Article Per Year (5 Year)
p-Index From 2020 - 2025
3.51
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business Economics and Digital Business Review JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Purba, Mortigor Afrizal
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Sistem Informasi dan Manajemen

 1 
ANALISIS PENERAPAN SAK EMKM DALAM MENYUSUN LAPORAN KEUANGAN UMKM Purba, Mortigor Afrizal; Natalia, Erni Yanti
JURSIMA Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.569

Abstract

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM.
MENAKAR MINAT PELAKU USAHA MIKRO KECIL MENENGAH PADA PENGGUNAAN PRODUK TEKNOLOGI FINANSIAL Purba, Mortigor Afrizal
JURSIMA Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i2.862

Abstract

This research was conducted to find out how much the level of financial literacy of micro, small and medium enterprises and to find out whether or not there was an influence of financial literacy and promotion strategies through social media on the interest in using technology financial products. This research is a quantitative descriptive study using probability random sampling techniques with respondents of micro, small and medium enterprises. Data collection used a questionnaire method with a likert scale model and distributed to 100 respondents. The data used are descriptive, simple, and multiple regression analysis using SPSS 22.0. The results of this study indicate that (1) financial literacy of the micro, small and medium enterprises is included in the category of sufficient literate, quite a category with a percentage of 81.12% (2) There is a positive and significant influence between financial literacy and interest in using financial technology products. (3) There is a positive and significant influence between the promotion strategy variables through social media on the interest in using financial technology products. (4)There is a positive and significant influence on the variable level of financial literacy and promotion strategies through social media on the interest in using financial technology products. This illustrates that micro, small and medium enterprises to use financial technology products falls into the very satisfying category.
HAMBATAN IMPLEMENTASI AKUNTANSI HIJAU PADA UMKM DI KEPULAUAN RIAU Purba, Mortigor Afrizal; Suali, Suali; Simanjuntak, Jakhon Pahala
JURSIMA Vol 12 No 3 (2025): Volume 12 Nomor 3 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i3.1206

Abstract

Green accounting is an accounting approach that incorporates environmental considerations into financial reporting and decision-making. Despite its potential benefits, the adoption of green accounting among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in the Riau Archipelago, remains limited. This study aims to identify and analyze the barriers to implementing green accounting in MSMEs. A quantitative research design was applied, with primary data collected through questionnaires distributed to MSME owners across several districts in the Riau Archipelago. Data were analyzed using linear regression with SPSS. The results indicate that limited knowledge, lack of training, low environmental awareness, and inadequate policy support are significant barriers to green accounting adoption. The study recommends increasing education and providing policy incentives to foster the implementation of green accounting in MSMEs.
Co-Authors Br Purba, Neni Marlina Celine Vynssca Devi, Novia Erlina Erlina Erni Yanti Natalia, Erni Yanti Gulo, Hengki Sastraeli Gusnita, Lisa Jenefer, Diana lee, Suyanti Maharani Maharani, Maharani Melinda, Melinda A. J Munthe Nainggolan, Nora Pitri Pasaribu, Heni Renata Br Pasaribu Heni Renata Purba, Tiurniari Riduwan, Oktoni Santika, Suci Sari, Intan Utna Sholikah, Kamilatus Siahaan, Roy Simanjuntak, Jakhon Pahala Srina, Srina Suali, Suali Sugara, Bayu suwanda, ari Syarifuddin Tobing , Vargo Christian L. Wau, Fiswanti Yesika, Intan Zahra, Nurjanatul