Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Economic and Tourism Research
Fefti Yulian Mela
Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Accounting Information Systems, Financial Literacy, and Financial Technology on MSME Financial Performance Dimas Prayogi; Zulkarnain; Fefti Yulian Mela
International Journal of Economic and Tourism Research Vol. 2 No. 3 (2026): October 2026
Publisher : PT. Hidayat Muda Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68376/ECOTOUR.v2.i3.a71

Abstract

This study aims to analyze the effect of Accounting Information Systems, Financial Literacy, and Financial Technology on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Ujung Batu Village. This study employed a quantitative approach with an associative research design. The population consisted of 1,631 MSME actors, with a sample of 54 respondents selected using a purposive sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS. The results show that, partially, the Accounting Information System has a positive and significant effect on MSME financial performance, while Financial Literacy has a negative and significant effect. Financial Technology does not have a significant effect on MSME financial performance. Simultaneously, the Accounting Information System, Financial Literacy, and Financial Technology have a significant effect on MSME financial performance in Ujung Batu Village, with an Adjusted R Square of 0.855. The findings indicate that the implementation of an Accounting Information System is one of the factors supporting improved MSME financial performance.
The Effect of Budgetary Participation and Responsibility Accounting on Managerial Performance in Regional Government Organizations Irma Suryani; Fefti Yulian Mela; Nofrianty
International Journal of Economic and Tourism Research Vol. 2 No. 3 (2026): October 2026
Publisher : PT. Hidayat Muda Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.68376/ECOTOUR.v2.i3.a72

Abstract

This study aims to analyze the effect of budgetary participation and responsibility accounting on managerial performance in regional government organizations (OPD) of Rokan Hulu Regency. The population used in this study consisted of the regional government organizations of Rokan Hulu Regency. The sampling method applied was purposive sampling, and the research data were obtained from primary questionnaires. This study employed a quantitative approach. Data analysis was conducted using multiple linear regression with hypothesis testing through the t-test and F-test, with the assistance of SPSS. The results show that, partially, budgetary participation does not have a significant effect on managerial performance, whereas responsibility accounting partially has a significant effect on managerial performance; simultaneously, budgetary participation and responsibility accounting have a significant effect on managerial performance.
Co-Authors Dimas Prayogi Irma Suryani Nofrianty Zulkarnain