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The Impact Of Accounting Digitization And Financial Literacy On The Performance Of Msmes In Pematangsiantar City Martina, Sri; Ferdila, Ferdila; Damanik, Pandapotan
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
Implementation of Land Dispute Resolution with Justice Hulu, Fonaha; Ambarita, Lenny Mutiara; Damanik, Pandapotan; Gulo, Yurulina
International Journal of Law Reconstruction Vol 7, No 2 (2023): International Journal of Law Reconstruction
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/ijlr.v7i2.32627

Abstract

The purpose, as with various other arrangements, is to ensure legal certainty, provide legal protection for the people in the context of supporting sustainable development without ignoring the principle of environmental sustainability. The purpose of this research is to analyze the application of equitable land dispute resolution because so far the regulation of land dispute resolution has not been equitable, giving rise to various disputes in the process of resolving land cases. The research method used in this research is the normative juridical method. In addition, it is necessary to establish a special court that handles land issues, namely the Agrarian Court, a special court for land dispute resolution under the Supreme Court of the Republic of Indonesia. Novelty in this research with the establishment of institutions and laws and regulations that specifically deal with the issue of fair land dispute resolution is expected that the Agrarian Court can fulfill a sense of justice for the parties in the settlement of land disputes that have occurred so far in the community.
Land Law Reform in Indonesia and Nigeria: Towards Equitable Agrarian Governance Damanik, Pandapotan; Nnawulezi, Uche
Batulis Civil Law Review Vol 6, No 3 (2025): VOLUME 6 ISSUE 3, NOVEMBER 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/ballrev.v6i3.3482

Abstract

Introduction: Land inequality remains a major challenge in developing nations, particularly in Indonesia and Nigeria, where unequal land distribution has deep social and economic implications. Both countries have undertaken land law reforms to promote fair access and sustainable resource management. Understanding how these reforms operate within distinct legal and historical contexts is essential for achieving equitable agrarian governance.Purposes of the Research: Analyze and compare the land law reform processes in Indonesia and Nigeria to assess their contribution to achieving justice in agrarian governance. It seeks to identify key similarities and differences in reform approaches, evaluate their socio-legal impacts, and explore policy strategies that strengthen land rights, social inclusion, and rural welfare.Methods of the Research: A qualitative comparative legal analysis was employed, focusing on legal frameworks, policy implementation, and institutional mechanisms in both countries. Data were collected through literature review, document analysis, and secondary sources such as academic journals and government reports. The comparative framework allows examination of each country’s reform trajectory and its effectiveness in promoting fair and sustainable agrarian governance.Results Main Findings of the Research: The findings reveal that although both countries differ in their historical and legal contexts, they face similar challenges namely, land ownership concentration among economic elites and weak protection of indigenous and smallholder farmers’ rights. Indonesia has shown progress through land redistribution and asset legalization programs, while Nigeria emphasizes decentralized land management and community-based access policies. The study concludes that achieving equitable agrarian governance depends on the integration of legal reform, public participation, and policy transparency.