Article Per Year (5 Year)
p-Index From 2021 - 2026
2.282
P-Index
This Author published in this journals
All Journal JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI ProBisnis : Jurnal Manajemen Jurnal Akuntansi dan Keuangan Journal of Accounting Management Business and International Research Innovative: Journal Of Social Science Research International Journal of Economics, Management and Accounting
MARDIAH HASANAH NASUTION
AKADEMI AKUNTANSI YPK MEDAN
Religion Agriculture, Biological Sciences & Forestry Humanities 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 Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Analisis Inklusi Keuangan dan E-Commerce terhadap peningkatan Usaha Mikro Kecil dan Menengah Studi Kasus Usaha Mikro Kecil dan Menengah Kota Medan Andira, Ayu; Nasution, Mardiah Hasanah; Purjianto, Purjianto
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14386

Abstract

Kendala pengusaha sering ditemukan dalam memanfaatkan peluang untuk modal usaha, pelaku usaha belum berani memanfaatkan pinjaman yang dapat menjamin kebutuhan modal usaha karena memiliki keraguan akan pembayaran dan jaminan yang dipertaruhkan. Begitu juga dengan pemasaran, banyak pelaku usaha yang belum memahami bahwa kini telah hadir aplikasi di tengah-tengah mereka untuk memasarkan produk yang bahkan dapat digunakan tanpa memiliki modal atau gratis, selain itu minimnya pengetahuan dan know-how dalam memanfaatkan teknologi informasi juga sering menjadi kendala pelaku usaha. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda dengan populasi penelitian terdiri dari 232unit usaha mikro, kecil dan menengah yang ada di kota Medan yang berada di kecamatan Medan Marelan. Teknik pengambilan sampel menggunakan rumus Slovin dengan tingkat kesalahan 5% sehingga diperoleh sampel penelitian sebanyak 147unit usaha. Hasil penelitian ini menunjukkan bahwa inklusi keuangan berpengaruh signifikan terhadap peningkatan usaha mikro, kecil dan menengah, E-Commerce memiliki pengaruh terhadap peningkatan usaha mikro, kecil dan menengah dan secara simultan inklusi keuangan dan E-Commerce memiliki pengaruh terhadap peningkatan usaha mikro, kecil dan menengah.
Environmental Management Accounting dan Eco-Innovation terhadap Kinerja Keuangan Berkelanjutan melalui Efisiensi Biaya Mahyudin Mahyudin; Martin Martin; Mardiah Hasanah Nasution
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7818

Abstract

This research was conducted to examine how Environmental Management Accounting (EMA) and Eco-Innovation affect Sustainable Financial Performance, with Cost Efficiency acting as a mediating variable among SMEs in Medan City. A quantitative method with an explanatory research framework was applied in this study. The research population included 341 culinary SMEs officially registered at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Medan City. By applying the Slovin formula, 184 respondents were selected as the research sample. Data were gathered through questionnaire distribution using a Likert-scale measurement. The analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings show that Eco-Innovation positively and significantly influences both Cost Efficiency and Sustainable Financial Performance. In addition, Cost Efficiency was found to positively contribute to Sustainable Financial Performance. Environmental Management Accounting also demonstrated a positive and significant impact on Cost Efficiency; however, its direct relationship with Sustainable Financial Performance was negative though still statistically significant. Moreover, Cost Efficiency was proven to mediate the effect of Eco-Innovation on Sustainable Financial Performance and also mediate the relationship between Environmental Management Accounting and Sustainable Financial Performance. Overall, the results suggest that adopting eco-friendly innovations alongside environmental management accounting practices can strengthen operational efficiency and support the long-term financial sustainability of SMEs.
Co-Authors Aminuyati arianti, rita Ayu Andira Ayu Andira Mahyudin Martin Martin Martin Martin Petrus Loo Purjianto Rahmad Dani Sunday Ade Sitorus Zakia Fadila