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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ekuivalensi Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Tangible Journal Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Kolaboratif Sains Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen International Journal of Science and Environment Indonesian Journal of Contemporary Multidisciplinary Research Nanggroe: Journal Of Scholarly Service International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling ULINA: Jurnal Pengabdian kepada Masyarakat Nanggroe: Journal of Scholarly Service International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Ilmiah Smart Impression : Jurnal Teknologi dan Informasi International Journal Business, Management and Innovation Review Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Journal of Business Integration Competitive Journal of Finance Integration and Business Independence International Journal of Economics and Management Research
Adi Harianto
Institut Bisnis Informasi Teknologi Dan Bisnis
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Integration of Sustainable Accounting Principles in Local Economy-Based MSMEs in North Medan Adi Harianto
International Journal Business, Management and Innovation Review Vol. 2 No. 4 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i4.168

Abstract

The aim of this research is to explore how sustainable accounting principles are integrated into local economy-based MSMEs (Micro, Small, and Medium Enterprises) in North Medan. Sustainable accounting is increasingly recognized as a vital component for ensuring that businesses adopt environmentally responsible practices and contribute to long-term economic sustainability. This study will examine how MSMEs in North Medan implement sustainable accounting principles in their operations and the effects these practices have on their financial and environmental outcomes. Using a quantitative approach, this study will provide an in-depth and explanatory analysis of the integration process. Data will be collected through a structured survey questionnaire distributed to business owners, managers, and employees of MSMEs in North Medan. The study's population will consist of local MSMEs from various sectors in the region. A purposive sampling technique will be employed to select participants whose businesses have either adopted or are in the process of adopting sustainable accounting principles. The collected data will be analyzed using Smart PLS statistical tools to evaluate the relationships between the adoption of sustainable accounting principles and different business results, including financial performance, environmental impact, and operational efficiency. This research aims to offer a thorough understanding of the factors influencing the integration of sustainable accounting in MSMEs and its implications for local economic growth. Furthermore, the study will provide practical recommendations for MSME owners and managers on how to better incorporate sustainable accounting practices into their daily operations. The findings are anticipated to help in the development of more effective policies and strategies that encourage sustainable growth, enhance the competitiveness of MSMEs in North Medan, and offer valuable insights to policymakers and development agencies aiming to support local businesses in their shift toward more sustainable practices.
Behavioral and Knowledge-Based Determinants of Tax Compliance: A Study on SMEs in North Medan, Indonesia Adi Harianto; Fali, Ibrahim Mallam; Ahmad Rivai; Tyus Windi Ayuni; Rafida Khairani
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.36

Abstract

This study examines the impact of accounting knowledge and taxpayer attitudes on tax compliance among Small and Medium Enterprises (SMEs) in North Medan. Using a quantitative approach, data were collected through surveys distributed to SME owners and managers who are directly involved in financial decision-making. The study found that both accounting knowledge and positive taxpayer attitudes significantly influence tax compliance. Accounting knowledge enables business owners to understand tax obligations and manage financial records accurately, leading to improved compliance. Meanwhile, taxpayer attitudes, such as the perception of fairness and trust in the tax system, also play a crucial role in determining the level of compliance. The results suggest that enhancing accounting education and fostering positive attitudes toward taxation could improve tax compliance in the SME sector. This research provides valuable insights for policymakers and tax authorities aiming to promote compliance through targeted educational programs and awareness campaigns.
The Influence of Revenue Growth and Operating Expenses on Company Value Amin Hou; Deva Djohan; Duffin; Septa Diana Nabella; Adi Harianto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3312

Abstract

This study aims to build a model of insurance company value based on revenue growth and operating expenses with Return on Equity (ROE) as a mediating variable. The study was conducted on six insurance companies listed on the IDX during the period 2020–2024 with a quantitative approach using SEM-PLS. The background of the study is the fluctuation of financial performance, especially the mismatch between revenue growth and equity efficiency and firm value. The results of the analysis show that revenue growth has a significant positive effect on firm value, both directly and through ROE. Conversely, operating expenses have a significant negative effect on firm value and are also mediated by ROE. ROE is proven to be a significant mediating variable in this relationship. The coefficient of determination (R²) value of 0.982 for firm value indicates that the model has a very strong ability to explain the variance of firm value. Meanwhile, R² for ROE of 0.566 indicates a moderate influence of the two independent variables. This study emphasizes the importance of increasing revenue and operational efficiency as a strategy to strengthen firm value and investor confidence.
Enhancing Financial Behavior through Financial Awareness and Professional Advice: Insights from the Government Sub-sidized Housing Program for Lecturers in Medan Sabaruddin Chaniago; Amin Hou; Adi Harianto; Septa Diana Nabella; Ibrahim Mallam Fali
Journal of Business Integration Competitive Vol. 2 No. 2 (2026): Journal of Business Integration Competitive
Publisher : Yayasan Bina Bisnis Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jobic.v2i2.75

Abstract

This study seeks to examine the impact of financial awareness on financial behavior, utilizing financial advisers as a mediating variable among Generation Y lecturers in Medan City participating in the government's 3 million subsidized housing program. The consistently poor quality of financial decision-making about subsidized housing ownership underscores the necessity of enhancing financial literacy, facilitated by the involvement of competent financial counselors. This research utilized a quantitative methodology, namely a survey technique including the dissemination of questionnaires to participants. The study's population comprised Generation Y lecturers in Medan City, with a sample size of 78 individuals selected through a random sampling method. The analysis of data was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both direct and indirect correlations among variables. The findings indicated that financial awareness exerted a favorable and significant influence on financial behavior. Moreover, financial awareness substantially affected the utilization of financial advisors, which subsequently yielded a favorable impact on financial behavior. It was shown that financial advisors indirectly affected the link between financial knowledge and financial conduct. This research underscores the necessity for government and subsidized housing program administrators to incorporate financial literacy initiatives tailored to the distinct requirements of lecturers, including training in long-term financial planning, subsidized mortgage simulations, and financing risk management. Additionally, it is recommended that higher education institutions offer internal financial consulting services or partner with financial advising organizations to aid instructors in making prudent and sustainable financial choices. This study shows that banks and other financial institutions need to strengthen the role of financial advisors by using education and personalized services to improve the way customers handle their money, especially when it comes to subsidized housing financing programs
Analysis of Factors Affecting the Risk of Business Failure of Food Sector SMEs in Binjai City Mhd Restu Razaq; Robin; Adi Harianto; Muhammad Fathoni; Nasib
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3222

Abstract

This study aims to determine the factors that influence the risk of business failure for food sector SMEs in Binjai City. This study uses quantitative research methodology to reveal trends and explain the correlation between variables using descriptive, historical, and correlation analyses. Data analysis methods include qualitative descriptive analysis and quantitative descriptive analysis using confirmatory factor analysis (CFA) with Smart PLS software tools. This study has a sample size of 115 food sector SMEs that are considered to have failed or not developed in running a business. We collected data using questionnaires, interviews, references, and documents related to the research problem. The findings indicated that there is a direct and meaningful correlation between financial literacy and the likelihood of company failure among small and medium-sized enterprises (SMEs) in the food sector in Binjai City. Business networking has a beneficial and substantial impact on the risk of business failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Digital marketing has a beneficial and substantial impact on the likelihood of business failure. Product innovation has a favorable and substantial impact on the likelihood of company failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Collaboration has a beneficial and substantial impact on the likelihood of company failure. The implementation of green transformational leadership has a beneficial and substantial impact on the likelihood of business failure for small and medium-sized enterprises (SMEs) in the food industry in Binjai City. Green entrepreneurial approach positively and significantly impacts the likelihood of business failure.
The Influence of the Implementation of Simple Accounting and Financial Literacy on Increasing the Income of MSMEs in East Medan Berupilihen Br Ginting; Tyus Windi Ayuni; Adi Harianto; Amin Hou; Rafida Khairani
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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

Abstract

This study seeks to analyze the influence of simple accounting practices and financial literacy on the income growth performance of micro, small, and medium enterprises (MSMEs) in Medan Timur. Simple accounting is operationalized through key indicators, including systematic record-keeping, preparation of financial reports, and consistency in bookkeeping practices. Financial literacy is assessed based on the level of understanding of fundamental financial concepts, financial planning capabilities, and the ability to make informed financial decisions in business contexts. Meanwhile, income growth performance is measured using indicators such as increased sales, profit growth, and overall financial stability. The study adopts a quantitative research design, employing a survey method as the primary data collection technique. A total of 75 MSME actors in Medan Timur were selected as respondents using purposive sampling. Data were gathered through structured questionnaires specifically developed to measure the research variables. The collected data were subsequently analyzed using multiple linear regression to evaluate the magnitude and significance of the relationships between variables. The findings reveal that both the implementation of simple accounting and financial literacy exert a positive and statistically significant effect on MSME income growth. Accurate and consistent financial recording enables business owners to better monitor and control their financial performance, while a higher level of financial literacy enhances their capacity to make strategic and effective financial decisions. These results underscore the importance of strengthening basic accounting practices and improving financial knowledge as key drivers for sustainable income growth and long-term business development among MSMEs in Medan Timur.
ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN SEMARANG: THE ROLE OF TAX LITERACY, TAX SOCIALIZATION, AND THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM Sri Kawuri; Ika Listyawati; Duffin; Dewi Rafiah Pakpahan; Adi Harianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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

Abstract

This study aims to analyze the effect of tax literacy, tax socialization, and the implementation of the Core Tax Administration System on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Semarang. MSMEs play a significant role in Indonesia’s economy; however, their level of tax compliance remains relatively low, creating challenges for optimizing tax revenue. Therefore, understanding the factors that influence compliance is essential. This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers in Semarang. The sampling technique used is purposive sampling, with criteria including active MSME actors who possess a Taxpayer Identification Number (NPWP). Data were analyzed using multiple linear regression to examine the relationship between independent variables tax literacy, tax socialization, and the Core Tax Administration System and the dependent variable, tax compliance. The results indicate that all three independent variables have a positive and significant effect on MSME tax compliance. The implementation of the Core Tax Administration System has the strongest influence, followed by tax literacy and tax socialization. These findings suggest that both behavioral factors (knowledge and awareness) and structural factors (system efficiency and accessibility) play important roles in shaping compliance behavior. In conclusion, improving MSME tax compliance in Semarang requires an integrated approach that enhances tax literacy, strengthens tax socialization programs, and ensures the effective implementation of digital tax systems. This study contributes to the existing literature by providing empirical evidence on the combined effects of these variables in a local context. The findings are expected to support policymakers in designing more effective tax strategies and improving overall tax administration.
ENHANCING FINANCIAL BEHAVIOR OF GENERATION Z: THE ROLE OF FINANCIAL LITERACY AND MANAGEMENT IN MEDAN CITY Adi Harianto; Deva Djohan; Atika Rahmi; Yogi Rahman Feriza Ginting; Fachrun Nissa
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.772

Abstract

This study aims to analyze the impact of financial literacy and financial management on the financial behavior of Generation Z in Medan City. Financial literacy is expected to enhance individuals' understanding of better financial management, which in turn can influence their financial behavior. This study uses a quantitative approach with a survey method. Data collection was done through questionnaires distributed to 200 respondents who are Generation Z in Medan City. Data analysis techniques used include multiple linear regression to test the relationships between variables. The results indicate that both financial literacy and financial management have a positive and significant impact on the financial behavior of Generation Z. These findings suggest that improving financial literacy and sound financial management can enhance responsible financial behavior among Generation Z. This study provides important implications, both in the development of theories related to financial literacy and financial behavior, and in the practical management of personal finances for young generations.
The Role of Academics as Judges at the 8th UINSU Accounting Fair in Enhancing Students’ Accounting Competencies Adi Harianto; Murdifin Azhar; Mhd Restu Razaq; Debora Tambunan; Roni Juliansyah; Sri Mauliza; Mega Sanjaya; Darwan Tanady; Martin; Ahmad Rivai
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.8262

Abstract

This Community Service Program (PKM) aims to strengthen the accounting competencies of university students through the active involvement of academics as judges in Accounting Fair VIII at Universitas Islam Negeri Sumatera Utara (UINSU). The role of academics extends beyond evaluation, functioning as a medium for knowledge transfer, critical feedback, and competency benchmarking aligned with academic and industry standards. The program focuses on enhancing students’ understanding of accounting principles, analytical thinking, problem-solving skills, and professional judgment through competition-based activities such as quizzes, case studies, and financial analysis challenges. The implementation involves structured assessment by academic judges combined with direct feedback, enabling students to gain practical insights and improve readiness for real-world challenges. The results indicate a significant improvement in students’ competencies, particularly in analytical accuracy, confidence, and engagement in accounting learning. Thus, the involvement of academics as judges serves as a strategic approach to improving the quality of accounting education and preparing students for professional demands.
The Effect of Employee Morale and Organizational Familiarity on Innovative Work Behavior through Employee Engagement Ika Puspa Satrianny; Thamrin; Nasib; Adi Harianto; Emma Novirsari
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3252

Abstract

This study examines the influence of employee morale and organizational familiarity on innovative work behavior, with employee engagement serving as a mediating variable. The research contributes to the organizational behavior literature by integrating motivational and contextual factors to explain innovative behavior among employees, particularly within the context of an Indonesian manufacturing company, PT. Karya Lencana Mas. The study aims to investigate both the direct and indirect effects of employee morale and organizational familiarity on innovation through employee engagement. Using a quantitative approach, data were collected through structured questionnaires distributed to employees with a minimum of one year of service. The data were then analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The findings indicate that both employee morale and organizational familiarity have significant effects on innovative work behavior, both directly and indirectly through employee engagement. Employee engagement plays a crucial mediating role in strengthening these relationships. These findings highlight the importance of creating a positive work environment and enhancing employees’ understanding of organizational systems and culture. The practical implications of this study suggest the need for HR strategies and leadership practices that focus on improving employee morale and organizational socialization to foster a more engaged and innovative workforce.
Co-Authors Agus Susanto Ahmad Rivai Albert Albert Amin Hou Anita Anita Atika Rahmi Br Ginting, Berupilihen Darwan Tanady Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Deva Djohan Devia Febrina Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Duffin Eka Nurmala Sari Elyzabeth Wijaya Emma Novirsari Emma Novirsari Essia Ries Ahmed Abu Ries Ester Ester ESTER HERVINA SIHOMBING, ESTER HERVINA Fachrun Nissa Fakhrul Hirzi, M. Fali, Ibrahim Mallam Ginting, Yogi Rahman Feriza Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Hartati Tammamah Lubis Hendy Hendy Heri Hardiansyah Hervina Sihombing, Ester HS, Widy Hastuty Ibrahim Mallam Fali Ika Listyawati IKA PUSPA SATRIANNY Ina Liswanty Indra Budiman Irfan irwadi Juliandi Sahputra Juliansyah, Roni Junaidi Junaidi Jung Jung Sen Kuandi Chandra Laily Ramadhani Latersia Gurusinga Lidia Berliana Siboro M. Fakhrul Hirzi Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Martin Martin Martin Maya Syahlina Mega Sanjaya Mhd Restu Razaq Razaq Muhammad Fathoni Murdifin azhar Nainggolan, Susan G.V. Nasib Nazah, Khairatun Nurul Syafiqah Azman Rafida Khairani Rafika Sari Br Sembiring Rahima Br Purba Ratih Amelia Ratih Amelia Rifda Daulay, Zulia Rivai, Ahmad Rivai, Ahmad Robin Robin Roni Juliansyah Roni Juliansyah Rusdiana Br Simamora Sabaruddin Chaniago Septa Diana Nabella Siregar, Ratih Anggraini Siti Aisyah Sri Kawuri Sri Mauliza Taufiq Risal Thamrin Thamrin Tika Nirmala Sari Tony Honkley Tony Honkley Tyus Windi Ayuni Tyus Windi Ayuni Viktor Saputra Ginting Vina Winda Sari Widy Hastuty HS Yogi Rahman Feriza Ginting Zakia Fadila Zulkheiri