Article Per Year (5 Year)
p-Index From 2021 - 2026
5.699
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Jurnal Ilmiah Universitas Batanghari Jambi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Indonesian Journal Economic Review (IJER) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Information Systems Management and Digital Business Jurnal ABDIMAS MUTIARA Riset Akuntansi dan Keuangan Indonesia Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) International Journal of Economics, Business and Innovation Research Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Journal of Sharia Business Management Outline Journal of Economic Studies JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam International Journal of Islamic Business Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Anggi Pratiwi Sitorus
Universitas Negeri Medan
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
PENERAPAN DAN PENILAIAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM ISLAM (ISLAMIC SOCIAL REPORTING) Anggi Pratiwi Sitorus
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 1 No 2 (2022): December, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article discusses Islamic Social Reporting (ISR) as a new concept of Corporate Social Responsibility with sharia principles. ISR is based on the sharia framework, which is characterized by a relationship between the interests of the world and the hereafter. In its implementation, ISR emphasizes social justice in addition to the environment, minority interests, and jobs. Reporting on company performance in the ISR concept consists of five themes, including financing and investment, products and services, employees, society and the environment.
Integrasi Nilai Syariah dalam Green Business Untuk Membangun Ekonomi Berkelanjutan dan Beretika Anggi Pratiwi Sitorus; Nurlaila
INTERNATIONAL, Journal of Sharia Business Management Vol 3 No 1 (2024): March
Publisher : CV. Barokah Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ekonomi berkelanjutan merupakan salah satu fokus pengembangan ekonomi yang banyak dilakukan oleh negara-negara di dunia. Namun dalam penerapannya, nilai-nilai islam menjadi salah satu penilaian yang digunakan untuk memaksimalkan hal tersebut. penelitian ini menggunakan teknik penelitian kualitatif deskriptif dengan metode pengumpulan data studi literatur sehingga bisa menyusun argumentasi yang berhubungan dengan nilai syariah dalam green business yang bisa memaksimalkan Ekonomi Berkelanjutan dan Beretika. Berdasarkan penelitian yang sudah dilakukan, diketahui bahwa dalam perspektif islam, green business menjadi salah satu implikasi yang sedang diperhatikan, mengingat kompetisi bisnis semakin meningkat sehingga penerapan bisnis yang baik dan beretika menjadi hal yang perlu dikaji terus menerus.
Multiple Correlation Analysis of the Number of E-Commerce Entrepreneurs, Digital Literacy, and GDP per Capita on E-Commerce Transaction Value in Indonesia in 2020–2023 Loranty Folia Simanjuntak; Shintami Oktavia; Anggi Pratiwi Sitorus; Muhammad Alhasymi Matondang
Outline Journal of Economic Studies Vol. 4 No. 2: April-September 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/yp6f4c72

Abstract

This study aims to evaluate the relationship between the number of e-commerce entrepreneurs, digital literacy level, and GDP per capita on the e-commerce transaction value in Indonesia from 2020 to 2023. The approach used in this research is multiple correlation analysis, using secondary data obtained from BPS, the Ministry of Communication and Information Technology, and the Indonesian E-Commerce Association (idEA). The findings of this study indicate that all three independent variables have a very strong relationship with the e-commerce transaction value, evidenced by an R² value of 1.000 which shows that 100% of the variance in transaction value can be explained by the combination of these three variables. In separate analysis, GDP per capita has the most significant impact (97.5%), followed by digital literacy (93.1%), and the number of e-commerce entrepreneurs (80.9%). This result indicates that the development of the digital economy in Indonesia is greatly influenced by the purchasing power of the community, understanding of digital technology, and the presence of online business actors.
MARKET DYNAMICS AND POLICY SYNERGY: ALIGNING GREEN BUSINESS WITH SUSTAINABLE ENVIRONMENTAL GOVERNANCE Anggi Pratiwi Sitorus; Meisya Syahinda Auni; Aura Afifah Shaliha; Roganda Julyanto Raja Guk-Guk; Frisca Nabilla
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 4 (2025): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i4.3204

Abstract

This research aims to identify strategic directions and policy implications for improving alignment between green business and sustainability policy implementation in Indonesia and other developing countries. The research method used is a thematic synthesis of academic literature, international reports, and national policy documents related to green business practices, ESG, and market-policy integration. The results indicate that strengthening market-policy integration through an integrated data infrastructure and institutionalizing ESG as a regulatory standard are key to success. A National Green Market Intelligence System and mandatory ESG compliance can improve transparency, policy effectiveness, and business competitiveness. The study's conclusions confirm that alignment between market mechanisms, policies, and ESG governance forms a Market-Policy Alignment framework that supports sustainable economic growth, regulatory compliance, and environmental management, and encourages an inclusive transition towards the Green Economy 2045 vision.
SAFEGUARDING FINANCIAL STABILITY, PROMOTING TRADE: THE ROLE OF THE INDONESIA DEPOSIT INSURANCE CORPORATION IN INDONESIA’S EXPORT–IMPORT PERFORMANCE Syilvana Dwi Novianti; Andri Soemitra; Anggi Pratiwi Sitorus
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 1 (2026): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i1.3409

Abstract

This study examines the role of the Indonesia Deposit Insurance Corporation in safeguarding financial stability and its implications for Indonesia’s export–import performance. While deposit insurance schemes are primarily designed to maintain confidence in the banking system, their broader macroeconomic effects particularly on international trade remain underexplored. This research addresses this gap by analyzing the transmission mechanism from deposit insurance policy to trade performance through financial stability channels. Using a Structural Vector Autoregression (SVAR) framework, the study employs five key variables: the guaranteed interest rate set by the deposit insurance authority as a proxy for deposit insurance policy, the non-performing loan ratio as an indicator of banking sector stability, the policy interest rate, the exchange rate, and export performance. Quarterly time-series data for Indonesia are utilized to capture dynamic interactions and structural shocks among policy, financial, and real-sector variables.The impulse response analysis reveals that shocks to deposit insurance policy contribute to improvements in banking stability, reflected in lower non-performing loan ratios, which subsequently support export performance over the medium term. These findings suggest that deposit insurance institutions play a broader macroeconomic role beyond financial safety nets, indirectly fostering trade performance by enhancing financial system resilience. The study provides important policy insights by highlighting the strategic contribution of deposit insurance to financial stability and international trade, reinforcing the need for coordinated financial and trade policies in emerging economies.    
Digital Financial Readiness and Sustainable Economic Resilience of MSMEs: The Mediating Role of Islamic Sustainable Business Practices (ISBP) in Medan City Salman Munthe; Anggi Pratiwi Sitorus; Shintami Oktavia; Loranty Folia Simanjuntak
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.894

Abstract

Digital financial capability has become increasingly vital for the sustainability of micro, small, and medium enterprises (MSMEs). However, the contribution of this capability to resilience may depend on the governance and utilization of digital resources. This study investigates the impact of Digital Financial Readiness (DFR) on Sustainable Economic Resilience (SER), both directly and indirectly through Islamic Sustainable Business Practices (ISBP), among MSMEs in Medan City. A quantitative survey was conducted involving 320 MSME owners and managers selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 5,000 bootstrap subsamples. The results indicate that DFR positively influences ISBP (β = 0.612, p < 0.001) and SER (β = 0.287, p < 0.001), while ISBP also has a positive effect on SER (β = 0.498, p < 0.001). Furthermore, ISBP significantly mediates the relationship between DFR and SER (indirect effect β = 0.305, p < 0.001), suggesting partial mediation. The model accounts for 59.6% of the variance in SER and demonstrates predictive relevance. These findings suggest that digital financial readiness enhances MSME resilience not only through improved financial and operational capabilities but also through Sharia-compliant, ethical, socially responsible, and environmentally sustainable business practices. The study offers context-specific implications for local government, financial institutions, and MSME development agencies in Medan City to integrate digital financial capacity building with Islamic sustainability-oriented business support.
Digital Readiness and Sustainable Digital Finance Adoption among MSMEs in Mebidang: The Role of Business Innovation Orientation Anggi Pratiwi Sitorus; Salman Munthe; Muammar Rinaldi; Rossy Pratiwy Sihombing
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.895

Abstract

Digital readiness determines the ability of micro, small, and medium enterprises (MSMEs) to convert access to digital financial services into sustained business value. This study analyzes the effects of digital literacy, digital infrastructure readiness, and security and privacy awareness on sustainable digital finance adoption (SDFA), as well as the subsequent impact of SDFA on business innovation orientation (BIO) among MSMEs in Mebidang, North Sumatra. Survey data from 320 MSME owners or managers in Medan, Binjai, and Deli Serdang were analyzed using partial least squares structural equation modeling with 5,000 bootstrap subsamples. The results indicate that digital literacy (β = 0.312, p < 0.001), digital infrastructure readiness (β = 0.374, p < 0.001), and security and privacy awareness (β = 0.246, p < 0.001) positively influence SDFA. Digital infrastructure readiness is identified as the strongest antecedent. SDFA significantly impacts BIO (β = 0.681, p < 0.001). The model explains 64.2% of the variance in SDFA and 46.4% of the variance in BIO. This study distinguishes sustainable adoption from sporadic digital finance usage by emphasizing continuity, efficiency, transparency, trust, recordkeeping, and responsible financial behavior. The findings suggest that regional MSME programs should integrate infrastructure support, practical digital literacy, cybersecurity capabilities, and the integration of digital finance with bookkeeping and business decision-making.
THE INFLUENCE OF MICRO SMALL AND MEDIUM ENTERPRISE TAX COMPLIANCE LEVEL ON REGIONAL TAX REVENUE PAKPAK BHARAT DISTRICT Renika Hasibuan; Anggi Pratiwi Sitorus; Enda Nurlinta Padang
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.102

Abstract

This research aims to examine the effect of MSME taxpayer compliance on regional tax revenues in Pakpak Bharat district. The sampling technique in this research was carried out using probability sampling and non-probability sampling methods. With a population of 1940 MSMEs. The data collection technique used was by distributing questionnaires to 95 MSMEs in Pakpak Bharat district which consists of 8 sub-districts. Based on the results of the research, it was found that the compliance of MSME taxpayers in registering had no significant effect on Pakpak Bharat district's regional tax income, the MSME taxpayer's compliance in re-depositing tax returns had no significant effect on Pakpak Bharat district's regional tax revenue, The compliance of MSME taxpayers in calculating and payment of tax owed does not have a significant effect on regional tax revenues in Pakpak Bharat district, Compliance of MSME taxpayers in paying arrears has a significant effect on regional tax revenues of Pakpak Bharat district, Compliance of MSME taxpayers in registering, Compliance of MSME taxpayers in re-depositing tax returns, Compliance of MSME taxpayers in calculating and paying taxes owed, and Compliance of MSME taxpayers in paying arrears simultaneously has a significant effect on regional tax revenues in Pakpak Bharat district.
Co-Authors Abdiyanto Abdiyanto Adam Nurkholik Advent Putra Gulo Andri Soemitra Andri Soemitra Aura Afifah Shaliha Azhari, Shofwan Sasri Barri, Arka Azizsyah Budianto Budianto Budianto Budiono Chaniago, Yahdi Daffa Muhammad Safwan Daffa Muhammad Safwan Dimas Kristiano Hutapea Dimas Kristiano Hutapea Elfitra Desy Surya Enda Nurlinta Padang Enda Nurlinta Padang Evani, Ruthania Frisca Nabilla Gavriel, Lemuel Hezekiah Heri Enjang Syahputra Indah Sari, Wahyu Julfan Saputra Loranty Folia Simanjuntak M. Shabri A. Majid Mahlel Marliyah Meisya Syahinda Auni Muammar Rinaldi Muhammad Alhasymi Matondang Nestika Laia Nurlaila Nurlaila Owen De Pinto Simanjuntak Pasti Romauli Hutasoit Purba, Rolita C. Purba, Rolita Cristina Renika Hasibuan Renika Hasibuan Renika Hasibuan Renika Hasibuan Rifki Rifki Ismal Rita Handayani Roganda Julyanto Raja Guk-Guk Rolita Christina Purba Rolita Christina Purba Rosinda Br. Sinaga Rossy Pratiwy Sihombing Rusmewahni, Rusmewahni Sabarudin Chaniago Salman Munthe Salman Munthe Salman Munthe Saparuddin Siregar saparuddin siregar siregar Shintami Oktavia Sidabutar, Feby Aprilani Simatupang, Fitri Yona Sormin, Imanuddin Husayn Syafrizal, Rodi Syilvana Dwi Novianti Tangkas, Maria Gabriel Oktriana Yaumul Khair Afif