Muslim Muslim
Universitas Muslim Indonesia, Makassar, Indonesia

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Financial Management Training for Micro, Small, and Medium Enterprises (MSMEs) Muslim Muslim
Advances in Community Services Research Vol. 4 No. 1 (2026): September - Februari
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i1.726

Abstract

Purpose: This study aims to explore the dynamics of financial management training for Micro, Small, and Medium Enterprises (MSMEs), focusing on training trends, approaches used, the suitability of materials to participants' needs, and their impact on business capacity and sustainability. The study also emphasizes the role of technology and identifies challenges and gaps in training implementation. Research Design and Methodology: This study uses a qualitative approach with the Systematic Literature Review (SLR) method. The analysis was conducted on scientific publications over the past ten years that discuss financial management training for MSMEs, identifying common themes, training approaches, and technology integration. Findings and Discussion: The results of the study show that training has shifted from a generic model to a contextual and specific approach. The most relevant training materials include simple financial record-keeping, cash management, the separation of personal and business finances, and basic taxation. Technologies such as digital accounting applications and e-learning enhance training effectiveness, although challenges related to digital literacy remain high. Training also increases confidence, access to financing, and more orderly financial practices. Implications: This research contributes to the development of needs-based, participatory, and sustainable training designs. In practical terms, the results can be used by the government, NGOs, and financial institutions to design more effective and MSME-specific financial training.
Corporate Governance Mechanisms, Firm Size, and Financial Performance: Evidence from Indonesian Mining Companies Andi Muara Arumbarkah; Mahfudnurnajamuddin Mahfudnurnajamuddin; Muh. Haerdiansyah Syahnur; Muslim Muslim
Advances in Human Resource Management Research Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ahrmr.v4i3.1058

Abstract

Purpose: This study examines the effects of institutional ownership, independent commissioners, audit committees, and firm size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX), with Return on Assets (ROA) used as the performance indicator. Research Method: This study employed a quantitative explanatory design using audited annual report data from 30 IDX-listed mining companies during 2021–2023, generating 90 firm-year observations. The data were analyzed using multiple linear regression with SPSS after conducting classical assumption tests. Results and Discussion: Institutional ownership, independent commissioners, audit committees, and firm size have positive and significant effects on ROA. Firm size has the strongest effect, indicating that larger firms are better positioned to achieve operational efficiency, economies of scale, and broader access to financing. The positive governance effects demonstrate that effective ownership monitoring, board independence, and audit oversight strengthen managerial accountability and asset utilization. Implications: Companies should strengthen governance practices beyond formal compliance, while regulators should promote effective monitoring and accountability. Future studies should examine longer periods, other industries, additional performance measures, and governance quality indicators. Originality: This study provides sector-specific evidence from Indonesia’s mining industry on the combined role of governance mechanisms and firm size in explaining asset profitability.
Investment Literacy and Family Financial Planning Program Muslim Muslim
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.1103

Abstract

Purpose: This study systematically examines the roles of financial literacy and investment literacy in strengthening family financial planning, particularly their contribution to sustainable household financial management. Research Method: A qualitative Systematic Literature Review (SLR) was conducted on academic articles published between 2018 and 2025 in high-impact journals from Elsevier, Emerald, Wiley, and Springer. The selected studies were systematically identified, screened, and analyzed using thematic analysis to synthesize recurring patterns and key findings. Results and Discussion: Six major themes emerged: basic financial literacy as the foundation of family financial planning; integration of investment literacy into household decision-making; family financial socialization; demographic influences on financial decisions; sociocultural dynamics in financial strategies; and the effectiveness of family-based literacy programs. These findings support the Theory of Planned Behavior and the family financial socialization perspective. Implications: Policymakers, educators, and communities should develop contextual, participatory, and sustainable family financial literacy programs. Future research should empirically examine the interaction between financial and investment literacy across diverse family contexts. Originality: This study integrates financial literacy, investment literacy, and family financial socialization into a unified framework for understanding sustainable family financial planning.