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All Journal Economics and Digital Business Review ProBisnis : Jurnal Manajemen Economics and Business Journal Jurnal Multidisiplin Sahombu Jurnal Ekonomi, Manajemen, Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Idarni Harefa
Universitas Nias, Indonesia
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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NAVIGATING THE DIGITAL FRONTIER: UNRAVELING THE DIMENSIONS OF DIGITAL FINANCIAL LITERACY Idarni Harefa; Tri Hartati Sukartini Hulu, Nanny Artatina Bu’ulolo
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 12 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The aim of this study is investigate specific dimensions of digital financial literacy (awareness, skills, knowledge, behavior) in diverse contexts, including rural areas and various demographic groups. Identify and understand the determinants that influence digital financial literacy, providing insights for targeted interventions and educational programs. The paper offers a focused investigation into a specific aspect of essential for anyone seeking a comprehensive understanding of digital financial literacy, its determinants, consequences, and the roadmap for future research and action in this critical and evolving field. Looking ahead, the outlined future agendas provide a roadmap for adapting to technological shifts, fostering financial innovation, and addressing regulatory challenges. Tailored programs, international collaboration, and a focus on psychological aspects aim to create more inclusive strategies. Through these efforts, we anticipate not only advancing our collective understanding of digital financial literacy but also making tangible contributions to promoting financial well-being in our continually evolving digital era.
NAVIGATING THE FINANCIAL LANDSCAPE: UNRAVELING THE COMPLEXITIES OF SMES' ACCESS TO FINANCE Idarni Harefa; Tri Hartati Sukartini Hulu; Nanny Artatina Bu’ulolo; Intan Permata Hati Hulu
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 10 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

The study airms to address the gaps in the existing research ons investigate how individual financial constraints, such as high interest rates, extended loan processing times, and complex security requirements, directly impact the operational aspects of SMEs. The paper offers a focused investigation into a specific aspect of SMEs – the direct impact of individual financial constraints on their operations. By reading the entire paper, individuals stand to gain a thorough grasp of the research methodology, detailed findings, and the broader implications for SMEs, policymakers, and financial institutions. In conclusion, the future agendas for enhancing access to finance for Small and Medium Enterprises (SMEs) revolve around embracing digital transformation, establishing flexible regulatory frameworks, investing in capacity building, promoting inclusive financing models, fostering global collaboration, integrating sustainability into financial decisions, improving data accessibility and analytics, and planning for economic resilience. A collaborative effort involving policymakers, financial institutions, industry stakeholders, and SMEs is crucial to create a dynamic and supportive ecosystem that ensures the financial inclusivity and long-term success of SMEs in an ever- evolving economic landscape.
Analisis Kinerja Bumdes Dalam Pengelolaan Anggaran: Studi Kasus Bumdes Maufa Di Desa Maufa Kecamatan Simuk Kabupaten Nias Selatan Elgius Hondo; Aferiaman Telaumbanua; Idarni Harefa; Fakta Solala Zebua
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11325

Abstract

Badan Usaha Milik Desa (BUMDes) merupakan salah satu instrumen strategis yang dibentuk pemerintah bersama masyarakat desa untuk mendorong pertumbuhan ekonomi, meningkatkan kesejahteraan warga, dan mengelola keuangan desa secara optimal. Namun, pelaksanaannya tidak terlepas dari berbagai kendala, terutama dalam hal pengelolaan anggaran yang efektif, efisien, transparan, dan akuntabel. Hasil penelitian menunjukkan bahwa secara umum BUMDes Maufa telah berupaya menjalankan prinsip-prinsip pengelolaan anggaran seperti transparansi, akuntabilitas, dan partisipatif. Namun, pada praktiknya, masih terdapat beberapa kelemahan yang signifikan. Keterbatasan kapasitas manajerial pengurus BUMDes menyebabkan perencanaan anggaran belum maksimal, seringkali hanya didasarkan pada pengalaman tahun-tahun sebelumnya tanpa analisis kebutuhandan potensi baru yang lebih mendalam. Disamping itu, laporan keuangan yang dihasilkan belum sepenuhnya akurat dan mudah dipahami oleh seluruh pemangku kepentingan, sehingga transparansi dalam penggunaan dana masih perlu ditingkatkan. Akuntabilitas juga dipengaruhi oleh minimnya pengawasan dari masyarakat maupun BUMDea desa, sehingga membuka peluang terjadinya inefisiensi atau bahkan potensi penyalahgunaan anggaran.
Analisis Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Fakultas Ekonomi Universitas Nias Sadari Harefa; Idarni Harefa; Maria Magdalena Bate’e; Nanny Artatina Buulolo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11328

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap pengelolaan keuangan pribadi mahasiswa. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Data dianalisis menggunakan uji validitas, reliabilitas, koefisien korelasi, uji asumsi klasik, regresi linear sederhana, koefisiendeterminan dan uji hipotesis dengan bantuan software SPSS versi 25. Hasil analisis menunjukkan sebanyak 91 responden dari sampel yang telah ditentukan bahwa literasi keuangan berpengaruh positif terhadap pengelolaan keuangan pribadi mahasiswa, yang dimana semakin meningkatnya pemahaman tentang literasi keuangan maka semakin baik pengelolaan keuangan mahasiswa. Uji hipotesis menghasilkan nilai signifikansi sebesar 0,000 < 0,05 dan nilai t hitung sebesar 7.896 > t tabel 1,986, sehingga H0 ditolak dan Ha diterima. Artinya, terdapat pengaruh yang signifikan antara literasi keuangan terhadap pengelolaan keuangan pribadi. Koefisien korelasi sebesar 0,642 menunjukkan hubungan yang kuat antara kedua variabel. Besar pengaruh literasi keuangan terhadapkeuangan pribadi mahasiswa Fakultas Ekonomi Universitas Nias dapat dilihat berdasarkan uji koefisien determinas yaitu sebesar 41,2% mengindikasikan bahwa literasi keuangan memberikan kontribusi besar terhadap kemampuan mahasiswa dalam mengelola keuangan pribadi. Temuan ini menyampaikan bahwa pentingnya peningkatan literasi keuangan di kalangan mahasiswa sebagai upaya membentuk perilaku finansial yang sehat dan bertanggung jawab
Analysis of The Use of Facebook Digital Promotion Media To Increase Sales of UD Tahu Murni Products in Gunungsitoli City Petrus Lase; Idarni Harefa; Yupiter Mendrofa; Otanius Laia
Economics and Business Journal (ECBIS) Vol. 4 No. 1 (2025): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i1.236

Abstract

This study aims to determine how social media is utilized Facebookas a digital promotional tool at UD. Tahu Murni in Gunungsitoli City, and to identify factors that hinder the effectiveness of such promotions in increasing sales. The background of this study is the increasingly rapid development of information technology that encourages micro, small, and medium enterprises (MSMEs) to utilize digital media as a more efficient promotional strategy and reach a wider market. The research method used is a qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The research informants consisted of business owners and several consumers. The data obtained were analyzed using thematic analysis methods. The results of the study indicate that the use of Facebook as a promotional medium by UD. Tahu Murni has not been optimally implemented. The promotional content uploaded is still simple, inconsistent, and has not utilized strategic features such as paid advertising (Facebook Ads), customer interaction, and social media analytics. The main inhibiting factors in optimizing promotions through Facebook are the business owner's limited digital knowledge, limited time, and the lack of a workforce focused on digital marketing. This study recommends that business actors improve their understanding and skills in social media management, utilize digital promotional features optimally, and develop attractive and consistent content strategies to reach more consumers.
The Influence of Brand Image on Online Purchase Decisions for Scarlett Students of The Faculty of Economics, University of Nias Diana Novita Baene; Idarni Harefa; Meiman Hidayat Waruwu; Fatolosa Hulu
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.281

Abstract

This research aims to examine and analyze the influence of brand image on the purchasing decisions of students at the Faculty of Economics, Nias University, in the context of online shopping. The background of this study stems from the rapid growth of e-commerce in Indonesia, which has significantly changed consumer shopping behavior, particularly among students who are highly adaptive to digital technology. In online shopping situations, where consumers cannot physically assess the product, brand image becomes one of the main factors influencing consumer trust, perceived quality, and confidence in making purchasing decisions. The type of research employed is quantitative research with a survey approach. The study population consisted of 1,959 active students of the Faculty of Economics, Nias University, with a sample of 95 respondents determined using the Slovin formula. Data were collected using a Likert-scale questionnaire covering brand image indicators (strength, favorability, and uniqueness of brand association) as well as purchasing decision indicators (problem recognition, information search, evaluation of alternatives, purchase decision, and post-purchase behavior). The data were analyzed using validity and reliability tests, simple linear regression analysis, t-test, and determination test with the aid of SPSS software. The results of the study indicate that brand image has a positive and significant effect on students' purchasing decisions in online shopping. This finding implies that the stronger the brand image, the higher the tendency of students to make online purchases. Therefore, companies or online businesses need to develop and strengthen their brand image through consistent marketing communication strategies, clear product information, and credible brand reputation to increase consumer loyalty and purchase intention.
Pengaruh Pengetahuan Keuangan Terhadap Perilaku Keuangan Konsumen Lin’s Houseware Gunungsitoli Ester Kurniawati Gea; Maria Magdalena Bate'e; Kurniawan Sarototonafo Zai; Idarni Harefa
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3028

Abstract

Pengetahuan keuangan dapat dilihat sebagai seberapa baik seseorang mengetahui berbagai topik keuangan, seperti alat keuangan. Jika seseorang mengetahui banyak tentang keuangan, itu membantu mereka membuat keputusan keuangan yang baik.Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengetahuan keuangan terhadap perilaku keuangan konsumen Lin’s Houseware Gunungsitoli.Penelitian ini menggunakan metode kuantitatif dengan teknik analisa data menggunakan SPSS untuk mengetahui seberapa besar pengaruhnya.Sampel dalam penelitian ini sebanyak 36 responden yaitu konsumen pada Lin’s Houseware.Hasil penelitian menunjukkan bahwaada pengaruh pengetahuan keuangan terhadap perilaku keuangan konsumen Lin’s Houseware Gunungsitoliyaitu dimana uji variabel X dinyatakan valid oleh karena hasil r hitung 0,451 lebih besar dari r tabel yakni 0,329, dan uji variabel Y dinyatakan valid karena hasil r hitung0,612 > 0,329. Penelitian ini menunjukkan bahwa pengetahuan tentang keuangan mempunyai dampak yang kuat dan positif terhadap cara orang menangani uang mereka, baik secara kelompok maupun sendiri. Temuan ini memberikan alasan yang baik untuk membuat pilihan cerdas dalam menggunakan pengetahuan keuangan untuk membantu pelanggan di Lin's Houseware Gunungsitoli membuat keputusan keuangan yang lebih baik. Studi ini membantu kita lebih memahami bagaimana hal-hal ini terhubung dan bagaimana menggunakan pengetahuan keuangan dengan cara yang lebih bermanfaat.
Pengaruh Promosi dan Iklan Terhadap Keputusan Pembelian di Astra Daihatsu Cabang Nias Resman Gulo; Maria Magdalena Bate'e; Yupiter Mendrofa; Idarni Harefa
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3090

Abstract

Penelitian ini dilaksanakan pada Astra Daihatsu cabang Nias yang bergerak dalam penjualan kendaraan roda 4 atau mobil. Penelitian ini bertujuan untuk mengetahui pengaruh promosi dan iklan baik secara parsial maupun simultan terhadap keputusan pembelian dengan menggunakan metode penelitian kuantitatiff. Teknik pengumpulan data dilakukan dengan penyebaran kuisioner kepada 50 orang konsumen Astra Daihatsu cabang Nias. Hasil penelitian menunjukan bahwa secara parsial variabel promosi (X1) berpengaruh signifikan terhadap keputusan pembelian (Y) hal ini ditunjukan pada hasil uji t, variabel X1 nilai Sig. 0,011 < 0,05, serta nilai (t-hitung) 2,659 > (t-tabel) 1,677. Untuk varibel iklan (X2) juga berpengaruh signifikan terhadap keputusan pembelian (Y) dengan hasil nilai Sig. 0,008 < 0,05 dan (t-hitung) 2,757 > 1,677 (t-tabel). Pada hasil uji F() didapati nilai Sig. sebesar 0,000 < 0,05. Selain itu, nilai (F-hitung) 9,565 > (F-tabel 3,195). Hal ini menunjukan bahwa variabel promosi dan iklan berpengaruh secara simultan terhadap keputusan pembelian pada Astra Daihatsu cabang Nias, sehingga dalam penelitian ini H1, H2 dan H3 diterima.
The Influence of Marketing Communication on Consumer Interest in BNKP PLKTIN Gunungsitoli Ratna sari Lase; Idarni Harefa; Yupiter Mendrofa; Otanius Laia
Jurnal Multidisiplin Sahombu Vol. 5 No. 08 (2025): Jurnal Multidisiplin Sahombu, December (2025)
Publisher : Sean Institute

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Abstract

Marketing communication is a means by which companies try to inform, persuade and remind consumers directly or indirectly about the products and brands being marketed.This study aims to determine the effect of marketing communication on consumer interest in PLKT BNKP in Gunungsitoli. Effective marketing communication can increase consumer interest and influence their purchasing decisions. This study uses a quantitative method with data analysis techniques using SPSS to determine how much influence it has. The sample in this study was 30 respondents, namely employees and customers at PLKT. The results of the study showed that there was an effect of marketing communication on consumer interest in PLKT in Gunungsitoli, namely where the test of variables X and Y was declared valid because the result of the calculated r of 0.742 was greater than the r table, which was 0.361. In addition, the large influence of marketing communication was obtained by an average respondent answer of 6.42 with good criteria. Consumer interest in PLKT was obtained by an average respondent answer of 7.24 with good criteria. Thus, marketing communication has a significant influence on consumer interest. This means that marketing communication has an effect on consumer interest so that it can increase profits for the company. These findings suggest that an effective marketing communication strategy is the key to increasing overall consumer interest.
Analysis of Inventory Recording in Church-Owned Enterprises (BUMG BNKP) BNKP LPLG Unit Adil Setia Zebua; Sophia Molinda Kakisina; Idarni Harefa; Dedi Irawan Zebua
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the inventory recording practices implemented by the Church-Owned Enterprise (BUMG BNKP) Unit LPLG BNKP, which operates as both a printing unit and a distributor of church service products. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation. Findings reveal that although the unit applies the FIFO method in managing inventory flow—where the first goods received are the first to be sold—the existing stock card format is not fully aligned with PSAK No. 14. Key gaps include the absence of recorded purchases, sales returns, and purchase returns, resulting in inconsistencies between administrative records and physical inventory. Several challenges were also identified, such as delayed data entry, discrepancies between warehouse stock and administrative reports, and non-integrated documentation formats. The study proposes improvements to the stock card format by integrating all types of inventory transactions into a single record-keeping system based on FIFO and PSAK No. 14. Implementing these improvements is expected to strengthen internal control, enhance accuracy in financial reporting, and reduce the risk of losses due to inventory errors.
Co-Authors Adil Setia Zebua Aferiaman Telaumbanua Dedi Irawan Zebua Diana Novita Baene Elgius Hondo Ester Kurniawati Gea Fakta Solala Zebua Hulu, Fatolosa Intan Permata Hati Hulu Kurniawan Sarototonafo Zai Maria Magdalena Bate'e Maria Magdalena Bate’e Meiman Hidayat Waruwu Nanny Artatina Buulolo Nanny Artatina Bu’ulolo Otanius Laia Petrus Lase Ratna sari Lase Resman Gulo Sadari Harefa Sophia Molinda Kakisina Tri Hartati Sukartini Hulu Tri Hartati Sukartini Hulu, Nanny Artatina Bu’ulolo Yupiter Mendrofa