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All Journal Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Referensi : Jurnal Ilmu Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Ilomata International Journal of Management International Journal of Trends in Accounting Research Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi Manado (JAIM) Basic and Applied Accounting Research Journal Indonesian Journal of Banking and Financial Technology (FINTECH)
Yerisma Welly
Universitas Satya Terra Bhinneka
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Green Support System UMKM Kewirausahaan Perempuan: Analisis Peran Green Intellectual Capital dan Green Finance Welly, Yerisma; Sianipar, Martin Yehezkiel; Ferary, Dorothy
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7172

Abstract

The majority of Indonesian MSME managers are women. According to BPS (2021), 64.5% of MSMEs in Indonesia are led by women and in 2025, women are projected to contribute up to USD 135 billion to Indonesian MSMEs. This study aims to examine the role of Green Intellectual Capital and Green Finance in women entrepreneurship. This study used a mixed research method conducted in May - November 2024 in Medan City, North Sumatra with a sample analysis unit of MSMEs based on women's entrepreneurship. Data were collected using focus group discussion and survey methods. Data processing and analysis in this study used the SEM method with Partial Least Squares Modeling (PLS-SEM). The results of the study show that green intellectual capital is a factor that significantly influences the development of women-led MSMEs in the city of Medan. Green finance also has an influence, but it is not a significant factor. Therefore, it can be concluded that to support the contribution of women to green MSMEs, we need to continue creating awareness of Green Intellectual Capital and Green Finance.
Whistle-Blowing Policy as a Governance Tool: An Empirical Study of Earnings Management in Indonesian Companies Hapsari, Dian Indriana; Welly, Yerisma; Sianipar, Martin Yehezkiel
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3935

Abstract

This study aims to examine whether the implementation of Whistle-Blowing Policy (WHBLP) strengthens the effectiveness of Corporate Governance (CG) mechanisms in limiting earnings management (EM) practices in Indonesian manufacturing companies. The research adopts an empirical quantitative approach, using secondary data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected through purposive sampling, and data analysis was conducted using panel data regression and the Modified Jones Model (MJM) to measure discretionary accruals as a proxy for earnings management. The findings reveal that firms with well-structured internal controls and WHBLP can enhance monitoring mechanisms of CG, thus mitigating earnings management. However, the results also indicate that CG mechanisms are sometimes more effective in firms without WHBLP, suggesting the need for stronger policy enforcement. These findings provide practical implications for investors, shareholders, and policymakers in developing more effective whistle-blowing systems to improve corporate governance practices.
SOCIO-ECOLOGICAL INNOVATION OF ROBUSTA COFFEE PROCESSING THROUGH CIRCULAR ECONOMY TECHNOLOGY TO IMPROVE THE WELFARE OF FARMER GROUPS Welly, Yerisma; Sianipar, Martin Yehezkiel; Putra, Hendris Syah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 1 (2025): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i1.2631

Abstract

The application of circular economy technology in robusta coffee processing is a strategic approach to improve the sustainability and welfare of the farming community. This community service aims to develop socio-ecological innovations based on community mapping in supporting the implementation of circular economy technology. Through the Asset-Based Community Development (ABCD) approach, this service identifies relevant social structures, local assets, needs, and partnership networks to ensure the adoption of technologies appropriate to the local context. The results of the service show that the use of coffee waste as a new raw material, technology integration, and environmentally friendly processing processes can increase production efficiency while creating economic added value. In addition, community mapping plays an important role in strengthening farmer participation, building cross-sector collaboration, and creating inclusive innovation. This study recommends a community mapping-based approach as a foundation for a more sustainable and equitable transformation of coffee processing systems.
Community Perspective in Village Fund Management in Nagur Village, Serdang Bedagai Regency Aditia Darma Nasution, Dito; Welly, Yerisma
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.01

Abstract

The research aims to determine the community's perspective in managing village funds in Nagur Village, Serdang Bedagai Regency. The research model was carried out using a descriptive approach with data collection techniques carried out by distributing questionnaires, observations and interviews. The research population was 100 people with a selected sample of 80 samples carried out using a purposive sampling approach. The results of the research explain that the management of village funds from a community perspective in Nagur Village produces a level of satisfaction in the "satisfied" category but has not been able to provide satisfaction at the "very satisfied" level because it has not been able to: 1) reduce the number of productive unemployment, 2) has not been able to improve the community's economy. , and 3) has not been able to provide major benefits for the economic development of Nagur Village. This is caused by the management of village funds which only focuses on physical development and ignores the development of the community's economic foundations.
Analysis of Village Government Financial Management Performance in Deli Serdang Nasution, Dito Aditia Darma; Welly, Yerisma; Sianipar, Martin Yehezkiel
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.10

Abstract

The aim of this research is to determine the performance of village financial management in Batang Kuis District, Deli Serdang Regency. Data collection in this research used a questionnaire, namely the sample used a purposive sampling method, the research units were the Village Head, Village Secretariat, Village Treasurer or Head of Finance, Section Head, Head of Village Affairs and Village Consultative Body. The number of samples in this study (8 respondents in each village with a total of 9 villages), the analysis method used multiple regression. The results of the research found that Village Apparatus Capacity, Financial Reporting, Quality of BPD Supervision and Village Assistance have a positive and significant influence on village financial management performance in Batang Kuis District, Deli Serdang Regency, both partially and simultaneously.
The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021 Arthur Simanjuntak; Septony B. Siahaan; Duma Megaria Elisabeth; Yerisma Welly; Dewi Delima Hutagalung
Indonesian Journal of Banking and Financial Technology Vol. 1 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v1i4.6581

Abstract

This study examined the effects of auction fees, state receivables management costs, and state property management costs on the realization of non-tax state revenue at the State Asset Service Office and Medan Auction from 2019 to 2021. The Medan KPKNL Performance Achievement Report, which contains the Budget Report and Realization of PNBP for the 2019–2021 year and has a total population of 36, is the population in this research. Due to the large population in this study being relatively small (limited), the sample was chosen using the saturation or census sampling approach. To characterize each variable in this study, this form of research employs a descriptive quantitative technique utilizing secondary data. The Statistical Product and Service Solution (SPSS) Version 25 will process the data. The data analysis method used in this study employs multiple linear regression analysis tests, a coefficient of determination test, a partial hypothesis test (t-test), and a simultaneous test (F test) with a significance level of 0.05. Each variable is stated to have a positive and significant effect on Non-Tax State Revenue based on the results of data analysis tests that have partially been conducted on Auction Fees, Administrative costs for managing state receivables, and Management of state property, and the consequences of research simultaneously stated that all independent variables have an effect positive and significant to PNBP simultaneously with the test results of the coefficient of determination showing in 72.1%.
Co-Authors Acai Sudirman Ambarita, Marthin H. Ana Fitriyatul Bilgies Andri Zainal Andy Wijaya Arfan Ikhsan, Arfan Armansyah Armansyah Arthur Simanjuntak Chartady, Rachmad Christine Loist Debi Eka Putri Dewi Delima Hutagalung Dian Indriana Hapsari Dito Aditia Darma Nasution Duma Megaria Elisabeth Efendi Efendi Elly Susanti Erbin Chandra Ernest Grace Esa Setiana Farah Soufika Thahirah Farza, Tengku Citra Nisa Ferary, Dorothy Fry Melda Saragih Galih Supraja Harahap, Khairunnisa Hidayat, Syahrijal Ikhsan, Arfan Khairul Azwar Martin Yehezkiel Sianipar Marto Silalahi Muhammad Isa Alamsyahbana Musa Fernando Silaen Nelly Ervina Novi Darmayanti Novi Darmayanti Noviani Noviani Putra, Hendris Syah Putra, Loist Abdi Putra, Pasca Dwi Qurrotal Qolbiyah Septony B. Siahaan Sevira Lupita Anjani Siregar, Liper Sisca Sisca Situmeang, Chandra Supitriyani, Supitriyani Syahrijal Hidayat Vivi Candra Yenny Wati Yusnaini Yusnaini Yusrizal