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The Role of Business Sustainability in the Financial Management Governance of Micro, Small, and Medium Enterprises in the Digital Era Bryant Ritchie Trisnodjojo; Nirmadarningsih Hiya; Supiati; Renaldi; Nurnaningsih Utiarahman
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.849

Abstract

The purpose of this study is to explain the role of business sustainability in the financial management governance of micro, small, and medium enterprises in the digital era. This research employed a descriptive qualitative approach, with secondary data such as books and journal articles as references to aid analysis. The research results show that in the digital era, the concept of business sustainability is no longer merely a trend or a moral responsibility, but rather a strategic pillar that determines the life or death of micro, small, and medium enterprises. When integrated into financial management governance, sustainability serves as a navigator, ensuring that the use of digital technology not only pursues short-term profits but also long-term resilience. To survive and compete in the modern market, micro, small, and medium-sized enterprises are advised to immediately transition from manual financial record-keeping to digital-based systems such as smart accounting applications and integrated automated cashier platforms. This digitalization plays a crucial role because it provides full visibility of cash flow in real time, minimizes the risk of human error, and provides accurate data for rapid strategic decision-making.
Pengaruh Customer Review dan Kepuasan Konsumen terhadap Keputusan Pembelian pada Rumah Makan di Kota Makassar Abdul Rahman Khaerul Rijal; Hafid Abdul; Supiati
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i3.414

Abstract

The rapid growth of culinary businesses has intensified competition among restaurants, making customer feedback and consumer satisfaction increasingly important in shaping purchasing behavior. This study examines the effect of customer review and consumer satisfaction on purchase decisions at a fried-chicken restaurant branch in Makassar, Indonesia. A quantitative associative approach was applied using primary data collected from 172 respondents through an online questionnaire measured on a five-point Likert scale, drawn through purposive sampling from an estimated population of 300 regular customers. Data were analyzed using multiple linear regression following validity, reliability, and classical assumption testing. The results show that customer review and consumer satisfaction each have a positive and significant partial effect on purchase decisions, and jointly exert a significant simultaneous effect, although together they explain only a modest share of the variance in purchasing behavior. This indicates that other factors, such as price, promotion, and service quality, also play an important role. Restaurant management is advised to encourage satisfied customers to post positive online reviews and to maintain consistent product and service quality, while future studies are encouraged to broaden the sample and incorporate additional variables for a more comprehensive model.