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hery silitonga
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Economics, Econometrics & Finance

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PENGADOPSIAN STANDAR LAPORAN KEUANGAN SEBAGAI PEMEDIASI HUBUNGAN ANTARA LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA PEMATANGSIANTAR hery silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Robert Tua Siregar
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1335

Abstract

This study aims to determine the adoption of financial reporting standards in mediating the relationship between financial literacy and financial inclusion on the performance of MSMEs in Pematang Siantar City. Library and field research design with a quantitative approach. The research subjects taken in this study were MSME actors in Pematangsiantar City. The research was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results obtained were positive and significant between financial literacy and the adoption of financial reporting standards, financial literacy and MSME performance, financial inclusion and MSME performance, adoption of financial reporting standards and MSME performance, and positive and insignificant results between financial inclusion and adoption of financial reporting standards. the results of moderation obtained by the variable adopting financial reporting standards are proven to be able to mediate the relationship between financial literacy and MSME performance
EFEKTIVITAS PENGUATAN PENGELOLAAN DANA DESA DALAM MENINGKATKAN PERTUMBUHAN EKONOMI BERKELANJUTAN DI KABUPATEN SIMALUNGUN Ruth Tridianty Sianipar; Juan Anastasia Putri; Ady Inrawan; hery silitonga; Lenny Dermawan Sembiring
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1336

Abstract

The purpose of this study was to analyze the effectiveness of managing village funds in increasing sustainable economic growth in Simalungun Regency. This research method uses a research design with a qualitative approach. The subject of this research is a village in Simalungun Regency. The research was carried out in four sub-districts in Simalungun Regency in Panombeian Pane, Panei, Siantar, Tanah Jawa, and Sidamanik sub-districts in 80 villages. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is descriptive qualitative analysis and different test. The research results obtained by respondents stated that village funds channeled from the government were sufficient for village development, in community empowerment village funds were mostly used for village government programs to empower village communities, the village government compiled planning documents consisting of APBDes, RPJMDes, and RKPDes, each program planning must be supported by the village community in its implementation by informing every expenditure and income of funds, supervision conducting regular monitoring related to village physical development, and submission of reports on the use of village funds used for village development need to be submitted transparently
Co-Authors Juan Anastasia Putri Lenny Dermawan Sembiring Robert Tua Siregar Ruth Tridianty Sianipar