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All Journal International Journal of Science and Environment IIJSE JURNAL NERACA
Sijauta, Dominggus
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Physics

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Pengaruh Pengetahuan Akuntansi dan Pemanfaatan Teknologi terhadap Kualitas Laporan Keuangan pada UMKM di Medan Kota Sijauta, Dominggus; Yunira, Haervi; Lubis, Citra Windi; Lubis, Nurul Izzah; Waruwu, Amin Sowa’a
JURNAL NERACA Vol 5 No 1 (2025): April
Publisher : LPPM UNIVERSITAS AUDI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62611/jnr.v5i1.513

Abstract

Penelitian ini dilakukan untuk mengetahui dan menguji pengaruh pengetahuan akuntansi dan pemanfaatan teknologi terhadap kualitas laporan keuangan Usaha Mikro Kecil Menengah di Medan Kota. Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 60 orang pelaku usaha di Medan Kota sesuai dengan kriteria tertentu dengan teknik analisis data menggunakan pendekatan Statistical Product and Service Solution (SPSS). Penelitian ini menggunakan dua variabel bebas yaitu pengetahuan akuntansi (X1) dan pemanfaatan teknologi (X2) dan satu variabel terikat yaitu kualitas laporan keuangan. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi dan pemanfaatan teknologi secara parsial dan simultan berpengaruh terhadap kualitas laporan keuangan. Dengan penelitian ini diharapkan para pelaku Usaha Mikro Kecil Menengah dapat meningkatkan pengetahuan akuntansi baik secara formal dan informal dan memaksimalkan pemanfaatan teknologi berbasis aplikasi sehingga meningkatkan kualitas laporan keuangan.
The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025) Hastuty HS, Widy; Hou, Amin; Duffin, Duffin; Ramadhani, Laily; Sijauta, Dominggus
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.228

Abstract

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.
Factors Influencing MSMEs in Choosing Transactions in Sharia Financial Institutions and Its Impact on Increasing Income (Case Study of MSMEs Actors in Binjai, North Sumatera) Olivia, Hastuti; Astuty, Widia; Sijauta, Dominggus; Radhiyah, Radhiyah; Yovi, Muhammad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4000

Abstract

This study is supposed to determine the factors that influence MSMEs’ choice to transact in Islamic Financial Institutions and their impact on increasing revenue. This type of research is quantitative research, this study uses an explanatory research approach. The population in this study is UMKM located in the city of Binjai who have never received capital financing from Islamic financial institutions and have a wage of Rp. 2,000,000 per month amounting to 270 people and the sample in this study using the Yamane Formula amounting to 73 respondents. Data analysis techniques in this study use the evaluation of the PLS-PM testing model on the outer test which aims to see the relationship between the indicators with the latent variables. The results of this study show, there are two factors that influence MSMEs in Binjai City to increase revenue by transacting in Islamic banking, the first is the factor of services provided by Islamic banking to customers (MSMEs) so that MSMEs know what products and services are available in Islamic banking then the second factor is financial literacy, currently, the financial literacy of MSMEs in Binjai City is still not optimal but little knowledge of Islamic banking products that are different from conventional banking and are able to help MSMEs in developing MSMEs businesses, with Islamic financial literacy, it is hoped that MSMEs will be able to get funding and the impact will result in an increase in the income of MSMEs themselves.
Co-Authors Amin Hou Duffin Hastuti Olivia Lubis, Citra Windi Nurul Izzah Lubis, Nurul Izzah Radhiyah, Radhiyah Ramadhani, Laily Waruwu, Amin Sowa’a Widia Astuty Widy Hastuty HS Yovi, Muhammad Yunira, Haervi