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All Journal Jurnal Siasat Bisnis Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Bulletin of Counseling and Psychotherapy Pelita Masyarakat Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Britain International of Humanities and Social Sciences (BIoHS) Journal Economics, Business and Management Science Journal EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Annals of Human Resource Management Research Jurnal Akuntansi Trisakti Investama : Jurnal Ekonomi dan Bisnis Indonesian Research Journal on Education Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Prosiding Seminar Nasional Unimus Jurnal Ekonomi, Akuntansi dan Perpajakan
Warsani Purnama Sari
Universitas Medan Area
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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The Effect Of Financial Literacy And Inclusion Finance On Msme Performance (Case Study On Msmes Medan Districtsandpaper) Sari, Warsani Purnama; Prayudi, Ahmad; Ramadani, Mawaddah; Pribadi, Teddi
Accounting and Business Journal Vol 6 No 1 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6i1.4807

Abstract

The study purpose to analyze the influence of financial literacy and financial inclusion on the performance of MSMEs in Medan Amplas District, both partially and simultaneously. The type of research used in this research is quantitative research using an associative approach. The population and sample in this research were 107 MSMEs in Medan Amplas District. The type of data used in this research is quantitative data. The data source used in this research is primary data. The data collection method used in this research is a questionnaire. The data analysis method used is multiple linear regression analysis using the SPSS (Statistical Program For Social Science) technique version 17. The research results show that partially and simultaneously financial literacy and financial inclusion have a positive and significant effect on the performance of MSMEs in Medan Amplas District.
Increasing the MSMEs performance through cutting edge innovation capability Siregar, Muhammad Yamin; Warsani Purnama Sari; Ahmad Prayudi; Alfifto
Jurnal Siasat Bisnis VOL 29, NO 1 (2025)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol29.iss1.art4

Abstract

Purpose – This paper analyzes how to increase micro, small and medium-sized enterprises (MSMEs) performance through Cutting Edge Innovation Capability. Design/methodology/approach – This study’s population consists of all 84,758 MSMEs in North Sumatera. A purposive sampling approach was used to select the respondents, with closed question for a sample of 218 leading MSME owner-managers in North Sumatera using the structural equation modelling technique (PLS-SEM). The main MSMEs in North Sumatra with the the following the categories of products: culinary, handicrafts, fashion, coffee shops, bakeries, garment, and services.Findings – The findings of this study show that Cutting Edge Innova¬tion Capability has positive and significant effect on performance of MSMEs from data processing and hypothesis testing results. Cutting Edge Inno¬vation Capability is innovation capabilities that combine product innovation, process innovation, market innovation, and organi¬zation innovation as: Sensing Capability, Seizing Capability, Trans¬forming Capability, Break¬through Concept Capability, and Superior Marketing Capability.Research limitations/implications – There needs to be a more balanced composition of leading MSMEs data, not too much many in food and beverage MEMEs. The research data for this category is 103 MSMEs (47%) while others MSME categories are also in need innovation capabilities such as souvenirs, agribusiness, and services. Practical implications – Based on research results, as input for MSME manager, MSME business actors in efforts increasing the innovation capabilities of MSMEs in line with the Government’s wishes the Republic of Indonesia through the Ministry of Cooperatives and SMEs, target MSMEs can move up a class (scaling up), MEMEs can go international.Originality/value – Cutting Edge Innovation Capability is needed to improve the MSMEs performance. In line with previous research, Market Orientation and SME Performance needed to be mediated by marketing capabilities.
Pengaruh Intensitas R&D dan Profitabilitas terhadap Corporate Social Responsibility pada Perusahaan Sektor Manufaktur Sari, Warsani Purnama; Utari, Eva Tri; Prayudi, Ahmad
Economics, Business and Management Science Journal Vol 5, No 2 (2025): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i2.812

Abstract

This research aims to analyze the influence of RD intensity and profitability on Corporate Social Responsibility (CSR) in Manufacturing Sector RD companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The samples in this research are several manufacturing sector companies listed on the BEI in 2017-2023 according to predetermined criteria, namely INTP, SMGR, TOTO, ISSP, JPFA, MAIN, SPMA, ASII, CAMP, ICBP, INDF, MLBI, GGRM, WIIM, KAEF, SIDO, INVR and CINT.  The independent variables in this research are RD intensity and profitability, while the dependent variable is CSR.  Data analysis was carried out using multiple linear regression tests. The research results show that RD intensity has a positive and significant effect on the CSR of manufacturing sector companies listed on the Indonesia Stock Exchange. Profitability has a positive and significant effect on the CSR of manufacturing sector companies listed on the Indonesia Stock Exchange. RD intensity and profitability simultaneously have a significant effect on the CSR of manufacturing sector companies listed on the Indonesia Stock Exchange. The influence (determination) of R D intensity and overall profitability on CSR is 21.50%. This shows that CSR is also influenced by other factors outside the variables of CSR intensity and profitability, where this influence is relatively large, namely 78.5%.
The Influence of Technical Competencies and Psychological Well-being on the Competitiveness of Micro, Small, And Medium Enterprises Prayudi, Ahmad; Pratiwi, Henny; Aulia, Muhammad Reza; Sari, Warsani Purnama
Bulletin of Counseling and Psychotherapy Vol. 5 No. 3 (2023): Bulletin of Counseling and Psychotherapy
Publisher : Kuras Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/002023051310000

Abstract

This study aims to assess the impact of participatory training on enhancing the psychological well-being and technical skills of Micro, Small, And Medium Enterprise (MSME) artisans in Tangkahan’s ecotourism sector. Fifty MSME participants, who had previously attended training sessions organized by government agencies and universities, were selected as respondents. The study employed observation and statistical analysis, specifically paired samples t-tests, to evaluate changes in knowledge and skills before and after the training. The results revealed a significant improvement in both the well-being and performance of participants, with t-values exceeding the t-table and significance values (p) below 0.05. Additionally, Structural Equation Modeling with Partial Least Squares (SEM-PLS) was utilized to analyze the interrelationships between variables and test the hypotheses. This approach provided a robust framework for evaluating the direct and indirect effects among the factors, enhancing the validity and depth of the findings. These findings highlight that participatory training improves the psychological well-being and technical skills of handicraft MSME actors in managing their businesses. This study also reveals that psychological well-being has a significant direct impact on technical skills and competitiveness. Additionally, technical skills directly influence competitiveness, while psychological well-being indirectly affects competitiveness through the mediation of technical skills. This study advocates for a holistic training approach that not only focuses on technical skill enhancement but also prioritizes psychological well-being to enhancing competitiveness. The success of MSMEs depend not only on technical skills but also on the psychological well-being such as job satisfaction, stress management, mental health, motivation and positive emotion of the workforce. By adopting this comprehensive strategy, future training programs can drive long-term improvements in both individual well-being and business performance, ensuring the resilience and competitiveness of MSMEs in Tangkahan’s ecotourism sector.
Pengaruh Economic Value Added, Ukuran Perusahaan dan Total Aset Turnover terhadap Return Saham di Sektor Properti dan Real Estate Pada BEI tahun 2020-2023 Putri Khairani; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2342

Abstract

The purpose of this study is to determine the effect of economic value added, company size, and total asset turnover on stock returns. Based on the research hypothesis that has been determined, it is known that economic value added, company size, and total asset turnover have a positive and significant effect on stock returns. The type of quantitative research with a causal associative approach. The population is 27 mining sector companies with a purposive sampling technique of 15 companies over 4 years with a total of 60 data. The data processing technique uses multiple linear regression analysis. The results of the study indicate that economic value added does not affect stock returns, while company size and total asset turnover have a significant positive effect on stock returns and simultaneously economic value added, company size and total asset turnover have a positive and significant effect on stock returns.
Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Keuangan Terhadap Nilai Perusahaan Farmasi yang Terdaftar di BEI 2018-2022 Isrul Pati Sianturi; Thezar Fiqih Hidayat Hasibuan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu; Wardhani Indah Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 2 (2024): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i2.2343

Abstract

This study examines the effect of Environmental Accounting Disclosure and Financial Performance on the Value of Manufacturing Companies in the Pharmaceutical Industry Sub-Sector listed on the Indonesia Stock Exchange for the 2018-2022 period of 11 pharmaceutical companies. The sampling technique based on criteria using purposive sampling obtained 40 company annual report data. The data analysis method uses multiple linear regression analysis. Based on the regression results, it shows that environmental accounting disclosure has a positive and insignificant effect on company value and financial performance has a positive and significant effect on company value. Based on the simultaneous results, it is concluded that Environmental Accounting Disclosure and Financial Performance have a simultaneous and positive effect on the Value of Manufacturing Companies in the Pharmaceutical Industry Sub-Sector listed on the Indonesia Stock Exchange for the 2018-2022 period.
PENGARUH KARAKTERISTIK PERUSAHAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR PERIODE 2019-2023 Tarigan, Naufal Detra Utoyo; Sirait, Devi Ayu Putri; Rana Fathinah Ananda; Warsani Purnama Sari; Sucitra Dewi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13706

Abstract

The purpose of this study is to examine the effects of company size, public ownership, and biological asset intensity on the degree of biological asset disclosure in agricultural firms that are listed between 2019 and 2023 on the Indonesia Stock Exchange. Even after PSAK 69 was put into effect, there were still differences in disclosure levels across corporations, which prompted this inquiry. It's crucial to remember that prior research on this topic has frequently produced contradictory or conflicting results. The study uses a quantitative technique and purposive selection to choose 13 organizations as samples in order to accomplish these goals. To analyze the data, multiple linear regression was used. The findings show that biological asset disclosure is significantly improved by business size. However, there was no discernible impact from either biological asset intensity or public ownership alone. Curiously, the degree of sharing was significantly impacted by all three criteria at the same time. From a theoretical standpoint, this research enhances the use of stakeholder and agency theory in the agriculture industry. Practically speaking, these results may help investors make informed decisions about their investments and motivate businesses to increase the openness of their reporting.
Pengaruh Akuntabilitas Alokasi Dana Desa, Transparansi, dan Partisipasi Masyarakat Terhadap Pembangunan Desa di Desa Jati Kesuma Kecamatan Namorambe Kabupaten Deli Serdang Meutia Larasati; Warsani Purnama Sari; Aditya Amanda Pane
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.920

Abstract

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
Pengaruh Penggunaan Mobile Banking, Internet Banking Dan ATM Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023 Sahara, Israna; Sari, Warsani Purnama; Lores, Linda; Prayudi, Ahmad
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2641

Abstract

Kinerja keuangan perbankan mengalami peningkatan dan penurunan dalam pencapaian keuntungan, namun dalam situasi ini beberapa bank menutup kantor cabangnya, akibat meningkatnya penggunaan digital banking.  Penelitian ini bertujuan untuk mengetahui pengaruh mobile banking, internet banking dan transaksi ATM terhadap kinerja keuangan perbankan. Jenis penelitian ini adalah penelitian deskriptif dengan menggunakan data sekunder, dengan pendekatan kuantitatif.  Penelitian ini menggunakan metode purposive sampling untuk menentukan sampel penelitian, sehingga diperoleh sebelas bank dan terdapat empat puluh tiga sampel untuk penelitian. Data yang diperoleh dianalisis dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial transaksi mobile banking berpengaruh positif terhadap ROA. Sedangkan transaksi internet banking berpengaruh negatif terhadap ROA dan transaksi ATM berpengaruh negatif terhadap ROA. Hasil penelitian juga menunjukkan bahwa secara simultan transaksi mobile banking, transaksi internet banking dan transaksi ATM mempunyai pengaruh positif terhadap ROA.
Pengaruh Akuntabilitas Alokasi Dana Desa, Transparansi, dan Partisipasi Masyarakat Terhadap Pembangunan Desa di Desa Jati Kesuma Kecamatan Namorambe Kabupaten Deli Serdang Meutia Larasati; Warsani Purnama Sari; Aditya Amanda Pane
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4291

Abstract

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
Co-Authors Aditya Amanda Pane Ahmad Prayudi Ahmad Prayudi Alfifto Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Ali Usman Siregar Az-zahri, Imam Syahroji Benny Jh Pardede Bizlanie, Tizka Desy Astrid Anindya Dhian Rosalina, Dhian Dinda Fadillah Eky Ermal Muttaqin Fajar Mulia Fariski, Aditya Fauziah Rahman Fuqara, Fantashir Awwal Henny Pratiwi Henny Pratiwi, Henny Isnaniah Laili Isnaniah Laili Khatmi Safitri Isnaniah LKS Isrul Pati Sianturi Laili KS, Isnaniah Laili, Isnainiah Linda Lores Lores, Linda Meutia Larasati Muhammad Febri Adiaksal Muhammad Reza Aulia Muhammad Yamin Siregar Nadra Ideyani Vita Nina Siti Salmaniah Siregar Pandapotan Ritonga Parlindungan, Herison Putri Khairani Ramadani, Mawaddah Ramayu Vanviora Rambe, Yunita Safitri Rana Fathinah Ananda Retnawati Siregar Sahara, Israna Samosir, Hotris Sari Bulan Tambunan Sari, Wardhani Indah Saribulan Tambunan Sirait, Devi Ayu Putri Siregar, Retnawati Sitanggang, Kristin Ayu Putri Sitanggang, Velya Sri Devi Sucitra Dewi Sukani, M.Aziiz Sukry, Mlahmuddin Syauqi, Teuku Muhammad Tarigan, Naufal Detra Utoyo Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Utami, Tasya Utari, Eva Tri Wardhani Indah Sari Yuhendra, Alfis Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnini, Yusnini