Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal MANDAR: Management Development and Applied Research Journal PIMS: Paser Institute Journal of Management and Business
Busrin Raihana Mas'ud
Universitas Ichsan Sidenreng Rappang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMPETENSI TERHADAP KINERJA PEGAWAI DI KANTOR BADAN PENGELOLAAN KEUANGAN DAERAH KABUPATEN SIDENRENG RAPPANG Gazali Amin; Busrin Raihana Mas'ud
Paser Institute Management and Busines Vol 2 No 1 (2024): Hal 156-258
Publisher : PIRSAP (Paser Institute for Scientific Research and Publications)

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Abstract

This research aims to test and analyze the influence of competency on employee performance at the Regional Financial Management Agency office of Sidenreng Rappang Regency. The population in this study was the State Civil Apparatus (ASN) at the Regional Financial Management Agency office of Sidenreng Rappang Regency, totaling 70 ASN. The sampling method used was random sampling and the sampling technique was using the Slovin formula. The data collection method is through distributing questionnaires, then the data is analyzed using multiple linear regression analysis using SPSS 24 software. Based on the partial results or t test, the competency variable shows the results of t-count (2.040) > t-table (1.996) so it can be said that overall partial competence has a significant positive effect on job satisfaction.
The Paradox of Digital Financial Inclusion: Unpacking the Alternative Credit Scoring Gap for MSMEs in FinTech Lending Busrin Raihana Mas'ud; Fadlina; Kurniawan; Alliah Grace D. Gubangco
MANDAR: Management Development and Applied Research Journal Vol. 8 No. 2 (2026): June Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i2.6784

Abstract

FinTech lending utilizes alternative credit scoring (ACS) based on digital footprints to expand financial inclusion for Micro, Small, and Medium Enterprises (MSMEs). However, this approach risks excluding marginalized MSMEs that lack extensive digital data. This study explores the paradoxical digital divide in MSME credit assessment and examines the potential of Accounting Information Systems (AIS) to bridge this gap. Employing a descriptive-exploratory qualitative approach, multiple case studies were conducted involving 15 MSME actors with varying digitalization levels in Parepare City, Indonesia. The findings reveal a "signal recognition gap": although most MSMEs possess adequate digital footprints and disciplined financial records, they still receive disproportionately low FinTech financing limits. Current FinTech algorithms appear to assess basic identity and loan history rather than actual business performance or structured accounting signals. Consequently, FinTech lending currently provides only "nominal inclusion" without substantive financial impact. Integrating AIS-generated financial reports into ACS algorithms is critical to provide accurate credit signals, mitigate information asymmetry, and achieve genuine financial inclusion for MSMEs
Co-Authors Alliah Grace D. Gubangco Fadlina Gazali Amin Kurniawan