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Journal : International Journal Of Economics Social And Technology

The Influence of Financial Literacy, Financial Inclusion, Internal Control, and Financial Performance on the Decision to Use QRIS among MSMEs in Medan City Manalu, Naomi; Panjaitan, Angelina Kisfiyani; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i1.599

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, internal control, and financial performance on the decision to use QRIS among MSMEs in Medan City. This research is associative in nature with a quantitative approach. The sampling technique applied is purposive sampling, with a sample size of 95 respondents. Data collection was conducted through the distribution of questionnaires, which were then analyzed using multiple linear regression analysis techniques with SPSS version 25. Based on the research results, the partial analysis shows that: 1) Financial literacy has a significant influence on the decision to use QRIS; 2) Financial inclusion has a significant influence on the decision to use QRIS; 3) Internal control has a significant influence on the decision to use QRIS; 4) Financial performance has a significant influence on the decision to use QRIS. Simultaneously, financial literacy, financial inclusion, internal control, and financial performance collectively influence the decision to use QRIS among MSMEs in Medan City
The Effect of Village Original Income, Village Fund, Village Allocation Fund, and APBD Financial Assistance on Village Expenditure in the Field of Village Development (A Study of Suka Makmur Village, Binjai Subdistrict, Langkat Regency) Meliana, Meliana; Mardhiyah, Najla Ainal; Nainggolan, Benny Rojeston Marnaek; Situmorang, Dokman Marulitua
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 2 (2025): June, 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i2.690

Abstract

This study analyzes the effect of village revenue sources on development expenditure in Suka Makmur Village, Langkat Regency. Using financial data from 2020-2024 across six hamlets (60 observations), the research applies multiple linear regression with classical assumption testing. The results show that Village Original Income (PADes) does not have a significant effect (sig. 0.758), while Village Fund (DD) (sig. 0.047), Village Allocation Fund (ADD) (sig. 0.037), and APBD Financial Assistance (sig. 0.029) have a positive effect. Overall, these variables explain 76.8% of the variation in development expenditure (R²=0.768). The findings reveal a high dependence on external funds, with PADes still not fully optimized. The implication is that there is a need to improve internal fiscal capacity through the optimization of local potential, while maintaining accountability in the management of transfer funds. The study recommends intensive assistance to strengthen fiscal independence at the village level and further research on non-financial factors supporting development.