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Analysis of Corruption Behavior and Good Government Governance Nasution, Dito Aditia Darma; Sianipar, Martin Yehezkiel; Welly, Yerisma
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6722

The regional government system is always improving from time to time in order to realize good regional government for all people in the region. Regional governments have made efforts to realize good government governance through policy making. For various reasons, good government governance is considered an ideal concept to be implemented in local government. This research aims to analyze corrupt behavior in local government, especially in Aceh, and analyze good government governance in Aceh. This research method uses qualitative descriptive analysis with a literature review approach. We analyze the phenomenon of corruption conditions in Aceh based on document data combined with concepts and expert studies. The research results show that corruption in Aceh involves office holders at the regional level. Apart from that, what is more worrying is that corruption can even penetrate law enforcement, which is supposed to be the enforcer of justice. The emphasis on community participation in regional government is in line with the democratic system implemented in Indonesia. The community's contribution to regional government will certainly have a good impact on regional government itself. Regional government efforts to realize good government governance are carried out by implementing bureaucratic reform, implementing bureaucratic reform both in terms of institutions, procedures and human resources. Apart from that, another regional government effort in implementing good government governance is information disclosure.

Factors Influencing the Interest of Accounting Students’ Career as Public Accountant: Work Environment as Moderators Yerisma Welly; Christine Loist; Andy Wijaya; Sisca Sisca; Martin Yehezkiel Sianipar
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p07

This study aims to determine the effect of financial rewards, job intrinsic values, and labor market considerations on the interests of accounting students’ career as public accountant and to determine the role of the work environment as moderators. This research is a type of quantitative research. The research sample is final year accounting major with total of 74 people. The sampling technique used was purposive sampling. The data analysis technique in this study used multiple regression analysis and moderated regression analysis. The results showed that there was a positive and significant influence between financial rewards, job intrinsic values, and labor market considerations on the interests of STIE Sultan Agung accounting students for a career as public accountant either simultaneously or partially. The work environment was not able to moderate the relationship between financial rewards, job intrinsic values and labor market considerations. Keywords: Financial Rewards; Interest; Job Intrinsic Values; Labor Market Considerations; Public Accountant.

Young Talent Ecopreneurship Awareness Model: Personal Character, Digital Skills, and Universities Shaping Ecopreneurial Intention Sianipar, Martin Yehezkiel; Welly, Yerisma; Ferary, Dorothy
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1709

The urgency of this research lies in the importance of preparing young talents to become agents of change in supporting sustainable development. In the future demographic bonus period, the involvement of students as young talents in a sustainable economy and environmentally based innovation is the key to a sustainable future. The aim of this research is to identify the factors that shape students' intentions to become ecopreneurs, as well as to evaluate the role of personal character, digital skills, and higher education institutions in shaping these intentions. This research uses mixed-methods approach, the research stages include: literature study, qualitative data collection, quantitative data collection, data analysis, data integration and interpretation, data presentation, and drawing conclusions. The research results show that the role of personal character and digital skills have a positive and significant influence, but higher education institutions have a positive and insignificant influence in shaping students' ecopreneurship intentions. The research implications provide guidance for stakeholders to develop a green entrepreneurial ecosystem to support the regeneration of young entrepreneurial talents and the development of green talents. In addition, this research provides a theoretical contribution with a better understanding of the factors that shape students' awareness of their intention to become ecopreneurs through the role of personal character, digital skills, and higher education institutions.

Green Support System UMKM Kewirausahaan Perempuan: Analisis Peran Green Intellectual Capital dan Green Finance Welly, Yerisma; Sianipar, Martin Yehezkiel; Ferary, Dorothy
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7172

The majority of Indonesian MSME managers are women. According to BPS (2021), 64.5% of MSMEs in Indonesia are led by women and in 2025, women are projected to contribute up to USD 135 billion to Indonesian MSMEs. This study aims to examine the role of Green Intellectual Capital and Green Finance in women entrepreneurship. This study used a mixed research method conducted in May - November 2024 in Medan City, North Sumatra with a sample analysis unit of MSMEs based on women's entrepreneurship. Data were collected using focus group discussion and survey methods. Data processing and analysis in this study used the SEM method with Partial Least Squares Modeling (PLS-SEM). The results of the study show that green intellectual capital is a factor that significantly influences the development of women-led MSMEs in the city of Medan. Green finance also has an influence, but it is not a significant factor. Therefore, it can be concluded that to support the contribution of women to green MSMEs, we need to continue creating awareness of Green Intellectual Capital and Green Finance.

Young Talent Ecopreneurship Awareness Model: Personal Character, Digital Skills, and Universities Shaping Ecopreneurial Intention Sianipar, Martin Yehezkiel; Welly, Yerisma; Ferary, Dorothy
Ilomata International Journal of Management Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i3.1709

The urgency of this research lies in the importance of preparing young talents to become agents of change in supporting sustainable development. In the future demographic bonus period, the involvement of students as young talents in a sustainable economy and environmentally based innovation is the key to a sustainable future. The aim of this research is to identify the factors that shape students' intentions to become ecopreneurs, as well as to evaluate the role of personal character, digital skills, and higher education institutions in shaping these intentions. This research uses mixed-methods approach, the research stages include: literature study, qualitative data collection, quantitative data collection, data analysis, data integration and interpretation, data presentation, and drawing conclusions. The research results show that the role of personal character and digital skills have a positive and significant influence, but higher education institutions have a positive and insignificant influence in shaping students' ecopreneurship intentions. The research implications provide guidance for stakeholders to develop a green entrepreneurial ecosystem to support the regeneration of young entrepreneurial talents and the development of green talents. In addition, this research provides a theoretical contribution with a better understanding of the factors that shape students' awareness of their intention to become ecopreneurs through the role of personal character, digital skills, and higher education institutions.

Whistle-Blowing Policy as a Governance Tool: An Empirical Study of Earnings Management in Indonesian Companies Hapsari, Dian Indriana; Welly, Yerisma; Sianipar, Martin Yehezkiel
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3935

This study aims to examine whether the implementation of Whistle-Blowing Policy (WHBLP) strengthens the effectiveness of Corporate Governance (CG) mechanisms in limiting earnings management (EM) practices in Indonesian manufacturing companies. The research adopts an empirical quantitative approach, using secondary data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected through purposive sampling, and data analysis was conducted using panel data regression and the Modified Jones Model (MJM) to measure discretionary accruals as a proxy for earnings management. The findings reveal that firms with well-structured internal controls and WHBLP can enhance monitoring mechanisms of CG, thus mitigating earnings management. However, the results also indicate that CG mechanisms are sometimes more effective in firms without WHBLP, suggesting the need for stronger policy enforcement. These findings provide practical implications for investors, shareholders, and policymakers in developing more effective whistle-blowing systems to improve corporate governance practices.

SOCIO-ECOLOGICAL INNOVATION OF ROBUSTA COFFEE PROCESSING THROUGH CIRCULAR ECONOMY TECHNOLOGY TO IMPROVE THE WELFARE OF FARMER GROUPS Welly, Yerisma; Sianipar, Martin Yehezkiel; Putra, Hendris Syah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 1 (2025): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i1.2631

The application of circular economy technology in robusta coffee processing is a strategic approach to improve the sustainability and welfare of the farming community. This community service aims to develop socio-ecological innovations based on community mapping in supporting the implementation of circular economy technology. Through the Asset-Based Community Development (ABCD) approach, this service identifies relevant social structures, local assets, needs, and partnership networks to ensure the adoption of technologies appropriate to the local context. The results of the service show that the use of coffee waste as a new raw material, technology integration, and environmentally friendly processing processes can increase production efficiency while creating economic added value. In addition, community mapping plays an important role in strengthening farmer participation, building cross-sector collaboration, and creating inclusive innovation. This study recommends a community mapping-based approach as a foundation for a more sustainable and equitable transformation of coffee processing systems.

Analysis of Village Government Financial Management Performance in Deli Serdang Nasution, Dito Aditia Darma; Welly, Yerisma; Sianipar, Martin Yehezkiel
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.10

The aim of this research is to determine the performance of village financial management in Batang Kuis District, Deli Serdang Regency. Data collection in this research used a questionnaire, namely the sample used a purposive sampling method, the research units were the Village Head, Village Secretariat, Village Treasurer or Head of Finance, Section Head, Head of Village Affairs and Village Consultative Body. The number of samples in this study (8 respondents in each village with a total of 9 villages), the analysis method used multiple regression. The results of the research found that Village Apparatus Capacity, Financial Reporting, Quality of BPD Supervision and Village Assistance have a positive and significant influence on village financial management performance in Batang Kuis District, Deli Serdang Regency, both partially and simultaneously.

Eksistensi Komunitas Praktisi Pekerja Gig: Peran Keterikatan Kerja dan Kepuasan Kerja untuk Meningkatkan Resiliensi Sianipar, Martin Yehezkiel; Welly, Yerisma
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3630

Sudah menjadi kearifan lokal bahwa pekerja gig (pekerja informal) sering membentuk komunitas-komunitas praktisi untuk mendukung keberadaan mereka dalam ekonomi gig. Dibangun diatas teori dukungan social, penelitian ini mengkaji karakteristik ekonomi gig, yakni peran facilitating collectivity dalam bentuk komunitas praktisi (community of practice) pekerja gig. Penelitian ini bertujuan untuk menguji peran moderasi komunitas praktisi pekerja gig dalam memperkuat pengaruh keterikatan kerja terhadap resiliensi pekerja gig. Hubungan ini dijelaskan oleh peran mediasi kepuasan kerja. Selain itu, penelitian ini memberikan bukti bahwa hubungan tidak langsung melemah ketika pekerja gig tersebut teridentifikasi bukan anggota komunitas praktisi. Temuan penelitian ini memperkuat kontribusi teori dukungan social bagi pekerja gig dan implikasi praktis bagi pekerja gig untuk meningkatkan resiliensi melalui keanggotaan komunitas praktisi.

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