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All Journal Measurement : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kreativitas PKM Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmiah Raflesia Akuntansi Al Dzahab Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Equilibrium
Purba, Pebisitona Mesajaya
Universitas Negeri Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency Lambut, Adventinus K; Purba, Pebisitona Mesajaya
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5801

Abstract

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
Training On Making Website-Based Learning Media And Developing Students' Integrated Skills In Learning English At The Excelsis Deo Community Learning Center (PKBM) Manado Ali, Muhammad Ilham; Purba, Pebisitona Mesajaya; Kolinug, Ferly Christian
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 12 (2024): Volume 7 No 12 (2024)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i12.17753

Abstract

ABSTRACT This activity explores the implementation of integrated skills in English language learning and the incorporation of website-based learning media at the Excelsis Deo Manado Community Learning Activity Center (PKBM). The research addresses challenges in English education, including low student motivation, conventional teaching methods, and limited use of learning media. An integrated skills approach using children's literature is proposed to enhance language proficiency and cultural awareness. To support this method and overcome media limitations, the study introduces training on creating website-based learning media for teachers. This training covers web design, content management systems, and interactive element creation, aiming to produce engaging online learning environments. The combination of integrated skills teaching and modern, website-based learning media is expected to significantly improve students' English language skills and overall learning experience. This approach not only addresses current educational challenges but also bridges the gap between traditional pedagogy and contemporary learner needs, while providing older teachers with opportunities to adapt to new educational technologies. Keywords: Integrated skills, Website-based learning media, Students and Teacher Training, Children's literature.
Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency Lambut, Adventinus K; Purba, Pebisitona Mesajaya
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5801

Abstract

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.
Co-Authors Agnes Monika Ruru Cristofer Sumiok Ferly Christian Kolinug, Ferly Christian Freddy Kawatu Lambut, Adventinus K Lenny Leorina Evinita Lovely Joharmansyah Pulukadang Marjuniarti, Febby Marunduh, Andrew Patrick Miryam Pingkan Lonto Muchlis Muchlis Muhammad Ilham Ali Nikolas Fajar Wuryaningrat Purba, Dimita H. P. Samosir, Harun Dongan Susi Dwi Mulyani