Article Per Year (5 Year)
p-Index From 2021 - 2026
2.794
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal SULTANIST: Jurnal Manajemen dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Ilomata International Journal of Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Entrepreneurship and Sustainability Studies Jurnal Akuntansi Manado (JAIM) Basic and Applied Accounting Research Journal E-JURNAL AKUNTANSI
Martin Yehezkiel Sianipar
Universitas Satya Terra Bhinneka
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
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

Abstract

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

Abstract

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.
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

Abstract

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.
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

Abstract

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

Abstract

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

Abstract

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.
Mengukur Kinerja Keuangan UMKM: Peran Human Capital, Literasi Keuangan, dan Adopsi Fintech Isnaini Anniswati Rosyida; Siti Shoimah; Yerisma Welly; Martin Yehezkiel Sianipar
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9470

Abstract

This study examines the effect of Human Capital, Financial Literacy, and Financial Technology (FinTech) Adoption on the Financial Performance of Micro, Small, and Medium Enterprises (MSMEs), with Risk Perception serving as a moderating variable. A quantitative research design was employed, and data were collected through questionnaires distributed to 98 MSME actors in Baureno District, Bojonegoro Regency. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that Human Capital, Financial Literacy, and Financial Technology Adoption each have a positive and significant effect on MSME financial performance. Furthermore, Risk Perception significantly moderates the relationship between FinTech Adoption and Financial Performance in a negative direction, suggesting that higher levels of perceived risk weaken the positive impact of FinTech adoption on business performance. These results underscore the critical role of strengthening human capital capabilities, enhancing financial literacy, and promoting technological adoption to improve MSME performance. However, they also highlight the importance of managing perceived business risks to ensure that the benefits of financial technology can be fully realized
Co-Authors Acai Sudirman Ambarita, Marthin H. Ana Fitriyatul Bilgies Andri Zainal Andy Wijaya Arthur Simanjuntak Butarbutar, Marisi Christine Loist Darwin Lie Debi Eka Putri Dian Indriana Hapsari Dito Aditia Darma Nasution Erbin Chandra Ferary, Dorothy Isnaini Anniswati Rosyida Julyanthry, Julyanthry Kevin Indajang Lenny Dermawan Sembiring Marto Silalahi Muhammad Isa Alamsyahbana Musa Fernando Silaen Nana Triapnita Nainggolan Novi Darmayanti Novi Darmayanti Putra, Hendris Syah Sevira Lupita Anjani Sherly Siregar, Liper Sisca Sisca Siti Shoimah Sudung Simatupang Vivi Candra Yerisma Welly