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Deliyanti Simbolon
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
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TRANFORMASI DIGITAL: PERAN MEDIA SOSIAL DAN DIGITAL MARKETING DALAM MENINGKATKAN VISIBILITAS DAN DAYASAING UMKM KOTA BINJAI Setyorini, Dian; Simbolon, Deliyanti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4854

Abstract

Abstract: This research is a type of quantitative research. Further research is needed to understand the local context in Binjai City, which is the main focus of this research. urgent because of its relationship with Gross Regional Domestic Product (GRDP) which is the total value of goods and services produced by a region in a certain period, and the poverty line profile in Binjai City has increased allegedly due to the decline in the number of MSMEs in Binjai City because the largest contributor to GRDP is from the trade sector. The purpose of this research is expected to be a reference for Binjai City regarding the problems faced by MSMEs in Binjai City related to visibility and competitiveness in terms of digital transformation so that later it will be more focused which causes a decrease in the number of MSMEs. The strategic method used in this research is to collect data, interviews, observations and analyze data using the AMOS (Analysis of Moment Structures) method. The population of this research is MSMEs in Binjai City. The results of the first hypothesis research there is a positive and significant influence between the role of social media on visibility. The results of the study explain the second hypothesis of a positive and significant influence between Digital marketing on visibility. The results of the study that the role of social media on competitiveness has a positive and significant effect. The research results show that digital marketing has a positive and significant impact on competitiveness. The research results explain that visibility has a positive and significant impact on competitiveness.Keyword: Social Media; Digital Marketing; Visibility; Competitiveness; MSMEsAbstrak: Penelitian ini merupakan jenis penelitian kuantitaf. penelitian lebih lanjut diperlukan untuk memahami konteks lokal di Kota Binjai, yang menjadi fokus utama dari penelitian ini. urgen karena kerterkaitan dengan Produk Domestik Regional Bruto (PDRB) merupakan nilai total barang dan jasa yang dihasilkan suatu wilayah dalam periode tertentu, dan profil garis kemiskinan di Kota Binjai meningkat diduga karena penurunun jumlah UMKM di Kota Binjai karena penyumbang PDRB terbesar dari sektor perdagangan. Tujuan penelitian ini diharapkan menjadi rujukan Kota Binjai atas permasalahan yang dihadapi UMKM di Kota Binjai terkait visibilitas dan daya saing dalam hal tranformasi digital sehingga nantinya lebih fokus yang menyebabkan penurunan jumlah UMKM. Metode strategi yang digunakan penelitian ini adalah dengan mengumpulkan data, wawancara, observasi dan menganalisis data menggunakan Metode AMOS (Analysis of Moment Structures). Populasi penelitian ini adalah UMKM di Kota Binjai. Hasil penelitian hipotesis pertama terdapat pengaruh positif dan signifikan antara peran media sosial terhadap visibilitas. Hasil penelitian menjelaskan hipotesis kedua pengaruh positif dan signifikan antara Digital marketing terhadap visibilitas. Hasil penelitia bahwa peran media sosial terhadap daya saing berpengaruh positif dan signifikan. Hasil penelitian bahwa Digital marketing terhadap daya saing berpengaruh positif dan signifikan. Hasil penelitian menjelaksan visibilitas terhadap daya saing berpengaruh positif dan signifikanKata kunci: Media Sosial;Digital Marketing;Visibilitas;Daya Saing;UMKM
Towards Sustainable Development: The Interconnection of Green Corporate Govarnance and Green Finance in Cemara Asri’s SMEs: PENGARUH GREEN CORPORATE GOVARNANCE DAN KEUANGAN HIJAU TERHADAP KINERJA BERKELANJUTAN UMKM (Studi Kasus Pada UMKM di Cemara Asri, Medan) Wita Syahdana; Deliyanti Simbolon
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.359

Abstract

This study aims to find out whether Green Corporate Govarnance and Green Finance have a significant effect on the Sustainability Performance of MSMEs in Cemara Asri, Medan. This study uses quantitative data methods and the data source is primary data. The sampling technique uses saturated samples, so that the entire population is used as a sample of 60 MSMEs. Data analysis and testing consisted of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial (t test) and simultaneous hypothesis testing (F test), and determination coefficient tests (R2). The results of the study show that Green Corporate Govarnance has an effect and is significant on Sustainable Performance with a calculated t value of 3.905 < ttable 2, 00172 and a significant value of 0.000 < 0.05. Green Finance has a significant effect on Sustainable Performance with a calculated t value of 2.664 < ttable 2, 00172 with a significant level of 0.010 < 0.05. Simultaneously, Green Corporate Govarnance and Green Finance have a significant effect on Sustainable Performance with an Fvalue of 111.121 > Ftable 3.16 with a significance of 0.000 < 0.05 with a regression coefficient value of 79.6%.
Analysis Analysis of the Influence of Corporate Governance and Digital Financial Innovation on Increasing MSME Income in Cemara Asri, Medan. : Analisis Pengaruh Tata Kelola Perusahaan dan Inovasi Keuangan Digital terhadap Peningkatan Pendapatan UMKM di Cemara Asri, Medan. Carren; Deliyanti Simbolon
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.370

Abstract

This study aims to find out whether Corporate Governance and Digital Financial Innovation have a significant effect on increasing MSME Income in Cemara Asri, Medan. This study uses quantitative data methods and the data source is primary data. The population in this study is MSMEs that are polluted by Asri, which totals 52 MSMEs. Data analysis and testing consisted of validity tests, reliability tests, descriptive statistics, classical assumption tests, multiple regression analysis, partial hypothesis testing (t-test) and simultaneous tests (F tests), as well as determination coefficient tests. The results of the study show that Corporate Governance has a significant partial effect on the increase in MSME Income in Cemara Asri Medan with a calculated t value of 2,254 > ttable 2,009. Digital Financial Innovation has a significant partial effect on the Increase in MSME Income in Cemara Asri Medan with a calculated t value of 8,704 > ttable 2,009. Corporate Governance and Digital Financial Innovation have a simultaneous significant effect on the Increase in MSME Income in Cemara Asri Medan with an F value of 247,628 > Ftable 3.18 with a regression coefficient value of 91%.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Teknologi Informasi terhadap Kinerja UMKM di Kecamatan Medan Marelan Julia Austen Sarotani Zebua; Deliyanti Simbolon; Yonson Pane; Inggrit Larasati Br Panggabean
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16106

Abstract

This study aims to analyze the effect of accounting information systems (AIS) and information technology (IT) utilization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan Marelan District. The research background highlights issues of low productivity, limited access to financing, and the dominance of manual financial recording among MSMEs, which often results in inaccurate reports and weak performance evaluation. AIS emerges as a strategic solution to improve transparency, accuracy, and operational efficiency, while IT supports automation, data security, and faster access to information for decision-making. A quantitative approach with multiple linear regression analysis was employed. The sample was determined using purposive sampling, consisting of 155 culinary MSMEs that had implemented AIS or IT. Validity and reliability tests confirmed that the research instrument was appropriate. Regression analysis revealed that AIS has a positive and significant effect on MSME performance, with a regression coefficient of 0.352, while IT also shows a positive and significant effect with a coefficient of 0.142. The simultaneous F-test indicated that both variables jointly influence MSME performance, contributing 48.6%, while the remaining 51.4% is explained by other factors not examined in this study. These findings emphasize the importance of AIS in enhancing financial reporting and IT in supporting productivity. The study provides practical implications for MSMEs, government, and educational institutions to strengthen digital literacy, technical assistance, and cross-sector collaboration in improving MSME competitiveness in the digital era.
Pengaruh Pemanfaatan E-Filing Sanksi Pajak dan Pengetahuan Wajib Pajak terhadap Kepatuhan SPT Tahunan Pelaporan Riris Togi Marito Nadapdap; Albert Herlambang; Deliyanti Simbolon
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16117

Abstract

This study aims to analyze the effect of e-filing utilization, tax sanctions, and taxpayer knowledge on individual taxpayers’ compliance in reporting Annual Tax Returns at KPP Pratama Medan Barat, both partially and simultaneously. This research employs a quantitative approach using primary data collected through questionnaires distributed to respondents. The unit of analysis consists of individual taxpayers registered at KPP Pratama Medan Barat. The sampling technique used is incidental sampling, with a total sample size of 399 respondents.The analytical method applied in this study is multiple linear regression with the following equation: Annual Tax Return Compliance = 6.933 + 0.124 E-Filing Utilization + 0.186 Tax Sanctions + 0.276 Taxpayer Knowledge + e. The partial test results indicate that e-filing utilization, tax sanctions, and taxpayer knowledge each have a significant effect on Annual Tax Return compliance. This is evidenced by the t-statistics values exceeding the t-table values and significance levels below 0.05.Simultaneously, the results show that all independent variables collectively have a significant effect on Annual Tax Return compliance, as indicated by the F-statistic value exceeding the F-table value and a significance level below 0.05. Therefore, it can be concluded that e-filing utilization, tax sanctions, and taxpayer knowledge play an important role in improving individual taxpayer compliance in reporting Annual Tax Returns at KPP Pratama Medan Barat.
Empowering Rural Women Through Digital Marketing and Financial Management Education Towards Independent and Sustainable Businesses Deliyanti Simbolon; M.Fahriyal Aldi; Sipnarong Kanchanawongpaisan; Muhammad Hafiz Abd. Rashid; Phan Bao Giang; Najla Najla; Selfina Selfina
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.503

Abstract

Community service activities aim to improve understanding, skills, and confidence in utilizing digital technology and managing business finances effectively. Empowerment activities aim to create independent, resilient, innovative, and sustainable women entrepreneurs, so that they can have a positive impact on family welfare and the broader village economy. In Pematang Johar Village, weak digital literacy and poor financial management have caused many village women's businesses to stagnate, even at risk of stopping midway. Through intensive training and mentoring provided, the implementation team introduced and trained digital marketing and financial management according to the needs of the Village. The implementation methods included observation, digital marketing training, business financial management training, mentoring, and program evaluation. The results of the activities showed a significant increase in the understanding of digital marketing and business financial management. The activities are expected to improve product promotion and more organized financial management for women in Pematang Johar Village. Integrated empowerment is important to support sustainable businesses.
The Effect Of Operating Costs And Capital Structure On Corporate Income Tax Expense Payable In Mining Sub-Sector Companies Listed On The Indonesia Stock Exchange Yonson Pane; Deliyanti Simbolon
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/mxj04k33

Abstract

This study aims to determine The Effect of Operational Costs and Capital Structure on Corporate Income Tax Expenses Payable to Mining Sub Sector Companies on the Indonesia Stock Exchange in 2015-2019. The research methodology used is quantitative descriptive method. The analytical method used is multiple linear regression with regression equations is Corporate Income Tax Expenses Payable = 171.271,097 + 1.317 Operational Costs - 286,053.394 Capital Struktur + e. The results of the research analysis show that Operational Costs have a significant effect on Corporate Income Tax Expenses in Mining Sector Companies. Based on the results of  partial hypothesis testing, it has a tcount > ttable with a tcount value of 11,249 < ttable  2,03452 and a significant value < 0.05, with a value of 0.000 > 0.05. The results of the research analysis show that the Capital Structure has no effect and is significant on the Corporate Income Tax Expenses in Mining Sub Sector Companies. Based on the results of partial hypothesis testing, it has a tcount < ttable with a tcount value of -2.906 < ttable 2,03452 and a significant value < 0.05 with a value of 0.007 < 0.05. The results of the research analysis show that Operational Costs and Capital Structure have a significant effect on Corporate Income Tax Expenses in Mining Sub Sector Companies based on the results of simultaneous hypothesis testing, namely Fcount > Ftable with a value of 64.274 > 3.29 and a significant value < 0.05, namely by value 0.000 < 0.05.
TRANFORMASI DIGITAL: PERAN MEDIA SOSIAL DAN DIGITAL MARKETING DALAM MENINGKATKAN VISIBILITAS DAN DAYASAING UMKM KOTA BINJAI Dian Setyorini; Deliyanti Simbolon
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4854

Abstract

Abstract: This research is a type of quantitative research. Further research is needed to understand the local context in Binjai City, which is the main focus of this research. urgent because of its relationship with Gross Regional Domestic Product (GRDP) which is the total value of goods and services produced by a region in a certain period, and the poverty line profile in Binjai City has increased allegedly due to the decline in the number of MSMEs in Binjai City because the largest contributor to GRDP is from the trade sector. The purpose of this research is expected to be a reference for Binjai City regarding the problems faced by MSMEs in Binjai City related to visibility and competitiveness in terms of digital transformation so that later it will be more focused which causes a decrease in the number of MSMEs. The strategic method used in this research is to collect data, interviews, observations and analyze data using the AMOS (Analysis of Moment Structures) method. The population of this research is MSMEs in Binjai City. The results of the first hypothesis research there is a positive and significant influence between the role of social media on visibility. The results of the study explain the second hypothesis of a positive and significant influence between Digital marketing on visibility. The results of the study that the role of social media on competitiveness has a positive and significant effect. The research results show that digital marketing has a positive and significant impact on competitiveness. The research results explain that visibility has a positive and significant impact on competitiveness. Keyword: Social Media; Digital Marketing; Visibility; Competitiveness; MSMEs Abstrak: Penelitian ini merupakan jenis penelitian kuantitaf. penelitian lebih lanjut diperlukan untuk memahami konteks lokal di Kota Binjai, yang menjadi fokus utama dari penelitian ini. urgen karena kerterkaitan dengan Produk Domestik Regional Bruto (PDRB) merupakan nilai total barang dan jasa yang dihasilkan suatu wilayah dalam periode tertentu, dan profil garis kemiskinan di Kota Binjai meningkat diduga karena penurunun jumlah UMKM di Kota Binjai karena penyumbang PDRB terbesar dari sektor perdagangan. Tujuan penelitian ini diharapkan menjadi rujukan Kota Binjai atas permasalahan yang dihadapi UMKM di Kota Binjai terkait visibilitas dan daya saing dalam hal tranformasi digital sehingga nantinya lebih fokus yang menyebabkan penurunan jumlah UMKM. Metode strategi yang digunakan penelitian ini adalah dengan mengumpulkan data, wawancara, observasi dan menganalisis data menggunakan Metode AMOS (Analysis of Moment Structures). Populasi penelitian ini adalah UMKM di Kota Binjai. Hasil penelitian hipotesis pertama terdapat pengaruh positif dan signifikan antara peran media sosial terhadap visibilitas. Hasil penelitian menjelaskan hipotesis kedua pengaruh positif dan signifikan antara Digital marketing terhadap visibilitas. Hasil penelitia bahwa peran media sosial terhadap daya saing berpengaruh positif dan signifikan. Hasil penelitian bahwa Digital marketing terhadap daya saing berpengaruh positif dan signifikan. Hasil penelitian menjelaksan visibilitas terhadap daya saing berpengaruh positif dan signifikan Kata kunci: Media Sosial;Digital Marketing;Visibilitas;Daya Saing;UMKM    
PEMAHAMAN, KEPEDULIAN DAN AUDIT LINGKUNGAN TERHADAP GREEN ECONOMY DENGAN GREEN ACCOUNTING SEBAGAI VARIABEL INTERVENING DI UMKM KAB. DAIRI. Deliyanti Simbolon; Dian Setyorini
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4861

Abstract

Abstract: Green economy is a concept of economic behavior that considers economic growth along with the concept of preventing damage to the natural environment and the decline in the quality of the communal environment. To protect the environment, it is necessary to implement green accounting so that poor environmental conditions can be prevented and its sustainability maintained. Researchers see that MSMEs still do not preserve the environment in their business practices. This is due to public ignorance in managing food waste. The more MSMEs there are, the more waste that pollutes the environment, this is due to a lack of understanding, concern, and the absence of environmental audits. This study aims to examine the influence of understanding, concern, and environmental audits on MSMEs in Dairi Regency in implementing a green economy through green accounting. The method is descriptive quantitative. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or figures. Data sources are primary and secondary data. Primary data was obtained from the results of distributing questionnaires to MSMEs in Dairi Regency, and secondary data was obtained from data and literature related to the problems discussed. This study concludes that understanding, concern, and environmental audits influence the green economy and green accounting, and green accounting mediates understanding, concern, and environmental audits towards the green economy. Keyword: Understanding, Concern, Environmental Audit, Green Economy, Green Accounting Abstrak: Green economy sebuah konsep perilaku ekonomi yang memperhatikan pertumbuhan ekonomi bersamaan dengan konsep pencegahan kerusakan lingkungan alam dan menurunnya kualitas lingkungan komunal. Untuk menjaga lingkungan maka perlu diterapkan green accounting agar kondisi lingkungan yang buruk dapat dicegah dan tetap terjaga kelestariannya. Peneliti melihat bahwa pelaku UMKM masih kurang melestarikan lingkungan dalam praktik usahanya hal itu karena ketidaktahuan masyarakat dalam pengelolaan limbah sisa makanan tersebut. semakin banyak UMKM maka diikuti limbah yang mencemari lingkungan semakin banyak, hal ini karena ketidakpahaman, kepedulian dan tidak adanya audit lingkungan. penelitian untuk melihat pengaruh pemahaman, kepedulian dan audit lingkungan pada UMKM Kab Dairi dalam penerapan green economy melalui green accounting. Metode deskriptif kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang diperoleh dalam bentuk angka atau bilangan. Sumber data berupa data primer dan sekunder. Data primer diperoleh dari hasil penyebaran kuesioner ke UMKM Kab Dairi. dan data sekunder diperoleh dari data-data dan literatur yang berkenaan dengan permasalahan yang dibahas. Penelitian ini menyimpulkan bahwa pemahaman, kepedulian dan audit lingkungan berpengaruh terhadap green economy dan green accounting dan green accounting memediasi pemahaman, kepedelian dan audit lingkungan terhadap green economy Kata kunci: Pemahaman, Kepedulian, Audit Lingkungan, Green Economy, Green Accounting 
Co-Authors Amri, Khoirul Carren Dian Setyorini Dita Sayidin Dita Sayidina Harahap Dita Sayidina Harahap Fachrul A Siregar Fenny Afrida Herlambang, Albert Isra Rafika Sihombing Julia Austen Sarotani Zebua Larasati, Inggrit Lisa Elianti Nasution M.Fahriyal Aldi Muhammad Hafiz Abd. Rashid Najla Najla Pane, Yonson Phan Bao Giang PUTRI WAHYUNI Riris Togi Marito Nadapdap Selfina Selfina Simarmata, Asianna Martini Sipnarong Kanchanawongpaisan Syahrizal, Teuku Muhammad Wita Syahdana