Jurnal Manajemen Dan Bisnis

THE USE OF COMIC MEDIA IN AN EFFORT TO IMPROVE UNDERSTANDING OF THE ACCOUNTING CYCLE OF SERVICE COMPANIES IN THE INTRODUCTORY ACCOUNTING COURSE AT ITB INDRAGIRI RENGAT

Fatti Corrina — 2026-06-30

This study aims to determine the effect of using comic strips on students' understanding of the accounting cycle for service companies in the Introduction to Accounting course at ITB Indragiri Rengat. The background of this study is based on students' low understanding of the accounting cycle concept, which is abstract and less engaging when presented solely through conventional methods such as lectures and textbooks. Comic strips were chosen as an alternative learning medium because they can convey material visually and narratively, thus expected to improve understanding more effectively.

The research method used was a quasi-experimental study with a pretest-posttest control group design. The sample consisted of two classes: an experimental class using comic strips and a control class using conventional learning methods. Data collection was conducted through conceptual understanding tests before and after the treatment. Data were analyzed using an independent t-test.

The results showed a significant difference between the understanding of students who learned using comic strips and those who learned using conventional methods. Students in the experimental group experienced a higher increase in scores than those in the control group. Therefore, it can be concluded that the use of comic strips is effective in improving understanding of the accounting cycle for service companies.

THE ROLE OF YOUTH IN THE DEVELOPMENT OF KERUBUNG JAYA VILLAGE, BATANG CENAKU DISTRICT, INDRAGIRI HULU REGENCY

Fitria Ningsih — 2026-06-30

Youth play a crucial role as agents of change, development, and renewal, driving the nation's progress through their spirit, creativity, and innovation. The youth represent the succeeding generation that upholds noble values, serves as a bulwark of national unity, and acts as a cornerstone for the nation's progress and development. Youth also play a role in advancing the village by.

Roles played by youth in village development include acting as agents of innovation and social transformation; leveraging digital technology and global information to introduce improvements in village governance and local problem-solving; and serving as potential village entrepreneurs who develop local assets and establish Village-Owned Enterprises (BUMDes) to boost community income. Furthermore, through organizations such as, Karang Taruna, (youth associations), young people play a role in preserving local wisdom and customs while strengthening the spirit of,gotong royong (mutual cooperation). fostering economic self-reliance (entrepreneurship), drawing upon local culture, and actively participating in organizations. The tangible contributions of young people accelerate digitalization and the empowerment of the village community. Young people spearhead environmental initiatives—such as waste management—and engage in social and educational activities within the community. They participate in village development planning to ensure it is visionary and relevant to the times. Active youth involvement is crucial for ensuring that village development follows a clear direction and is oriented toward progress.

The objective of this study is to examine and analyze the role of youth in the development of Kerubung Jaya Village, Indragiri Hulu Regency, using a qualitative research method. The study population consists of youths in Kerubung Jaya Village aged 17 to 30, supplemented by key and supporting informants, while the sample comprises 100 youth respondents from the village.

FINANCIAL PERFORMANCE ANALYSIS USING TREND ANALYSIS IN THE VILLAGE UNIT SERVICE COOPERATIVE MAJU BERSAMA BUKIT LINGKAR VILLAGE, BATANG CENAKU DISTRICT INDRAGIRI HULU REGENCY

Gita Sari Gustika — 2026-06-30

Cooperatives are a place for communities to voluntarily collaborate based on shared goals, needs, and activities. They are established by the community for the benefit of the community itself. Financial performance represents the cooperative's commitment to measuring and evaluating each success achieved.

The purpose of this study is to analyze the financial performance and development of the Village Unit Service Cooperative (KJUD) Maju Bersama, Bukit Lingkar Village, Batang Cenaku District, Indragiri Hulu Regency, for the period 2015-2024 based on trend analysis.

The method used in this study is quantitative descriptive research. Data collection techniques used observation, interviews, and documentation.

The results of this study indicate that the financial performance of the Village Unit Service Cooperative (KJUD) Maju Bersama, Bukit Lingkar Village, Batang Cenaku District, Indragiri Hulu Regency, for the period 2015-2024.

Keywords: Financial Performance, Trend Analysis.

EARLY ADAPTATION STRATEGIES AT A4 COFFEE AND SPACE IN RENGAT, INDRAGIRI HULU REGENCY, DURING THE FIRST 6 MONTHS OF OPERATION: A QUALITATIVE CASE STUDY

Kurnia Dewi — 2026-06-30

This study aims to examine the adaptation strategies implemented by a coffee shop during its initial operational phase, specifically during the first six months of operation at A4 Coffee and Space, located in Rengat, Indragiri Hulu Regency. This study employs a qualitative approach using the case study method to gain an in-depth understanding of the phenomenon under investigation. Data were collected through in-depth interviews, direct observation, and documentation, with the business owner, employees, and customers serving as the primary informants. Data analysis was conducted through the stages of data reduction, data presentation, and systematic conclusion-drawing. The research findings indicate that the adaptations implemented include adjustments to product features, pricing, service quality, and promotional strategies. In practice, these businesses face a number of challenges, such as low brand awareness, fluctuating customer numbers, intense competition, and limited resources. The use of social media as a marketing tool has proven effective in increasing the business’s visibility and attracting consumer interest. Additionally, the customer experience which is influenced by the atmosphere of the venue and the quality of service is a key factor in encouraging repeat visits.