, namun para pelaku usaha masih menghadapi hambatan pada aspek promosi dan akses ke pasar yang lebih luas. Melihat kondisi tersebut, dilakukan pendampingan yang berfokus pada penerapan digital marketing dengan memanfaatkan Google Maps serta platform media sosial sebagai sarana pemasaran modern. Penelitian ini menggunakan pendekatan deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi selama pelaksanaan Kuliah Kerja Nyata (KKN). Temuan kegiatan menunjukkan bahwa pemanfaatan digitalisasi memberikan pengaruh positif terhadap perkembangan UMKM, seperti memperluas jangkauan promosi, meningkatkan kemudahan komunikasi dengan konsumen, dan memperkuat citra produk lokal. Penandaan lokasi usaha pada Google Maps serta promosi aktif melalui media sosial terbukti membantu produk gula merah Desa Pematang Serai lebih mudah diakses dan dikenal oleh masyarakat umum. Program ini diharapkan menjadi pijakan awal yang mampu memperkuat daya saing UMKM sekaligus mendukung pertumbuhan ekonomi desa secara berkelanjutan.
THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY Rahmi Hidayah Nasution; Laylan Syafina; Hendra Harmain
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 2 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v8i2.56380

Abstract

This study aims to examine the effect of implementing Government Accounting Standards (GAS), Accounting Information Systems (AIS), and Internal Control Systems (ICS) on the quality of financial statements at the Regional Financial and Asset Management Agency of Labuhanbatu Regency. The study employed a quantitative approach with an explanatory research design. The sample consisted of 35 employees selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics version 29. The findings reveal that the implementation of Government Accounting Standards, Accounting Information Systems, and Internal Control Systems has a positive and significant effect, both individually and simultaneously, on the quality of financial statements. Among the three independent variables, the Accounting Information System exerts the strongest influence, while collectively the three variables explain 49.0% of the variance in financial reporting quality. These findings indicate that improving the quality of local government financial statements requires integrating compliance with government accounting standards, optimizing accounting information systems, and strengthening internal control systems. This study contributes empirically to the public sector accounting literature. It provides practical insights for local governments in formulating policies to enhance the quality of Local Government Financial Statements through digital transformation and strengthened financial governance.
Co-Authors Friti Sintiya Silva Hendra Harmain Laylan Syafina T Zaskya Azhar Azaddin Ulfi Yanti Harahap Yusuf Ramadhan Nasution