Jurnal Akuntansi, Manajemen dan Bisnis Digital

The Role Of Blockchain In Enhancing The Information Quality Of Sustainability Reports

Gregorius Ferdinan Ramen Boisala — Sat, 19 Sep 2026 00:00:00 +0700

Sustainability reports have increasingly become an important instrument for stakeholders to evaluate a company’s environmental, social, and governance performance. However, the increase in the quantity of disclosures is not always accompanied by an improvement in the quality of information. Greenwashing practices, weak traceability of data origins, and limited supporting evidence still raise doubts about the reliability of sustainability reports. This study aims to conceptually analyze how blockchain can improve the information quality of sustainability reports, map the relationship between the main characteristics of blockchain and information quality indicators, and visualize it through a website-based prototype. This study uses a qualitative approach through a Narrative Literature Review (NLR), content analysis, and Design Science Research (DSR). The research data consist of 45 corpus sources, including standards/regulations, scientific articles, white papers, and supporting sources selected purposively. The results of this study present six main themes, namely transparency and data provenance, integrity and anti-manipulation, accountability and traceability, standardization and comparability, greenwashing mitigation, and implementation constraints and control design. Conceptually, verifiability, accuracy, governance, and information traceability receive the strongest conceptual contribution from blockchain characteristics. In addition, this study also develops a Web2 Proof of Concept (PoC) prototype that visualizes audit trails, multi-party approval, hashes, and timestamps, but has not yet implemented blockchain at a full technical level.

Analysis of Recruitment, Job Training, and Career Development on Employee Performance at Sarah Hospital in Medan

Nahdah Zakiyah Harahap, Juniarti Juniarti — Tue, 29 Sep 2026 13:23:33 +0700

This research is aimed at analyzing the impact of recruitment, job training, and career development on employee performance at Sarah Hospital in Medan. This study uses a descriptive quantitative approach with data processing through SPSS version 26. The population in this study is 160 permanent employees, while the sample consists of 62 respondents determined through probability sampling with a random sampling technique based on the Slovin formula at a 10% error rate. The results of the study present that recruitment contributes positively and significantly to employee performance with a t-count of 17.836 greater than the t-table of 2.00172. Job training also has a positive and significant effect on employee performance with a t-count value of 4.234 greater than the t-table of 2.00172. In addition, career development has a positive and significant effect on employee performance with a t-count value of 16.241 greater than the t-table of 2.00172. Simultaneously, recruitment, job training, and career development have a positive and significant effect on employee performance with an F-count value of 482.985 greater than the F-table of 2.76. The coefficient of determination value of 96% projects that variations in employee performance can be explained by these three variables, while the remaining 4% is caused by other factors outside the research model.

Computer Application Design for Preparing Financial Reports in Accordance with EMKM SAK Using Microsoft Visual Basic 6.0 at Singo Joyo Malang Crackers MSME

Febriana Nur Azizah, Dharmawan Iqbal Akbar, Hari Purnomo — Tue, 29 Sep 2026 13:23:59 +0700

Micro, Small, and Medium Enterprises (MSMEs) play an important role in Indonesia's economy. However, many business owners still face challenges in recording transactions and preparing financial statements. A common problem is that transactions are still recorded manually, which increases the risk of recording errors, delays in financial reporting, and limited financial information to support business decision-making. This study aims to design a computer application for preparing financial statements in accordance with the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Visual Basic 6.0 for Singo Joyo Malang Crackers MSME. The research employed the Research and Development (R&D) method with a case study approach and the ADDIE development model, consisting of the analysis, design, development, implementation, and evaluation stages. The application was developed using Microsoft Visual Basic 6.0 and integrated with a Microsoft Access database. The designed system is capable of managing purchase, sales, production, inventory, journal entries, accounts payable, accounts receivable, general ledger, fixed asset depreciation, and generating financial position statements, income statements, and notes to the financial statements in accordance with SAK EMKM. The results indicate that the application assists the MSME in recording transactions and preparing financial statements more effectively, systematically, and efficiently. Based on the feasibility test results, the application achieved a score of 85.54%, indicating that it is highly feasible for use.

The Influence of Financial Literacy on the Financial Management Behavior of Accounting Students at Dehasen University Bengkulu

Eben Sah Ramadano, Neri Susanti, Kamelia Astuty — Tue, 29 Sep 2026 13:24:25 +0700

This study is motivated by the increasing need for university students to understand financial management amid changing consumption patterns and the growing complexity of modern lifestyles. A low level of financial management ability may lead to consumptive behavior, difficulties in controlling expenses, and a lack of saving awareness among students. This study aims to determine the influence of financial literacy on the financial management behavior of students in the Accounting Study Program at Dehasen University. The research employed a quantitative method with an associative approach. The sample consisted of 100 respondents selected through questionnaires distributed to active students of the Accounting Study Program at Dehasen University. The data analysis techniques used in this study included validity testing, reliability testing, simple linear regression analysis, coefficient of determination analysis, and t-test analysis. The results of the study indicate that financial literacy has a positive and significant influence on students’ financial management behavior. This finding is supported by the results of the t-test, which show a significance value lower than 0.05, indicating that the research hypothesis is accepted. Furthermore, the coefficient of determination analysis reveals that financial literacy contributes 73.7% to students’ financial management behavior, while the remaining 26.3% is influenced by other factors outside the scope of this study. These findings confirm that the ability to understand financial concepts plays an important role in shaping students’ financial behavior to become more rational, disciplined, and responsible. Therefore, improving financial literacy can be considered a strategic effort to strengthen students’ financial management capabilities in a sustainable manner

The Influence of Professional Skepticism, Audit Evidence Quality, and Auditor Independence on Fraud Detection: The Moderating Role of Auditor Ethics

Miranda Adellya, Slamet Wahyudi — Tue, 29 Sep 2026 13:25:51 +0700

This study aims to examine the effects of professional ethics, locus of control, and work experience on tax consultants’ ethical decision-making and to investigate the moderating role of religiosity. A quantitative approach was employed, with data collected through questionnaires distributed to tax consultants and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results indicate that professional ethics, locus of control, and work experience have a positive and significant influence on ethical decision-making. Furthermore, religiosity significantly moderates the relationships between professional ethics, locus of control, work experience, and ethical decision-making. These findings suggest that stronger professional ethics, greater self-control, broader work experience, and higher religiosity encourage tax consultants to make more ethical and responsible decisions in accordance with professional codes of conduct and applicable tax regulations. The study contributes to the development of tax and professional ethics literature and provides practical insights for improving ethical decision-making among tax consultants.

The Mediating Role of Financial Literacy in the Relationship Between Financial Digitalization and the Operational Performance of Automotive SMEs in Lubuklinggau City

Meysia Pricilia, Eri Triharyati, Dian Wulansari, Dheo Rimbano — Tue, 29 Sep 2026 13:26:29 +0700

This study aims to analyze the effect of financial digitalization on the operational performance of Micro, Small, and Medium Enterprises (MSMEs) in the automotive sector in Lubuklinggau City, with financial literacy as a mediating variable. This research is motivated by the low level of technology adoption caused by limited knowledge, constrained access to devices, and the perception that financial digitalization is complex for micro-enterprises. In addition, the operational performance of automotive MSMEs in Lubuklinggau City has not yet been optimal in terms of time efficiency, cost efficiency, and business productivity. Furthermore, a lack of understanding of financial planning, working capital management, and the separation of personal and business finances has led many financial decisions to be made intuitively. The population and sample of this study consisted of all automotive sector MSMEs in Lubuklinggau City, totaling 177 business units. Data were collected through questionnaires, observations, and documentation. This study employed a causal associative quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis with the SmartPLS software through a bootstrapping procedure. The results of the analysis indicate that financial digitalization has a positive and significant effect on operational performance, with a T-statistic value of 11.136 and a p-value of 0.000. Financial literacy also has a positive and significant effect on operational performance, with a T-statistic value of 6.224 and a p-value of 0.000. Furthermore, financial literacy is proven to mediate the effect of financial digitalization on operational performance, with a T-statistic value of 6.114 and a p-value of 0.000.

Keywords : Financial Digitalization, Financial Literacy, Operational Efficiency

The Influence of Live Streaming and Digital Content on Consumer Purchase Decisions through TikTok @forumotolampung: A Case Study of PT Tunas Dwipa Matra Lampung

Zeo Eni Tisya, Trufi Murdiani, Agustia Wirandika — Tue, 29 Sep 2026 13:27:00 +0700

This study was motivated by the development of TikTok as a social media platform used by companies as a digital marketing medium to influence consumers' purchasing decisions through live streaming and digital content. This study aimed to analyze the effect of live streaming and digital content on consumers' purchasing decisions for Honda motorcycles through the TikTok account @forumotolampung, which serves as a promotional medium for PT Tunas Dwipa Matra Raden Intan, Lampung. This study employed a quantitative approach using a causal research design. Data were collected through an online questionnaire distributed to TikTok users who had watched live streaming and digital content on the @forumotolampung account. The sampling technique used was purposive sampling with a total of 100 respondents. The results showed that live streaming and digital content had a positive and significant effect on consumers' purchasing decisions, thereby contributing to the optimization of PT Tunas Dwipa Matra's digital marketing strategy.

The Influence of Digital Marketing and News Content Quality on Online News Reach on the Radar Lampung TV Website

Fanny Rizky Ardany, M. Rivaldo Putra, Trufi Murdiani, Jefri Ardi — Tue, 29 Sep 2026 13:27:32 +0700

This study is motivated by the importance of implementing digital marketing and delivering high-quality news content to improve online news reach on the Radar Lampung TV website. The study aims to analyze the influence of digital marketing and news content quality on online news reach on the Radar Lampung TV website. This research employed a quantitative approach with a causal research method. Data were collected through questionnaires distributed to users who had accessed and read news on the Radar Lampung TV website. The sampling technique used was purposive sampling involving 100 respondents. The results indicate that digital marketing and news content quality have a positive and significant effect on online news reach, both partially and simultaneously. The findings are expected to provide recommendations for Radar Lampung TV in optimizing digital marketing strategies and improving news content quality to expand information dissemination.

The Effect of Salary Perception and Career Opportunities on Final-Year Students' Interest in Working Abroad: A Case Study of Private Universities in Bengkulu City

Yevi Andriani, Merta Kusuma, Merta Kusuma — Tue, 29 Sep 2026 13:27:56 +0700

This study analyzes the effects of salary perception and career opportunities on final-year students' interest in working abroad at three private universities in Bengkulu City. A quantitative causal-survey approach was applied. The population consisted of 590 final-year Faculty of Economics and Business students from the 2023 cohort, and 118 respondents were selected as 20% of the population using proportional sampling. Data were collected through observation and a Likert-scale questionnaire and analyzed with SPSS 27 using descriptive analysis, instrument testing, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. Salary perception had a positive and significant effect on interest in working abroad (t=12.470; p<0.001), as did career opportunities (t=13.812; p<0.001). Both variables simultaneously had a significant effect (F=208.819; p<0.001). The adjusted R² of 0.780 indicates that the model explains 78% of the variance in students' interest, while career opportunities is the more dominant predictor (β=0.607).

Analysis of Financial Management Based on the Pesantren Accounting Guidelines at Murottalul Qur’an Nurul Huda Islamic Boarding School

Nurul Aulia Nisa, Laras Pratiwi — Tue, 29 Sep 2026 13:28:18 +0700

This study aims to analyze financial management and recording practices at the Murottalul Qur’an Nurul Huda Islamic Boarding School and evaluate their alignment with the 2024 Pesantren Accounting Guidelines (PAP) based on SAK Private Entities (SAK EP). Employing a qualitative descriptive case study approach, data were gathered through passive participant observation, structured interviews with five key informants (Head of Pesantren, Male Treasurer, Female Treasurer, and Roisah), and internal documentation analysis. The findings indicate that financial management remains manual (single-entry system) and fragmented between male and female student units. While transitioning syahriah payments to bank transfers successfully mitigated funds misuse, overall financial reporting fails to comply with PAP 2024 and ISAK 35 standards due to the absence of the Statement of Financial Position, Statement of Activities, Statement of Cash Flows, and Notes to Financial Statements. Main factors driving this gap include limited human resource competence, lack of an integrated accounting information system, and management's perception of accountability as a moral-religious stewardship duty rather than a formal compliance requirement.

The Influence of Herding and Overconfidence on Investment Intention in Cikampek

Dilan Azhar Firgian, Sihabudin Sihabudin, Robby Fauji — Tue, 29 Sep 2026 16:20:55 +0700

This study aims to examine the effects of herding and overconfidence on individuals’ investment interest in Cikampek City. The herding variable is measured through several key dimensions, including imitative behavior, market pressure, price movements, and social influence, while overconfidence is conceptualized through dimensions such as the overestimation of one’s own abilities, excessive confidence in expected outcomes, miscalibration in assessing risks and information, and the tendency to rely on past performance. Investment interest, as the dependent variable, reflects an individual’s tendency to be attracted to, seek information about, and form expectations when considering and intending to invest in instruments registered with the Indonesian Central Securities Depository (Kustodian Sentral Efek Indonesia/KSEI). This study adopts a quantitative approach using a survey method by distributing questionnaires to residents of Cikampek who show a personal interest in investment activities, with respondents selected through purposive sampling. The sample size was determined using the Lemeshow formula to ensure representativeness, and all data were analyzed using the Partial Least Squares (PLS) method with SmartPLS software to comprehensively examine the relationships among variables.

The Influence of Career, Incentives, and Human Resource Development on Employee Job Satisfaction at PT. Toko Distributor Indonesia Unggul Jakarta

Afro Afifah Siregar, Kholilul Kholik, Abdi Setiawan — Tue, 29 Sep 2026 16:21:17 +0700

This research aims to analyze the impact of career, incentives, human resource development on employee satisfaction in performing tasks in the company. This research uses quantitative research with an associative approach. The research population is employees who work in the company as many as 85 employees and sampling with 85 respondents saturated samples. The type of data is used that is primary data with the spread of questionnaires and the results are polished using SPSS software version 22. Data analysis is conducted through multiple linear regression for testing the relationship between independent and dependent variables. The results of the study that the career, incentives and development of human resources partially and simultaneously positively and significantly impact employee satisfaction in companies with the development of HR that have the highest influence on employee satisfaction with the highest regression value. The regression resulted in the equation Y=2,481+0.567X1+0.435X2+0.575X3. The results of the t test for the career gave the thitus value of 9,381 and significant of 0,000. Incentives have a thitus value of 3,587 and significant amount of 0.015. HR development has a thitus value of 8,444 and is significant of 0,000. The F test result gave the Fhitung score of 93,065 and was significant of 0,000. The H1, H2, H3, and H4 hypotheses are proven to be true and acceptable because the results of the study are in line with the hypothesis. The value of adjusted R² coefficient of 0.767 indicates that 76.7% of the variation in employee satisfaction can be explained by all three free variables, while the remainder is described by other variables that are not included in the research model. In addition, the strength of the relationship between free variables and bonded variables is classified as very strong with correlation coefficient value (R) of 0.808.

Analysis of Village Fund Management Accountability on Community Satisfaction in Suka Jaya Village, Besitang District, Langkat Regency

Agustina Marlina Br Sigalingging, Tengku Eka Susilawaty, Miftha Rizkina — Tue, 29 Sep 2026 16:21:41 +0700

This study aims to analyze the accountability of Village Fund management and community satisfaction in Suka Jaya Village, Besitang District, Langkat Regency. The research employed a descriptive quantitative approach, with data collected through questionnaires distributed to 100 respondents selected using a purposive sampling technique. The data were analyzed using descriptive analysis based on the percentage of respondents' answers for each research indicator. The results indicate that the accountability of Village Fund management is categorized as good, as reflected in positive community assessments of transparency, accountability, community participation, and compliance with regulations. In addition, community satisfaction with Village Fund management is also categorized as good, as demonstrated by positive assessments of service quality, information transparency, service fairness, community participation, and program benefits. The findings indicate that the implementation of accountability principles in Village Fund management has contributed to community satisfaction in Suka Jaya Village..

Factors Affecting Chili Commodity Income at Pangkalan Brandan Traditional Market, Langkat Regency

Alpindo Febrian, Uswatun Hasanah, Anggia Ramadhan — Wed, 30 Sep 2026 14:20:55 +0700

This study aims to examine the effects of chili prices, business capital, and business experience on the income of chili commodity traders at the Pangkalan Brandan Traditional Market, Langkat Regency. A quantitative approach with an associative research design was employed. The study involved 60 chili traders who were selected using a saturated sampling technique. Data were collected through questionnaires, observations, and interviews and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that chili prices, business capital, and business experience each have a positive and significant effect on traders' income. Simultaneously, these three variables also have a positive and significant influence on income. The coefficient of determination (R²) of 0.709 indicates that 70.9% of the variation in traders' income is explained by chili prices, business capital, and business experience, while the remaining 29.1% is influenced by other factors outside the research model. These findings provide practical insights for traders and policymakers in developing strategies to improve the income of chili commodity traders in traditional markets.

Analysis of Public Service Information System Website Development to Improve Access and Service Efficiency at Budi Gadai Indonesia Medan

Eva Melinda Tumanggor, Miftha Rizkina — Wed, 30 Sep 2026 14:22:02 +0700

This research was conducted at Budi Gadai Indonesia Medan. The objective was to analyze the development of a public service information system website to improve access and efficiency of services for the wider community. The population consisted of 50 employees working at the company. Saturated sampling was used to obtain a sample size of 50 respondents. Data collection techniques included literature studies and surveys, while data analysis techniques included validity and reliability tests, presentation analysis, mean value calculations, and respondent response rate (TCR) analysis. The results of this study indicate that the quality of public services provided by Budi Gadai Indonesia Medan through its official website meets the required functionality standards. Furthermore, public satisfaction as users of public information services showed a positive response. Ease of access to information, clarity of navigation, and time efficiency were the main factors supporting user satisfaction. Thus, the Budi Gadai Indonesia Medan website is able to support more effective, transparent, and accessible public services.

Analysis Of Accountability And Transparency In Village Financial Management (Case Study Of Klumpang Kampung Village)

Ginta Puspita, Hendra Saputra, Agus Tripriyono — Wed, 30 Sep 2026 14:21:23 +0700

This study aims to analyze the accountability and transparency of financial management in Klumpang Kampung Village, Hamparan Perak District, Deli Serdang Regency, across the five stages of village financial management as stipulated in Home Affairs Ministerial Regulation Number 20 of 2018, namely planning, implementation, administration, reporting, and accountability reporting. The study used a descriptive qualitative approach with data collection techniques in the form of semi-structured interviews, non-participant observation, and documentation, which were analyzed through data reduction, data presentation, and conclusion drawing and verification based on the Good Governance theoretical framework. The research informants consisted of the Village Treasurer and the Head of the Village Consultative Body (BPD), with triangulation from the village community. The results of the study indicate that accountability has been implemented quite well in three of the five stages (planning, implementation, and administration), but weakened in the reporting and accountability reporting stages due to limited human resources and delays in budget disbursement from the central/district government. Transparency in general is not optimal in most stages due to the minimal use of digital media, especially due to the inactivity of the village website. This study recommends strengthening human resource capacity, reactivating village websites, strengthening coordination with district governments, and increasing community participation.

The Influence of Population Size, Gross Regional Domestic Product (GRDP), Regional Expenditure, and Regional User Charges on Locally-Generated Revenue in Pematang Siantar City

Michael Saputra Silalahi, Galih Supraja, Vina Arnita — Wed, 30 Sep 2026 14:23:00 +0700

This study aims to analyze the effects of population size, Gross Regional Domestic Product (GRDP), regional expenditure, and regional retributions on the Local Genuine Revenue (PAD) of Pematang Siantar City from 2010 to 2023. Employing an associative quantitative approach, secondary time-series data (14 observations) sourced from BPS and BPKAD were analyzed using multiple linear regression via SPSS. The t-test results indicate that only GRDP has a positive and significant effect on PAD (Sig.=0.023), whereas population size, regional expenditure, and regional retributions show no significant effects (Sig.>0.05). Simultaneously (F-test), all four variables significantly affect PAD (F=17.752; Sig.=0.000) with a coefficient of determination R² of 0.888. This implies that the independent variables explain 88.8% of the variation in PAD. In conclusion, economic growth (GRDP) is the primary determinant of PAD, while other demographic and fiscal factors require governance optimization to achieve regional fiscal independence.

Analysis Of The Budget Realization Report (BRR) To Assess The Efficiency And Effectiveness Of The Financial Performance Of The North Sumatra Provincial Government

Leon Reynold Pakpahan, Puja Rizqy Ramadhan, Irawan Irawan — Wed, 30 Sep 2026 14:23:25 +0700

This study aims to examine the effectiveness and efficiency of the financial performance of the North Sumatra Provincial Government based on the Budget Realization Report (Laporan Realisasi Anggaran/LRA). Furthermore, the study provides an overview of the role of the Budget Realization Report in evaluating government financial performance. This research employed a descriptive qualitative method using a documentary analysis approach. It is classified as desk research because it relies on secondary data obtained from publicly available documents. The data sources included the Budget Realization Report (LRA), regional government financial statements, and supporting data collected from the official websites of the North Sumatra Provincial Government, the Audit Board of the Republic of Indonesia (BPK RI), and Statistics Indonesia (BPS). The analysis focused on regional financial reports covering the period from 2022 to 2024. Data were collected using purposive sampling, in which the selected documents met the criteria of the research variables. All data were obtained from the official public information portals of the North Sumatra Provincial Government. The findings indicate that the financial performance of the North Sumatra Provincial Government declined during the 2022–2024 period. This decline was reflected in a decrease in effectiveness from highly effective to moderately effective, while efficiency deteriorated from less efficient to inefficient. The Budget

Realization Report (LRA) proved to be an effective instrument for evaluating financial performance and supporting improvements in regional financial management.

Analysis of Budgeting Accountability in PPKS Handling Programs at the Medan City Social Service (A Case Study of Homeless People and Beggars)

Nabilla Kamil, Agus Tripiyono — Wed, 30 Sep 2026 14:24:00 +0700

This study aims to analyze the accountability of budgeting for the Social Welfare Service Enforcement Program (PPKS), especially for homeless people and beggars at the Medan City Social Service. The research uses a qualitative method that is quantified with data collection techniques through interviews and documentation. The informants in this study consist of parties involved in the budgeting process and implementation of the PPKS handling program. Analysis was carried out on budget planning indicators, budget implementation, and budget reporting and evaluation. The results of the study show that the accountability of the budgeting of the PPKS handling program at the Medan City Social Service in general has gone well and has met the principle of public accountability, even though there are still some technical obstacles in its implementation.

Transformation of GoTo Group's Financial Performance: DuPont and Statistical Analysis of Profitability Improvement (2022-2025)

Eko Pardamean Marbun, Nur Aliah, Riska Franita — Wed, 30 Sep 2026 14:24:56 +0700

This study aims to describe the financial performance development of PT GoTo Gojek Tokopedia Tbk (GoTo Group) during the 2022-2025 period using DuPont Analysis, as well as to illustrate the contributions of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) to Return on Equity (ROE). This study employs a descriptive quantitative approach using secondary quarterly time-series data from Q1 2022 to Q3 2025. The results indicate that GoTo Group's financial performance underwent a significant transformation, where ROE improved from

-33% at the end of 2022 to -1% in early 2025. Although the company experienced its deepest crisis in the fourth quarter of 2023 due to the non-cash impact of goodwill impairment post-deconsolidation of Tokopedia, the DuPont Analysis proves that this ROE improvement was primarily driven by enhancements in operational efficiency (NPM). NPM emerged as the component with the highest variability, contributing majorly to the ROE recovery. On the other hand, asset efficiency (TATO) showed a gradual upward trend, and the financial structure (EM) remained stable without relying on increased debt leverage. The conclusion of this study indicates that GoTo Group's profitability improvement is fundamental and potentially sustainable

as it is predominantly driven by operational efficiency gains

The Effect of a Digital-Based Public Information Disclosure System on the Quality of Regional Financial Reporting in the Medan City Government

Nursaida Harahap, Irawan Irawan, Anggi Pratama Nasution — Wed, 30 Sep 2026 14:25:31 +0700

The digital transformation of government governance fosters the hope that public information can be presented more rapidly and transparently. However, the availability of various digital channels at the local level does not automatically guarantee high-quality financial reporting. Addressing this gap, this study aims to measure the extent to which digital-based public information transparency influences the quality of local financial reporting within the Medan City Government. Transparency is assessed across three dimensions: ease of access to digital platforms, completeness of financial data, and the speed of information updates. A quantitative method was employed, utilizing primary data collected via a 1–5 Likert scale questionnaire from 35 financial reporting staff members across various Medan City regional government agencies (OPD); the data were subsequently analyzed using multiple linear regression in SPSS 26. Test results indicate that all instrument items were valid and reliable, satisfying classical assumption requirements. All three transparency dimensions were found to have a positive and significant impact on financial reporting quality—whether tested individually or collectively—with the model explaining approximately 45 percent of the data variance; among the three, the speed of information updates emerged as the most decisive factor. Consequently, the study concludes that strengthening digital information transparency systems—particularly regarding timeliness—is a strategic measure for local governments to enhance the quality of their financial reporting.

Analysis of the Effect of Labor Force, Education Level, and Investment on Economic Growth and Their Impact on Poverty in North Sumatra from 2016 to 2025

Ade Zufar Afif, Ahmad Fadlan, Anggia Ramadhan — Wed, 30 Sep 2026 14:25:55 +0700

This study aims to analyze the influence of the labor force, education levels, and investment on economic growth, as well as their impact on poverty in North Sumatra Province during the 2016 – 2025 period, with economic growth serving as an intervening variable. The study employs a quantitative approach, Path Analysis, and secondary data from Statistics Indonesia (BPS) analyzed using EViews 13. The results indicate that the labor force has a significant negative effect and education levels have a significant positive effect on economic growth, whereas investment has no significant effect. Regarding poverty, investment and economic growth have a significant negative effect, while the labor force and education levels do not have a significant effect. The Sobel test reveals that economic growth mediates only the influence of the labor force on poverty. These findings underscore the importance of improving workforce quality and fostering inclusive economic growth as strategies for poverty reduction in North Sumatra Province.

The Effect Of Digital Accounting Information System Utilization On The Quality Of Financial Reporting Of Micro, Small, And Medium Enterprises (Msmes) In Medan City

Irma Sihombing, Noviani Noviani, Yunita Sari Rioni — Wed, 30 Sep 2026 14:26:34 +0700

This study aims to examine and analyze the effect of digital Accounting Information System (AIS) utilization on the quality of financial statements among Micro, Small, and Medium Enterprises (MSMEs) in Medan City. The study is motivated by the relatively low level of digital AIS adoption among MSMEs and the suboptimal quality of their financial statements. Given the significant contribution of MSMEs to Indonesia's Gross Domestic Product (GDP) and national economic development, improving the quality of financial reporting has become increasingly important. This study employed a quantitative approach with an associative (causal) research design. Primary data were collected through questionnaires distributed to MSME owners in Medan City who had implemented digital Accounting Information Systems. The sample consisted of 93 respondents selected using a purposive sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, simple linear regression analysis, hypothesis testing (t-test), and the coefficient of determination (R²).The results are expected to indicate that the utilization of digital Accounting Information Systems has a positive and statistically significant effect on the quality of MSMEs' financial statements in Medan City. Higher levels of digital AIS utilization are associated with higher-quality financial statements, as reflected in the characteristics of relevance, reliability, understandability, and comparability. Therefore, the implementation of digital Accounting Information Systems can enhance the efficiency, accuracy, and timeliness of financial reporting, thereby supporting more effective decision-making for MSME owners. These findings are expected to contribute to the development of accounting practices and encourage the wider adoption of digital Accounting Information Systems among MSMEs.

The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (MSME) on the Quality of MSMEs Financial Statements in Medan City

Yayuk Sundari, Tia Novira Sucipto, Yunita Sari Rioni — Wed, 07 Oct 2026 01:05:06 +0700

This study aims to determine the level of implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (MSME), assess the quality of MSMEs' financial statements, and analyze the effect of MSME implementation on the quality of MSMEs' financial reporting. This study employed a descriptive quantitative research approach. The study population consisted of approximately 1,408 MSMEs. The sample was determined using the Slovin formula with a 10% margin of error, resulting in 93 respondents. Data were collected through questionnaires distributed to MSME owners and analyzed using statistical techniques, including validity testing, reliability testing, classical assumption testing, simple linear regression analysis, the t-test, and the coefficient of determination (R²). The results of the simple linear regression analysis indicate that the implementation of SAK EMKM has a significant effect on the quality of financial statements. Therefore, improving MSMEs' understanding and ensuring the consistent implementation of SAK EMKM are essential strategies for enhancing the quality of MSMEs' financial reporting.

The Influence Of Long Businesses, Accounting Knowledge, Perception Of Business Operators And Size On The Quality Of MSME Financial Statements ( Study Case In Klambir Lima Kampung Village)

Auna Syafitri, Nina Andriyani Nasution, Noviani Noviani — Tue, 20 Oct 2026 10:44:11 +0700

This study aims to test the impact of Long Business, Accounting Knowledge, Perception of Perception of Business Operators and Size on the Quality of MSME Financial Statements in Klambir Lima Kampung Village. Researchers apply associative research methods through a quantitative approach. MSME actors in Klambir Lima Kampung Village are the subject of population by involving 34 respondents based on purposive sampling criteria. The researcher collected data through the dissemination of questionnaires and processed them using multiple linear regression techniques through the SPSS application. Field findings revealed that the length of the business and the size of the business had a partial negative impact on the quality of MSME financial statements. On the other hand, Perception of the perpetrator has a positive influence, while Accounting Knowledge does not have a significant influence. However, all of these variables simultaneously still affect the quality of financial statements in the MSME unit. Therefore, the quality of MSME financial statements can be improved through the support of various factors that play a role.

The Influence of Taxpayers' Credibility and Attitudes on Taxpayer Compliance with Personal Branding as an Intervening Variable At KPP Pratama East Medan

Benjamin Gultom, Mesra B, Muhammad Isa Indrawan — Tue, 20 Oct 2026 10:44:35 +0700

This study aims to analyze the influence of taxpayers' credibility and attitudes on taxpayer compliance with personal branding as an intervening variable in KPP Pratama Medan Timur. This study uses a quantitative approach with a survey method. The research sample amounted to 100 respondents which were determined using a purposive sampling technique based on the criteria of active individual taxpayers. Data was collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3.0. The results of the study show that credibility has a positive and significant effect on taxpayer compliance and personal branding. Taxpayers' attitudes also have a positive and significant effect on taxpayer compliance and personal branding. In addition, personal branding has a positive and significant effect on taxpayer compliance. The results of the indirect influence test showed that personal branding was able to mediate the influence of taxpayers' credibility and attitudes on taxpayer compliance significantly. The determination coefficient value showed that the credibility and attitude of taxpayers were able to explain personal branding by 35.7 percent, while taxpayer compliance could be explained by credibility, taxpayer attitude, and personal branding by 53.1 percent. These findings show that increasing the credibility of tax officers and forming a positive attitude of taxpayers can strengthen personal branding which ultimately encourages increased taxpayer compliance at KPP Pratama Medan Timur.

Analysis Of The Use Of The Core Tax Administration System In Improving Taxpayer Compliance At KPP Pratama Medan Petisah

Dhea Indriati Sihaloho, Hendra Saputra, Handriyani Dwilita — Tue, 20 Oct 2026 10:45:00 +0700

This study aims to describe the implementation of the Core Tax Administration System (CoreTax) and the level of corporate taxpayer compliance at KPP Pratama Medan Petisah. A descriptive quantitative approach was employed using purposive sampling involving five corporate taxpayers as respondents. Data were collected through questionnaires and interviews and analyzed using descriptive statistics to portray the implementation of CoreTax and the level of taxpayer compliance. The findings indicate that the implementation of CoreTax was categorized as fairly good, with a percentage of 59.2%, while corporate taxpayer compliance was categorized as good, with a percentage of 78.4%. The results demonstrate that CoreTax has supported tax administration through integrated services and improved monitoring of tax obligations, although the ease of system use remains an aspect requiring further improvement. This study provides empirical evidence regarding the implementation of CoreTax at the operational level and offers practical insights for the Directorate General of Taxes in enhancing the quality of digital tax administration services.

The Effect Of Digital Service Quality And Ease Of Use Of The Coretax Application On Taxpayers' Decisions Through Trust As An Intervening Variable At KPP Pratama Lubuk Pakam

Dhani Ahmad Fauzi Lubis, Husni Muharram Ritonga, Elfitra Desy Surya — Tue, 20 Oct 2026 10:45:24 +0700

This study aims to analyze the influence of the quality of digital services and the ease of use of the Coretax application on taxpayers' decisions with trust as an intervening variable in taxpayers at KPP Pratama Lubuk Pakam. This study uses a quantitative approach with a survey method. The research sample amounted to 362 respondents who were determined using the probability sampling technique with the Slovin formula. Data was collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3.0. The results of the study show that the quality of digital services has a positive and significant effect on taxpayers' trust and decisions. Ease of use also has a positive and significant effect on taxpayers' trust and decisions. In addition, trust has a positive and significant effect on taxpayers' decisions. The test results also prove that trust is able to mediate the influence of digital service quality and ease of use on taxpayer decisions. These findings show that improving the quality of digital services and the ease of use of the Coretax application can strengthen taxpayer trust, which ultimately encourages an increase in taxpayer decisions in using the Coretax system at KPP Pratama Lubuk Pakam.

Transformation of GoTo Group's Financial Performance: DuPont and Statistical Analysis of Profitability Improvement (2022-2025)

Eko Pardamean Marbun, Nur Aliah, Riska Franita — Tue, 20 Oct 2026 10:45:47 +0700

Analysis of the Influence of Income, Lifestyle and Financial Literacy on Saving Interest ( Case Study on Students of Universitas Pembangunan Panca Budi Medan )

Ira Kartika Rosa Sibuea, Aulia Aulia — Tue, 20 Oct 2026 10:46:23 +0700

In the digital era, saving behavior is crucial for financial well-being, but the financial literacy gap poses challenges in fostering students' interest in saving. This study aims to analyze the influence of income, lifestyle, and financial literacy on students' interest in saving at Panca Budi University, Medan, both partially and simultaneously. The research approach uses an associative quantitative method. The study population included all 307 students in the 2022 Management study program, and using the Slovin formula with a 10% error rate, 75 students were selected as samples. Primary data were obtained by distributing questionnaires using a Likert Scale with a value range of 1-5. The collected data were then analyzed using multiple linear regression with the help of SPSS version 27 software, after meeting the prerequisites for validity, reliability, and classical assumption tests. The results of the study prove that: 1). Income has a positive and significant effect on Interest in Saving, 2). Lifestyle has a positive and significant effect on Interest in Saving, 3). Financial Literacy has a positive and significant effect on Interest in Saving. Simultaneously, the three independent variables significantly influenced savings interest, with a calculated F-value of 142.607 (p = 0.001). This model has a strong predictive power of 85.2% (Adjusted R² = 0.852). Meanwhile, 14.8% of the variation in savings interest was influenced by other factors not included in this research model. These results indicate that besides income, lifestyle, and financial literacy, there are still other variables that influence savings interest.

Monetary Stability and Indonesian Economic Growth: an Empirical Vector Errors Correction Model (Vecm) Approach

Trioni Narvitalova, Rusiadi Rusiadi — Tue, 20 Oct 2026 11:23:29 +0700

This study aims to analyze the effects of inflation, interest rates, money supply, and exchange rates on Indonesia's economic growth during the 2011–2025 period. The research employed a quantitative explanatory approach using secondary data obtained from Statistics Indonesia (BPS), Bank Indonesia (BI), and the World Bank. Data were analyzed using the Vector Error Correction Model (VECM) to examine both short-run and long-run relationships. In addition, Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) analyses were conducted to evaluate the dynamic responses and relative contributions of monetary variables to economic growth. The findings indicate that, in the long run, interest rates, inflation, and exchange rates significantly influence economic growth, while the money supply does not have a significant long-run effect. In the short run, money supply and exchange rates exert a more dominant influence on economic growth. The IRF results reveal that economic growth gradually returns to equilibrium following monetary policy shocks, whereas the FEVD results demonstrate that money supply and exchange rates contribute the largest share to the forecast error variance of economic growth. These findings imply that effective monetary policy should be complemented by coordinated fiscal policy to maintain macroeconomic stability and promote sustainable economic growth.

Analysis of the Potential of Land and Building Tax (PBB) and Restaurant Tax in Increasing Local Own-Source Revenue (PAD) of Medan City: A Case Study at the Medan City Regional Revenue Agency

Steven Anugerah Waruwu, Junawan Junawan, Noviani Noviani — Tue, 20 Oct 2026 11:23:51 +0700

The purpose of this study is to analyze the potential of Land and Building Tax (Pajak Bumi dan Bangunan/PBB) and Restaurant Tax in increasing the Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) of Medan City, to examine the contribution of Land and Building Tax (PBB) and Restaurant Tax to the Local Own-Source Revenue of Medan City, and to evaluate the effectiveness of Land and Building Tax (PBB) and Restaurant Tax revenues in enhancing the Local Own Source Revenue of Medan City. This study employed a quantitative descriptive research method. The research was conducted at the Regional Revenue Agency of Medan City. Land and Building Tax and Restaurant Tax are important sources of regional tax revenue that play a significant role in supporting the increase of Local Own-Source Revenue. The results of the study indicate that both Land and Building Tax and Restaurant Tax have considerable potential to increase the Local Own Source Revenue of Medan City, as reflected by their average potential ratios of 131.27% and 114.62%, respectively, during the 2021–2025 period. The contribution of Land and Building Tax to the Local Own-Source Revenue is greater than that of Restaurant Tax, with an average contribution of 19.07%, while Restaurant Tax contributes an average of 9.74%. In terms of effectiveness, Restaurant Tax revenue demonstrates a higher average effectiveness rate of 87.70%, compared to the effectiveness of Land and Building Tax revenue, which averages 77.41%.

Analysis of Financial Statement Preparation Based on SAK EMKM for Aqsa Laundry MSME in Sendang Rejo

Sri Miranty Siregar, Hendra Saputra, Fitri Yani Panggabean — Tue, 20 Oct 2026 11:24:13 +0700

Through this study, the author dissects the preparation of financial statments based on SAK EMKM at Aqsa Laundry MSME in Sendang Rejo Village. A descriptive qualitative approach was chosen as the main method, where field data collection was conducted through direct observations, interviews, and gathering financial documents in the form of financial records and information from the business owner. The data were subsequently analized to produce a standardized financial reporting format consisting of the statement of financial statement position, follewed by the income statement, and the notes to financial statements. Field data indicate that financial bookkeeping at Aqsa Laundry MSME has not yet implemented SAK EMKM standards. This is because the transaction recording carried out by the owner has been very simple, limited to manually recording cash inflows and outflows. Therefore, this study designs SAK EMKM based financial statements to make Aqsa Laundry’s bookkeeping more structured and assist the owner in business decision making. Cvbnm

Analysis of the Accounting Information System for the Sales and Cash Receipts Cycle in Enhancing Internal Control at PT Asia Raya Technology Medan

Suci Ralita Lestari, Wan Fachruddin, Meigia Nidya Sari — Tue, 20 Oct 2026 12:45:30 +0700

This study aims to analyze the implementation of the accounting information system in the sales and cash receipts cycle to enhance internal control at PT Asia Raya Technology Medan. A qualitative approach with a descriptive case study method was employed. Data were collected through interviews, observations, documentation, and literature review, and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that the accounting information system has supported sales and cash receipts activities through computerized transaction recording, faster financial reporting, and the implementation of internal control mechanisms, including segregation of duties, transaction authorization, and restricted system access. However, several weaknesses were identified, such as inconsistent authorization procedures, occasional data entry errors, and the absence of an independent internal audit function. This study provides insights into the importance of integrating accounting information systems with internal control to improve transaction management effectiveness in technology-based companies.

Analysis of Product Quality, Service Quality, and Brand Awareness on Customer Satisfaction at Pt Exzer Amsal Mandiri

Hery Formalia Simanjuntak, Annisa Febrina — Tue, 20 Oct 2026 12:46:00 +0700

This study aims to analyze the effect of product quality, service quality, and brand awareness on customer satisfaction at PT Exzer Amsal Mandiri, both partially and simultaneously. This research employed an associative quantitative approach using a survey method. The population consisted of 52 customers who made repeat transactions in 2025, and the entire population was selected as the sample through saturated sampling. Data were collected through Likert-scale questionnaires, observation, and documentation, and were analyzed using multiple linear regression with SPSS. The results show that product quality has no significant effect on customer satisfaction, while service quality has a positive and significant effect and is the most dominant variable. Brand awareness has no significant effect on customer satisfaction. Simultaneously, product quality, service quality, and brand awareness have a positive and significant effect on customer satisfaction. The Adjusted R-Square value of 0.719 indicates that 71.9% of the variation in customer satisfaction can be explained by the three independent variables.

The Influence Of Technological Development, Business Competition, And Business Income On The Business Development Of Msme Entrepreneurs In Medan City In The Digitalization Era

Fauzan Azima, Roro Rian A gustin, Dian Septiana Sari — Tue, 20 Oct 2026 12:46:20 +0700

This study was conducted to analyze the influence of technological advancement, business competition, and business income on the business development of Micro, Small, and Medium Enterprises (MSMEs) in Medan City during the digitalization era. A quantitative approach with a causal associative research design was employed to examine the cause-and-effect relationships among the variables under investigation. The population consisted of 33 MSME owners, all of whom were included as research respondents using a census sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The findings reveal that technological advancement has a positive and significant effect on business development. Furthermore, business competition also exerts a positive and significant influence on business development. Likewise, business income demonstrates a positive and significant effect on business development. Simultaneously, technological advancement, business competition, and business income significantly affect the development of MSMEs. The coefficient of determination indicates that these three variables collectively explain 81.1% of the variation in business development, while the remaining 18.9% is attributed to other factors beyond the scope of this study.

The Influence of Financial Literacy, Lifestyle, and Consumptive Behavior on Interest in Using Kredivo Among Management Program Students at Panca Budi Development University

Dwi Nur Fadillah, Maya Macia Sari — Tue, 20 Oct 2026 12:46:42 +0700

This quantitative study with an associative approach was conducted to examine the influence of financial literacy, lifestyle, and consumptive behavior on the interest of Management Study Program students at Panca Budi Development University in using Kredivo. Data for this research were collected through questionnaires distributed to 86 respondents selected using a purposive sampling technique. The analysis results indicate that all three independent variables have a positive and significant effect, both partially and simultaneously. This implies that the combination of financial understanding, modern lifestyle demands, and a high consumerist tendency further drives students to utilize this Buy Now Pay Later (BNPL) service. Based on the instrument testing results, all items in the questionnaire met the criteria for validity and reliability. Furthermore, classical assumption testing demonstrated that the regression model met the analytical requirements, as the data were normally distributed and free from multicollinearity and heteroscedasticity. The coefficient of determination, test revealed that the three independent variables contribute 69% to the interest in using Kredivo, while the remaining 31% is influenced by other factors outside this research model. Based on these findings, students are expected to enhance their financial literacy to manage their personal finances more wisely, ensuring that future use of Pay Later services is well-planned and remains within their financial limits.

The Impact Of Profitability, Liquidity, And Leverage On Profit Growth In Automotive And Component Companies Listed On The Indonesia Stock Exchange

Lia Lestari, Puja Rizqy Ramdhan — Tue, 20 Oct 2026 15:40:26 +0700

This study aims to examine and analyze the influence of profitability, liquidity, and leverage on profit growth in automotive and component companies listed on the Indonesia Stock Exchange. The study covers the 2020–2025 period and includes 12 companies. This is a causal-associative study. The population consists of automotive and component companies listed on the Indonesia Stock Exchange; a census sampling method was employed, resulting in a total sample size of 72 data points. Data analysis methods include multiple linear regression, classical assumption testing, and hypothesis testing. The results indicate that profitability and liquidity have a significant partial effect on profit growth, whereas leverage does not have a significant effect on profit growth in automotive and component companies listed on the Indonesia Stock Exchange during the 2020–2025 period. Profitability, liquidity, and leverage collectively (simultaneously) have a significant effect on profit growth in automotive and component companies listed on the Indonesia Stock Exchange during the 2020–2025 period.

The Effect of Product Quality, Store Atmosphere, and Price Perception on Customer Satisfaction with Service Quality as an Intervening Variable Among Gen Z at Lara Coffee

Umma Padillah, Yana Diana, Ocdy Amelia — Tue, 20 Oct 2026 15:40:52 +0700

This study aims to analyze the effect of product quality, store atmosphere, and price perception on Generation Z customer satisfaction, with service quality as an intervening variable, at Lara Coffee, a coffee shop in Medan City that experienced an 18.79% decline in visitors in 2025. A quantitative approach was applied through a survey of 91 Generation Z respondents selected using accidental sampling. Data were analyzed using Structural Equation Modeling with a Partial Least Squares approach (SEM-PLS) using SmartPLS 4.0. The results show that product quality, store atmosphere, and price perception each have a positive and significant effect on both service quality and customer satisfaction directly. Service quality also has a positive and significant effect on customer satisfaction and is able to mediate the effect of product quality, store atmosphere, and price perception on customer satisfaction. Service quality is the strongest determinant of customer satisfaction (β = 0.656). The research model explains 66.8% of the variance in customer satisfaction and 70.4% of the variance in service quality. These findings imply that improving service quality should become a strategic priority for coffee shops in maintaining Generation Z customer satisfaction and loyalty.

The Effect of Job Satisfaction, Leadership, and Training on the Work Quality of SPKT Members at Polres X

Maya Rizaniarti, Abdul Hamid — Tue, 20 Oct 2026 15:41:18 +0700

The work quality of Integrated Police Service Center (SPKT) personnel is essential for consistent, professional, responsive, and accountable police services. This study examines the effects of job satisfaction, leadership, and training on the work quality of SPKT personnel at Polres X. A quantitative explanatory, cross-sectional design was employed. All 51 SPKT personnel were included through a census technique, while data were collected using a five-point Likert questionnaire and analyzed with SPSS version 29 through instrument testing, classical assumption testing, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The findings show that job satisfaction has a positive but statistically insignificant effect on work quality (p=0.599), whereas leadership and training have positive and significant effects (both p=0.001). Simultaneously, the three predictors significantly affect work quality, with an Adjusted R² of 0.830. The results indicate that improving work quality should primarily emphasize effective leadership and systematic, continuous training while maintaining job satisfaction as an organizational support factor.

The Effect Of Promotion And Brand Equity On Product Purchasing Decisions At PT Weigo Houseware Medan

Alpina Sitorus, Yossie Rossanty, Fitra Arlina — Tue, 20 Oct 2026 15:41:46 +0700

This study aims to examine the effect of promotion and brand equity on product purchasing decisions at PT Weigo Houseware Medan. The problem addressed in this study is the decline in consumers and sales from 2021 to 2025, which indicates that purchasing decisions require further analysis through relevant marketing factors. This research used an associative quantitative approach. The population consisted of 1,273 consumers during January to June 2025, and 96 respondents were selected using the Slovin formula. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with SPSS 24. The results show that promotion has a positive and significant effect on purchasing decisions with a regression coefficient of 0.334, t-value of 3.846, and significance of 0.000. Brand equity also has a positive and significant effect with a regression coefficient of 0.485, t-value of 5.912, and significance of 0.000. Simultaneously, promotion and brand equity significantly affect purchasing decisions with an F-value of 83.526 and significance of 0.000. The adjusted R square value of 0.635 indicates that 63.5% of purchasing decisions can be explained by promotion and brand equity. Brand equity is the dominant variable in the model.

The Effect of Internal Job Transfers and Labor Utilization Efficiency on Work Unit Productivity at PTPN IV Regional I Bangun Estate

Nur ‘Ainun Rahma Lubis, Muhammad Yalzamul Insan, Nashrudin Setiawan — Tue, 20 Oct 2026 15:42:28 +0700

PTPN IV Regional I Kebun Bangun is a palm oil plantation operating under the Indonesian Sustainable Palm Oil (ISPO) standards. Following its organizational transformation into PalmCo, the company implemented internal mobility as a strategic policy to maintain operational effectiveness. This study aims to examine the effects of internal mobility and labor utilization efficiency on work unit productivity. A quantitative approach with an explanatory research design was employed. The population consisted of 59 respondents, including management staff, field foremen (mandor), and administrative clerks (krani), using a saturated sampling (census) technique. Data were collected through questionnaires and documentation of production reports and workforce records. The findings reveal that internal mobility has a positive and significant effect on work unit productivity (β = 0.511; p < 0.05). Labor utilization efficiency also has a positive and significant effect (β = 0.532; p < 0.05) and is identified as the dominant predictor. Simultaneously, both independent variables significantly influence work unit productivity (F = 192.794), with a coefficient of determination (R²) of 0.873. These findings indicate that competency-based internal mobility and improved labor utilization efficiency are key factors in enhancing work unit productivity.

The Influence of Financial Literacy, Lifestyle, And Online Shopping On Financial Management In New Students at Panca Budi Development University

Pebrilia Amanda Hada, Geby Citra Ananda, Noni Ardian — Tue, 20 Oct 2026 15:42:57 +0700

The convenience of digital transactions has reshaped how students behave as consumers, particularly in online shopping practices, which may foster consumptive habits that affect their personal financial management. This study was designed to measure how far financial literacy, lifestyle, and online shopping influence the financial management of new students at Universitas Pembangunan Panca Budi, both individually and jointly. A quantitative descriptive design was applied. The population comprised 169 active students of the 2025 Management Study Program cohort, with 72 respondents obtained through accidental sampling. Data were gathered using a Likert-scale questionnaire and processed through validity tests, reliability tests, classical assumption tests, and multiple linear regression with SPSS. The processed results show that financial literacy and lifestyle each contribute a significant positive effect on financial management, whereas online shopping shows no significant partial effect. When tested jointly, the three independent variables prove to have a significant positive effect, contributing 81.7%. These findings reinforce that strengthening financial literacy and lifestyle awareness are key to healthier student financial management, regardless of how intensively they shop online.

The Impact of Service Quality and Trust on Customer Loyalty, with Customer Satisfaction as Mediating Variable, at CV. Aulia Berkah Utama

Nurhaliza Harahap, Firman Ario, Megasari Gusandra Saragih — Tue, 20 Oct 2026 15:43:26 +0700

This study aims to analyze the influence of service quality and customer trust on customer loyalty, with customer satisfaction serving as a mediating variable, at CV. Aulia Berkah Utama in Medan City. A quantitative approach was employed, utilizing a sample of 100 respondents who were customers of the company's AC service. Data collection was conducted via questionnaires, while data analysis utilized the Partial Least Squares (PLS) method with the aid of SmartPLS software. The results indicate that service quality and customer trust have a positive and significant impact on customer satisfaction. Customer satisfaction also has a positive and significant impact on customer loyalty. However, service quality and customer trust do not have a direct, significant impact on customer loyalty. Mediation analysis reveals that customer satisfaction mediates the influence of service quality and customer trust on customer loyalty. These findings suggest that enhancing customer loyalty is most effectively achieved by improving service quality and trust, thereby fostering customer satisfaction. Consequently, the company needs to continuously improve service quality, transparency, and professionalism to build customer satisfaction and loyalty in a sustainable manner.

The Influence of Product Quality, Price, and Promotion on Roti'o Customer Satisfaction at Suzuya Medan Marelan

Nurya Annisa Fitri, Hendra Utama, Dian Septiana Sari — Tue, 20 Oct 2026 15:43:52 +0700

This study was conducted to determine and examine the extent to which product quality, price, and promotional activities influence customer satisfaction of Roti’O at Suzuya Medan Marelan. This research employed a quantitative approach with a causal associative research design to analyze the cause-and-effect relationships among the variables under investigation. The data were obtained from 96 respondents who were selected as the research sample. Data collection was carried out using a questionnaire instrument, and the collected data were subsequently analyzed using multiple linear regression analysis. The results of the hypothesis testing revealed that product quality had a positive and significant effect on customer satisfaction. In contrast to product quality, the price variable showed a negative effect; however, it remained statistically significant in influencing customer satisfaction. Furthermore, the promotion variable was also proven to have a positive and significant contribution to increasing customer satisfaction. Simultaneously, the three independent variables, namely product quality, price, and promotion, had a significant influence on customer satisfaction, with a coefficient of determination value of 61.7%. This research confirms that implementing appropriate strategies in maintaining product quality, establishing suitable pricing policies, and improving promotional effectiveness are important factors in creating and sustaining

customer satisfaction

Analysis of Public Service Information Systems in Improving the Quality of Public Services

Rinawati Tumanggor, Renny Maisyarah — Tue, 20 Oct 2026 15:44:15 +0700

Public service is one of the primary functions of government in meeting the needs of the community. The quality of public service is an important measure in assessing the success of government administration because good service reflects responsive, transparent, accountable, and citizen-oriented governance. This study uses a qualitative approach with descriptive methods because it aims to analyze and describe in depth the village financial system and its role in improving the performance of village officials in preparing financial reports. Based on the results and discussion, it can be concluded that the public service information system plays a crucial role in improving the quality of public service. Information systems help improve information availability, ease of access, speed of service, transparency, accountability, and handling of public complaints

Factors that Influence the Welfare of Palm Oil Farmers in Musam Village, Bahorok District, Langkat Regency

Ade Linia Br Bangun, Annisa Ilmi Faried, Suhendi Suhendi — Tue, 20 Oct 2026 15:44:50 +0700

This study was designed to examine the extent to which fresh fruit bunch (FFB) prices, farm productivity, business capital availability, education level, landholding size, and rural infrastructure conditions contribute to the welfare of oil palm smallholders, positioning household income as an intervening variable, using the case of Musam Pembangunan Village, Bahorok District, Langkat Regency. A quantitative-associative design was applied through a structured questionnaire distributed to the entire population of 67 oil palm farming households using a saturated sampling technique. Data were processed through path analysis assisted by IBM SPSS Statistics version 25. The findings indicate that landholding size is the only predictor that has a positive and significant effect on income, while education and infrastructure are proven to have a positive and significant effect on farmers' welfare. Palm oil price, productivity, business capital, and infrastructure were not proven to significantly affect income, and income itself did not significantly affect welfare, so its mediating role could not be statistically confirmed. The study concludes that improvement in farmers' living standards is not solely determined by the economic dimension, but is also reinforced by strengthening human resource quality and infrastructure development as pillars supporting rural regional development.

The Influence of Digital Promotion and Branding on Marketing Strategy at PT Ibnu Sada Jaya

Aksa Cahyadi, Mesra B., Nurafrina Siregar — Tue, 20 Oct 2026 16:18:02 +0700

This study aims to analyze the influence of digital promotion and branding on consumer purchasing decisions at PT Ibnu Sada Jaya. The rapid advancement of information technology and the transformation of digital marketing have encouraged service companies to utilize digital media and branding strategies to enhance their competitive advantage. However, the effectiveness of digital promotion and branding in influencing consumer purchasing decisions within the service sector remains inconsistent, necessitating further investigation. This study employed a quantitative approach using a survey method by distributing questionnaires to 100 respondents. Data were analyzed using validity and reliability tests, multiple linear regression analysis, and data visualization through scatter plots and heat maps. The results indicate that digital promotion and branding do not have a significant effect on consumer purchasing decisions. This finding is supported by the regression analysis, which shows significance values of 0.520 for digital promotion and 0.802 for branding, both exceeding the significance threshold of 0.05. Furthermore, the coefficient of determination (R²) of 0.005 indicates that digital promotion and branding account for only 0.5% of the variation in purchasing decisions, while the remaining 99.5% is explained by other factors outside the scope of this study. The findings suggest that purchasing decisions in the service sector are more strongly influenced by service quality, business relationships, previous collaboration experience, and consumers' trust in the company. This study contributes to the development of service marketing strategies by emphasizing the integration of digital communication, strengthening customer relationships, and continuously improving service quality.

The Influence Of Leadership, Work Culture, And Intrinsic Motivation On Teacher Performance Through Job Satisfaction At SMAN 1 Kuala Langkat Regency

Syahrizal Ginting, Yohny Anwar, Darmilisani Darmilisani — Tue, 20 Oct 2026 16:18:21 +0700

This study aims to test and analyze the influence of leadership, work culture, and intrinsic motivation on teacher performance through job satisfaction at SMA Negeri 1 Kuala, Lalat Regency. This study uses a quantitative approach with a survey method. The population in this study is all teachers at SMA Negeri 1 Kuala as many as 60 people. Because the population is less than 100 people, the entire population is used as a research sample. Data was collected through a questionnaire with a Likert scale and analyzed using Partial Least Squares Structural Equation Modeling through the SmartPLS 3.0 program. The results of the study show that leadership has a positive and significant effect on teacher performance and job satisfaction. Work culture also has a positive and significant effect on teacher performance and job satisfaction. Intrinsic motivation has a positive and significant effect on teacher performance and job satisfaction. In addition, job satisfaction has a positive and significant effect on teacher performance. The results of the indirect influence test showed that job satisfaction was able to mediate the influence of leadership, work culture, and intrinsic motivation on teacher performance. The R-square value shows that leadership, work culture, and intrinsic motivation can explain job satisfaction by 40.4%. Meanwhile, leadership, work culture, intrinsic motivation, and job satisfaction were able to explain teacher performance by 51%. Thus, improving teacher performance can be done through strengthening the principal's leadership, a positive work culture, intrinsic motivation of teachers, and job satisfaction.

Analysis of Factors Affecting the Production of Curly Red Chili Farmers in Silaumarawan Village, Dolok Silau District, Simalungun Regency

Jevindo Purba, Suhendi Suhendi, Ahmad Fadlan — Tue, 20 Oct 2026 16:18:55 +0700

This study aims to analyze the factors influencing the production of curly red chili farmers in Silaumarawan Village, Dolok Silau District, Simalungun Regency. The study used a quantitative approach with a sample of 96 farmers selected using the Slovin formula. Data collection was conducted through questionnaires, while data analysis used Confirmatory Factor Analysis (CFA), multiple linear regression, and classical assumption tests. The results of the CFA analysis indicate that there are three main factors representing the research variables: climate change, distribution, and capital. The results of the multiple linear regression indicate that partially climate change has a positive and significant effect on farmer production, while distribution and capital have no significant effect. Simultaneously, all three variables have a significant effect on farmer production. The Adjusted R Square value of 0.642 indicates that 64.2% of the variation in farmer production can be explained by climate change, distribution, and capital, while the remainder is influenced by other factors outside the research model. The results of this study are expected to be a consideration for farmers and the government in formulating strategies to increase the productivity of curly red chili farming in a sustainable manner.

Monetary Policy Analysis on Economic Growth and Poverty Rate in North Sumatra Province

Lidya Permata Sari, Lia Nazliana Nasution, Dwita Sakuntala — Tue, 20 Oct 2026 19:34:29 +0700

This study was compiled to examine the reciprocal relationship between inflation, interest rates, money supply, economic growth, and poverty levels in North Sumatra Province during the period from 2009 to 2024. The data used in this study are secondary, collected from the Central Statistics Agency (BPS), Bank Indonesia, and several other relevant supporting sources. To overcome the interdependence between variables, the analysis was carried out using a simultaneous equation model through the Two Stage Least Squares (TSLS) approach. The results of the estimation show that in the first equation, inflation, interest rates, money supply, and poverty level together have a significant influence on the economic growth of North Sumatra Province, as seen from the Prob(F-statistic) value of 0.0451. Meanwhile, in the second equation, inflation, interest rates, and economic growth together also have a significant effect on the poverty rate, with a Prob(F-statistic) value of 0.0020. The determination coefficient (R²) obtained shows the ability of the variables in the model to explain the variation in economic growth of 47.58% and the variation in poverty rate of 74.79%. The findings in this study show that there is a close relationship between monetary variables and economic growth and poverty levels, so that they affect each other economic conditions at the regional level

The Influence Of Organizational Culture, Compensation, And Job Satisfaction On Employee Performance With Retention As An Intervening Variable At PT. Adhi Karya (Persero) Tbk

Mahfud Mahfud, Kiki Farida Ferine, Darmilisani Darmilisani — Tue, 20 Oct 2026 19:34:53 +0700

The research problem is based on the importance of improving employee performance, which is influenced by various organizational and human resource factors. The variables used in this study include organizational culture, compensation, job satisfaction, employee retention, and employee performance. The population consisted of 50 employees. A saturated sampling technique was applied, in which all members of the population were used as research samples. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that organizational culture does not have a significant effect on employee performance but has a positive and significant effect on employee retention. Job satisfaction has a positive and significant effect on both employee performance and employee retention. Compensation does not have a significant effect on either employee performance or employee retention. Employee retention has a positive and significant effect on employee performance. The indirect effect analysis reveals that employee retention fully mediates the relationship between organizational culture and employee performance and partially mediates the relationship between job satisfaction and employee performance. However, employee retention does not mediate the relationship between compensation and employee performance. The findings conclude that employee retention plays a crucial role in improving employee performance.

The Influence Of Organizational Factors On The Efficiency Of Local Government Procurement Processes Through The Effectiveness Of E-Catalog Version 6

Bunga Nauli Saaba, Annisa Ilmi Faried, Rahmad Sembiring — Tue, 20 Oct 2026 19:35:13 +0700

The government introduced the Electronic Catalog (E-Catalog) Version 6 as a tool to digitize the procurement of goods and services within local governments; consequently, the success of its implementation depends heavily on the readiness of various organizational factors. Unfortunately, prior research has rarely positioned system implementation effectiveness as a link between organizational factors and procurement process efficiency, leaving the causal mechanisms empirically unmapped. This study analyzes the influence of human resource competence, digital infrastructure, internal organizational policies, and inter-unit coordination on the efficiency of goods and services procurement—both directly and through the mediating role of E-Catalog Version 6 implementation effectiveness—within the Tebing Tinggi City Government. A quantitative approach utilizing path analysis was employed. Likert-scale questionnaires were distributed to 90 officials involved in the procurement process—selected via proportionate stratified random sampling from a population of 116—and the data were processed using Jamovi software (version 2.7). Internal organizational policies (β = 0.251; p = 0.016) and inter-unit coordination (β = 0.380; p < 0.001) were found to significantly influence the effectiveness of E-Catalog Version 6 implementation, whereas human resource competence and digital infrastructure did not. In turn, the effectiveness of E-Catalog Version 6 implementation significantly influenced procurement efficiency (β = 0.671; p < 0.001). None of the four organizational factors had a direct effect on procurement efficiency; instead, they exerted a significant indirect effect through full mediation, with mediation magnitudes ranging from 75.3% to 94.4%. The effectiveness of digital system implementation serves as the central mechanism bridging organizational factors and procurement efficiency. Therefore, the strengthening of internal policies and inter-unit coordination should be directed toward enhancing the effectiveness of system implementation, rather than merely increasing organizational capacity in a fragmented manner.

The Effect of Local Revenue Expected on Regional Expenditure in Sumatra Provincial City Districts

Reva Putri Arihan, Ayu Kurnia Sari — Tue, 20 Oct 2026 19:35:37 +0700

This study aims to analyze the influence of Regional Original Revenue on Regional Expenditure in districts/cities in North Sumatra Province. Regional Original Revenue is one of the sources of regional revenue that reflects the ability of local governments to explore local economic potential, while Regional Expenditure. This study uses a quantitative approach with secondary data in the form of financial statements or regency/city APBD data in North Sumatra Province. The independent variable in this study is Regional Original Revenue, while the dependent variable is Regional Expenditure. The data analysis technique used is regression analysis to find out the extent to which Regional Original Revenue has an effect on Regional Expenditure. It is expected to show that Regional Original Revenue has an important role in supporting the spending ability of local governments. The greater the Regional Original Revenue obtained, the greater the opportunity for local governments to finance spending needs for development and community services. However, if the contribution of Regional Original Revenue is still low, then Regional Expenditure tends to still depend on transfer funds and other sources of income.

Digital Marketing Transformation of MSMEs at Arini and Ayu Shop to Increase Customer Visits Through Social Media

Arini Aprilia Putri, Dewi Nurmasari Pane, Slamet Widodo — Tue, 20 Oct 2026 19:35:58 +0700

This study examines the variables of digital marketing transformation and social media utilization on increasing consumer visits at UMKM Toko Arini and Ayu, using an associative quantitative approach. The population, consisting of 80 consumers, was used as respondents through saturated sampling techniques. Data collection was carried out using questionnaires, and then analyzed using SPSS version 25. The analysis results show that digital marketing transformation has a positive and significant effect on consumer visits with a significance value of 0.025. Social media also has a positive and significant effect with a significance value of 0.000 and is the variable that contributes more to increasing consumer visits. Simultaneous testing proves that both independent variables together have a significant effect on consumer visits with an F value of 63.836 and a determination coefficient of 62.4%. The research findings indicate that Optimizing digital marketing strategies supported by consistent social media management can expand promotional reach, strengthen interaction with consumers, and boost consumer visits to MSMEs.

The Effect of the Implementation of the Accounting Information System on the Transparency of Financial Management at the Regional Finance and Asset Agency of North Sumatra Province

Aulia Azzahra, Puja Rizqy Ramadhan — Tue, 20 Oct 2026 19:36:18 +0700

This study aims to examine the effect of the implementation of the Accounting Information System on Financial Management Transparency at the Regional Finance and Asset Agency (BKAD) of North Sumatra Province. The study employed an associative research method with a quantitative approach. The population consisted of 49 employees from the Accounting and Reporting Division, all of whom were selected as the sample using a saturated sampling technique. Primary data were collected through questionnaires and observations, while secondary data were obtained from journals, books, and other relevant literature. The data were analyzed using validity and reliability tests, classical assumption tests, simple linear regression, the t-test, and the coefficient of determination (R²). The results indicate that the Accounting Information System has a positive and significant effect on Financial Management Transparency, as evidenced by a t-value of 7.372, which is greater than the t-table value of 2.012, and a significance level of 0.000 (<0.05). Furthermore, the coefficient of determination (R²) of 0.536 indicates that the Accounting Information System explains 53.6% of the variation in Financial Management Transparency, while the remaining 46.4% is influenced by other factors outside the scope of this study. These findings suggest that the optimal implementation of an Accounting Information System can enhance financial management transparency and support the realization of good governance.

Analysis Of The Regional Government Information System To Improve Employee Performance At BKPSDM In Dairi Regency

Minar Berutu, Ayu Kurnia Sari — Tue, 20 Oct 2026 19:36:40 +0700

SIPD was developed to provide interconnected, electronic-based regional government information services. This system allows for a more structured planning, budgeting, implementation, administration, reporting, and evaluation process. Regional governments are required to provide accurate, up-to-date, and accountable data so that every decision is based on valid information. This is crucial because the quality of the information generated by the system will impact the quality of planning, control, and performance of regional apparatus organizations. This study used a qualitative approach with descriptive methods. The results showed that the information system helps accelerate work processes, improve data accuracy, simplify report preparation, strengthen documentation, and support more effective personnel services. However, the success of information system implementation is greatly influenced by the quality of human resources, technological infrastructure, network stability, system integration, and organizational commitment.

The Influence of Marketing Communication and Trust on Taxpayer Decisions with Taxpayer Commitment as a Variable Intervening at KPP Pratama Lubuk Pakam

Boy Oktavino S Tampubolon, Husni Muharram Ritonga, Mesra B — Tue, 20 Oct 2026 20:35:44 +0700

This study aims to analyze the influence of marketing communication and trust on taxpayer decisions with taxpayer commitment as an intervening variable in KPP Pratama Lubuk Pakam. This study uses a quantitative approach with a survey method. The research sample amounted to 293 respondents obtained through probability sampling techniques with the Slovin formula. Data was collected using a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3.0. The results of the study show that marketing communication has a positive and significant effect on taxpayer commitment and tax payment decisions. Trust also has a positive and significant effect on taxpayers' commitments and tax payment decisions. In addition, taxpayer commitment has a positive and significant effect on the decision to pay taxes. The test results also prove that taxpayer commitment is able to significantly mediate the influence of marketing communication and trust on taxpayer decisions. The determination coefficient value showed that marketing communication and trust were able to explain the taxpayer's commitment by 41.3 percent, while the decision to pay taxes could be explained by the marketing communication, trust, and commitment of the taxpayer by 55.9 percent. These findings show that improving the quality of marketing communication and trust can strengthen taxpayer commitment which ultimately encourages an increase in tax compliance decisions at KPP Pratama Lubuk Pakam.

The Influence of Digital Marketing, Social Media, and Digital Payment on Business Development Among J&T Express Agents in Medan City

Oktarina Harahap, Hendra Utama, Roro Rian Agustin — Tue, 20 Oct 2026 20:36:04 +0700

This study aims to examine the influence of digital marketing, social media, and digital payment on business development among J&T Express agents in Medan City. The research adopts a quantitative approach with a causal associative design to analyze the relationships between variables. The entire population, consisting of 95 agents, was involved as research respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques. The results show that: (1) digital marketing (X1) has a positive and significant effect on business development (Y); (2) social media (X2) also has a positive and significant effect on business development (Y); (3) digital payment (X3) has a positive and significant effect on business development (Y); and (4) simultaneously, digital marketing, social media, and digital payment influence business development, contributing 75,2% of the variance, while the remaining 24,8% is influenced by other factors beyond the scope of this study. These findings indicate that the effective use of digital marketing, social media, and digital payment can contribute to business development.

Leasing as a Corporate Financing Strategy from a Management Accounting Perspective: A Literature Review Following the Implementation of PSAK 73 (PSAK 116)

Muhammad Ismail, Muhammad Irsan Nasution, Fitri Yani Panggabean — Tue, 20 Oct 2026 20:36:24 +0700

The increasing demand for productive assets has encouraged companies to adopt leasing as an alternative financing strategy that supports business expansion without requiring substantial initial capital investment. The implementation of PSAK 73, which was renumbered as PSAK 116 effective January 1, 2024, has transformed lease accounting by requiring the recognition of right-of-use assets and lease liabilities in the statement of financial position, thereby affecting liquidity, capital structure, and corporate financial performance. This study aims to analyze leasing as a corporate financing strategy from a management accounting perspective using a literature review approach. The data were obtained from accounting standards, academic books, and national and international scholarly publications published between 2020 and 2025. The analysis was conducted through the identification, classification, synthesis, and interpretation of literature discussing lease-versus-buy analysis, Net Present Value (NPV), Net Advantage to Leasing (NAL), cash flow analysis, capital structure, and the implications of PSAK 116 implementation. The findings indicate that leasing enhances financing flexibility, maintains liquidity, and optimizes the allocation of corporate financial resources. However, the recognition of lease liabilities under PSAK 116 may increase leverage and influence the interpretation of profitability ratios. This study concludes that leasing is a strategic financing instrument that supports financial planning, investment decision-making, and sustainable corporate financial risk management.

The Effect Of Brand Authenticity And Electronic Word Of Mouth (E-Wom) On Purchase Decisions At Th Solo Rawa Denok Iced Tea Shop

Sintha Aulia, Agung Wijoyo — Tue, 20 Oct 2026 20:36:46 +0700

This study aims to determine the effect of brand authenticity and electronic word of mouth (E-WOM) on purchase decisions at Kedai Es Teh Solo Rawa Denok. This study uses a quantitative approach with a causal associative research type. The sampling technique used was purposive sampling calculated by the Slovin formula, obtaining a sample of 109 respondents. The data analysis technique was carried out using multiple linear regression analysis, classic assumption tests, hypothesis testing (t-test and F-test), and coefficient of determination analysis with the assistance of the SPSS program The results show that partially, brand authenticity has a positive and significant effect on consumer purchase decisions, where a value of 2.450 and a significance value (Sig) of 0.016 < 0.05 were obtained. Meanwhile, the electronic word of mouth (E-WOM) variable partially has a positive but non-significant effect on consumer purchase decisions, with a value of 0.895 and a significance value (Sig) of 0.373 > 0.05. Simultaneously, brand authenticity and electronic word of mouth (E-WOM) have a significant effect on consumer purchase decisions, which is proven by an value of 18.700 and a significance value (Sig) of 0.000 < 0.05. The coefficient of determination () value obtained is 0.305 or 30.5%, which indicates that the variation in purchase decisions on the research object can be explained by the brand authenticity and E-WOM variables by 30.5%, while the remaining 69.5% is explained by other variables outside this research model.

Analysis Of Motivation, Supervision, And Leadership On The Level Of Employee Work Dicipline At The PUD (Regional Public Company) Lau Cih Medan Main Market

Sonia Arapenta Br Purba, Soulthan Saladin Batubara — Tue, 20 Oct 2026 20:37:08 +0700

This study aims to analyze the effect of motivation, supervision, and leadership on employee work discipline at PUD Pasar Induk Lau Cih Medan. This research employs a quantitative approach, with multiple linear regression used as the data analysis method. The sampling technique applied was non-probability sampling, involving a total of 41 respondents. The results indicate that motivation has a positive and significant effect on employee work discipline. Supervision also has a positive and significant effect on employee work discipline. Likewise, leadership has a positive and significant effect on employee work discipline. Simultaneously, motivation, supervision, and leadership collectively have a positive and significant effect on employee work discipline at PUD Pasar Induk Lau Cih Medan. The coefficient of determination (R Square) of 0.426 indicates that 42.6% of the variation in employee work discipline is explained by motivation, supervision, and leadership, while the remaining 57.4% isinfluenced by other factors outside the research model.

The Role of Swiftlet Nest Enterprises in Job Creation and Income Generation in Sidorejo Hilir Village, Medan Tembung District, Medan City

Kristine Krismonita Sinaga, Anggia Ramadhan, Annisa Ilmi Faried — Tue, 20 Oct 2026 20:37:23 +0700

This study aims to examine how swiftlet nest enterprises contribute to job creation and community income enhancement in Sidorejo Hilir Village, Medan Tembung District, Medan City. As a leading non-oil and gas export commodity, the swiftlet nest industry is considered to have a multiplier effect on local labor absorption, making it vital to analyze in depth at the village level. This study adopted a descriptive qualitative approach with a case study design; data were collected through in-depth interviews with key informants (business owners) and primary informants (washing and sorting laborers), complemented by direct observation and field documentation reviews. The findings indicate that these enterprises play a significant role in creating employment opportunities, particularly in labor-intensive post-harvest segments such as nest washing and cleaning, by absorbing local workers especially housewives and youth without requiring higher formal education. Furthermore, the presence of these businesses is proven to boost the real income of the community through daily or piece-rate wage schemes, thereby helping fulfill basic household needs and reducing local unemployment. Internal factors (capital and human resource skills) as well as external factors (export regulations and international market price fluctuations) were identified as the primary determinants of operational stability and income sustainability in this industry.

Analysis Of The Influence Of Transparency And Financial Management Accountability On Village Original Revenue In Medan Krio Village, Sunggal District, Deli Serdang Regency

Reviola Loise Fernanda, Junawan Junawan, Puja Rizky Ramadhan — Tue, 20 Oct 2026 20:37:37 +0700

This study aims to empirically examine the influence of financial management transparency and accountability on Village Original Revenue (PADes) in Medan Krio Village, Sunggal District, Deli Serdang Regency. The phenomenon of low PADes contribution, which only accounted for 0.35% of the total 2025 village budget, underlies the importance of budget governance reform based on stewardship theory. A quantitative approach with an associative survey method was applied in this research. The sampling used a purposive sampling (saturated sampling) technique, involving all 40 internal financial management personnel and the village supervisory agency members as respondents. The primary data instrument in the form of a Likert-scale questionnaire was processed using IBM SPSS version 26 software. The results of multiple linear regression analysis indicate that partially, transparency has a positive and significant effect on increasing PADes. Similarly, accountability is also proven to have a positive and significant partial effect on PADes. Simultaneously, financial management transparency and accountability exert a significant influence, with an Adjusted R Square value of 94.0% on the achievement level of PADes. The value or contribution of this manuscript is to provide strategic policy directions for village officials regarding the integration of digital transparency and juridical accountability to break the village's fiscal dependence on external transfer funds.

The Influence Of Lifestyle, Financial Attitude, And Financial Knowledge On The Financial Literacy Of Management Students At Panca Budi University

Deny Yahya Aldofan Ginting, Geby Citra Ananda — Tue, 20 Oct 2026 21:22:04 +0700

This study was conducted to examine the extent to which lifestyle, financial attitudes, and financial knowledge influence the level of financial literacy among students of the Management Study Program at Universitas Pembangunan Panca Budi. The research employed a quantitative method with a causal associative approach aimed at investigating the relationships and effects among the variables studied. A total of 76 students were selected as research respondents. Data were collected through the distribution of questionnaires and subsequently analyzed using multiple linear regression analysis. The findings revealed that lifestyle has a positive and statistically significant effect on students' financial literacy. In addition, financial attitudes play an important role in enhancing students' understanding of financial matters and exert a positive and significant influence on financial literacy. Financial knowledge was also found to have a positive and significant impact on financial literacy. Collectively, these three factors were able to explain 79.6% of the variation in students' financial literacy levels, while the remaining 20.4% was attributed to other variables not included in the research model. These findings indicate that lifestyle, financial attitudes, and financial knowledge are key factors contributing to the development and improvement of students' financial literacy.

The Impact Of Ecotourism Development On Improving The Well-Being Of The Local Community In The Bukit Lawang Area, Bahorok Subdistrict, Langkat Regency

Mhd Fauzan Hafizh, Ahmad Fadlan, Uswatun Hasanah — Tue, 20 Oct 2026 21:22:19 +0700

This study aims to describe the state of ecotourism development in the Bukit Lawang area and to analyze the impact of this ecotourism development on the income and economic well-being of the local community in Bahorok Subdistrict, Langkat Regency. A descriptive quantitative approach was used. Data collection was conducted by distributing a Likert-scale questionnaire to 60 local community respondents, selected using the Slovin formula and accidental sampling. Data analysis was performed using descriptive statistics and simple linear regression analysis with the aid of SPSS. The results of the descriptive statistical analysis indicate that tourism attractiveness is categorized as “very good,” while the variables of infrastructure, community participation, management, and welfare indicators fall into the “good” category. A partial hypothesis test (t-test) showed a calculated t-value of 14.546 > 2,002 t-table with a significance level of 0.000, which empirically proves that ecotourism development has a positive and significant effect on the well-being of the local community. The coefficient of determination (R²) of 0.785 indicates that 78.5% of the variation in community welfare levels is determined by the effectiveness of ecotourism

program management, while the remaining 21.5% is influenced by other factors outside the model.

Analysis of the Internal Control System in Marketing Activities to Improve Sales at Isaura Collection Store

Melati Sihombing, Meigia Nidya Sari, Heriyati Chrisna — Tue, 20 Oct 2026 21:22:34 +0700

This study aims to analyze the implementation of the internal control system based on the COSO framework in marketing activities, examine the marketing activities carried out, and explain the role of the internal control system in improving sales at Isaura Collection Store. This research employed a qualitative descriptive approach. Data were collected through observation, interviews, documentation, and questionnaires distributed to 20 customers, consisting of 10 online and 10 offline customers. Data were analyzed using data reduction, data presentation, conclusion drawing, and descriptive analysis of questionnaire responses. The findings indicate that the internal control system has been implemented through the five COSO components: control environment, risk assessment, control activities, information and communication, and monitoring, although its implementation remains relatively simple. Marketing activities have evolved from conventional marketing to digital marketing through Facebook, Marketplace, WhatsApp, and TikTok Live, contributing to increased sales and revenue. The study concludes that the internal control system supports more effective marketing activities, improves customer service and marketing evaluation, and contributes to sales growth while providing practical

insights for improving marketing management in retail businesses.

Analysis Of The Calculation, Remittance, And Reporting Of Article 21 Income Tax (PPH) For Permanent Employees At PT PuPuk Iskandar Muda

Malika Rahira, Junawan Junawan, Noviani Noviani — Tue, 20 Oct 2026 21:22:54 +0700

This study analyzes the procedures for calculating, remitting, and reporting Income Tax (PPh) Article 21 for permanent employees at PT Pupuk Iskandar Muda. The aim is to evaluate the compliance of the company's tax administration with the latest regulations, including the implementation of the Average Effective Rate (TER) based on Government Regulation No. 58 of 2023. The method used is descriptive quantitative and qualitative, employing documentation techniques on Form 1721-A1. The analysis was conducted by comparing the company's internal calculations with the applicable provisions of the Income Tax Law. The results of this study are expected to serve as evaluation material for the company in improving tax compliance and minimizing the risk of administrative sanctions.

The Role Of The Regional Government Information System In Supporting Budget Transparency At The Medan Sunggal Sub-District Government

M Vizzaro Al Abrol Lubis, Puja Rizky Ramadhan, Miftha Rizkina — Tue, 20 Oct 2026 21:23:08 +0700

This study aims to examine the implementation of the Regional Government Information System (SIPD) and its role in supporting budget transparency at the Medan Sunggal Sub-district Government, Medan City, as well as to identify the obstacles encountered in its implementation. A descriptive qualitative method was used, with data collected through observation, interviews, and literature review. Twenty informants were selected through purposive sampling, comprising the Sub-district Secretary, the Head of the Finance Sub-division, the Treasurer, the SIPD Operator, and finance and planning staff. Data were analyzed using the Miles and Huberman model. The results show that SIPD has been actively implemented across all stages of financial management, from the preparation of the Work and Budget Plan (RKA), the implementation of the Budget Implementation Document (DPA), administration through SPP, SPM, and SP2D mechanisms, to accountability reporting. SIPD plays a significant role in supporting budget transparency through six aspects: information openness, transaction accountability, digital audit trails, timeliness of reporting, minimization of data manipulation, and support for real-time monitoring and evaluation. However, the implementation of SIPD still faces technical obstacles (data entry errors, network disruptions, system feature changes) and non-technical obstacles (limited human resource competence, insufficient training, and a shortage of trained operators). This study recommends continuous human resource capacity building, the development of standard operating procedures for SIPD use, strengthening of network infrastructure, and optimizing the use of SIPD data to enhance public access to budget information.

Analysis of Ecotourism Development Factors Affecting Local Economic Development at Pamah View Ecotourism, Telagah Village, Sei Bingai District, Langkat Regency

Tessa Yunika Sormin, Annisa Ilmi Faried, Ahmad Fadlan — Tue, 20 Oct 2026 21:23:21 +0700

This study examines the effect of four ecotourism development factors facilities, accessibility, promotion, and local community participation on local economic development at Pamah View Ecotourism, Telagah Village, Sei Bingai District, Langkat Regency. A quantitative approach using multiple linear regression was applied to 80 household heads directly involved in ecotourism activities, selected through total sampling. The results show that facilities, accessibility, and promotion each exert a positive and significant influence on local economic development, while local community participation shows a negative and significant effect. Simultaneously, the four variables significantly explain 74.1% of the variance in the dependent variable (Adjusted R² = 0.741), with promotion emerging as the most dominant predictor. These findings imply that successful ecotourism development depends not only on the destination's attractiveness but also on facility quality, ease of access, effective promotion, and more importantly the quality rather than the mere quantity of community involvement. This study offers empirical grounding for formulating sustainable ecotourism strategies capable of distributing economic benefits more equitably to local communities.

The Influence of Financial Literacy, Investment Decisions, and Consumptive Levels on the Use of SeaBank Financial Applications on Students of The Faculty of Social Sciences

Julia Nuraisyah, Pipit Buana Sari, Geby Citra Ananda — Tue, 20 Oct 2026 22:14:39 +0700

The research aims to analyze the partial and simultaneous effects of financial literacy, investment decisions, and consumption levels on the use of the SeaBank financial application among students of the Faculty of Social Sciences, Universitas Pembangunan Panca Budi. This study employs a quantitative method utilizing online questionnaires distributed to a sample of 92 students, selected through the Slovin formula and accidental sampling technique. Data analysis was conducted using multiple linear regression via SPSS 25 software. The results indicate that the regression model successfully passed the classical assumption tests. Furthermore, both partially (t-test) and simultaneously (F-test), all three variables have a positive and significant effect on the use of the SeaBank application. This study concludes that enhancing financial literacy is crucial for students to optimize digital investment features while controlling impulsive consumptive behavior

The Influence of Vegetable Price Fluctuations, Access to Capital, and Business Experience on the Income of Permanent Traders at Tavip Market, Binjai City, in 2025

Yusnita Yusnita, Anggia Ramadhan, Annisa Ilmi Faried — Tue, 20 Oct 2026 22:14:58 +0700

This study examines the effect of perceived vegetable price changes, access to capital, and business experience on the income of permanent traders at Tavip Market, Binjai City. A quantitative, associative research design was applied to a population of 607 permanent traders, from which 85 respondents were drawn using the Slovin formula. Primary data were gathered through questionnaires and analyzed with multiple linear regression in IBM SPSS Statistics. The results show that access to capital and business experience partially and significantly affect traders' income, while perceived price change does not. Simultaneously, all three variables significantly influence traders' income. The model accounts for a modest share of income variation, with the remainder explained by factors beyond the model. These findings indicate that price stability, ease of access to capital, and business experience are important levers for raising the income of traditional-market traders, offering practical input for market managers and local government in designing trader-empowerment policies.

Effect Of Resources, Transformational Leadership, And Compensation On Employee Performance At PT Buana Jaya Megah Properti Medan

Khairani Siregar, Saimara A. M. Sebayang, Sri Rahayu — Tue, 20 Oct 2026 22:15:16 +0700

This study analyzes the effects of resources, transformational leadership, and compensation on employee performance at PT Buana Jaya Megah Properti Medan. An explanatory quantitative design was applied using primary data collected through questionnaires from 60 employees. Purposive sampling selected respondents who met predetermined criteria, and the data were analyzed through multiple linear regression using SPSS. The results show that resources have a positive and significant effect on employee performance (B = 0.352; robust t = 2.858; p = 0.006). Transformational leadership also has a positive and significant effect (B = 0.554; robust t = 3.960; p < 0.001). Compensation has a positive but statistically insignificant partial effect after controlling for the other variables (B = 0.121; robust t = 1.129; p = 0.264). Simultaneously, the three predictors significantly affect employee performance (F = 122.481; p < 0.001), with an adjusted R² of 0.861. The findings indicate that management should prioritize leadership strengthening and resource adequacy to improve work quality, timeliness, and employee accountability.

The Effect Of Transparency, Accountability, And Siskeudes On The Management Of Village Financial Reports In Buntu Bedimbar Village, Tanjung Morawa District, Deli Serdang Regency

Jelita Br Simangunsong, Galih Supraja — Tue, 20 Oct 2026 22:15:35 +0700

High-quality village financial reporting requires open governance, clear accountability, and adequate information-system support. This study analyzes the effects of transparency, accountability, and the Village Financial System (Siskeudes) on financial report management in Buntu Bedimbar Village, Tanjung Morawa District, Deli Serdang Regency. A causal-associative quantitative design was applied to 45 village officials and institutional members using total sampling. Data were collected through questionnaires, interviews, observation, and documentation and analyzed by multiple linear regression using SPSS 22. The results show that transparency (p=0.138) and accountability (p=0.428) have no significant partial effect, whereas Siskeudes has a positive and significant effect (B=0.824; p<0.001). Jointly, the three variables significantly affect village financial report management (F=28.717; p<0.001), with an Adjusted R² of 0.654. The findings underline the dominant role of optimizing Siskeudes while transparency and accountability remain important governance principles that require continuous strengthening.

Analysis of the Effectiveness and Contribution of the Rural and Urban Land and Building Tax (PBB-P2) in Increasing Local Revenue in Langkat Regency

Rahel Kasaninta Br Barus, Nancy Mayriski Siregar, Ayu Kurnia Sari — Tue, 20 Oct 2026 22:15:54 +0700

This study aims to analyze the effectiveness and contribution of the Urban and Rural Land and Building Tax (PBB-P2) in increasing Langkat Regency’s Local Revenue (PAD) during the 2021–2025 period. The method used in this study is a descriptive quantitative approach utilizing secondary data obtained from the Langkat Regency Regional Revenue Office. Data were collected through documentation, while data analysis was conducted using effectiveness analysis and contribution ratios. The results show that the effectiveness of PBB-P2 collection fluctuated during the study period, falling into the “highly effective” category in 2021 and 2022, the “moderately effective” category in 2023 and 2024, and the “effective” category in 2025. Overall, PBB-P2 collection demonstrated good performance in achieving the set targets. The average contribution of PBB-P2 to Local Original Revenue reached 17.70%, falling into the “inadequate” category. Thus, PBB-P2 has not yet become the primary source of Local Original Revenue for Langkat Regency. It is hoped that the findings of this study can serve as a basis for evaluation by the local government in optimizing PBB-P2 revenue to increase Local Original Revenue.

The Influence of Safety Culture and Organizational Climate on Employees' Operational Performance at PT Pertamina Patra Niaga Fuel Terminal Sei Siak

Randa Akbar, Wilchan Robain, Daud Arifin — Tue, 20 Oct 2026 22:16:10 +0700

Employee operational performance in the energy distribution industry is influenced by various organizational factors, particularly safety culture and organizational climate. However, the implementation of these factors has not been fully optimized, potentially affecting employees' work effectiveness. This study aimed to examine the influence of safety culture and organizational climate on the operational performance of employees at PT Pertamina Patra Niaga Fuel Terminal Sei Siak. This research employed a quantitative approach with an associative research design. The sample consisted of 78 operational employees selected using a saturated sampling technique. Data were collected through Likert-scale questionnaires and documentation and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination with IBM SPSS Statistics. The results revealed that safety culture had a positive and significant effect on operational performance (β = 0.193; p = 0.030), while organizational climate exerted a stronger positive and significant effect (β = 0.389; p = 0.001). Simultaneously, both variables significantly affected operational performance (F = 12.744; p = 0.000) with an Adjusted R² of 0.234. These findings highlight that strengthening safety culture and fostering a supportive organizational climate are essential for improving employees' operational performance sustainably.

Analysis of the Relationship between Work Motivation, Work Discipline, and Work Environment on Employee Work Productivity in Medan Market Regional Public Companies

Renata Armin Saputri, Ikhah Malikhah, Eli Delvi Yanti — Tue, 20 Oct 2026 22:16:34 +0700

This study aimed to analyze the effect of work motivation, work discipline, and work environment on employee work productivity at the Regional Public Company of Medan Market. The study employed a quantitative approach with an associative method to examine the relationship between independent variables and the dependent variable. The population consisted of all employees of the Regional Public Company of Medan Market, totaling 89 respondents. A saturated sampling technique was applied, resulting in a sample size equal to the population. Primary data were collected through the distribution of questionnaires to employees, while the data were analyzed using SPSS version 24 through multiple linear regression analysis. The results showed that, both partially and simultaneously, work motivation, work discipline, and work environment had a positive and significant effect on employee work productivity. Work discipline was the most dominant variable affecting work productivity, as indicated by the highest beta coefficient and t-value. The coefficient of determination (Adjusted R²) was 0.931, indicating that 93.1% of the variation in employee work productivity could be explained by the three independent variables. In addition, the relationship between the independent variables and the dependent variable was categorized as very strong, with a correlation coefficient (R) of 0.966.