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All Journal Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekuilnomi Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI Jurnal Ilmiah Accusi
Tarigan, Wico J
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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
The Influence of Taxpayers' Environment and Level of Trust On Taxpayer Compliance in Paying Land and Building Taxes in Nagori Tempel Jaya, Simalungun Regency Sriwiyanti, Eva; Tarigan, Wico J; Syafriani, Misni
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/f98ekq80

Abstract

This study examines the influence of the Taxpayer Environment and the Taxpayer Confidence Level on Land and Building Tax (LBT) Compliance in Nagori Tempel Jaya. Using a quantitative approach, data were collected from 74 respondents owning land and/or buildings through questionnaires and structured interviews. Multiple linear regression analysis was employed to assess both partial and simultaneous effects. The results demonstrate that the model is statistically robust, with the F-test indicating a significant joint influence of both predictors on taxpayer compliance (F = 395.616; p < 0.001). The t-test further reveals that the Taxpayer Environment (t = 10.778; β = 0.699) and the Taxpayer Confidence Level (t = 4.474; β = 0.290) each exert significant partial effects. The coefficient of determination suggests exceptionally strong explanatory power (R² = 0.918), indicating that 91.8% of the variance in taxpayer compliance is explained by the two variables. The findings highlight that compliance is shaped by the combined influence of social norms, community dynamics, and institutional trust. This study provides empirical evidence relevant for local governments in enhancing taxpayer compliance through strengthened community engagement, improved transparency, and better-quality public services
Co-Authors Ambarita, Irwan M Amelia, Dara Cahya Br Saragih, Jumaidah Wardati Damanik, Elfina O P Girsang, Rosita Manawari Girsang, Yulita S N Guechi, Sifa Aulia Shafira Haloho, Dasmaika Apriani Harahap, Nabila Imtihani Hutauruk, Deswidya S Mahaitin H Sinaga Manurung, Ronta Br Martina, Sri Marulam MT Simarmata Masdalifa, Nur Munthe, Risma N Parinduri, Taufik Pasaribu, Riada Marenny Perangin - angin, Dermawan Purba, Djuli Sjafei RAMAWATI, NURVITA Resna Napitu Ritonga, Zavira Shabrina Sagala, Rizky Stevension Saragih, Liharman Saragih, Marintan Sihombing, Eka S R Silaen, Peterson Yosua Sinurat, Anggiat Sipayung, Tuahman Sondang Sidabutar, Sondang Sriwiyanti, eva Syafriani, Misni Tambunan, Alya Hafizah Tarigan, Vitrayani Tarigan, Vitryani Zalukhu, Dasman Jaya Zendrato, Lasmariana Zulfikar, Muhammad Khoir