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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi dan Kebijakan Publik Indonesia Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Economics and Management Research Indonesian Journal Economic Review (IJER) TOFEDU: The Future of Education Journal Jurnal Pengabdian dan Inovasi Masyarakat Jurnal Pengabdian Masyarakat Indonesia
Dian Ariani
Universitas Teuku Umar
Religion Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Digital Competency-Based Recruitment and Human Resource Performance in Micro, Small, and Medium Enterprises Dian Ariani; Sugeng Karyadi; Asep Suherman; Dicky Jhon Anderson Butarbutar; Indra Rustiawan
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.840

Abstract

The dynamic development of the global and national economy in recent decades has had a significant impact on the existence and sustainability of micro, small, and medium enterprises. On the one hand, fluctuating economic growth often requires small business owners to continuously adapt to uncertain changes in consumer purchasing power. The purpose of this study is to theoretically analyze digital competency-based recruitment and human resource performance in micro, small, and medium enterprises. To answer or achieve the objectives of this study, a qualitative research approach based on theoretical concepts with the assistance of secondary data sources was used. The research results show that digital competency-based recruitment in micro, small, and medium enterprises is no longer about finding candidates with impressive academic degrees, but rather about finding talent with practical, adaptive skills and the ability to directly impact the business's digital ecosystem. Human resource performance analysis in micro, small, and medium enterprises has unique characteristics compared to large corporations. In the micro, small, and medium enterprise sector, human resources are often required to be multidimensional, with one employee handling several functions, while limited financial resources often lead to the neglect of formal performance appraisal systems.
THE INFLUENCE OF CAPITAL INTENSITY AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM Helmina BR Ginting; Rudi Ginting; Dian Ariani; Rulyenzi Rasyid; Sri Wahyuni Israfatin Bobihu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/hww15t03

Abstract

Accounting conservatism is a cautious attitude in responding to future uncertainty by recognizing expenses and liabilities as soon as possible, but only recognizing revenue and assets when they are certain to be received. Accounting conservatism in Indonesia is still very low. The purpose of this study is to find empirical evidence of the influence of capital intensity and growth opportunities on accounting conservatism. This study uses a quantitative approach using panel data regression. Using secondary data from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX), the data was processed numerically. The Indonesian Consumer Cyclical Sector listed on the IDX for the 2020-2023 period constituted the study population, and a purposive sampling method was used to determine the sample size. In this study, eighty samples from twenty Consumer Cyclical Companies were selected. Eviews 12 was used for data analysis, and a random effects model (REM) was used for the research model. The results show that capital intensity does not affect accounting conservatism. Meanwhile, growth opportunities have a positive and significant effect.
The Impact of Digital Payment Systems on the Income of Micro, Small, and Medium Enterprises in Aceh Barat Regency (Case Study of Johan Pahlawan District) Syamsul Muarif; Syahril Syahril; Okta Rabiana Risma; Dian Ariani; Noval Suhendra
The Future of Education Journal Vol 4 No 9 (2025): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1313

Abstract

The development of digital technology has driven the transformation of payment system across various economic sectors, including micro, small, and medium enterprises (MSMEs). However, the adoption of Digital Payment in west Aceh Regency, particularly in Johan Pahlawan District, remains limited despite its potential to enhance transaction efficiency and business income. The purpose of this research is to examine how Digital Payment adoption impacts the income of MSMEs in Johan Pahlawan District. Employing a quantitative methodology, primary data were gathered via questionnaires distributed to 100 MSME operators who utilize Digital Payment systems. Data analysis was conducted using simple linear regression, revealing that the implementation of Digital Payment exerts a significant and positive influence on MSME revenues These findings suggest that increased utilization of Digital Payment systems can support income growth among MSMEs, although its contribution is not yet dominant. Therefore, Digital Payment can be concluded as one of the supporting factors in improving MSMEs income performance at the local level.
Co-Authors Agnes Soukotta Anggita Permata Yakup Asep Suherman Cakranegara, Pandu Adi Cut Sri Firman Hastuti Desy Al-Ftryanti Dicky Jhon Anderson Butarbutar Ellina Rienovita H. M. Anwar Harimurti Wulandjani Helmina Br Ginting Herni Utami Rahmawati Indra Rustiawan Irwan Moridu Jacomina Vonny Litamahuputty Junus Paulus Patty Luh Komang Candra Dewi Mardiaton Mardiaton Muhammad Irvan Muhammad Syafri Noer Soetjipto Noval Suhendra Okta Rabiana Risma PA. Andiena Nindya Putri Ratnawita Ratnawita Rifqah Harahap Rimal Maldani Rudi Ginting Rulyenzi Rasyid Sandy Kurniawan Santy Nururly Sri Wahyuni Israfatin Bobihu Sugeng Karyadi Syahril Syahril Syamsul Muarif Windi Novia Ratri Wardhani