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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 International Journal of Enterprise Modelling 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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Social Sciences Transportation 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/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.
Pendampingan Literasi Keuangan Syariah Bagi Wirausaha Muda Melalui Pendekatan Service Learning Martina, Sri; Sriwiyanti, Eva; Purba, Djuli Sjafei; Tarigan, Vitryani; Saragih, Marintan; Tarigan, Wico J; Azhari, Tasya; Aulia, Riska
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gqamrs36

Abstract

Kegiatan ini bertujuan meningkatkan literasi keuangan serta penerapan prinsip akuntansi syariah pada wirausaha muda di Desa Sidamanik Kabupaten Simalungun. Pelaksanaan kegiatan dirancang sebagai pembelajaran kontekstual dalam Mata Kuliah Akuntansi Syariah dengan melibatkan mahasiswa dalam pendampingan usaha mikro dan kecil berbasis nilai-nilai syariah. Metode yang digunakan adalah service learning melalui workshop literasi keuangan, praktik pembukuan sederhana sesuai prinsip PSAK Syariah, serta pendampingan penyusunan laporan arus kas yang menjunjung transparansi, keadilan, dan akuntabilitas. Hasil menunjukkan peningkatan pemahaman pemisahan dana pribadi dan usaha, kemampuan pencatatan transaksi, serta kesadaran terhadap prinsip usaha halal dan bebas riba. Berbagai penelitian lima tahun terakhir menunjukkan bahwa literasi keuangan dan prinsip keuangan syariah berpengaruh positif terhadap keberlanjutan UMKM serta perilaku keuangan yang etis. Kegiatan ini memperkuat kompetensi mahasiswa sekaligus mendukung penguatan ekonomi desa berbasis nilai akuntansi syariah
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.
An Analysis Of The Influence Of Digital Accounting System Integration And Financial Literacy On The Financial Performance Of MSMES In The Era Of Industry 4.0 Martina, Sri; Girsang, Christin Imelda
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/4x2nkq39

Abstract

This study examines the influence of digital accounting system integration and financial literacy on the financial performance of MSMEs in the era of Industry 4.0. The central issue lies in the underutilization of digital technology and the low financial literacy levels among MSME actors. The aim of this research is to analyze the extent to which these two variables affect financial performance. This study employs a descriptive quantitative method through a survey conducted among selected MSME participants. Data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that the digital accounting system exerts a dominant influence, while financial literacy also contributes significantly. This research highlights the critical role of integrating technology and financial education in fostering sustainable financial performance for MSMEs
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hkxy0s78

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises
Enterprise financial performance under liquidity, solvency, and risk-based capital constraints Martina, Sri; Tarigan, Wico Jontarudi; Ferdila, Ferdila
International Journal of Enterprise Modelling Vol. 20 No. 1 (2026): January: Publishing Process (Inpress)
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v20i1.170

Abstract

Enterprise financial performance is a critical indicator of organizational sustainability, particularly in highly regulated and risk-sensitive industries such as insurance. Prior studies on insurance financial performance have largely emphasized profitability or macroeconomic determinants, while limited research has integrated liquidity, solvency, and risk-based capital (RBC) into a unified accounting-based framework at the enterprise level. Addressing this gap, this study investigates the financial performance effectiveness of a publicly listed Indonesian insurance company through an integrated assessment of liquidity, solvency, and regulatory capital adequacy. This research employs a quantitative descriptive approach using secondary data derived from audited annual financial statements of an insurance enterprise listed on the Indonesia Stock Exchange over the 2020–2023 period. Financial performance is evaluated using liquidity ratios (current ratio and cash ratio), solvency ratios (debt-to-assets ratio and debt-to-equity ratio), and the Risk-Based Capital ratio as a regulatory solvency benchmark. The findings reveal that the enterprise consistently maintains strong liquidity and capital adequacy above regulatory requirements, indicating effective short-term financial management and strong risk-absorption capacity. However, solvency analysis shows a relatively high reliance on debt financing, suggesting potential structural risks in long-term capital composition. This study contributes to enterprise modelling and accounting literature by proposing an integrated accounting-based framework that positions liquidity, solvency, and RBC as interrelated enterprise control mechanisms for evaluating financial performance effectiveness in regulated insurance institutions. The results provide practical implications for financial governance and regulatory compliance in emerging insurance markets. This study addresses the gap in prior insurance performance studies that examine liquidity, solvency, and capital adequacy separately by proposing an integrated accounting-based enterprise performance framework.
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 Saragih, Jumaidah Wardati Damanik, Elfina O P Elfina Okto Posmaida Damanik 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 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