Journal of Accounting

LANNING ENVIRONMENTALLY FRIENDLY PUBLIC TRANSPORTATION DEVELOPMENT IN THE MEDAN METROPOLITAN AREA

Muhammad Anwar — 2026-12-18

Planning environmentally friendly public transportation is one of the strategic steps in realizing sustainable development in metropolitan areas. The city of Medan, as the center of economic activity in North Sumatra, faces serious challenges related to traffic congestion, air pollution, and dependence on private vehicles. This study aims to analyze the planning of environmentally friendly public transportation in the Medan metropolitan area, focusing on the development of electric vehicles and mass transportation systems such as BRT (Bus Rapid Transit) and LRT (Light Rail Transit). The method used is qualitative descriptive with a literature study approach and secondary data analysis from BPS, the Ministry of Transportation, and the Medan City Government. The results of the study show that the direction of transportation policy in Medan is in line with the national clean energy transition strategy, but implementation in the field is still constrained by aspects of infrastructure, financing, and public awareness.

ANALYSIS OF THE RELATIONSHIP BETWEEN POVERTY AND UNEMPLOYMENT USING PEARSON CORRELATION

Fathya Arryzqa — 2025-08-20

Poverty and unemployment are two fundamental socio-economic problems that are often

assumed to be closely related: the higher the unemployment rate in a region, the higher its poverty

rate tends to be. This study aims to analyze the direction and strength of the relationship between

the percentage of the poor population and the Open Unemployment Rate (TPT) at the provincial

level in Indonesia using Pearson correlation analysis. The method used is a quantitative

descriptive approach with secondary data from Statistics Indonesia (BPS), namely the poverty

rate of March 2024 and the unemployment rate of February 2024 for 34 provinces. The results

show a Pearson correlation coefficient of r = -0.33, a coefficient of determination of 11.1 percent,

and a p-value of 0.054, indicating a weak negative relationship that lies at the borderline of the 5

percent significance level. This means that provinces with high poverty rates do not always have

high unemployment rates, and vice versa. This pattern is presumably caused by the dominance

of the informal and agricultural sectors in high-poverty regions, where people tend to remain

employed despite low productivity and income (working poverty), while high unemployment

rates mostly occur in provinces with more formal and competitive economic structures. It can be

concluded that reducing unemployment alone does not automatically reduce poverty, so poverty

alleviation policies also need to focus on improving the productivity and income of informal

workers. Further research is recommended to include additional control variables such as average wages, education level, and the structure of the economic sector.

Forecasting Analysis of the Open Unemployment Rate in Indonesia Using the ARIMA Approach

Fadhilah Siti — 2026-08-20

This study aims to analyze and forecast the Open Unemployment Rate (TPT) in Indonesia using the Autoregressive Integrated Moving Average (ARIMA) time series method. The data used comes from the National Labor Force Survey (Sakernas) published by the Central Statistics Agency (BPS) of Indonesia, with the latest data showing a TPT of 4.68 percent in February 2026, down 0.08 percentage points compared to February 2025. The ARIMA model was selected based on its proven ability to capture temporal patterns in unemployment data and handle non-stationary time series through differencing techniques. The results indicate that the ARIMA model can provide accurate forecasting and serve as a useful tool for economic policymakers. The study also found that despite positive economic growth of 5.61% (yoy) in Q1 2026, structural challenges in the labor market persist, particularly regarding the dominance of informal employment and agricultural sector absorption. This research is expected to contribute to the development of effective employment policies in Indonesia.

THE EFFECT EXSPORTS AND IMPORTS ON THE BALANCE OF TRADE: A QUANTITATIVE ANALISYS

Nurani Aulia Tarigan — 2026-08-20

This study aims to analyze the influence of exports and imports on Indonesia's trade balance using a quantitative approach. The trade balance is an important indicator in assessing a country's economic performance, determined by the difference between the value of exports and imports. The data used are secondary data in the form of the value of Indonesia's exports, imports, and trade balance obtained from official government publications and statistical agencies. The analytical method used is multiple linear regression analysis to measure the influence of export and import variables on the trade balance. The results show that exports have a positive and significant effect on the trade balance, while imports have a negative and significant effect on the trade balance. These findings indicate that increasing exports can improve the trade balance, while increasing imports that are not balanced by increased exports can cause a trade deficit. Therefore, the government needs to encourage increased competitiveness of export products and control imports of unproductive consumer goods.

STATISTICAL ANALYSIS OF THE IMPACT OF MSMES (MICRO, SMALL, AND MEDIUM ENTERPRISES) ON REGIONAL ECONOMIC GROWTH

Ibnu habibi — 2026-08-20

The Micro, Small, and Medium Enterprises (MSMEs) sector is the backbone of the national economy, significantly contributing to regional development through job creation and increased economic activity. This study aims to analyze the relationship and impact of MSME development on regional economic growth, based on statistical approaches and empirical evidence from various regions. The method used in this study is descriptive qualitative with a library research approach, where data collection was conducted through a review of scientific literature, statistical reports, and official publications over the past five years. The results of the study indicate that the growth in the number of MSMEs and employment in this sector has a positive and significant impact on increasing Gross Regional Domestic Product (GRDP) and regional economic dynamics, as evidenced by several provinces on the island of Sumatra. This optimal contribution is supported by government financing programs and the acceleration of digital transformation. However, the effectiveness of this contribution still faces several structural obstacles, such as limited business capital, low quality human resources, lack of product innovation, and limited market access. The conclusion of this study confirms that the more developed the MSME sector, the higher the inclusive regional economic growth. Therefore, it is recommended that the government and stakeholders expand access to microfinance and provide digital technology adaptation training to overcome obstacles and optimize the productivity of MSMEs in the regions.