Jurnal Revolusi Ekonomi dan Bisnis

PEMBERDAYAAN MASYARAKAT MELALUI PROGRAM PENANAMAN 1.000 POHON DALAM MEWUJUDKAN DESA HIJAU DAN PRODUKTIF DI DESA SUKAMAKMUR

Armita Isnaini Munthe — 2026-09-29

Kondisi lingkungan Desa Sukamakmur, Kecamatan Binjai, Kabupaten Langkat yang relatif panas dan masih membutuhkan penambahan vegetasi menjadi salah satu dasar pelaksanaan Program Penanaman 1.000 Pohon dalam kegiatan Kuliah Kerja Nyata (KKN). Program ini bertujuan untuk mendukung penghijauan lingkungan sekaligus mendorong keterlibatan masyarakat dalam mewujudkan desa yang lebih hijau dan produktif. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Program dilaksanakan pada Agustus 2026 dengan menyediakan 1.000 bibit tanaman yang terdiri atas 350 bibit mangga, 350 bibit kuini, 150 bibit durian, dan 150 bibit nangka. Pelaksanaan kegiatan diawali dengan koordinasi mahasiswa KKN bersama pemerintah desa, sosialisasi kepada masyarakat, kemudian dilanjutkan dengan penanaman dan pendistribusian bibit pada berbagai lokasi, seperti pinggir jalan, lingkungan rumah warga, lahan desa, masjid, dan sekolah. Hasil kegiatan menunjukkan adanya keterlibatan aktif masyarakat dan pemerintah desa dalam menyediakan lokasi, mengambil bibit, melakukan penanaman, serta memelihara tanaman. Program juga mendapat respons positif dan antusias dari masyarakat. Pemilihan tanaman buah memberikan potensi manfaat lingkungan sekaligus manfaat produktif dalam jangka panjang. Namun, karena tanaman masih berada pada tahap awal pertumbuhan, dampak ekologis dan hasil produktif belum dapat diukur secara langsung. Keberlanjutan program bergantung pada pemeliharaan tanaman oleh masyarakat dan pemerintah desa. Dengan demikian, Program Penanaman 1.000 Pohon menjadi langkah awal dalam meningkatkan penghijauan dan partisipasi masyarakat untuk mendukung terwujudnya Desa Sukamakmur yang lebih hijau, teduh, dan produktif.

The relatively hot environmental conditions in Sukamakmur Village, Binjai Subdistrict, Langkat Regency-which still requires additional vegetation-served as one of the foundations for implementing the “1,000 Trees Planting Program” as part of the Community Service Program (KKN). This program aims to support environmental greening while encouraging community involvement in creating a greener and more productive village. This study employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. The program was implemented in August 2026, providing 1,000 tree seedlings consisting of 350 mango seedlings, 350 kuini seedlings, 150 durian seedlings, and 150 jackfruit seedlings. The implementation of the activities began with coordination between the KKN students and the village government, followed by community outreach, and then continued with the planting and distribution of seedlings at various locations, such as along roadsides, around residents’ homes, on village land, at mosques, and at schools. The results of the activities demonstrated active involvement by the community and the village government in providing locations, collecting seedlings, carrying out the planting, and maintaining the plants. The program also received a positive and enthusiastic response from the community. The selection of fruit trees offers the potential for both environmental benefits and long-term productive benefits. However, since the trees are still in the early stages of growth, the ecological impacts and productive yields cannot yet be directlmeasured. The program’s sustainability depends on the maintenance of the trees by the community and the village government. Thus, the 1,000-Tree Planting Program serves as a first step toward enhancing greening efforts and community participation to support the realization of a greener, shadier, and more productive Sukamakmur Village.

PENGARUH BEBAN KERJA, KOMPENSASI DAN KEPEMIMPINAN TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

Maria Apriani Ando — 2026-10-14

Bank NTT Cabang Kefamenanu merupakan suatu lembaga keuangan perbankan yang menitik beratkan pada penjualan jasa sehingga faktor sumber daya manusia sangat menjadi prioritas penting terutama dalam bidang pemasaran jasa, pelayanan merupakan kunci utama sehingga dituntut sumber daya yang optimal dari para pekerja dalam hal ini karyawan karyawati Bank NTT Cabang Kefamenanu. Berdasarkan data realisasi Tahun 2016, diketahui bahwa realisasi target PT. Bank NTT Cabang Kefamenanu cukup baik namun seringkali belum maksimal sesuai dengan tujuan organisasi. Sehingga manajemen perlu mengamati lagi apa yang menyebabkan hasil kerja belum maksimal. Rumusan masalah dalam penelitian ini adalah: 1) Bagaimana gambaran kepuasan kerja, kompensasi, beban kerja, kepemimpinan dan kinerja karyawan PT. Bank NTT Cabanng Kefamenanu; 2) Apakah beban kerja, kompensasi, kepemimpinandan kepuasan kerja berpengaruh terhadap kepuasan kerja karyawan PT. Bank NTT Cabang Kefamenanu; 3) Apakah beban kerja, kompensasi dan kepemimpinan berpengaruh terhadap kinerja karyawan PT. Bank NTT Cabang Kefamenanu? Penelitian ini dilakukan di PT. Bank NTT Cabang Kefamenanu. Populasi dalam penelitian ini adalah semua pegawai pada PT. Bank NTT Cabang Kefamenanu yang berjumlah 105 orang. Analisis data adalah analisis statistik deskriptif dan analisis statistik inferensial dengan aplikasi SEM Amos. Hasil analisis secara deskriptif menunjukkan bahwa, capaian variabel kepuasan kerja = 71,92; kinerja = 74,94; beban kerja = 69,6 kompensasi = 78,58 dan kepemimpinan = 72,84. Semua variabel berada pada kategori “Baik”. Hasil pengujian SEM menunjukkan bahwa, beban kerja (0,072; prob. 0,942); kompensasi (0,082; prob. 0,935); kepemimpinan (0,075; prob. 0,940) berpengaruh terhadap kepuasan kerja. Selanjutnyabeban kerja (0,076; 0,939), kompensasi (0,186; 0,076), kepemimpinan (0,422; 0,673) dan kepuasan kerja (0,478; 0,710) berpengaruh terhadap kinerja. Dari hasil kesimpulan di atas, maka saran yang dapat direkomendasikan oleh peneliti adalah Bank NTT hendaknya perlu memberitahukan sebelum memberikan tugas diluar dari tugas pokok karyawan, perusahaan diharapkan memperhatikan kenaikan posisi dalam bekerja dan memperhatikan posisi sesuai dengan kemampuan karyawan untuk meningkatkan kepuasan kerja dan gaji yang diberikan harus adil sesuai dengan pekerjaan yang dilakukan karyawan, diharapkan PT. Bank NTT selalu berupaya memberikan dukungan kepada karyawan dalam memaksimalkan kinerjanya dalam bekerja di perusahaan.

PT Bank NTT, Kefamenanu Branch, is a banking institution that primarily provides financial services. Therefore, human resources play a crucial role in the organization, particularly in service marketing, where service quality is a key factor. Employees are expected to perform optimally. Based on the 2016 performance realization data, PT Bank NTT, Kefamenanu Branch, achieved relatively satisfactory results; however, the targets were not always fully achieved in accordance with organizational objectives. Therefore, management needs to further investigate the factors contributing to less-than-optimal employee performance. This study aims to examine the following: (1) the profiles of job satisfaction, compensation, workload, leadership, and employee performance at PT Bank NTT, Kefamenanu Branch; (2) the effects of workload, compensation, and leadership on employee job satisfaction; and (3) the effects of workload, compensation, leadership, and job satisfaction on employee performance.This study was conducted at PT Bank NTT, Kefamenanu Branch, with a population of 105 employees. The data were analyzed using descriptive and inferential statistical methods, with Structural Equation Modeling (SEM) implemented through AMOS software. The descriptive analysis revealed that the scores for job satisfaction, employee performance, workload, compensation, and leadership were 71.92, 74.94, 69.64, 78.58, and 72.84, respectively. All variables were classified as “Good.” The SEM results indicated that workload (coefficient = 0.072; p = 0.942), compensation (coefficient = 0.082; p = 0.935), and leadership (coefficient = 0.075; p = 0.940) were examined in relation to employee job satisfaction. Furthermore, workload (coefficient = 0.076; p = 0.939), compensation (coefficient = 0.186; p = 0.076), leadership (coefficient = 0.422; p = 0.673), and job satisfaction (coefficient = 0.478; p = 0.710) were examined in relation to employee performance. Based on these findings, the researcher recommends that Bank NTT inform employees in advance when assigning tasks outside their primary responsibilities. The company should also provide greater attention to career advancement opportunities and ensure that employees are placed in positions that match their competencies to improve job satisfaction. Furthermore, compensation should be fair and commensurate with the work performed. PT Bank NTT is also expected to provide continuous support to employees to help them maximize their performance and contribute to organizational objectives.

DETERMINAN KUALITAS LAPORAN KEUANGAN KOPERASI: DAMPAK KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM INFORMASI AKUNTANSI, PERAN PENGAWAS SEBAGAI VARIABEL MODERASI

Andreas Stefanus Budy Suseno — 2026-09-29

Kualitas laporan keuangan merupakan indikator krusial akuntabilitas dan transparansi koperasi. Dalam konteks koperasi di Provinsi Riau yang dominan bergerak di sektor agribisnis kelapa sawit dengan unit usaha beragam, faktor-faktor penentu kualitas laporan memerlukan investigasi empiris yang spesifik. Penelitian ini bertujuan menganalisis: (1) pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan, (2) pengaruh penerapan sistem informasi akuntansi (SIA) terhadap kualitas laporan keuangan, (3) pengaruh simultan kedua faktor tersebut, dan (4) peran moderasi badan pengawas terhadap hubungan-hubungan tersebut. Penelitian kuantitatif ini menggunakan metode survei dengan teknik census sampling melibatkan 10 koperasi di Provinsi Riau yang berbadan hukum. Data dikumpulkan melalui kuesioner terstruktur yang disebarkan kepada pengurus dan anggota badan pengawas (n=40 responden). Analisis data dilakukan menggunakan Moderated Regression Analysis (MRA) dengan software SPSS 25. Penelitian menemukan bahwa: (1) Kompetensi sumber daya manusia (β=0,342, p=0,012) dan penerapan SIA (β=0,298, p=0,025) berpengaruh positif dan signifikan secara langsung terhadap kualitas laporan keuangan. (2) Peran pengawas terbukti memoderasi secara signifikan (β=0,128, p=0,041) hubungan antara kompetensi SDM dan kualitas laporan, namun tidak memoderasi (β=0,105, p=0,073) hubungan antara penerapan SIA dan kualitas laporan. (3) Model regresi signifikan secara statistik (F=10,225, p=0,000) dengan kekuatan penjelasan yang kuat (R²=0,712). Kualitas laporan keuangan koperasi di Riau ditentukan secara langsung oleh kompetensi sumber daya manusia dan penerapan SIA. Badan pengawas berfungsi sebagai moderator efektif hanya untuk hubungan yang melibatkan faktor manusia, berperan sebagai katalis yang mengoptimalkan kontribusi kompetensi individu. Sementara manfaat penerapan SIA bersifat lebih langsung dan otonom. Temuan ini menekankan pentingnya pendekatan terintegrasi yang memadukan penguatan kapasitas, adopsi teknologi, dan penguatan kelembagaan untuk meningkatkan akuntabilitas keuangan koperasi.

Financial report quality is a crucial indicator of a cooperative's accountability and transparency. In the context of cooperatives in Riau Province, which are predominantly engaged in the palm oil agribusiness sector with diverse business units, the factors influencing report quality require specific empirical investigation.This study aims to analyze: (1) the influence of human resource competence on financial report quality, (2) the influence of accounting information system (AIS) implementation on financial report quality, (3) the simultaneous influence of both factors, and (4) the moderating role of the supervisory board on these relationships. This quantitative study uses a survey method with a census sampling technique involving 10 cooperatives in Riau Province that have legal entity status. Data were collected through structured questionnaires distributed to management and supervisory board members (n=40 respondents). Data analysis was performed using Moderated Regression Analysis (MRA) with SPSS 25 software. The study found that: (1) Human resource competence (β=0.342, p=0.012) and AIS implementation (β=0.298, p=0.025) have a positive and significant direct influence on financial report quality. (2) The supervisory role significantly moderates (β=0.128, p=0.041) the relationship between human resource competence and report quality, but does not moderate (β=0.105, p=0.073) the relationship between AIS implementation and report quality. (3) The regression model is statistically significant (F=10.225, p=0.000) with a strong explanatory power (R²=0.712). The quality of cooperative financial reports in Riau is determined directly by human resource competence and AIS implementation. The supervisory board functions as an effective moderator only for the relationship involving human factors, acting as a catalyst that optimizes the contribution of individual competence. Meanwhile, the benefits of AIS implementation are more direct and autonomous. These findings emphasize the importance of an integrated approach combining capacity building, technology adoption, and institutional strengthening to improve financial accountability in cooperatives.

ANALISIS HUBUNGAN SISTEM AKUNTANSI MANAJEMEN DAN TINGKAT EFISIENSI OPERASIONAL UMKM DI KOTA MAKASSAR

Adolpina Ike — 2026-09-29

This study aims to analyse the relationship between the Management Accounting System and the level of operational efficiency of MSMEs in Makassar. Micro, Small and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including in Makassar; however, the significant contribution of MSMEs has not been fully matched by an optimal level of operational efficiency due to the weak implementation of management accounting systems. This study employs a quantitative method with a descriptive-correlational design. Data were collected through the distribution of questionnaires to 104 respondents—owners or managers of MSMEs in Makassar—selected using purposive sampling, and were subsequently analysed using descriptive statistical analysis, validity tests, reliability tests, simple linear regression, and t-tests with the aid of SPSS. The results of the study indicate that the level of implementation of the Management Accounting System in MSMEs in Makassar City falls into the ‘very appropriate’ category, particularly in the aspects of cost planning, operational cost control, budgeting, and business performance evaluation, whilst the level of Operational Efficiency also shows a generally positive assessment. The regression test yielded the equation Y = 5.003 + 0.903X with a positive regression coefficient, and the t-test results showed a calculated $t_{calculated}$ value of 25.854 > $t_{table}$ 1.986 with a $p-value$ of 0.000 < 0.05; therefore, $H_ {0}$ is rejected and $H_{1}$ is accepted. Consequently, there is a significant and positive relationship between the Management Accounting System and the Operational Efficiency of MSMEs in Makassar City, whereby the better the implementation of the management accounting system, the higher the level of operational efficiency achieved.