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All Journal Agrikultura Jurnal SOLMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jambura Equilibrium Journal Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Equity: Jurnal Ekonomi Nekton Jurnal Abdimas Kartika Wijayakusuma International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) IJES : Indonesian Journal of Environmental Sustainability.
Sapriyadi, Wandi
Universitas Muhammadiyah A.R. Fachruddin
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION, FINANCIAL LITERACY, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS OF TANGERANG REGENCY MSMES Ervina Yennie Permananingrum; Abu Naim; Annisa Risqi Sulistya Kusuma Wardhani; Fachmi Al Faroqi; Andika Mugi Gumilang; Nor Fatah Ulinnuha; Sapriyadi; Ahmad Pauji
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1407

Abstract

MSMEs, or micro, small, and medium-sized enterprises, are essential to Tangerang Regency's economic growth. However, a lot of MSME owners still struggle to produce high-quality financial statements because of poor internal control, low accounting awareness, incomplete technology utilisation, and inaccurate records. Their capacity to evaluate business situations, control cash flow, and develop long-term strategies is impacted by this circumstance. Thus, the purpose of this study is to examine how internal control, financial literacy, and the use of Accounting Information Systems (AIS) affect the quality of MSMEs' financial statements in Tangerang Regency. Purposive sampling was used to identify 200 MSME respondents for this quantitative study. A standardised Likert-scale questionnaire was used to gather the data, and SPSS was used for analysis, which included multiple linear regression and traditional assumption tests. The model is suitable for additional study when classical assumption testing reveals that the data satisfy the conditions for autocorrelation, heteroscedasticity, multicollinearity, and normality. According to the regression results, the quality of financial statements is positively and significantly impacted by AIS adoption (β = 0.315; Sig. = 0.000), financial literacy (β = 0.291; Sig. = 0.000), and internal control (β = 0.348; Sig. = 0.000). The biggest predictor is internal control, suggesting that regular assessments, job segregation, and monitoring systems are essential to guaranteeing the dependability and correctness of MSME financial reporting. Additionally, the F-test shows that all three variables have an impact on financial statement quality at the same time (Sig. = 0.000). The three variables account for 53.9% of the variation in financial statement quality, whereas other factors not included in the model account for 46.1%, according to the coefficient of determination (R² = 0.539).
THE INFLUENCE OF FINANCIAL TECHNOLOGY (FINTECH) USAGE, FINANCIAL LITERACY, SAVING HABITS, AND CAPITAL STRUCTURE ON THE FINANCIAL CAPABILITY OF MSMES IN TANGERANG REGENCY Nor Fatah Ulinnuha; Abu Naim; Sapriyadi; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Mardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1408

Abstract

MSMEs in Tangerang Regency deal with a number of financial management issues, such as low financial literacy, poor saving practices, an uneven capital structure, and inefficient use of financial technology (Fintech). These circumstances affect MSMEs' limited ability to manage cash flow, secure capital, and sustain firm stability. This study aims to quantitatively analyse the influence of Fintech usage, financial literacy, saving habits, and capital structure on the financial capability of MSMEs in Tangerang Regency. The research method uses an associative approach with multiple regression analysis techniques applied to 200 MSME respondents selected through purposive sampling. The research instrument is a Likert scale that is evaluated using validity and reliability tests, while data analysis is carried out using SPSS using classical assumptions, t, and F tests. The study's findings indicate that the following variables—Fintech, financial literacy, kebiasaan menabung, and modal structure—have a positive and significant impact on UMKM's financial capabilities, both in a parallel and parallel manner. The Adjusted R-Squared value of 0.612 indicates that 61.2% of the financial variability can be explained by the developed model. This study highlights the importance of financial education, effective financial management, and the use of financial technology to increase UMKM's financial capabilities in the digital age. It is anticipated that this will serve as a catalyst for government agencies, financial institutions, and Fintech companies to develop more effective UMKM strategies
Pemberdayaan masyarakat melalui pembuatan pupuk organik dari limbah pertanian di desa Sereang kecamatan Maritengngae kabupaten Sidenreng Rappang Sapriyadi, Sapriyadi; Ambar, Abdul Azis; Irmayani, Irmayani; Ali, Nursiah
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i2.23987

Abstract

AbstrakPelatihan pembuatan pupuk organik bertujuan untuk mengedukasi petani dengan memberikan informasi dan praktik cara pembuatan pupuk organik dari limbah pertanian. Program pengabdian  masyarakat ini dilaksanakan di Desa Sereang, Kecamatan Maritengngae, Kabupaten Sidenreng Rappang. Pada 9 Mei 2024. Mitra kegiatan yaitu kelompok tani mamminasae di Desa Sereang berjumlah 25 orang. Mereka bermata pencaharaan sebagai petani padi sawah. Metode yang dilakukan adalah sosialisasi dan pelatihan pembuatan pupuk organik. Tahapan kegiatan meliputi (1) sosialisasi potensi, pemanfaatan, dan cara pembuatan pupuk organik, (2) pelaksanaannya meliputi praktik pembuatan pupuk. Hasil kegiatan pengabdian menunjukkan bahwa sosialisasi dan instruksi pembuatan pupuk organik, kelompok tani Mamminasae menyadari pentingnya pengolahan limbah pertanian dan cara mengolahnya menjadi pupuk organik. Peserta dapat membuat pupuk organik dari limbah jerami dan kotoran sapi secara mandiri. Terdapat peningkatan pemahaman pengetahuan peserta tentang cara pembuatan pupuk organik dari jerami padi dan kotoran sapi yang dibuktikan dengan kemampuan petani membuat pupuk organik dari limbah pertanian yang dimanfaatkan menjadi pupuk organik. Kata kunci: pelatihan; limbah pertanian dan; pupuk organik. Abstract The training on making organic fertilizer aims to educate farmers by providing information and practice on how to make organic fertilizer from agricultural waste. This community service program was implemented in Sereang Village, Maritengngae District, Sidenreng Rappang Regency. On May 9 2024. The activity partners, namely the Mamminasae farmer group in Sereang Village, number 25 people. They earn their living as rice farmers. The method used is socialization and training in making organic fertilizer. The activity stages include (1) socializing the potential, utilization and methods of making organic fertilizer, (2) implementation includes the practice of making fertilizer. The results of service activities show that with the socialization and instructions for making organic fertilizer, the Mamminasae farmer group is aware of the importance of processing agricultural waste and how to process it into organic fertilizer. Participants can make organic fertilizer from waste straw and cow dung independently. There was an increase in participants' understanding of how to make organic fertilizer from rice straw and cow dung as evidenced by the ability of farmers to make organic fertilizer from waste that has not been optimally utilized as organic fertilizer. Keywords: training; agricultural waste and; organic fertilizer.
THE INFLUENCE OF PRODUCTION PLANNING, INVENTORY CONTROL, PRODUCT QUALITY, AND COST EFFICIENCY ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING COMPANIES Maman Supriatman; Abu Naim; Agus Hermawan; Sapriyadi; Mardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 3 (2026): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18958430

Abstract

The manufacturing sector faces increasing pressure due to rising production costs, fluctuating demand, and intense global competition, forcing companies to improve operational performance to remain competitive and sustainable. Many manufacturing firms still experience inaccurate production planning, imbalanced inventory levels, inconsistent product quality, and inefficient cost management, resulting in delivery delays, high holding costs, product returns, and declining profitability. This study aims to analyze the influence of production planning, inventory control, product quality, and cost efficiency on the operational performance of manufacturing companies. A quantitative explanatory approach was employed using primary data collected from 200 managers and operational staff through structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS to examine both simultaneous and partial effects. The results indicate that the research model demonstrates good goodness-of-fit and that all four variables have positive and significant effects on operational performance. Product quality shows the strongest influence, followed by production planning, cost efficiency, and inventory control. Together, these factors explain 72% of the variance in operational performance. The findings emphasize that integrating effective planning, inventory management, quality assurance, and cost control is essential for improving productivity, efficiency, competitiveness, and long-term sustainability in manufacturing organizations.
Restrictions on Digital Transformation on Micro and Small Enterprises in Kolaka Regency Sapriyadi, Sapriyadi; Ilham, Surianto; Zizih, Andi Rezah Tenri
Equity: Jurnal Ekonomi Vol 14 No 1 (2026): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v14i1.549

Abstract

The results of the National Digital Transformation Index (TDN) measurement in Southeast Sulawesi Province in 2022 are 44, indicating that digital transformation is still classified as C (adequate). Limited technology adoption and low innovation in business among micro and small business actors are one of the causes of low performance in the business pillar, which affects the acquisition of the TDN Index score. This study aims to investigate the factors that inhibit the implementation of digital transformation among micro and small business actors in Kolaka Regency. The sample in this study is 106 micro and small business actors with various types of businesses, including culinary, fashion, handicrafts, and agribusiness. Binary logistic regression analysis was used to estimate the inhibiting factors influencing the implementation of digital transformation in micro and small businesses. The study's findings reveal that digital knowledge, digitalization training, and digital transaction security are the primary factors hindering digital transformation among micro and small business actors in Kolaka Regency. Micro and small business actors who are unable to access information and participate in the digital community, have not received digital marketing and financialization training, and have not utilized the official digital transaction system are more likely to remain digitally untransformed. Meanwhile, the availability of digital devices and digital ecosystems does not have a significant influence on digital transformation. These findings recommend strategies to enhance digital transformation for micro and small business actors by focusing on increasing digital literacy and knowledge, continuous digitalization training, and building trust in the security of digital transactions.
Co-Authors Abdul Azis Ambar Abu Naim Abu Naim Adam Zulfahmi Adelia Dwi Valentin Adibrata, Sudirman Adriyansyah, Nico Agus Hermawan Ahmad Pauji Akbar, Arham Hafidh Aldia, Dia Ali, Nursiah Alqodri, Muhammad Faris Andika Mugi Gumilang Angelia, Fera Animah Animah Annisa Risqi Sulistya Kusuma Wardhani Arief Rahman Aulia, Ihsan Fathoni Azizah, Aulia Nur Budianto, Rizki Citra Ayu, Citra Dedi Dedi Efendi, Muhammad Ichsan Ervina Yennie Permananingrum Ervina Yennie Permanningrum Evitulistiono, Rizki FACHMI AL FAROQI Febrianto Febrianto, Febrianto Ferizal, Jemi Fery Updi Gunawan, Robi Hafizah, Adisti Hernadi, Raden Ilham, Surianto Irmayani Irmayani Kartomo Komarullah, Umam M. Yogi Riyantama Isjoni Maman Supriatman Mardi Maulana, Eka Muhammad Hussin MUHAMMAD MAHATIR Muhammad Syaiful Mujahida, Ummul Mulyadi Abdul Wahid Nor Fatah Ulinnuha Nurfy, Ariadin Purwani Husodo Rina Ambarwati Rinarso, Berlian Dwi Sandri, Sandri Sartono Sartono Sartono, Sartono Setiyani, Irma Siti Fatimatul Zuhro Siti Fatimatul Zuhroh Soerahman, Soerahman Soesilo, Rahman Sofyan Sofyan Sulistiyo, Suryo Supriyade, Supriyade Syamsudin Syamsudin Syamsudin Toaha, Sahabuddin Wahyu Adi Wardhani, Anisa Rizki Sulistya Kusuma Wardhani, Annisa Risqi Sulistya Kusuma Yuyun Anggraini Zizih, Andi Rezah Tenri