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All Journal USU LAW JOURNAL Jurnal Ilmiah Peuradeun Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan EQIEN - JURNAL EKONOMI DAN BISNIS Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Ius Civile: Refleksi Penegakan Hukum dan Keadilan Jurnal Pengabdian kepada Masyarakat Nusantara Asia-Pacific Journal of Public Policy Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JAKTABANGUN: Jurnal Akuntansi dan Pembangunan J-ISCAN : Journal of Islamic Accounting Research
Eko Gani PG
Universitas Malikussaleh
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE INFLUENCE OF THE USE OF QRIS APPLICATION TECHNOLOGY AND FINANCIAL LITERACY ON BUYING AND BUYING TRANSACTION ACTIVITIES IN MSMEs IN LHOKSEUMAWE CITY Hikalmi, Hikalmi; Chyntia, Eka; Maryana, Maryana; PG, Eko Gani; Tazrin, Cut Nisrina
J-ISCAN: Journal of Islamic Accounting Research Vol. 5 No. 2 (2023): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v5i2.1778

Abstract

The role of MSMEs in Indonesia is often linked to government efforts to reduce unemployment, fight poverty and equalize income. Collaboration between MSMEs and electronic money organizers will be able to advance the Indonesian economy. Quick Response Code Indonesian Standard or usually abbreviated as QRIS (pronounced KRIS) is a combination of various types of QR from various Payment System Service Providers (PJSP) using a QR Code. Currently QRIS is used in all payment applications which can be used in all shops, traders, stalls, parking lots, tourist tickets, donations (merchants) with the QRIS logo. Someone with good financial literacy can see money from a different perspective so they can control their financial condition. In its implementation, QRIS still has various obstacles, one of which is the level of financial literacy of the Lhokseumawe City MSME community which is still low so that people's understanding of digital finance is still lacking and not evenly distributed. This research aims to examine whether the QRIS application implemented by MSMEs influences the increase in buying and selling transactions in the community, as well as whether people's financial literacy influences transaction decisions using the QRIS application. The results of this research show that financial literacy and ease of use have a positive and significant influence on the choice of using QRIS by MSMEs in the city of Lhokseumawe. Financial literacy has a positive and significant impact on MSME transactional operations in the city of Lhokseumawe. This shows how people, especially MSMEs, have strong knowledge and skills in terms of financial management, which influences their choice to use one of the financial technology products, namely QRIS.
GREEN ACCOUNTING AND FINANCIAL PERFORMANCE: EVIDENCE FROM BASIC MATERIALS MANUFACTURING COMPANIES Chyntia, Eka; Maisyarah, Siti; Maharani, Riantari; PG, Eko Gani
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.12654

Abstract

This study investigates the impact of environmental costs and environmental performance on financial performance in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research aims to provide empirical evidence on how green accounting practices influence profitability, measured by Return on Assets (ROA). The study employs a quantitative approach with a causal-comparative design, using purposive sampling to select 25 companies that consistently published financial reports and participated in the Ministry of Environment and Forestry’s PROPER program. A total of 75 panel data observations were analyzed. Data were collected through documentation of financial statements, annual reports, and PROPER assessments, and further supported by literature review. Statistical analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression with SPSS version 30.0. The results reveal that both environmental costs and environmental performance partially influence financial performance, while simultaneously they significantly affect ROA. These findings indicate that companies in the basic materials sector can achieve a balance between environmental responsibility and financial goals. The study supports legitimacy theory and stakeholder theory, suggesting that proactive environmental strategies not only fulfill regulatory compliance but also enhance firm value. This research contributes theoretically to green accounting in emerging markets and provides practical implications for management in formulating sustainability policies aligned with financial performance.
Co-Authors Azzahra, Ayasha Putri Eka Chyntia Faisal Faisal Hasballah Thaib Hasim Purba Herlina Herlina Hidayat, Hidayat Hikalmi, Hikalmi Idha Aprilyana Sembiring Khiarunnisa , Khiarunnisa Maharani, Riantari Mardhatillah, Fitria Maryana Maryana, Maryana Mukhlis Mukhlis Muksalmina Muksalmina Mulia Andirfa Nanda Amalia Rahmadana, Rahmadana Romi Asmara Siti Maisyarah Siti Maisyarah Sulaiman Sulaiman Tasyukur, Tasyukur Tazrin, Cut Nisrina Thani, Shira Zahara, Ana