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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Public Budgeting, Accounting and Finance Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI Bima Abdi: Jurnal Pengabdian Masyarakat International Journal of Applied Finance and Business Studies Akuntansi'45 Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Medani : Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Joong-Ki jle Perwira Journal of Economics and Business (PJEB) Journal Boas : Business, Economics, Accounting And Management Journal of Ekonomics, Finance, and Management Studies Accounting Progress Joong-Ki
Hutabarat, Metyria Imelda
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ANALISIS PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP PERILAKU KEUANGAN PELAKU UMKM PEREMPUAN DI KOTA MEDAN PROVINSI SUMATERA UTARA Hutabarat, Metyria Imelda; Wulandari, Ika; Nurhanimah; Kurniawan, Mohd.Ideal; Oktoberia, Afrina
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.3103

Abstract

Tujuan penelitian untuk menganalisis pengaruh literasi keuangan dan inklusi keuangan terhadap perilaku keuangan pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Pada penelitian yang menggunakan jenis penelitian kuantitatif dengan sumber pengelolaan data primer. Teknik pengambilan sampel memanfaatkan teknik purposive sampling sebanyak 93 responden. Analisis data menggunakan metode alat analisis statistik multiple linear regression. Berdasarkan hasil penelitian ini diperoleh kesimpulan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Inklusi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Secara simultan literasi keuangan dan inklusi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Berdasarkan hasil penelitian ini, maka diharapkan para pelaku UMKM perempuan dapat mempertahankan perilaku keuangan dengan tetap meningkatkan literasi keuangan dan inklusi keuangan supaya dalam perilaku keuangan pelaku UMKM perempuan akan terus meningkat baik.
Analisis Tingkat Kesehatan Bank Umum BUMN Yang Masuk Dalam Top 1000 World Banks 2024 Versi The Banker Menggunakan Metode RGEC Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 1 (2025): Accounting Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i1.217

Abstract

This study aims to analyze the financial health of state-owned commercial banks (Bank Umum BUMN) included in the Top 1000 World Banks 2024 list by The Banker using the RGEC approach (Risk Profile, Good Corporate Governance, Earnings, and Capital). This is a descriptive quantitative study utilizing secondary data in the form of annual reports from 2021 to 2023, obtained from the official websites of the Indonesia Stock Exchange (IDX) and each respective bank. The risk profile aspect was assessed using the Non-Performing Loan (NPL) ratio, good corporate governance was evaluated based on the self-assessment results of each bank, earnings were analyzed through Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), while capital was measured using the Capital Adequacy Ratio (CAR). The results showed that during the 2021–2023 period, the four state-owned commercial banks achieved Composite Rating 1 (PK-1), indicating a "very healthy" status. The risk profile and GCG were in the “healthy” category, while the earnings and capital aspects were in the “very healthy” category with positive growth trends, particularly in ROA, ROE, and NIM. These findings indicate that, overall, state-owned commercial banks maintain strong financial performance and health, although there is still room for improvement in risk and governance aspects to align with other financial indicators. This study contributes to stakeholders’ understanding of the stability and long-term sustainability prospects of state-owned banks.
Analysis of the Influence of the Ability to Prepare Financial Reports, Financial Literacy and Financial Inclusion on the Financial Performance of MSMES Hutabarat, Metyria Imelda; Widiyastuti, Tetty; Duffin; Ervina, Nelly
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1170

Abstract

Improving community welfare can be achieved by improving the performance of small and medium scale businesses because MSMEs can be a forum for the majority of society to meet their needs. This research aims to analyze the influence of the ability to prepare financial reports, financial literacy and financial inclusion on the financial performance of MSMES. This research was descriptive research. This research is classified as quantitative research by utilizing data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out with instruments in the form of questionnaires and tests. The results of the analysis show that the ability to prepare financial reports, financial literacy, and financial inclusion partially have a positive and significant influence on the financial performance of MSMEs. Another interesting finding is that the analysis carried out simultaneously shows that the ability to prepare financial reports, financial literacy, and financial inclusion have simultaneously significant positive influence on the financial performance of MSMEs in Medan City. The results of this research are very important for assessing the situation and future prospects of MSMEs in this country. The implications of this research encourage the development of strategies and policies that can improve the ability to prepare financial reports, optimize financial literacy, financial inclusion and encourage MSME financial management behavior so that it can improve the financial performance of MSMEs, which in turn will improve the welfare and sustainable growth of the MSME sector.
Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Hutabarat, Metyria Imelda; Harahap, Subur; Wulandari, Ika; Ervina, Nelly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5477

Abstract

Analysis of accounting information systems, the quality of financial reports, and the effectiveness of decision making have a significant role in improving the performance of Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze accounting information systems, the quality of financial reports, and the effectiveness of decision making on the performance of MSMEs in Medan City. This research is descriptive research. This research is classified as quantitative research using data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out using an instrument in the form of a questionnaire. The partial results show that the accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. The accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. Apart from that, the effectiveness of decision making has a positive and significant effect on the performance of MSMEs in Medan City. The adjusted R Square value was proven to be 45.1%. Simultaneous results found that accounting information systems, financial report quality, and decision-making effectiveness have a positive and significant effect on the performance of MSMEs in Medan City.
Analisis Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, dan Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Metyria Imelda Hutabarat; Subur Harahap; Ika Wulandari; Nelly Ervina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5477

Abstract

Analysis of accounting information systems, the quality of financial reports, and the effectiveness of decision making have a significant role in improving the performance of Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze accounting information systems, the quality of financial reports, and the effectiveness of decision making on the performance of MSMEs in Medan City. This research is descriptive research. This research is classified as quantitative research using data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out using an instrument in the form of a questionnaire. The partial results show that the accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. The accounting information system has a positive and significant effect on the performance of MSMEs in Medan City. Apart from that, the effectiveness of decision making has a positive and significant effect on the performance of MSMEs in Medan City. The adjusted R Square value was proven to be 45.1%. Simultaneous results found that accounting information systems, financial report quality, and decision-making effectiveness have a positive and significant effect on the performance of MSMEs in Medan City.
Analisis Pengaruh Literasi Keuangan, Literasi Akuntansi dan Literasi Digital terhadap Kinerja UMKM Cahyo M, Eko; Nurnaningsih, Rita; Muttaqi'in, Ninnasi; Karomah , Nurul Giswi; Hutabarat, Metyria Imelda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4701

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh literasi keuangan, literasi akuntansi, dan literasi digital terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). Populasi penelitian mencakup seluruh pelaku UMKM yang beroperasi di wilayah kota Jakarta Selatan, yang memiliki peran strategis dalam perekonomian perkotaan. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif, dengan pengumpulan data primer melalui kuesioner yang disebarkan kepada pelaku UMKM. Teknik pemilihan sampel dilakukan menggunakan metode simple random sampling agar setiap anggota populasi memiliki kesempatan yang sama untuk terpilih. Jumlah sampel yang ditetapkan dalam penelitian ini sebanyak 100 responden, yang dipilih sesuai dengan kriteria yang telah ditentukan agar data yang diperoleh representatif. Analisis data dilakukan dengan menggunakan regresi linier berganda untuk melihat pengaruh parsial maupun simultan antara variabel literasi terhadap kinerja UMKM. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap peningkatan kinerja UMKM. Literasi akuntansi juga menunjukkan pengaruh positif, tetapi tidak signifikan terhadap kinerja UMKM, sementara literasi digital terbukti berpengaruh positif dan signifikan terhadap kinerja UMKM. Secara simultan, ketiga variabel literasi ini terbukti secara bersama-sama dapat berpengaruh positif dan signifikan terhadap kinerja UMKM, dengan perolehan nilai koefisien determinasi sebesar 0,417 atau 41,7%. Temuan ini menunjukkan bahwa literasi keuangan, literasi akuntansi, dan literasi digital mampu menjelaskan variasi kinerja UMKM sebesar 41,7%, sedangkan sisanya dipengaruhi oleh faktor lain di luar variabel penelitian. Hasil penelitian diharapkan menjadi dasar bagi kebijakan dan strategi peningkatan kapasitas literasi UMKM agar dapat bersaing secara berkelanjutan di era ekonomi digital.
The Role of Financial Literacy, Accounting Literacy, and Digital Literacy in Improving the Managerial Ability of MSMEs Hutabarat, Metyria Imelda; Jama, Ahmad Kamal; Kusumawardhani, Aninditha Putri
Journal of Law and Economics Vol. 4 No. 2 (2025): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i2.394

Abstract

Understanding financial management, accounting reporting, and digital technology utilization can enhance the quality of business managerial capabilities. This study examines the role of financial literacy, accounting literacy, and digital literacy in improving managerial capabilities of MSMEs. Partial results demonstrate that financial literacy, accounting literacy, and digital literacy exert positive and significant effects on managerial capabilities of MSMEs in Medan City. Simultaneous results indicate that financial literacy, accounting literacy, and digital literacy collectively exert positive and significant effects on managerial capabilities of MSMEs in Medan City. MSMEs in Medan City gain greater opportunities to strengthen their competitiveness and business sustainability. The Adjusted R Square value reaches 45.1%, while the remaining 54.9% stems from variables beyond the research model, including entrepreneurial behavior among others. Research findings necessitate support from local governments, educational institutions, and relevant stakeholders to enhance training and mentoring programs in financial, accounting, and digital literacy for MSMEs, thereby strengthening managerial capacity and fostering economic growth in Medan City.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
Co-Authors Achiruddin Siregar AGNES LUKITA Ahmad Kamal Jama Andini, Nadya Syakira Cahyo M, Eko Collyn, Daniel Duffin EDY FIRMANSYAH EDY FIRMANSYAH EDY FIRMANSYAH Elis Mediawati, Elis Febri Yanto Zai FENNY . Ginting, Wahyudi Pialanta Hanna Meilani Damanik Harahap, Subur Harahap, Subur Harlen Silalahi Hendrik Elisa Sutejo Samosir Hutauruk, Rapat Piter Sony Ika Wulandari Ika Wulandari Junaidi Junaidi Karomah , Nurul Giswi Kurniawan, Mohd.Ideal Kusumawardhani, Aninditha Putri Loso Judijanto LUMBAN GAOL, MANATAP BERLIANA Muhamad Syafii Muhammad Raja Siregar Nelly Ervina NIRWANA DEWI HARAHAP NIRWANA DEWI HARAHAP NIRWANA DEWI HARAHAP NOVI CHOKY Nurhanimah Nurnaningsih, Rita Oktoberia, Afrina Petrus Loo PIPIN RIZKI SUCIANI Putra Ginting, Winner Aan Suranta Rida Ristiyana Rika Surianto Zalukhu SALEH SITOMPUL Sirait, Fransiska Tetty Widiyastuti Zalukhu, Rika Surianto