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All Journal International Journal of Public Budgeting, Accounting and Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekuilnomi Journal of English Language and Education Jurnal Mahasiswa Entrepreneur Jurnal Ilmiah Accusi Jurnal Pengabdian Mitra Masyarakat
Martina, Sri
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Impact Of Accounting Digitization And Financial Literacy On The Performance Of Msmes In Pematangsiantar City Martina, Sri; Ferdila, Ferdila; Damanik, Pandapotan
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/d33w6p53

Abstract

This study examines the influence of accounting digitalization and financial literacy on the performance of MSMEs in Pematangsiantar City. MSMEs are an important sector in the local economy, but they face challenges in increasing competitiveness, especially related to financial management and technology adoption. Digitization of accounting can improve the efficiency and accuracy of financial data, while financial literacy helps MSME owners make wiser financial decisions. Using quantitative methods and multiple linear regression analysis, the results show that accounting digitization and financial literacy have a significant positive influence on the performance of MSMEs, both partially and simultaneously. A determination coefficient of 0.411 indicates that these two variables explain 41,1% of the variation in MSME performance. These findings support the importance of increasing digital capacity and financial literacy for MSMEs in strengthening competitiveness and sustainability
PEMBERDAYAAN MASYARAKAT BERBASIS CIVIC ENGAGEMENT: MODEL PERTANIAN MODERN SEBAGAI SARANA MEMBANGUN KESADARAN LINGKUNGAN Suhendar, Aris; Girsang, Christin Imelda; Hermes, Christian Daniel; Martina, Sri; Sitopu, Joni Wilson; Saragih, Krissi Wahyuni; Saragih, Handayani; Manik, Sry Artawati; Triastuti, Triastuti; Huda, Muhammad Komarul
Jurnal Pengabdian Mitra Masyarakat Vol 5, No 1 (2025): Edisi September
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v5i1.12546

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini merancang dan mengimplementasikan model pemberdayaan berbasis civic engagement melalui praktik pertanian modern (hidroponik) untuk membangun kesadaran lingkungan di kawasan wisata Pemandian Karang Anyer, Kabupaten Simalungun. Desain yang digunakan ialah One Group Pretest–Posttest meliputi survei awal, pelatihan teori–praktik, serta pendampingan intensif selama delapan minggu. Hasil menunjukkan peningkatan signifikan pengetahuan teknis peserta (87% mampu menjelaskan kembali konsep hidroponik, nutrisi, dan irigasi hemat air), pembentukan kelompok tani kecil, serta terbangunnya komitmen pengelolaan limbah rumah tangga secara lebih ramah lingkungan (92% responden mengurangi pupuk kimia). Demplot hidroponik seluas ±300 m² menghasilkan panen perdana ±75 kg sayuran yang dimanfaatkan untuk konsumsi dan dijual di pasar lokal sehingga menambah kas kelompok. Tantangan teknis, sosial, logistik, dan cuaca dimitigasi melalui adaptasi teknologi, pendekatan partisipatif, dan dukungan pemerintah desa. Temuan menegaskan bahwa integrasi civic engagement dengan pertanian modern tidak hanya meningkatkan keterampilan dan pendapatan, tetapi juga memperkuat solidaritas sosial dan ekoliterasi warga, sekaligus mengaitkan sektor pertanian dengan nilai tambah pariwisata berkelanjutan. Model ini direkomendasikan untuk direplikasi dengan mempertimbangkan konteks lokal dan kemitraan triple helix (pemerintah–kampus–dunia usaha).
Impact of Return on Asset, Current Ratio, and Debt to Equity Ratio on Price with BI Rate as Moderation Variable in Mining Company Martina, Sri; H Sinaga, Mahaitin; Jontarudi Tarigan, Wico
Jurnal Ekuilnomi Vol. 6 No. 1 (2024): Ekuilnomi Vol 6(1) Feb 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f9kgbs45

Abstract

The study empirically analyzes the impact of Return on Asset (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on the stock price, with the BI Rate as a moderating variable. This research evaluates how these financial ratios influence stock prices and examines the moderating effect of the BI Rate on the relationship between ROA, CR, DER, and stock prices. The research period spans from 2019 to 2021, with a sample population of 20 mining companies listed on the Indonesian Stock Exchange. Data analysis is conducted using multiple linear regression methods, including F tests and T tests, and the moderating effect is tested using the residual test. The results reveal that ROA, CR, and DER significantly influence stock prices when considered together. However, only ROA has a positive effect on stock prices when considered individually, while CR and DER do not significantly impact stock prices. Additionally, the BI Rate does not moderate the relationship between ROA, CR, DER, and stock prices.
Economic, Accounting, and English Language Literacy as the Foundation of Student Competitiveness in the Global Labor Market Martina, Sri; Purba, Djuli Sjafei
Journal of English Language and Education Vol 11, No 1 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v11i1.2154

Abstract

The competitiveness of higher education graduates in the global labor market is no longer determined solely by academic achievement, but increasingly by the mastery of multidimensional literacy aligned with international industry demands. In response to this shift, this study investigates the role of economic literacy, accounting literacy, and English language proficiency as strategic foundations for enhancing students’ employability and professional competitiveness at the global level. This study adopts a qualitative literature review approach with descriptive analysis. Data were collected from Google Scholar and other reputable academic databases by reviewing scholarly publications released between 2010 and 2026. An initial pool of 70 articles was identified, from which 50 studies were selected through a systematic screening process based on relevance to the research focus, methodological quality, and the significance of their findings. The analysis reveals that economic literacy, accounting literacy, and English proficiency are closely interconnected and should not be developed in isolation. A lack of integrated literacy development contributes to skill mismatch, weak analytical abilities in contextual economic and financial situations, and limited professional communication skills among graduates in global workplace settings. Furthermore, evidence from case studies indicates that insufficient mastery of these integrated literacies often becomes a critical barrier in recruitment processes and professional performance within multinational companies. Based on these findings, this study emphasizes the importance of cross-disciplinary curriculum integration in higher education. It also recommends the implementation of project-based learning, global simulation activities, and strengthened collaboration between higher education institutions and international industries as sustainable strategies to enhance graduate competitiveness and better prepare students for the challenges of the global labor market.
Assessing The Effect of Financial Management Behaviors on MSME Revenue Outcomes In Bah Kisat Village Tarigan, Wico J; Sinaga, Mahaitin H; Martina, Sri
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/0p2knm88

Abstract

Financial management practices are widely regarded as a key determinant of microenterprise performance, particularly in developing regions where managerial capabilities often vary across business actors. This study investigates the effect of financial management practices on the revenue performance of Micro, Small, and Medium Enterprises (MSMEs) in Bah Kisat Village, Tanah Jawa District, Indonesia. Using a quantitative research design, data were collected through questionnaires, observations, and interviews from a sample of 54 MSME owners selected using the Slovin formula and convenience sampling. Analytical procedures included validity and reliability testing, assumption testing, multiple linear regression, Pearson product–moment correlation, and hypothesis testing with SPSS Version 25. The empirical findings show that financial management practices do not significantly influence MSME revenue, as indicated by a significance value of 0.414 (> 0.05) and a t-value below the critical threshold (0.824 < 1.675). The Pearson correlation coefficient of 0.114 further demonstrates an absence of meaningful correlation between financial management and revenue performance. These results suggest that financial management practices alone are insufficient to drive revenue growth among MSMEs in this context, implying the presence of other dominant factors such as market access, business scale, digital capability, or competitive dynamics that may better explain variations in revenue. This study contributes empirical evidence to the MSME performance literature by highlighting contextual limitations in the role of financial management within rural microenterprise settings. Future research is encouraged to incorporate additional explanatory variables and comparative regional analyses to deepen understanding of MSME revenue dynamics
Co-Authors Amelia, Dara Cahya Aulia, Riska Azhari, Tasya Br Manurung, Ronta Br Saragih, Jumaidah Wardati Damanik, Elfina O P Elfina Okto Posmaida Damanik Ferdila, Ferdila Girsang, Christin Imelda Girsang, Rosita Manawari Girsang, Yulita S N H Sinaga, Mahaitin Haloho, Dasmaika Apriani Harahap, Nabila Imtihani Hermes, Christian Daniel Huda, Muhammad Komarul Hutauruk, Deswidya S Jontarudi Tarigan, Wico Karnadi, Karnadi Mahaitin H Sinaga Manurung, Ronta Br Masdalifa, Nur Munthe, Risma Munthe, Risma N Pandapotan Damanik Parinduri, Taufik Pasaribu, Riada Marenny Perangin - angin, Dermawan Perangin – angin, Dermawan Pramesthi, Riska Ayu Purba, Djahotman Purba, Djuli Sjafei Ramawat, Nurvita RAMAWATI, NURVITA Ratih Resna Napitu Ritonga, Zavira Shabrina Sagala, Rizky Stevension Saragih, Handayani Saragih, Krissi Wahyuni Saragih, Liharman Saragih, Marintan Saragih, Muhammad Ramadhan Sihombing, Eka S R Silaen, Peterson Yosua Sinaga, Mahaitin H Sinurat, Anggiat Sipayung, Tuahman Sondang Sidabutar, Sondang Sriwiyanti, eva Sry Artawati Manik Suhendar, Aris Tambunan, Alya Hafizah Tarigan, Vitrayani Tarigan, Vitryani Tarigan, Wico J Triastuti, Triastuti Wico Jontarudi Tarigan Zalukhu, Dasman Jaya Zendrato, Lasmariana