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All Journal Jurnal Dinamika Hukum Rechtsidee International Journal of Law Reconstruction Community Development Journal: Jurnal Pengabdian Masyarakat LEGAL BRIEF Indonesian Journal of Law and Economics Review Batulis Civil Law Review Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Accusi KAFEBIS
Pandapotan Damanik
Universitas Simalungun
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Impact Of Accounting Digitization And Financial Literacy On The Performance Of Msmes In Pematangsiantar City Sri Martina; Ferdila Ferdila; Pandapotan Damanik
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/d33w6p53

Abstract

This study examines the influence of accounting digitalization and financial literacy on the performance of MSMEs in Pematangsiantar City. MSMEs are an important sector in the local economy, but they face challenges in increasing competitiveness, especially related to financial management and technology adoption. Digitization of accounting can improve the efficiency and accuracy of financial data, while financial literacy helps MSME owners make wiser financial decisions. Using quantitative methods and multiple linear regression analysis, the results show that accounting digitization and financial literacy have a significant positive influence on the performance of MSMEs, both partially and simultaneously. A determination coefficient of 0.411 indicates that these two variables explain 41,1% of the variation in MSME performance. These findings support the importance of increasing digital capacity and financial literacy for MSMEs in strengthening competitiveness and sustainability
Reforming Land Acquisition Law to Promote Sustainable Investment in Indonesia: Balancing Economic Growth and Community Rights: Mereformasi Hukum Pengadaan Tanah untuk Mendorong Investasi Berkelanjutan di Indonesia: Menyeimbangkan Pertumbuhan Ekonomi dan Hak-Hak Masyarakat Pandapotan Damanik
Indonesian Journal of Law and Economics Review Vol. 21 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i2.1636

Abstract

General Background: Land acquisition is essential to infrastructure development and economic activity, yet its administration must simultaneously guarantee legal certainty, social justice, and environmental responsibility. Specific Background: Indonesia has established a regulatory framework through agrarian, spatial planning, public-interest development, and job creation legislation, but implementation remains constrained by overlapping tenure claims, compensation disputes, fragmented administration, and agrarian conflict. Knowledge Gap: Existing studies largely examine statutory implementation, infrastructure acceleration, or dispute settlement separately, leaving limited integrated analysis connecting legal renewal, sustainable investment, and the protection of affected populations. Aims: This normative legal study analyzed the Indonesian land acquisition framework, identified its principal legal challenges, and formulated a regulatory direction that reconciles economic development with societal protection. Statutory, conceptual, and comparative approaches were applied to legislation and academic literature through qualitative analysis. Results: The existing framework provides a basis for legal certainty, but uncertain ownership status, weak public participation, inadequate recognition of indigenous peoples, disputed valuation, and limited socioeconomic recovery remain substantial barriers. Priority measures include regulatory harmonization, integrated digital administration, accessible dispute resolution, meaningful consultation, transparent valuation, livelihood restoration, non-cash compensation options, and Environmental, Social, and Governance integration. Novelty: The study constructs an integrated legal framework linking tenure certainty, participatory justice, socioeconomic recovery, digital governance, and sustainability principles. Implications: These measures can support a more transparent, inclusive, accountable, and socially just system while reducing agrarian disputes and strengthening long-term development certainty. Highlights: Regulatory harmonization and digital administration address overlapping tenure and spatial records. Meaningful consultation, livelihood restoration, and flexible compensation strengthen social justice. Restorative dispute resolution and transparent governance reduce agrarian conflict and legal uncertainty. Keywords: Land Acquisition, Sustainable Investment, Legal Reform, Legal Certainty, ESG.
Co-Authors Ambarita, Lenny Mutiara Damanik, Darwin Damanik, Shem Yafet Cundus Pratama Damanik, Widya dede agus, dede Dubey, Anita Chaturvedi Dwi Edi Wibowo Febiola, Anisa Nur Ferdila Ferdila Ferdila, Ferdila Gulo, Yurulina Hermes, Christian Daniel Hulu, Fonaha Humala Sitinjak Ika Rosenta Purba Imman Yusuf Sitinjak Martina, Sri Naibaho, Robby Netty Mewahaty Simbolon Nnawulezi, Uche Nopeline, Nancy Pawer Darasa Panjaitan Purba, Demak PURBA, ELIDAWATY Purba, Maisyaroh Purba, Romario Rosita Nainggolan RR. Ella Evrita Hestiandari Sariaman Gultom Simarmata, Albenopri Sri Martina Van Lodewijk Purba Wahyunita Sitinjak Zulkarnain, Dedek