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All Journal Jurnal Pengabdian Masyarakat Bhinneka INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Mei Veronika Sri Endang Siagian
Universitas Katolik Santo Thomas, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Public Health

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CONSUMER PERCEPTIONS OF TRANSACTION SECURITY IN DIGITAL MARKETING ON MARKETPLACE PLATFORMS Ayu Teresia Hutauruk; Mei Veronika Sri Endang Siagian; Lamtiur Lidia Gultom
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

This study aims to examine consumer perceptions of transaction security in the context of digital marketing on marketplace platforms. Amid the rapid growth of e-commerce and the use of digital marketplaces such as Tokopedia, Shopee, and Bukalapak, the issue of transaction security is one of the key factors influencing consumer purchasing decisions. This study uses a systematic literature review method by analyzing various secondary sources such as scientific journals, articles, and research reports published between 2015 and 2024. The results of the study show that consumer perceptions of security are influenced by various factors, including personal experience, digital literacy, age, and the effectiveness of communication from the platform regarding transaction protection. Marketplaces that provide transparent security systems, buyer protection features, and responsive customer service tend to get positive perceptions from consumers. This finding confirms that perceptions of security not only have an impact on trust, but also have direct implications for purchasing decisions and consumer loyalty. Therefore, transaction security must be a strategic priority in the development of digital services by marketplace platforms.
THE EFFECT OF IMPLEMENTING FINANCIAL ACCOUNTING STANDARDS (SAK) ON THE QUALITY OF FINANCIAL REPORTS IN PUBLIC COMPANIES IN INDONESIA Lamtiur Lidia Gultom; Ayu Teresia Hutauruk; Mei Veronika Sri Endang Siagian
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 6 (2025): JUNE
Publisher : Adisam Publisher

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Abstract

This study aims to systematically examine the effect of the implementation of Financial Accounting Standards (FAS) on the quality of financial reports in public companies in Indonesia. Through a literature review approach, this study collects and analyzes findings from various scientific journals, textbooks, and official reports from related institutions such as IAI, OJK, and BEI. The results of the study indicate that the implementation of FAS, especially those that have adopted the principles of International Financial Reporting Standards (IFRS), generally has a positive impact on increasing the relevance, reliability, and comparability of financial reports. However, the effectiveness of implementation is highly dependent on contextual factors such as human resource readiness, accounting information system support, and supervision from capital market authorities. This study also identifies differences in the effect of FAS between industrial sectors and company sizes, and finds that there are still research gaps, especially the lack of longitudinal studies and the lack of contextual approaches in Indonesia. The theoretical implications of these findings are the importance of considering institutional and social factors in accounting studies, while the practical implications include the need to strengthen the company's internal capacity and regulatory supervision to ensure the quality of financial reporting in accordance with standards. This research contributes to enriching the literature on financial accounting in emerging markets and serves as a basis for further, more in-depth and contextual studies.
Sosialisasi Digital Marketing dalam Memasarkan Produk Andaliman di Gotting Raya Kabupaten Simalungun Mei Veronika Sri Endang Siagian; Efri Elsridayani Purba; Lamtiur Lidia Gultom; Ayu Teresia Hutauruk; Riko Fridolend Sianturi
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 4 (2026): Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i4.1499

Abstract

Pemasaran komoditas andaliman di Dusun Gotting Raya, Nagori Raya Huluan, Kecamatan Dolog Masagal, Kabupaten Simalungun masih didominasi oleh sistem konvensional melalui tengkulak, sehingga jangkauan pasar dan nilai tambah produk belum optimal. Rendahnya literasi digital petani juga menjadi kendala dalam memanfaatkan media digital sebagai sarana promosi dan pemasaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan petani andaliman dalam memanfaatkan digital marketing guna memperluas akses pasar. Kegiatan dilaksanakan pada tanggal 28 April 2026 dengan melibatkan 30 orang petani andaliman melalui metode edukatif, partisipatif, dan demonstratif yang meliputi penyampaian materi, diskusi, praktik penggunaan WhatsApp Business dan Facebook Marketplace, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta pada seluruh indikator yang diukur, yaitu pemahaman konsep digital marketing meningkat dari 43,3% menjadi 93,3%, pemanfaatan WhatsApp Business dari 30,0% menjadi 90,0%, serta Facebook Marketplace dari 26,7% menjadi 86,7%. Selain itu, sebagian besar peserta berhasil membuat akun bisnis digital, mengunggah foto produk, dan menyusun deskripsi produk sederhana sebagai media promosi. Kegiatan ini menunjukkan bahwa sosialisasi yang dipadukan dengan praktik langsung mampu meningkatkan literasi digital petani dan menjadi langkah awal dalam mendukung pemasaran komoditas andaliman secara lebih luas dan berkelanjutan.
Co-Authors Ayu Teresia Hutauruk Efri Elsridayani Purba Lamtiur Lidia Gultom Riko Fridolend Sianturi