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All Journal Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Research and Social Sciences (IJERSC)
Mulya Rafika
Universitas Labuhanbatu, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Action of Small Entrepreneurs to Deal with the Risk of Pandemic Covid-19 Nurul Hidayah Harahap; Pristiyono Pristiyono; Mulya Rafika; Fauziah Hanum Rambe
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2175

Abstract

The Covid-19 phenomenon in Indonesia has had a very big effect, especially on small traders in Labuhanbatu Regency, the main reason for this study to measure the extent to which possible aspects affect the welfare of small traders in the Glugur Rantauprapat Market amidst the Covid-19 storm. This research was conducted in Glugur Market, Rantauprapat City, Labuhanbatu Regency, a sample of 130 traders using purposive sampling technique with survey data collection techniques both from primary data and secondary data. The primary data source uses an instrument in the form of a questionnaire containing statement indicators that are distributed to respondents who are determined based on criteria. Meanwhile, data analysis used IBM SPSS & AMOS path analysis. Based on the coefficient value of the trading hours variable path to the income variable is --0.724 with a p-value (0,469) > 0.05, which means it is not significant. Based on the path coefficient value of the capital variable on the income variable, it is 0.701 with a p-value (0,001) < 0.05, which means it is significant. Based on the path coefficient value of the trading experience variable on the income variable, it is 0.281 with a p-value (0,033) < 0.05, which means it is significant. Based on the path coefficient value of the income variable to the welfare variable, it is 0.388 with a p-value (0,000) < 0.05, which means it is significant.
The Role Management Accounting Information System, and Digital Competencies in Enhancing Managerial Performance Mulkan Ritonga; Mulya Rafika; Rahma Muti'ah; Zufrie
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4223

Abstract

The development of digital technology has resulted in substantial changes to the organization’s management system, including management accounting. Through the use of digital competency moderation and mediation by the management accounting information system, this study seeks to investigate how managerial performance is affected by digital transformation. This work employs a quantitative methodology using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) analysis technique. The 63 respondents in the sample were managers, proprietors, and organizational leaders of occupational work units, businesses, and MSMEs in Labuhanbatu. Data processing results demonstrate that managerial performance is positively and significantly impacted by digital transformation. An efficient information system increases the influence of digital transformation on enhancing management performance, according to the findings, which also indicate that the management accounting information system acts as a partial mediator in the relationship. Furthermore, it has been demonstrated that the relationship between digital transformation and management accounting information systems is moderated by digital competencies, with higher levels of digital capabilities enhancing the efficacy of system implementation. These findings have significant ramifications, as the preparedness of information systems and the digital capabilities of human resources play a major role in how well digital transformation improves managerial performance.
Human Resource Competence, Utilization of Accounting Technology, and Tax Reporting Compliance as Determinants of UMKM Performance Nadia Rieke Pricilia; Mulkan Ritonga; Mulya Rafika
International Journal of Educational Research & Social Sciences Vol. 7 No. 4 (2026): August 2026 ( Indonesia - Myanmar - Kazakhstan - Malaysia )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v7i4.1057

Abstract

This study aims to analyze the effect of human resource competence, accounting technology utilization, and tax reporting compliance on UMKM performance in Rantauprapat City. The population is all UMKM in Rantauprapat City with a sample of 100 UMKM selected using purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that: (1) human resource competence has a positive and significant effect on UMKM performance (β = 0.284; p = 0.000); (2) accounting technology utilization has a positive and significant effect on UMKM performance (β = 0.358; p = 0.000) and is the most dominant determinant; (3) tax reporting compliance has a positive and significant effect on UMKM performance (β = 0.301; p = 0.000); (4) simultaneously, the three variables explain 62.3% of the variation in UMKM performance (R² = 0.623) with Q² = 0.485 indicating good predictive relevance. This study concludes that human resource competence, accounting technology utilization, and tax reporting compliance are simultaneously important determinants for improving UMKM performance in Rantauprapat City. Suggestions include: UMKM actors should improve accounting competence and adopt digital accounting technology; local government should intensify accounting training and encourage UMKM digitalization; and the tax office should enhance socialization of the latest tax policies and simplify tax reporting procedures.
Co-Authors Fauziah Hanum Rambe Mulkan Ritonga Nadia Rieke Pricilia Nurul Hidayah Harahap Pristiyono Pristiyono Rahma Muti'ah Zufrie