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All Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Edueco Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Sri Martina
Universitas Simalungun
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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An Analysis Of The Influence Of Digital Accounting System Integration And Financial Literacy On The Financial Performance Of MSMES In The Era Of Industry 4.0 Sri Martina; Christin Imelda Girsang
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/4x2nkq39

Abstract

This study examines the influence of digital accounting system integration and financial literacy on the financial performance of MSMEs in the era of Industry 4.0. The central issue lies in the underutilization of digital technology and the low financial literacy levels among MSME actors. The aim of this research is to analyze the extent to which these two variables affect financial performance. This study employs a descriptive quantitative method through a survey conducted among selected MSME participants. Data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that the digital accounting system exerts a dominant influence, while financial literacy also contributes significantly. This research highlights the critical role of integrating technology and financial education in fostering sustainable financial performance for MSMEs
An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis Ferdila Ferdila; Sri Martina; Ayu Mariani
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5b95bq33

Abstract

The increasing intensity of hydrometeorological disasters in Indonesia highlights the limitations of corporate governance and sustainability accounting practices in responding to the human dignity of the climate crisis. Although frameworks such as Good Corporate Governance (GCG) and the Indonesian Sustainable Finance Taxonomy (TKBI) have been implemented to promote sustainability, their implementation tends to be technocratic and compliance-oriented, thus failing to adequately capture the social vulnerability and humanitarian impacts of corporate activities. This study aims to examine these limitations and propose an ethical reorientation of GCG through the integration of human dignity as the primary normative foundation. This study uses a conceptual qualitative approach with a narrative literature review method and a critical analysis of the regulatory framework, sustainability accounting practices, and governance structures in Indonesia. The results show that sustainability accounting is still often used as an instrument of formal legitimacy, rather than as an ethical accountability mechanism, thus opening up space for greenwashing practices and weakening its effectiveness in responding to risks related to the climate crisis. In response, this study develops a conceptual model that integrates human dignity into governance structures, climate risk management processes, the Sustainable Finance Taxonomy, and sustainability reporting systems. The proposed model demonstrates that the integration of human dignity can create a more holistic and ethically grounded approach to corporate accountability, emphasizing the protection of human life, reduction of social vulnerability, and increased resilience to climate risks. This research contributes to expanding the sustainability accounting literature by going beyond technocratic and compliance-based approaches and positioning human dignity as a normative framework for evaluating corporate responsibility in the context of the climate crisis
Enhancing Digital Payment Efficiency: The Role of QRIS Perceived Usefulness and Ease of Use Elfina Okto Posmaida Damanik; Hengki Mangiring Parulian Simarmata; Sri Martina; Robert Tua Siregar
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ejmwmc72

Abstract

This study investigates the influence of perceived Usefulness and ease of use on digital payment efficiency among university students who utilize QRIS in Indonesia. Positioned within the Technology Acceptance Model, the study aims to assess the post-adoption impact of these two constructs on transaction efficiency. A quantitative method was employed using Structural Equation Modeling (SEM) with SmartPLS 0.4 on a sample of 100 students. The instrument's reliability and validity were confirmed through outer loading, Cronbach's alpha, composite reliability, and AVE tests. Results indicate that perceived Usefulness has a more substantial effect (β = 0.546, p < 0.001) than ease of use (β = 0.335, p < 0.01) in enhancing payment efficiency. The model achieved a good fit (SRMR = 0.069; NFI = 0.796) and an R² of 0.716 for digital payment efficiency. These findings highlight the behavioral mechanisms through which students perceive payment efficiency and underscore the importance of utility perceptions in driving system performance. The article discusses these findings using theoretical reasoning from TAM and empirical evidence in fintech behavior studies to demonstrate how QRIS adoption can be optimized among digital-native users
Market Reaction to The Announcement of Energy Asset Integration: An Event Study of PT Chandra Asri Pacific Tbk (TPIA) Shares Sri Martina; Yoan Hendrawan Junpridan Saragih; Rohim Makumulloh
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/pg9b2297

Abstract

This study aims to analyze market reactions to the announcement of PT Chandra Asri Pacific Tbk.'s (TPIA) energy asset integration through the completion of the acquisition of Shell Energy and Chemicals Park in Singapore, which was integrated into Aster Chemicals and Energy. This research applies a quantitative approach using an event study method. The data consist of TPIA daily stock prices, market index data, trading volume, outstanding shares, and the official corporate announcement date. The event window covers five trading days before and five trading days after the effective event date. April 8, 2025, is used as the effective event date because it represents the first trading day after the transaction announcement and the stock exchange holiday period. Market reaction is measured using abnormal return, cumulative abnormal return, and trading volume activity. The results show a positive abnormal return of 7.90% on the effective event date and a positive cumulative abnormal return of 3.34% at the end of the event window. However, the paired sample t-test indicates no significant difference in abnormal return before and after the announcement, with a significance value of 0.763. The trading volume activity test also shows no significant difference, with a significance value of 0.449. These findings indicate that the energy asset integration announcement contains information descriptively, but it does not generate a strong and statistically consistent short-term market reaction. This study contributes to financial accounting, capital market, and sustainability accounting literature by explaining investor responses to strategic corporate actions related to business transformation and sustainability
Co-Authors Alya Hafizah Tambunan Anggiat Sinurat Anggiat Sinurat Aprilia Suhani Ayu Mariani Choirunisa Utami Christin Imelda Girsang Cindi Anggraini Dara Cahya Amelia Dasman Jaya Zalukhu Dermawan Perangin – angin Deswidya S Hutauruk Djahotman Purba Djuli Sjafei Purba Eka S R Sihombing Elfina O P Damanik Elfina O.P. Damanik Elfina Okto Posmaida Damanik Elvira Turnip Eva Sriwiyanti Eva Sriwiyanti Ferdila Ferdila Hengki Mangiring Parulian Simarmata Ira Modifa Ita Mustika Jumaidah Wardati Br Saragih Lasmariana Zendrato Mahaitin H Sinaga Marintan Saragih Muhammad Ramadhan Saragih Nabila Imtihani Harahap Nur indah Saragih Nur Masdalifa Nurvita Ramawat Pandapotan Simatupang Peterson Yosua Silaen Ratih Resna Napitu Riada Marenny Pasaribu Riska Aulia Risma N Munthe Rizky Stevension Sagala Robert Tua Siregar Rohim Makumulloh Ronta Br Manurung Rosita Manawari Girsang Rosita Manawari Girsang Santri Anriani Sijabat Saragih, Liharman Siti Purwasih Sondang Sidabutar Tasya Azhari Taufik Parinduri Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Tuahman Sipayung Vitrayani Tarigan Vitryani Tarigan Wahyu Tamari Simanjuntak Wico Jontarudi Tarigan Yesni Riana Damanik Yoan Hendrawan Junpridan Saragih Yulita S N Girsang Zavira Shabrina Ritonga