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Journal : Journal of Management and Business Analytics

The Impact of The Use of Accounting Information and Environmental Uncertainty on The Success of Small and Medium Enterprises (SMEs) Karina Silaen; Arisman Parhusip; Montaris Silaen
Journal of Management and Business Analytics Vol. 1 No. 1 (2025): January
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

This study aims to analyze the influence of accounting information usage and environmental uncertainty on the business success of SMEs in Medan City. The research employs a quantitative method with a t-test approach to test the hypotheses. The results indicate that accounting information usage does not have a significant impact on business success, as evidenced by a significance value of 0.805 (>0.05), leading to the rejection of the first hypothesis (H1). Conversely, environmental uncertainty has a positive and significant effect on SME business success, with a significance value of 0.001 (<0.05), confirming the acceptance of the second hypothesis (H1). These findings suggest that in uncertain environments, SMEs in Medan City need more flexible adaptation strategies to sustain and enhance their business success. Additionally, although accounting information is an essential factor in business management, this study's results indicate that its usage does not directly impact SME success in Medan City. Therefore, a more comprehensive approach to implementing accounting information is needed to provide more tangible benefits for small and medium-sized enterprises.
The Influence of Tourist Attractions, Available Facilities, and Accessibility on the Decision of Domestic Travelers to Visit The Kaldera Toba Aji Prabowo; Arisman Parhusip; Montaris Silaen
Journal of Management and Business Analytics Vol. 1 No. 1 (2025): January
Publisher : CV. ADMITECH SOLUTIONS

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Abstract

Lake Toba, with its calm waters, green hills, and refreshing air, is a perfect destination for relaxation. One of its standout attractions is The Kaldera Toba Nomadic Escape, developed by the Ministry of Tourism in Sibisa Village, Ajibata District, Toba Regency. This study investigates the impact of attractiveness, facilities, and accessibility on domestic tourists' decisions to visit The Kaldera Toba Nomadic Escape, both individually and collectively. Applying a quantitative approach, data were gathered through surveys and observations from 100 domestic tourists who visited between 2022 and 2023. The results indicate that all three factors significantly affect tourists' visiting decisions. Attractiveness recorded a t-value of 17.309 (significance 0.000), facilities had a t-value of 3.152 (significance 0.002), and accessibility showed a t-value of 2.830 (significance 0.000). Additionally, these factors collectively exert a strong influence, as reflected in an F-value of 182.395 (exceeding the F-table value of 3.09) with a significance level of 0.000. The model explains 84.6% of the decision-making process, while the remaining 15.4% is attributed to other factors.