Gaffar Hafiz Sagala

Corvinus University of Budapest · Department of Economics, Business, and Informatics

Nowadays, the business environment has become more dynamic, making survival issues more challenging for small and medium enterprises (SMEs). Academic literature proposes digital transformation as a facilitator for SMEs to generate resilience and antifragility to overcome this challenge. However, SMEs need appropriate strategies to be successful in...

The core success of digital transformation among small and medium enterprises (SMEs) still needs to be clarified and comprehensively discussed. Meanwhile, SMEs cannot exploit digital advantages due to their limited strategic empirical and practical knowledge. This study aims to (1) describe the research pattern in the SME’s digitalization area; (2)...

Purpose The COVID-19 pandemic has dramatically changed educational practices due to the intense use of information technology for teaching and learning. That phenomenon presents challenges for lecturers in higher education establishments because student engagement is threatened during online interactions. This study aims to analyze the effectivenes...

Purpose The dynamic of the business environment has escalated the competition and uncertainty, which is challenging business survivability, particularly for small and medium enterprises (SMEs). SMEs attract researchers due to their unique characteristics that have limited resources but great flexibility and adaptability. Furthermore, Collaborative...

The primary objective of this research is to assess the determinants influencing the adoption of Fintech among MSMEs in Medan City, focusing on MSMEs following the post-pandemic period. This study used an online survey among 156 MSMEs in Medan City. This research uses the Structural Equation Modeling - Partial Least Square (SEM-PLS) approach to ana...

Intrapreneurship skill has considered as the alternative learning outcomes of entrepreneurship education. However, entrepreneurship teachers need a complex learning program to develop intrapreneurship among business students. At the same time, The Ministry of Education and Culture of The Republic of Indonesia recommends university teachers implemen...

This study aims to find the visitors’ perspective regarding the valuable antecedents of a smart tourism destination (STD) as a tourist destination. The proposed antecedents are security information, the infrastructure of the available technology at the destination, the local culture, community development, and the sharing economy. The targeted resp...

The hotel and tourism industry is essential to Indonesia's economy (GDP), especially in North Sumatra, which has the fastest tourist area. The Accounting Information System (SIA) in the hotel industry is beneficial in achieving company goals. Cloud-based SIA integration allows hotels to deliver real-time data so management can access information. T...

This study aims to identify the causes of the limited absorption of the accounting information system (AIS) in SMEs that are members of the UPPKS (Upaya Peningkatan Pendapatan Keluarga Sejahtera-in English: Business to Increase Prosperous Family Income) Program in Medan City. This research is necessary because, inpreliminary research observations,...

Mitra Usaha UMKM Madani merupakan suatu kelompok pengrajin purun yang berlokasi di Dusun I, Desa Cinta Air, Kecamatan Perbaungan, Kabupaten Serdang Bedagai, Propinsi Sumatera Utara. Permasalahan yang ditemukan pada mitra yaitu proses produksi usaha yang masih tradisional dan manual dengan cara meletakkan purun ditengah jalan agar dipipih oleh ban k...

Aim/Purpose: This study aims to analyze (1) the effect of organizational support on Technological Pedagogical Content Knowledge (TPACK), (2) the effect of organizational support and TPACK on teacher performance, (3) the effect of organizational support and TPACK on technostress, and (4) the effect of technostress on teacher performance. Background:...

Nowadays, entrepreneurship is a subject that attracts attention for all majors in higher education. However, the determination of learning outcomes in entrepreneurship education is still debatable, especially in non-entrepreneurship majors. This study aims to 1) examine the role of attitude toward entrepreneurship, which is proxied by the entrepren...

This study aimed to examine the effect of lecturer readiness in online learning on the acceptance of lecturers in online learning applications, and the effect of lecturer acceptance in online learning applications on the lecturer's perception of social presence. The subjects of this study were the lecturers at the Faculty of Economics, Universitas...

Salah satu makanan khas dari Pulau Sumatra adalah tape ubi. Proses pembuatan tape ubi pada mitra di Desa Kolam memakan waktu dikarenakan keterbatasan sarana produksinya. Permasalahan lain juga ditemui pada segi kemasan dan pemasarannya karena masih menggunakan bungkusan plastik biasa serta masih diproduksi sesuai permintaan pelanggan. Solusi yang d...

This study aims to analyze the determinants of systemic risk in Islamic and conventional banks. The population of this research is Islamic and conventional banks, which are listed on the Indonesia Stock Exchange. Researchers used purposive sampling to ensure the suitability of the sample with the research objectives. Furthermore, we use secondary d...

This study redefines the research model highlighting the learning approach to investigate the interaction of relevant constructs in the relationship between the learning time spent and academic performance. The subjects of this study were 86 final-year undergraduate students of the accounting education department who had passed the final teaching t...

This study examined the three dimensions that should exist in a learning community, namely Student Cohesiveness, Integration, and Task Orientation, related to their influence on attitude toward computer-based statistics. Attitude toward computer-based statistics itself is measured using constructs of the revised Technology Acceptance Model (TAM). T...

Halal tourism is a new style in the tourism sectors. Muslims form one of the world's largest markets, knowledge related to different Islamic perspectives and contradicting the concept of tourism in general. The halal lifestyle provides opportunities for Muslim tourists to enjoy traveling, including Lake Toba Indonesia's tourist attraction. This stu...

The dataset was collected using the survey method with an electronic questionnaire. The use of electronic questionnaires is intended to reach many respondents during the physical distancing caused by the COVID-19 global pandemic. The instrument used in data collection was adapted from Alinovi, Mane, and Romano (2008). The instrument was designed an...

Purpose Accounting Education Change Commission reveals that accounting professionals are required to have interpersonal skills. For this reason, higher education requires the dynamics of learning that can foster critical thinking skills, analysis, communication, negotiation, cooperation and argumentation. Therefore, studies in the field of accounti...

The dataset presented here is useful for identifying the relation of living as commuters and the quality of life. This dataset separates commuters into several groups according to their gender, marital status, educational background, and occupation to enrich the demography data and to give more insight. Data was collected from commuters who work in...

This study aims to examine the influence of the learning community on computer-based statistic acceptance. Acceptability is measured with perceived usefulness variables, perceived ease of use, perceived enjoyment, and reuse intention. This study used quasi-experimental design. To selecting the respondents, researchers used cluster random sampling a...

Although the developments of technology has been grown rapidly, some farmers in North Sumatra are still trapped in traditional farming methods. The problem of limited funds has always been a classical reason for explaining the stagnancy. Interestingly, the farmer community of Hamparan Perak, North Sumatra, which is a partner of LPM UNIMED, actually...

Saat ini media social telah jamak digunakan untuk aktivitas bertujuan bisnis baik oleh entitas bisnis maupun oleh perorangan. Fenomena tersebut tentunya memiliki nilai tersendiri dalam sudut pandang system informasi keperilakuan. Di satu sisi, riset yang telah banyak berkembang didominasi oleh riset pada system informasi yang berorientasi tugas. Se...

Warisan budaya dan alam adalah aspek wisata berdaya jual tinggi dewasa ini. Sumatera Utara sendiri memiliki warisan budaya luhur yang terletak pada lokasi geografis yang eksotis mengingat kejayaan yang pernah di alaminya pra-reformasi. Sayangnya, potensi tersebut kini tidak diikuti dengan pengelolaan yang tepat. Kondisi ini menjadi menarik seiring...