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All Journal Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Apriani M Sibarani
Universitas Methodist Indonesia
Economics, Econometrics & Finance

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The Effect of Fintech Adoption and Digital Accounting on The Financial Sustainability Of MSMES in Medan City Tri Dharma Sipayung; Apriani M Sibarani; Saur Melianna Sipayung
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ppyrwf71

Abstract

This study examines the effect of Fintech Adoption and Digital Accounting on the Financial Sustainability of micro, small, and medium enterprises (MSMEs) in Medan City. An associative quantitative design was applied to a survey of 120 MSME owners and managers in the culinary, fashion, retail trade, and service sectors, selected through purposive sampling. Data were collected with a five-point Likert-scale questionnaire and analyzed using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. The measurement model met all validity and reliability criteria. Fintech Adoption had a positive and significant effect on Financial Sustainability (β = 0.412; t = 4.873; p < 0.001), and Digital Accounting also had a positive and significant effect (β = 0.358; t = 4.126; p < 0.001). Together, the two variables explained 43.4% of the variance in Financial Sustainability, with medium effect sizes (f² = 0.236 and 0.178, respectively). The findings suggest that digital financial services and digital bookkeeping reinforce MSME financial sustainability, so support programs in Medan should promote both together rather than treating them as separate agendas
Penguatan Kapasitas Pengelola Bumdes Melalui Analisis Kelayakan Usaha Dan Penyusunan Laporan Keuangan Pada BUMDES Marsahi Tahi, BUMDES Huta Bolon Mandiri Dan BUMDES Berkah Sialanguan Jaya Lamria Sagala; Dimita H P Purba; Farida Sagala; Mitha C Ginting; Duma Megaria Elisabeth; Septony B Siahaan; Thomas Sumarsan Goh; Apriani M Sibarani; Ivo Maelina Silitonga; Rike Yolanda Panjaitan; Januardi Mesakh; Duma Rahel Situmorang; Mulatua P Silalahi; Tri Dharma Sipayung; Gracesiella Y Simanjuntak; Merry Anna Napitupulu; Arthur Simanjuntak; Rimky M P Simanjuntak; Yosephine N Sembiring; James Gowasa; Vany Simanjuntak; Erika Erika
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 6 No. 2 (2026): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/psznnr38

Abstract

Pengelolaan Badan Usaha Milik Desa (BUMDes) yang akuntabel menuntut kemampuan pengelola dalam menilai kelayakan unit usaha sebelum dijalankan serta mencatat dan melaporkan transaksi keuangan secara tertib. Namun, sebagian pengelola BUMDes masih memiliki keterbatasan pemahaman mengenai aspek dan kriteria kelayakan usaha, persamaan dasar akuntansi, penyusunan jurnal, dan penyajian laporan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pengelola BUMDes Marsahi Tahi, BUMDes Huta Bolon Mandiri, dan BUMDes Berkah Sialanguan Jaya di Kabupaten Samosir melalui pendampingan analisis kelayakan usaha dan penyusunan laporan keuangan. Kegiatan dilaksanakan secara tatap muka di Pangururan dan diikuti oleh 68 orang peserta. Tahapan kegiatan meliputi koordinasi, penyampaian materi, review akuntansi dasar, simulasi analisis kelayakan usaha dan penyusunan laporan keuangan, diskusi, serta evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai aspek kelayakan usaha, kriteria kelayakan investasi, pencatatan transaksi, dan penyajian laporan keuangan. Pendampingan lanjutan dan monitoring berkala direkomendasikan agar praktik tersebut diterapkan secara konsisten
Co-Authors Arthur Simanjuntak Dimita H. P. Purba Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Erika Erika Farida Sagala Gracesiella Y Simanjuntak Ivo Maelina Silitonga James Gowasa Januardi Mesakh Merry Anna Napitupulu Mitha C Ginting Mulatua Silalahi, Mulatua Rike Yolanda Panjaitan Rimky M P Simanjuntak Sagala, Lamria Saur Melianna Sipayung, Saur Melianna Septony B. Siahaan Thomas Sumarsan Goh Tri Dharma Sipayung Tri Dharma Sipayung Vany Simanjuntak Yosephine Sembiring