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All Journal Akuntansi'45 Priviet Social Sciences Journal Mount Hope Global Economic Journal Jurnal Penelitian Pendidikan Indonesia International Journal of Business, Economics & Financial Studies Community Service Progress Accounting Progress
Hutauruk, Rapat Piter Sony
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Literasi Keuangan, Inklusi Keuangan dan Gender Terhadap Perilaku Pengelolaan Keuangan Pelaku UMKM di Kota Medan Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel; Jayanti, Suci Etri; Sinaga, Murbanto; Damanik, Sri Winda Hardiyanti
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.164

Abstract

The financial literacy and financial inclusion index of the Indonesian population has increased; however, most MSME actors still practice substandard financial management. In fact, financial management is vital for the development of MSMEs. Therefore, this study aims to analyze the influence of financial literacy, financial inclusion, and gender on the financial management behavior of MSME actors, both partially and simultaneously. This study examines three independent variables: financial literacy, financial inclusion, and gender, and one dependent variable: financial management behavior. The research was conducted on MSME actors in Medan City. The research sample consisted of 100 people, selected using a simple random sampling technique. This study used primary data. The research data were obtained through questionnaires distributed to respondents. The data obtained were then analyzed using multiple linear regression analysis methods. The analysis results show that financial literacy, financial inclusion, and gender have a positive and significant effect on the financial management behavior of MSME actors, both partially and simultaneously. The implication of this study is the need to develop inclusive and comprehensive financial education programs, increase access to financial services, and reduce the gender gap in financial access and literacy to improve the quality of financial management of MSMEs.
Pengaruh Tingkat Pendidikan, Faktor Usia dan Gender Terhadap Literasi Keuangan Pelaku UMKM di Kota Medan Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Jayanti S., Suci Etri; Sinaga, Murbanto; Damanik, Sri Winda Hardiyanti
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.166

Abstract

The financial literacy index of the Indonesian population has increased, but on the other hand, the number of cases of illegal online loan scams and online trading fraud due to low financial literacy remains very high. Therefore, efforts are needed to improve the financial literacy of MSMEs based on a deep understanding of the factors influencing financial literacy itself. This study aims to determine the effect of education level, age, and gender on the financial literacy of MSME actors, both partially and simultaneously. The research was conducted on MSME actors in Medan City. The research sample consisted of 100 people. The sampling technique used was simple random sampling. This study used primary data sources. Data were obtained through questionnaires distributed to respondents. The research data were then analyzed using multiple linear regression analysis methods. The analysis results show that the education level has a positive and significant effect on the financial literacy of MSME actors in Medan City. Age has a negative and significant effect on the financial literacy of MSME actors in Medan City. Gender also has a negative and significant effect on the financial literacy of MSME actors in Medan City. Furthermore, education level, age, and gender simultaneously have a significant effect on the financial literacy of MSME actors in Medan City. The direct implication of this study is the need for the development of holistic and inclusive financial education and training programs for MSME actors.
The Effect of Capital Structure, Financial Performance, Firm Growth and Size on Firm Value: Empirical Study on Manufacturing Listed Companies on the Indonesia Stock Exchange Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.22

Abstract

Today, companies in the industry and the current economic conditions have created tight competition between manufacturing companies. Competition in the manufacturing industry makes every company improve its performance so that its goals can still be achieved. A high company value is the desire of every company owner because a high company value indicates the prosperity of its shareholders is also high. This study analyses the effect of capital structure, financial performance, firm growth, and size on firm value. This type of research was descriptive quantitative. The study was conducted on 181 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019. The research sample was 41 companies. The sampling technique used was purposive. The type of data used is secondary data. Data were analyzed using multiple linear regression analysis methods. The results show that financial performance partially has a positive and significant effect on firm value. Meanwhile, capital structure, firm growth, and firm size partially have a positive and insignificant effect on firm value.
Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia Zalukhu, Rika Surianto; Sinurat, Mangasi; Collyn, Daniel; Hutauruk, Rapat Piter Sony; Syahputra, Ari
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.23

Abstract

An Accounting Information System (AIS) is a system that collects, records and processes financial data and non-financial data related to financial transactions to produce information for decision-making. The decision-making process plays an important role in achieving organizational goals. This study aimed to analyze the factors that influence the effectiveness of Accounting Information Systems (AIS) at the government agency in North Nias Regency. The factors tested are user capability, top management support and education and training. The effectiveness of AIS is the study's dependent variable, while user capabilities, top management support and education and training are independent variables. This research was conducted on employees using AIS at the Regional House of Representative Secretariat, Education Office, and Civil Registry Office of North Nias Regency. The research population was 40. The sampling technique used saturation sampling. The type of data used is primary data. Data were obtained by using research questionnaires. Methods of data analysis using multiple linear regression analysis methods. The analysis results show that user capability, top management support, and education and training have a positive and significant effect on the effectiveness of AIS either partially or simultaneously.
Co-Authors Andini, Nadya Syakira Angkasa, Justine Astika, Lili Cahyadi, Willy Chandria, Vivi Ciawi, Natalia Collyn, Daniel Colyn, Daniel Damanik, Sri Winda Hardiyanti Gugum Mukdas Sudarjah Gunawan, Didik Harvin, Frans Hutabarat, Metyria Imelda Jayanti S., Suci Etri JAYANTI, SUCI ETRI Priscillia Rahayu Rahayu Rika Surianto Zalukhu Saribu, Holfian Daulat Tambun Sianipar, Cristin Natalia Sinaga, Murbanto Sinurat, Mangasi Suwita, Alya Syahputra, Ari Tambun Saribu, Holfian Daulat Vigo, Marvin