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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi International Journal of Business Economics (IJBE) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) SOSEK: Jurnal Sosial dan Ekonomi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Balance : Jurnal Akuntansi dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Journal of International Conference Proceedings
Saragih, Fitriani
Universitas Muhammadiyah Sumatera Utara
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Determinan Kinerja UMKM: Peran Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan Saragih, Fitriani; Daulay, Safitri Srijayanti
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1137

Abstract

Penelitian ini bertujuan menganalisis pengaruh Sistem Informasi Akuntansi (SIA) dan kualitas laporan keuangan terhadap kinerja UMKM pada pelaku usaha di Kelurahan Tanjung Rejo, Kecamatan Medan Sunggal. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Dari 100 pelaku UMKM , sebanyak 71 responden memenuhi kriteria karena memiliki pencatatan/laporan keuangan, sehingga dijadikan sampel penelitian. Data dikumpulkan menggunakan kuesioner. Hasil menunjukkan bahwa SIA dan kualitas laporan keuagan berpengaruh positif dan signifikan terhadap kinerja UMKM. Secara simultan, kedua variabel berpengaruh signifikan terhadap kinerja UMKM. Temuan ini mengindikasikan bahwa perbaikan pencatatan dan pemanfaatan SIA serta peningkatan kualitas pelaporan keuangan menjadi faktor penting untuk mendorong kinerja UMKM, terutama pada tahap pengembangan usaha.   This research aims to analyze the influence of the Accounting Information System (SIA) and the quality of financial reports on the performance of MSMEs among business actors in Tanjung Rejo Village, Medan Sunggal District. The research uses a quantitative approach with survey methods. Of the 100 MSME actors, 71 respondents met the criteria for having financial records/reports, so they were used as the research sample. Data was collected using a questionnaire. The results show that AIS and the quality of financial reports have a positive and significant effect on the performance of MSMEs. Simultaneously, both variables have a significant effect on the performance of MSMEs. These findings indicate that improving the recording and utilization of AIS, as well as increasing the quality of financial reporting, are important factors to encourage the performance of MSMEs, especially at the business development stage
Pengaruh Pemahaman Akuntansi dan Pemanfaatan Digitalisasi terhadap Kinerja UMKM di Kota Tanjung Balai Perangin Angin, Darmayana; Saragih, Fitriani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1295

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman akuntansi dan pemanfaatan digitalisasi terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Tanjung Balai. Kebaruan penelitian ini terletak pada pengujian simultan antara aspek pemahaman akuntansi dan pemanfaatan digitalisasi dalam satu model empiris pada konteks UMKM lokal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 45 pelaku UMKM yang dipilih dari total populasi sebanyak 90 UMKM, dengan teknik pengambilan sampel purposive sampling. Teknik analisis data yang digunakan meliputi uji kualitas data, uji asumsi klasik, dan analisis regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa pemahaman akuntansi berpengaruh positif dan signifikan terhadap kinerja UMKM,  yang tercermin dari peningkatan kemampuan pengelolaan keuangan dan pengambilan keputusan usaha. Selain itu, pemanfaatan digitalisasi juga terbukti berpengaruh positif dan signifikan terhadap kinerja UMKM, khususnya dalam meningkatkan efisiensi operasional dan perluasan akses pasar. Secara simultan, kedua variabel independen tersebut memberikan kontribusi yang signifikan dalam meningkatkan kinerja UMKM di Kota Tanjung Balai. Secara teoretis, penelitian ini memperkuat konsep bahwa literasi akuntansi dan adopsi teknologi digital merupakan determinan penting dalam peningkatan kinerja UMKM. Secara praktis, temuan penelitian ini mengimplikasikan perlunya strategi peningkatan kapasitas pelaku UMKM melalui pelatihan akuntansi dasar dan penguatan adopsi teknologi digital guna mendorong keberlanjutan dan daya saing UMKM.   This study aims to examine the effect of accounting understanding and digitalization utilization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Tanjung Balai City. The novelty of this research lies in the simultaneous examination of accounting understanding and digitalization utilization within a single empirical model in a local MSME context. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 45 MSME owners selected from a total population of 90 enterprises, using a purposive sampling technique. The data were analyzed using data quality tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that accounting understanding has a positive and significant effect on MSME performance, particularly in improving financial management and business decision-making. Furthermore, digitalization utilization also shows a positive and significant influence on MSME performance, by enhancing operational efficiency and expanding market access. Simultaneously, both independent variables significantly contribute to improving MSME performance in Tanjung Balai City. From a theoretical perspective, this study reinforces the view that accounting literacy and digital technology adoption are key determinants of MSME performance. Practically, the findings suggest that strengthening accounting skills and promoting digital transformation are essential strategies to support MSME sustainability and competitiveness  
The Influence Of Digital Literacy On Management MSMES Finance With Financial Literacy as a Moderating Variable In East Medan District Fitriani Saragih; Hafsah Hafsah
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.1646

Abstract

This study examines the effect of digital literacy on the financial management of micro, small, and medium enterprises (MSMEs), with financial literacy serving as a moderating variable in East Medan District, Indonesia. Although digital technologies have become increasingly accessible to MSMEs, effective financial management remains a significant challenge, indicating that digital capabilities alone may not be sufficient to improve financial practices. This study conceptualizes digital literacy through social media utilization, e-commerce adoption, and digital data management, while MSME financial management is reflected in financial recordkeeping, budgeting, cash flow control, and basic financial reporting. A quantitative research approach was employed using a survey of 120 MSME owners selected through purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The findings demonstrate that digital literacy positively influences MSME financial management. Furthermore, financial literacy strengthens the relationship between digital literacy and financial management, indicating that MSME owners with higher levels of financial literacy are better able to transform their digital competencies into effective financial management practices. These findings highlight the complementary roles of digital and financial literacy in supporting sustainable MSME development and suggest that capacity-building programs should integrate both competencies to enhance MSME competitiveness in the digital economy.
Attitude, Perceived Behavioral Control, Organizational Commitment and Intention to Whistleblowing: The Moderating of Religiosity Fitriani Saragih; Dahrani Dahrani; Pandapotan Ritonga; Tasya Amara; Vira Novira Liza
International Journal of Business Economics (IJBE) Vol 6, No 1 (2024): September - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v6i1.21440

Abstract

Purpose – This study aims to determine the factors that most influence the Determinant Model of Intention to Whistleblowing with Religiosity as a Moderating Variable: Survey of State Civil Apparatus in The Government of Medan.Methodology – The research approach used in this research is to use an associative approach. The location of this research is Medan, and the subject is the State Civil Apparatus in the Government of Medan. The population of this study was all state civil apparatuses in the government of Medan. This study looked for suitable respondents who have shopped at minimarkets more than once. The sampling technique used is non-probability (non-probability), more precisely, purposive sampling. This study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS), an alternative model estimation method, to answer the problem formulation.Findings – Based on the analysis that has been done, the results show that attitudes, perceptions of control, and organizational commitment affect the intention to do whistleblowing, and religiosity can moderate the influence of attitudes, perceptions of behavioral control, and organizational commitment on the intention to do whistleblowing.Originality/Novelty – The study model includes five variables and uses the notion of moderation by employing SEM-PLS to evaluate each connection in the model.
Co-Authors Anriza Witi Nasution Artika Dewi Dahrani . Daulay, Safitri Srijayanti Edisah Putra Nainggolan Eka Nurmala Sari Elizar Sinambela Hafsah Hafsah Iskandar Muda Isnaini Harahap Jufrizen M. Shabri Abd. Majid Maya Sari Novien Rialdy Nurlaila Pandapotan Ritonga Pandapotan Ritonga Perangin Angin, Darmayana Rahmat Daim Harahap Retno Widia Ningsih Saparuddin Siregar Saripuddin Hsb, Jasman Shafira Sri Ningsih Sudirman Suparmin Sugianto Sugianto Syahputri, Lia Tasya Amara Tuti Anggraini Vira Novira Liza Wahyu Syarvina Zulia Hanum