Siswa baru SMK jurusan Akuntansi sering belum memahami akuntansi dan manfaatnya setelah lulus, sementara teknologi informasi mengubah praktik akuntansi menjadi sistem digital yang terintegrasi. Pre-test awal pada siswa kelas X SMK Swasta IRA Medan menunjukkan rata-rata skor pemahaman hanya 25 dari 100. Kegiatan pengabdian kepada masyarakat ini bertujuan memperkenalkan program dan keahlian jurusan Akuntansi berbasis teknologi informasi serta membekali siswa dengan gambaran persiapan setelah lulus kelas XII. Kegiatan dilaksanakan pada 14–15 Juli 2026 (15 jam) dalam Masa Pengenalan Lingkungan Sekolah bagi 80 siswa dan 4 guru pada dua kelas, dengan pendekatan edukatif partisipatif melalui pemaparan interaktif, studi kasus, demonstrasi aplikasi kasir dan akuntansi, serta diskusi. Lima pemateri menyampaikan materi sistem informasi manajemen, manajemen keuangan, akuntansi, sistem informasi akuntansi, dan teknik informatika, mencakup debit dan kredit, cara membaca laporan laba rugi, neraca, dan arus kas untuk menilai kesehatan usaha, serta aplikasi majoo, Accurate POS, POST, dan Equip. Evaluasi menggunakan pre-test dan post-test dengan analisis deskriptif dan N-gain. Rata-rata skor meningkat dari 25 menjadi 90, atau naik 65 poin dengan N-gain 0,87 (kategori tinggi). Siswa dan guru juga mengenal berbagai aplikasi akuntansi dan dapat mencoba versi uji coba (trial). Kegiatan ini dapat menjadi model pengenalan jurusan berbasis teknologi dan dasar pendampingan berkelanjutan bagi sekolah mitra.
This study seeks to examine the function of mindfulness in moderating the connection between happiness perception and perceived fairness regarding revisit intention among visitors at Tangkahan, Langkat. This research employs a quantitative methodology via a survey technique; the study population comprises tourists who have visited Tangkahan, Langkat, within the past year. The research sample comprised 300 respondents recruited through purposive selection, specifically targeting travelers with expertise in staying or engaging in tourism activities at the destination. The study's findings demonstrate that the perception of happiness significantly influences the intention to revisit and mindfulness. Moreover, perceived justice exerts a substantial direct influence on revisit intention, however not on mindfulness. Mindfulness does not directly influence revisit intention; instead, it serves as a substantial mediating variable in the association between happiness perception and revisit intention, as well as between perceived justice and revisit intention. These findings affirm that while the experience of happiness and perceived justice directly influence tourists' inclination to return, mindfulness has a significant mediating effect. The novelty of this study lies in its exploration of mindfulness as a psychological mechanism that strengthens the link between tourists' happiness, perceived fairness, and revisit intention—an aspect that has been underexplored in tourism research. By integrating mindfulness into the tourism experience, this study provides fresh insights into how psychological well-being can shape sustainable tourism behavior. From a practical perspective, the findings suggest that tourism managers and policymakers should implement mindfulness-oriented programs, such as guided reflection sessions, meditation spots, or immersive nature experiences, to enhance visitor engagement and loyalty. These initiatives can create a more profound and memorable tourism experience, fostering long-term commitments from travelers. Further research could explore the long-term impact of mindfulness on sustainable tourism behavior and the effectiveness of mindfulness-driven interventions in different tourism contexts.
Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh Sumber Daya Manusia (SDM), Penggunaan Teknologi Informasi (TI), dan Etika Profesional terhadap Kualitas Auditor Akuntan Publik Eksternal pada Kantor Akuntan Publik (KAP) di wilayah Kalimantan dan Sulawesi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research, yang bertujuan menjelaskan hubungan kausal antarvariabel melalui analisis Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Data primer diperoleh dari hasil penyebaran kuesioner kepada 70 auditor eksternal yang dipilih secara purposif berdasarkan representasi wilayah. Hasil penelitian menunjukkan bahwa SDM, TI, dan Etika Profesional berpengaruh positif dan signifikan terhadap kualitas auditor eksternal. Di antara ketiga variabel tersebut, SDM menjadi faktor paling dominan yang menentukan keberhasilan audit, diikuti oleh peran TI dan Etika Profesional sebagai faktor pendukung. Selain itu, Kualitas Auditor Akuntan Publik Eksternal berperan sebagai variabel pemoderasi yang memperkuat hubungan antarvariabel utama. Secara empiris, penelitian ini menegaskan pentingnya peningkatan kompetensi auditor, adaptasi teknologi audit modern, serta penerapan etika profesional secara konsisten dalam membentuk audit yang kredibel, transparan, dan berintegritas tinggi.
This study aims to determine the function of utterances in lifestyle articles published in Cosmopolitan magazine. This research is a qualitative study using a semi-otic analysis method to understand the hidden meaning in a picture or text. (Sampling and research procedure, along with a summary of findings and implications for research and practice, adding recommendations, limitations, in the end.) The lifestyle articles were chosen because they contain a variety of products, career, beauty, family and social relationships, and mental health. The selected text in Cosmopolitan magazine is titled "Are you one of them? This is the sandwich generation." The data for this research were collected from literature, journals, and previous relevant studies. The focus of this research is on the types of utterance functions according to Halliday's theory, which discusses four utterance functions, including statements, questions, offers, and commands. In the statement, the speaker provides some information to the listener and basically invites the listener to accept the information. In a question sentence, the speaker requests specific information from the listener, and fundamentally, the speaker invites the listener to provide that information. In an offer, the speaker provides a commodity or service to the listener, and fundamentally, the speaker invites the listener to receive the commodity and service. In a command sentence, the speaker asks the listener to give a commodity or service. However, in this magazine, the command referred to is to give instructions to the reader to do something.
The great Aceh earthquake on December 26, 2004, had a magnitude of 9.2 Mw for 10 minutes with coordinates 3,316°N 95,854°E. had a tremendous impact on changes in geological conditions and disasters in Aceh and Asia, especially Southeast Asia and South Asia. Changes in geological conditions have resulted in Aceh and its surroundings becoming more prone to earthquakes, including volcanoes in North Sumatra. This research aims to determine the value of changes in coulomb stress that occur on Mount Sibualbuali and Lubukraya. This research uses the coulomb stress method presented in Coulomb 3.4 software. This research produces positive coulomb stress changes in 2021 which are marked by the red lobe, namely 0.197 bar on Mount Sibualbuali and 0.187 bar on Lubukraya. The highest increase in chwerees in coulomb stress was in 2015, namely 0.319 bar in Sibualbuali and 0.262 bar in Lubukraya. This research also resulted in the highest coulomb stress changes at a depth of 90-100 km so that it does not affect the volcanic activity of the two mountains.
