Suatu negara dikatakan makmur apabila tingkat kemiskinannya rendah, seperti hal nya di negara berkembang kemiskinan masih merupakan isu yang belum terselesaikan, peran industry kecil menengah dalam hal penambahan Jumlah Industri Kecil Menengah dapat mendorong pembukaan lapangan kerja dan penyerapan tenaga kerja hal tersebut harusnya dapat membantu menanggulangi kemiskinan yang ada. Oleh sebab itu penelitian ini akan menguji apakah Industri Kecil Menengah dapat berpengaruh dalam menanggulangi kemiskinan di Provinsi Sulawesi Utara. Data yang di gunakan dalam penelitian ini yaitu data jumlah penduduk miskin, data jumlah industry kecil menengah, data tenaga kerja industry kecil menengah yang ada di provinsi Sulawesi Utara tahun 2005-2021, kemudian di analisis menggunakan metode regresi linier berganda menggunakan eviews 12. Hasil Penelitian menunjukan bahwa Jumlah Industri Kecil Menengah dan Tenaga Kerja Industri Menengah tidak berpengaruh signifikan terhadap Kemiskinan. Hal ini di karenakan dengan adanya inovasi dalam hal pemanfaatan teknologi setiap pembukaan sector industry yang baru sudah tidak lagi sepenuhnya membutuhkan tenaga kerja yang banyak. Penelitian ini di harapkan dapat memberikan kontribusi dalam mengembangkan literatur terkait dengan peran Industri Kecil Menengah dalam menanggulangi kemiskinan di provinsi Sulawesi utara. A country is said to be prosperous if the poverty rate is low, as is the case in developing countries, poverty is still an unresolved issue. the role of small and medium industries in terms of increasing the number of small and medium industries can encourage job creation and employment, this should be able to help overcome existing poverty. Therefore this study will test whether the Small and Medium Industries can influence poverty alleviation in North Sulawesi Province. The data used in this study are data on the number of poor people, data on the number of SMi, data on the labor of SMi in North Sulawesi province in 2005-2021, then analyzed using the multiple linear regression method using eviews 12. The results of the study show that the number of SMi and labor of SMi has no significant effect on poverty. This is due to the existence of innovation in terms of the use of technology every time a new industrial sector is opened, it no longer fully requires a large workforce. This research is expected to contribute to developing literature related to the role of Small and Medium Industries in overcoming poverty in the province of North Sulawesi.
{"title":"Peran Industri Kecil Menengah dalam Menanggulangi Kemiskinan di Provinsi Sulawesi Utara","authors":"Pradipta Mandasari Parasan, Viviane Manoppo","doi":"10.59086/jam.v2i1.272","DOIUrl":"https://doi.org/10.59086/jam.v2i1.272","url":null,"abstract":"Suatu negara dikatakan makmur apabila tingkat kemiskinannya rendah, seperti hal nya di negara berkembang kemiskinan masih merupakan isu yang belum terselesaikan, peran industry kecil menengah dalam hal penambahan Jumlah Industri Kecil Menengah dapat mendorong pembukaan lapangan kerja dan penyerapan tenaga kerja hal tersebut harusnya dapat membantu menanggulangi kemiskinan yang ada. Oleh sebab itu penelitian ini akan menguji apakah Industri Kecil Menengah dapat berpengaruh dalam menanggulangi kemiskinan di Provinsi Sulawesi Utara. Data yang di gunakan dalam penelitian ini yaitu data jumlah penduduk miskin, data jumlah industry kecil menengah, data tenaga kerja industry kecil menengah yang ada di provinsi Sulawesi Utara tahun 2005-2021, kemudian di analisis menggunakan metode regresi linier berganda menggunakan eviews 12. Hasil Penelitian menunjukan bahwa Jumlah Industri Kecil Menengah dan Tenaga Kerja Industri Menengah tidak berpengaruh signifikan terhadap Kemiskinan. Hal ini di karenakan dengan adanya inovasi dalam hal pemanfaatan teknologi setiap pembukaan sector industry yang baru sudah tidak lagi sepenuhnya membutuhkan tenaga kerja yang banyak. Penelitian ini di harapkan dapat memberikan kontribusi dalam mengembangkan literatur terkait dengan peran Industri Kecil Menengah dalam menanggulangi kemiskinan di provinsi Sulawesi utara. A country is said to be prosperous if the poverty rate is low, as is the case in developing countries, poverty is still an unresolved issue. the role of small and medium industries in terms of increasing the number of small and medium industries can encourage job creation and employment, this should be able to help overcome existing poverty. Therefore this study will test whether the Small and Medium Industries can influence poverty alleviation in North Sulawesi Province. The data used in this study are data on the number of poor people, data on the number of SMi, data on the labor of SMi in North Sulawesi province in 2005-2021, then analyzed using the multiple linear regression method using eviews 12. The results of the study show that the number of SMi and labor of SMi has no significant effect on poverty. This is due to the existence of innovation in terms of the use of technology every time a new industrial sector is opened, it no longer fully requires a large workforce. This research is expected to contribute to developing literature related to the role of Small and Medium Industries in overcoming poverty in the province of North Sulawesi.","PeriodicalId":481941,"journal":{"name":"Balance Jurnal Akuntansi dan Manajemen","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135831679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Informasi akuntansi dalam laporan keuangan merupakan salah satu informasi yang dibutuhkan oleh investor dalam pengambilan keputusan. Reaksi investor atas pengumuman informasi akuntansi menunjukkan tingkat relevansi nilai informasi akuntansi. Penelitian ini bertujuan untuk menguji relevansi nilai informasi akuntansi melalui laba, nilai buku ekuitas, dan pengukuran nilai wajar aset non-keuangan. Penelitian menggunakan sampel 18 perusahaan terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) selama tahun 2019-2022. Regresi linier berganda digunakan sebagai alat analisis untuk menguji hubungan antara variabel penelitian. Hasil penelitian menunjukkan bahwa laba, nilai buku ekuitas dan pengukuran nilai wajar aset non-keuangan memiliki relevansi nilai. Penelitian ini memberikan bukti empiris bahwa laba dan nilai buku ekuitas dan pengukuran nilai wajar aset non-keuangan merupakan informasi yang bermanfaat bagi investor dalam pengambilan keputusan.
Accounting information in financial statements is one of the information needed by investors in decision making. Investor reaction to the announcement of accounting information indicates the degree of relevance of the value of accounting information. This study aims to examine the relevance of the value of accounting information through profit, book value of equity, and measurement of fair value of non-financial assets. The study used a sample of 18 companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) in 2019-2022. Multiple linear regression is used as an analytical tool to test relationships between research variables. The results showed that profit, book value of equity and measurement of fair value of non-financial assets have value relevance. This research provides empirical evidence that profits, book value of equities and fair value measurements of non-financial assets are useful information for investors in decision making.
{"title":"Relevansi Nilai Pengukuran Nilai Wajar Aset Non-Keuangan","authors":"Ananta Dian Pratiwi, Frandy E. F. Karundeng","doi":"10.59086/jam.v2i1.270","DOIUrl":"https://doi.org/10.59086/jam.v2i1.270","url":null,"abstract":"
 
 
 
 Informasi akuntansi dalam laporan keuangan merupakan salah satu informasi yang dibutuhkan oleh investor dalam pengambilan keputusan. Reaksi investor atas pengumuman informasi akuntansi menunjukkan tingkat relevansi nilai informasi akuntansi. Penelitian ini bertujuan untuk menguji relevansi nilai informasi akuntansi melalui laba, nilai buku ekuitas, dan pengukuran nilai wajar aset non-keuangan. Penelitian menggunakan sampel 18 perusahaan terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) selama tahun 2019-2022. Regresi linier berganda digunakan sebagai alat analisis untuk menguji hubungan antara variabel penelitian. Hasil penelitian menunjukkan bahwa laba, nilai buku ekuitas dan pengukuran nilai wajar aset non-keuangan memiliki relevansi nilai. Penelitian ini memberikan bukti empiris bahwa laba dan nilai buku ekuitas dan pengukuran nilai wajar aset non-keuangan merupakan informasi yang bermanfaat bagi investor dalam pengambilan keputusan.
 
 Accounting information in financial statements is one of the information needed by investors in decision making. Investor reaction to the announcement of accounting information indicates the degree of relevance of the value of accounting information. This study aims to examine the relevance of the value of accounting information through profit, book value of equity, and measurement of fair value of non-financial assets. The study used a sample of 18 companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) in 2019-2022. Multiple linear regression is used as an analytical tool to test relationships between research variables. The results showed that profit, book value of equity and measurement of fair value of non-financial assets have value relevance. This research provides empirical evidence that profits, book value of equities and fair value measurements of non-financial assets are useful information for investors in decision making.
 
 
 
","PeriodicalId":481941,"journal":{"name":"Balance Jurnal Akuntansi dan Manajemen","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135895780","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Akuntansi hijau memungkinkan perusahaan menggunakan biaya lingkungan untuk perlindungan lingkungan. Dalam perpajakan, biaya digunakan sebagai pengurang penghasilan pajak. Oleh karena itu, penelitian ini untuk menguji apakah akuntansi hijau berpengaruh terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 dan dianalisis menggunakan regresi linier sederhana dengan bantuan SPSS versi 29. Hasil penelitian menunjukkan akuntansi hijau tidak berpengaruh terhadap penghindaran pajak. Dengan demikian, perusahaan pertambangan dalam sampel penelitian ini tidak melakukan praktik penghindaran pajak. Penelitian ini diharapkan dapat berkontribusi terhadap pertimbangan perusahaan menerapkan biaya lingkungan secara efektif dan efesien untuk mengurangi praktik penghindaran pajak.
Green accounting allows companies to use environmental costs for environmental protection. In taxation, expenses are used as a deduction from tax income. Therefore, this study is to examine whether green accounting has an effect on tax avoidance. The population of this study are mining companies listed on the Indonesia Stock Exchange for 2019-2021 and are analyzed using simple linear regression with the help of SPSS version 29. The results show that green accounting has no effect on tax evasion. Thus, the mining companies in this research sample do not conduct tax avoidance. This research is expected to contribute to the company's consideration of implementing environmental costs effectively and efficiently to reduce tax avoidance practices.
{"title":"Akuntansi Hijau dan Penghindaran Pajak","authors":"Pricilia J. Pesak, Frandy E F Karundeng","doi":"10.59086/jam.v2i1.269","DOIUrl":"https://doi.org/10.59086/jam.v2i1.269","url":null,"abstract":"Akuntansi hijau memungkinkan perusahaan menggunakan biaya lingkungan untuk perlindungan lingkungan. Dalam perpajakan, biaya digunakan sebagai pengurang penghasilan pajak. Oleh karena itu, penelitian ini untuk menguji apakah akuntansi hijau berpengaruh terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 dan dianalisis menggunakan regresi linier sederhana dengan bantuan SPSS versi 29. Hasil penelitian menunjukkan akuntansi hijau tidak berpengaruh terhadap penghindaran pajak. Dengan demikian, perusahaan pertambangan dalam sampel penelitian ini tidak melakukan praktik penghindaran pajak. Penelitian ini diharapkan dapat berkontribusi terhadap pertimbangan perusahaan menerapkan biaya lingkungan secara efektif dan efesien untuk mengurangi praktik penghindaran pajak.
 Green accounting allows companies to use environmental costs for environmental protection. In taxation, expenses are used as a deduction from tax income. Therefore, this study is to examine whether green accounting has an effect on tax avoidance. The population of this study are mining companies listed on the Indonesia Stock Exchange for 2019-2021 and are analyzed using simple linear regression with the help of SPSS version 29. The results show that green accounting has no effect on tax evasion. Thus, the mining companies in this research sample do not conduct tax avoidance. This research is expected to contribute to the company's consideration of implementing environmental costs effectively and efficiently to reduce tax avoidance practices.","PeriodicalId":481941,"journal":{"name":"Balance Jurnal Akuntansi dan Manajemen","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Banyak top management perusahaan di Indonesia yang terkoneksi secara politik. Sayangnya, banyak juga kasus korupsi di Indonesia yang melibatkan perusahaan-perusahaan yang memiliki koneksi politik. Oleh karena itu, penelitian ini dilakukan untuk menguji dan menganalisis pengaruh koneksi politik terhadap indikasi kecurangan laporan keuangan. Selanjutnya, melihat perkembangan penyebaran informasi melalui media sosial yang begitu cepat dan mudah, maka transparansi media sosial digunkan sebagai variabel yang moderasi hubungan antara koneksi politik dan kecurangan laporan keuangan. Penelitian ini dalakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2021, dan menggunakan alat uji statistik smartPLS. Hasil penelitian menunjukkan bahwa koneksi politik tidak berpengaruh pada indikasi kecurangan laporan keuangan. Berdasarkan model Bensih M-Score, perusahaan tidak tergolong sebagai manipulator laporan keuangan. Selain itu, para elit politik dalam perusahaan juga akan cenderung untuk menjaga legitiamasi dari masyarakat, sebab jika informasi kecurangan terungkap di publik, maka akan merusak citra publik dan bisa mengancam karir politknya. Begitu juga dengan transparansi media sosial tidak mampu memoderasi karena masyarakat menganggap informasi yang diungkapkan perusahaan tidak merefleksikan kondisi yang sebenarnya. Akhirnya, penelitian ini diharapkan bisa menjadi sumber masukan yang valid dalam mentukan indikasi kecurangan laporan keuangan, serta bisa menjadi bahan pertimbangan bagi perusahaan dalam menentukan komposisi dewan komisaris dan direksi perusahaan.
There are many top management of companies in Indonesia who are politically connected. Unfortunately, there are also many corruption cases in Indonesia that involving companies with political connections. Therefore, this study was conducted to examine and analyze the effect of political connections on indications of fraudulent financial statements. Furthermore, looking at the fast and easy dissemination of information through social media, the social media transparency is used as a variable that moderates the relationship between political connections and fraudulent financial statements. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2020-2021, and used the smartPLS statistical test tool. The results of the study showed that political connections have no effect on indications of fraudulent financial statements. Based on the Benih M-Score model, the sample companies is not classified as a financial statements manipulator. In addition, the political elites within the company will also tend to maintain legitimacy from the public, because if fraudulent information is revealed, it will harm the public image and could threaten their political career. Likewise, the transparency of social media is not able to moderate because the public considers that the information disclosed by the companies do not reflect the real conditions.
{"title":"Moderasi Transparansi Media Sosial pada Pengaruh Koneksi Politik terhadap Indikasi Kecurangan Laporan Keuangan","authors":"Frandy E F Karundeng, Pricilia J Pesak","doi":"10.59086/jam.v2i1.268","DOIUrl":"https://doi.org/10.59086/jam.v2i1.268","url":null,"abstract":"Banyak top management perusahaan di Indonesia yang terkoneksi secara politik. Sayangnya, banyak juga kasus korupsi di Indonesia yang melibatkan perusahaan-perusahaan yang memiliki koneksi politik. Oleh karena itu, penelitian ini dilakukan untuk menguji dan menganalisis pengaruh koneksi politik terhadap indikasi kecurangan laporan keuangan. Selanjutnya, melihat perkembangan penyebaran informasi melalui media sosial yang begitu cepat dan mudah, maka transparansi media sosial digunkan sebagai variabel yang moderasi hubungan antara koneksi politik dan kecurangan laporan keuangan. Penelitian ini dalakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2021, dan menggunakan alat uji statistik smartPLS. Hasil penelitian menunjukkan bahwa koneksi politik tidak berpengaruh pada indikasi kecurangan laporan keuangan. Berdasarkan model Bensih M-Score, perusahaan tidak tergolong sebagai manipulator laporan keuangan. Selain itu, para elit politik dalam perusahaan juga akan cenderung untuk menjaga legitiamasi dari masyarakat, sebab jika informasi kecurangan terungkap di publik, maka akan merusak citra publik dan bisa mengancam karir politknya. Begitu juga dengan transparansi media sosial tidak mampu memoderasi karena masyarakat menganggap informasi yang diungkapkan perusahaan tidak merefleksikan kondisi yang sebenarnya. Akhirnya, penelitian ini diharapkan bisa menjadi sumber masukan yang valid dalam mentukan indikasi kecurangan laporan keuangan, serta bisa menjadi bahan pertimbangan bagi perusahaan dalam menentukan komposisi dewan komisaris dan direksi perusahaan. 
 There are many top management of companies in Indonesia who are politically connected. Unfortunately, there are also many corruption cases in Indonesia that involving companies with political connections. Therefore, this study was conducted to examine and analyze the effect of political connections on indications of fraudulent financial statements. Furthermore, looking at the fast and easy dissemination of information through social media, the social media transparency is used as a variable that moderates the relationship between political connections and fraudulent financial statements. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2020-2021, and used the smartPLS statistical test tool. The results of the study showed that political connections have no effect on indications of fraudulent financial statements. Based on the Benih M-Score model, the sample companies is not classified as a financial statements manipulator. In addition, the political elites within the company will also tend to maintain legitimacy from the public, because if fraudulent information is revealed, it will harm the public image and could threaten their political career. Likewise, the transparency of social media is not able to moderate because the public considers that the information disclosed by the companies do not reflect the real conditions.","PeriodicalId":481941,"journal":{"name":"Balance Jurnal Akuntansi dan Manajemen","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134974368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
his study aims to test whether the restaurant tax has an effect on the original income of the city of Medan. The research method used in this research is associative research method with sample selection using purposive sampling with a sample of 10 samples. The type of data used in this study is quantitative data in the form of numbers from reports on the realization of restaurant tax revenues and local revenue. With primary and secondary data. Data processing was carried out using the Statistical Package for Social Science (SPSS) Vers program. 20 to process the data using the data analysis test method, simple linear analysis test and hypothesis test using T test, F test, and the coefficient of determination. The t-test is used to determine whether the Restaurant Tax has an individual (partial) effect on having a significant relationship or not on Regional Original Income. For the criteria, the t test is carried out at the level of = 0.05 with the t value for n = 5 – 2 = 3 is 1.869. For this reason, tcount = -2.353 and ttable = 1.869. The value of Adjusted R Square (R2) or the coefficient of determination is 0.538. This figure identifies that Local Original Income (dependent variable) can be explained by Restaurant Tax (independent variable) of 0.07%, while the remaining 0.07% is explained by other factors not examined in this study. So that it can be seen that the level of correlation is in the low category.
{"title":"Pengaruh Penerimaan Pajak Restorant Terhadap Pendapatan Asli Daerah Di Kota Medan","authors":"Surya Sanjaya","doi":"10.59086/jam.v2i1.265","DOIUrl":"https://doi.org/10.59086/jam.v2i1.265","url":null,"abstract":"his study aims to test whether the restaurant tax has an effect on the original income of the city of Medan. The research method used in this research is associative research method with sample selection using purposive sampling with a sample of 10 samples. The type of data used in this study is quantitative data in the form of numbers from reports on the realization of restaurant tax revenues and local revenue. With primary and secondary data. Data processing was carried out using the Statistical Package for Social Science (SPSS) Vers program. 20 to process the data using the data analysis test method, simple linear analysis test and hypothesis test using T test, F test, and the coefficient of determination. The t-test is used to determine whether the Restaurant Tax has an individual (partial) effect on having a significant relationship or not on Regional Original Income. For the criteria, the t test is carried out at the level of = 0.05 with the t value for n = 5 – 2 = 3 is 1.869. For this reason, tcount = -2.353 and ttable = 1.869. The value of Adjusted R Square (R2) or the coefficient of determination is 0.538. This figure identifies that Local Original Income (dependent variable) can be explained by Restaurant Tax (independent variable) of 0.07%, while the remaining 0.07% is explained by other factors not examined in this study. So that it can be seen that the level of correlation is in the low category.","PeriodicalId":481941,"journal":{"name":"Balance Jurnal Akuntansi dan Manajemen","volume":"263 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136267784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the mediating role of financial inclusion on the influence of Financial Technology on the performance of MSMEs in Deli Serdang Regency. This study uses an explanatory research approach. The sample of this research is 100 UMKM in Deli Serdang Regency. The sampling technique used was the purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis. Based on the results of the study it can be concluded that: 1) Financial Literacy and Financial Technology have a positive and not significant effect on the performance of MSMEs in Deli Serdang Regency. 2) Financial literacy and Financial Technology have a positive and significant effect on financial inclusion on the performance of MSMEs in Deli Serdang Regency. 3) Financial inclusion has a positive and not significant effect on the performance of MSMEs in Deli Serdang Regency. 4) Financial inclusion does not mediate between Financial Literacy and Financial Technology on the performance of MSMEs in Deli Serdang Regency.
{"title":"Peran Mediasi Inklusi Keuangan pada Literasi Keuangan dan Kinerja UMKM di Kabupaten Deli Serdang","authors":"Edisah Putra Nainggolan","doi":"10.59086/jam.v2i1.267","DOIUrl":"https://doi.org/10.59086/jam.v2i1.267","url":null,"abstract":"This study aims to determine the mediating role of financial inclusion on the influence of Financial Technology on the performance of MSMEs in Deli Serdang Regency. This study uses an explanatory research approach. The sample of this research is 100 UMKM in Deli Serdang Regency. The sampling technique used was the purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis. Based on the results of the study it can be concluded that: 1) Financial Literacy and Financial Technology have a positive and not significant effect on the performance of MSMEs in Deli Serdang Regency. 2) Financial literacy and Financial Technology have a positive and significant effect on financial inclusion on the performance of MSMEs in Deli Serdang Regency. 3) Financial inclusion has a positive and not significant effect on the performance of MSMEs in Deli Serdang Regency. 4) Financial inclusion does not mediate between Financial Literacy and Financial Technology on the performance of MSMEs in Deli Serdang Regency.","PeriodicalId":481941,"journal":{"name":"Balance Jurnal Akuntansi dan Manajemen","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136267783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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