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All Journal Accounting Profession Journal (APAJI) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Mega Utami
Universitas Muslim Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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The Effect of Financial Literacy, Financial Attitudes, and Financial Inclusion on the Financial Performance of MSMEs Tanete Riattang Bone Regency Mega Utami; Sri Astuti Mualimin; Mahfudnurnajamuddin; Budiandriani
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

This study aims to examine the influence of financial literacy, financial attitudes, and financial inclusion on the financial performance of MSMEs in Tanete Riattang District, Bone Regency.The population in this study includes all Micro, Small, and Medium Enterprises (MSMEs) actors in Tanete Riattang District, Bone Regency, with a total of 1,958 MSME actors. In determining the sample, the researcher used the Slovin formula so that as many as 100 respondents were obtained by simple random sampling technique. This study uses a quantitative approach with a survey method. The data used is primary data obtained through the distribution of a questionnaire with a Likert scale to the respondents. The data analysis method used was multiple linear regression analysis with the help of the SPSS program. The results of the study show that: 1) Financial literacy has a positive and significant effect on the financial performance of MSMEs, 2) Financial attitudes have a positive and significant effect on the financial performance of MSMEs, and 3) Financial inclusion has a positive and significant effect on the financial performance of MSMEs. In addition, simultaneously financial literacy, financial attitudes, and financial inclusion have a significant effect on the financial performance of MSMEs in Tanete Riattang District, Bone Regency.
Pengaruh Atribut Produk dan Persepsi Harga terhadap Keputusan Pembelian di Toko Sinar Elektronik Majene Ratna Dewi; Syamrul Syamrul; Sri Astuti; Mega Utami; Faisal Faisal; Saharuddin Saharuddin
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/8w9twd76

Abstract

This study aims to analyze the effect of product attributes and price perception on purchasing decisions of electronic products at Toko Sinar, Majene Regency. The study uses a quantitative approach with a survey method. The respondents consist of 51 consumers selected using accidental sampling. Data were collected through questionnaires with a Likert scale. The data were analyzed using validity tests, reliability tests, multiple linear regression analysis, and t-tests with the support of SPSS software. The results show that product attributes have a significant effect on purchasing decisions. Price perception also has a significant effect on purchasing decisions of electronic products. Simultaneously, product attributes and price perception have a significant influence on consumer purchasing decisions. These findings indicate that consumers consider product quality, features, design, and price suitability with perceived benefits before making a purchase. This study provides practical implications for Toko Sinar to improve competitiveness by optimizing product attributes and setting prices that match consumer expectations.
DO AUTOMATION AND DATA ALWAYS IMPROVE EFFICIENCY? THE MEDIATING ROLE OF TECHNOLOGY READINESS IN SERVICE CONTEXTS Sri Astuti Mualimin; Mega Utami; Ramlawati; Serlin Serang
Accounting Profession Journal (APAJI) Vol. 8 No. 2 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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This study examines whether service automation and customer data utilisation consistently improve service efficiency, with a particular focus on the mediating role of Technology Readiness Index. Using a quantitative approach, data were collected from 160 employees working in digitally enabled service organisations and analysed using Partial Least Squares Structural Equation Modelling. The findings reveal that service automation does not have a direct effect on service efficiency, while customer data utilisation significantly enhances efficiency. Technology readiness emerges as a critical determinant, exerting the strongest direct influence on service efficiency. Furthermore, technology readiness fully mediates the relationship between service automation and service efficiency, indicating that automation contributes to performance only when it enhances individuals’ readiness to engage with technology. In contrast, the mediating effect of technology readiness in the relationship between customer data utilisation and service efficiency is not supported. These results suggest that different digital technologies operate through distinct mechanisms, highlighting the importance of human readiness in realising the benefits of automation. This study contributes to the literature by challenging deterministic views of digital transformation and emphasising the conditional role of technology in improving organisational performance.
Co-Authors Budiandriani, Budiandriani Faisal Faisal Mahfudnurnajamuddin, Mahfudnurnajamuddin Ramlawati Ratna Dewi Saharuddin Saharuddin Serlin serang Sri Astuti Sri Astuti Mualimin Syamrul Syamrul