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This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Educational Research and Social Sciences (IJERSC) Economy, Business, Finance, Accounting & Management Journal
Mulkan Ritonga
Universitas Labuhanbatu, Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Application of Environmental, Social, and Governance (ESG) Principles as Dynamic Capabilities: A Case Study of PT Mustika Ratu Tbk Rahma Muti’ah; Mulkan Ritonga; Nurintan Asyiah Siregar3
Economy, Business, Finance, Accounting & Management Journal Vol. 2 No. 1 (2026): January: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles at PT Mustika Ratu Tbk (MRAT) as a dynamic capability that builds a resilient, responsible, and sustainable financial system. Using a qualitative approach with a single case study design, secondary data were collected through library research on 19 international journal articles (2025–2026) and documentation study of annual reports, sustainability reports, press releases, and national media coverage for the 2023–2026 period. Deductive thematic content analysis was conducted by classifying empirical evidence into the ESG principle framework: dynamic materiality, stakeholder orientation, long-term value creation, transparency and accountability; along with E, S, G dimensions; implementation instruments; key actors; and impacts. The results show that MRAT consistently actualizes the four main ESG principles through programs such as mangrove planting, Women Empowerment Conference, Jamunomic Ecosystem, and ISO 9001 and ISO 14001 certifications. The governance dimension (G) proves to be the foundation enabling the effectiveness of environmental (E) and social (S) dimensions. Policy, market, internal governance, and digital instruments are integrated synergistically, with digital transformation acting as a mediator of performance improvement. The five key actors (management, investors, regulators, employees/partners, consumers/public) work harmoniously to create a virtuous circle of ESG reinforcement. The impacts include economic resilience, reduction of environmental and social risks, inclusive growth, and tangible contribution to intergenerational welfare. This study contributes to ESG literature in the context of local wisdom-based family firms in developing countries and provides a best practice model for similar companies
The Role Management Accounting Information System, and Digital Competencies in Enhancing Managerial Performance Mulkan Ritonga; Mulya Rafika; Rahma Muti'ah; Zufrie
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4223

Abstract

The development of digital technology has resulted in substantial changes to the organization’s management system, including management accounting. Through the use of digital competency moderation and mediation by the management accounting information system, this study seeks to investigate how managerial performance is affected by digital transformation. This work employs a quantitative methodology using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) analysis technique. The 63 respondents in the sample were managers, proprietors, and organizational leaders of occupational work units, businesses, and MSMEs in Labuhanbatu. Data processing results demonstrate that managerial performance is positively and significantly impacted by digital transformation. An efficient information system increases the influence of digital transformation on enhancing management performance, according to the findings, which also indicate that the management accounting information system acts as a partial mediator in the relationship. Furthermore, it has been demonstrated that the relationship between digital transformation and management accounting information systems is moderated by digital competencies, with higher levels of digital capabilities enhancing the efficacy of system implementation. These findings have significant ramifications, as the preparedness of information systems and the digital capabilities of human resources play a major role in how well digital transformation improves managerial performance.
Human Resource Competence, Utilization of Accounting Technology, and Tax Reporting Compliance as Determinants of UMKM Performance Nadia Rieke Pricilia; Mulkan Ritonga; Mulya Rafika
International Journal of Educational Research & Social Sciences Vol. 7 No. 4 (2026): August 2026 ( Indonesia - Myanmar - Kazakhstan - Malaysia )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v7i4.1057

Abstract

This study aims to analyze the effect of human resource competence, accounting technology utilization, and tax reporting compliance on UMKM performance in Rantauprapat City. The population is all UMKM in Rantauprapat City with a sample of 100 UMKM selected using purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that: (1) human resource competence has a positive and significant effect on UMKM performance (β = 0.284; p = 0.000); (2) accounting technology utilization has a positive and significant effect on UMKM performance (β = 0.358; p = 0.000) and is the most dominant determinant; (3) tax reporting compliance has a positive and significant effect on UMKM performance (β = 0.301; p = 0.000); (4) simultaneously, the three variables explain 62.3% of the variation in UMKM performance (R² = 0.623) with Q² = 0.485 indicating good predictive relevance. This study concludes that human resource competence, accounting technology utilization, and tax reporting compliance are simultaneously important determinants for improving UMKM performance in Rantauprapat City. Suggestions include: UMKM actors should improve accounting competence and adopt digital accounting technology; local government should intensify accounting training and encourage UMKM digitalization; and the tax office should enhance socialization of the latest tax policies and simplify tax reporting procedures.
Co-Authors Mulya Rafika Nadia Rieke Pricilia Nurintan Asyiah Siregar3 Rahma Muti'ah Rahma Muti’ah Zufrie