Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Journal of Ekonomics, Finance, and Management Studies
Harahap, Subur
Institut Bisnis Nusantara
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE INFLUENCE OF FINANCIAL DEVELOPMENT ON EMISSIONS IN INDONESIA WITH ECONOMIC GROWTH AS A MODERATING VARIABLE Muhammad Risal Tawil; Emi Yulia Siska; Muhammad Lucky; Subur Harahap; Melinda Melinda
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13213

Abstract

Abstract This research aims to examine the influence of financial development on emissions in Indonesia in 2015-2023 by adding economic growth as a moderating variable. The data is panel data, which was tested with the help of SmartPLS software. The research results show that financial development has a significant and positive effect on emissions. Economic growth is able to moderate the relationship between economic growth and emissions disclosure. It is hoped that this research will become a basis for consideration for investors in making investment decisions, especially in companies. Keywords: Economic Growth, Emissions, Financial Development.
Exploring The Impact Of Green Finance, Financial Literacy, And Social Capital On The Performance And Financial Sustainability Of Indonesian MSMEs Efriyani Sumastuti; Subur Harahap; Godlif Sianipar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9719

Abstract

The long-term survivability and financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia are examined in this study in relation to social capital, financial literacy, and green finance. A quantitative approach that blended structural equation modeling (SEM) and partial least squares (PLS) regression analysis was used to examine survey data collected from a sample of 267 MSMEs. The study found that sustainability, social capital, financial literacy, and green finance are strongly correlated with the financial success of MSMEs. It was shown that MSME performance and sustainability were specifically enhanced by social capital, financial literacy, and green finance. The findings emphasize how important it is to integrate sustainable practices, raise financial literacy, and foster social networks within Indonesia's MSME sector in order to promote inclusive growth and sustainable development
Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Metyria Imelda Hutabarat; Subur Harahap; Ika Wulandari; Nelly Ervina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5477

Abstract

Analysis of accounting information systems, the quality of financial reports, and the effectiveness of decision making have a significant role in improving the performance of Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze accounting information systems, the quality of financial reports, and the effectiveness of decision making on the performance of MSMEs in Medan City. This research is descriptive research. This research is classified as quantitative research using data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out using an instrument in the form of a questionnaire. The partial results show that the accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. The accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. Apart from that, the effectiveness of decision making has a positive and significant effect on the performance of MSMEs in Medan City. The adjusted R Square value was proven to be 45.1%. Simultaneous results found that accounting information systems, financial report quality, and decision-making effectiveness have a positive and significant effect on the performance of MSMEs in Medan City.
Co-Authors Efriyani Sumastuti Emi Yulia Siska Godlif Sianipar Ika Wulandari Melinda Melinda Metyria Imelda Hutabarat Muhamad Risal Tawil Muhammad Lucky Nelly Ervina