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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 Jurnal Mahasiswa Entrepreneur Jurnal Ilmiah Accusi Jurnal Pengabdian Mitra Masyarakat Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Jurnal Ilmiah Accusi
Martina, Sri
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Analysis Of the Influence of Financial Technology Peer-To-Peer (P2P) Lending and Payment Gateway on The Financial Performance Of MSMES In Pematangsiantar City Sinaga, Mahaitin H; Tarigan, Wico J; Martina, Sri
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/e7f0ac64

Abstract

This study examines the influence of financial technology specifically Peer-to-Peer (P2P) Lending and Payment Gateway services on the financial performance of micro, small, and medium enterprises (MSMEs) operating within the Siantar Square culinary center in Pematangsiantar, Indonesia. Primary data were collected from 32 MSME respondents through a purposive sampling technique using structured questionnaires. The analysis employed validity and reliability tests, normality testing, multiple linear regression, partial t-tests, and simultaneous F-tests to assess the impact of the fintech variables. The findings reveal that P2P Lending does not exert a significant partial effect on MSME financial performance, indicating that digital lending has not yet translated into measurable financial improvement for local businesses. Conversely, Payment Gateway usage demonstrates a positive and significant effect, suggesting that digital payment systems enhance transaction efficiency, cash-flow management, and overall financial performance. The simultaneous F-test further confirms that both fintech variables collectively influence financial outcomes, with Payment Gateway acting as the dominant contributing factor. These results underscore the strategic importance of digital payment adoption, improved digital financial literacy, and supportive digital ecosystems in strengthening MSME financial performance in emerging regional markets
Transparency And Public Participation as Determinants of Financial Management Accountability Martina, Sri; Purba, Djuli Sjafei
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/dh80kc91

Abstract

This study aims to analyze the influence of transparency and public participation on financial management accountability at the urban village level in Siantar Sitalasari District, Pematang Siantar City. The research employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) with 100 community respondents selected through purposive sampling. The findings reveal that transparency has a positive and significant effect on financial management accountability. Conversely, public participation does not have a significant effect on accountability. The R-Square value of 0.917 indicates that transparency and public participation jointly explain 91.7% of the variance in financial management accountability. Additionally, the Q² value of 0.666 demonstrates very strong predictive relevance of the model. These results confirm that transparency is the primary determinant of accountability, whereas public participation has not yet contributed meaningfully. The study highlights the need to strengthen public information disclosure and enhance community budget literacy to support accountable financial governance at the urban village level
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/r1gwvc35

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.
Co-Authors Amelia, Dara Cahya Br Saragih, Jumaidah Wardati Damanik, Elfina O P Damanik, Elfina Okto Posmaida Ferdila, Ferdila Girsang, Christin Imelda Girsang, Rosita Manawari Girsang, Yulita S N Guechi, Sifa Aulia Shafira 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 Pramesthi, Riska Ayu Purba, Djahotman Purba, Djuli Sjafei 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 Sinurat, Anggiat Sipayung, Tuahman Sondang Sidabutar, Sondang Sriwiyanti, eva Sry Artawati Manik Suhendar, Aris Tambunan, Alya Hafizah Tarigan, Vitrayani Tarigan, Wico J Triastuti, Triastuti Wico Jontarudi Tarigan Zalukhu, Dasman Jaya Zendrato, Lasmariana