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All Journal Jurnal Ilmiah Ekonomi dan Bisnis Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Surya Anggraeni Sayitno
Universitas Kristen Indonesia Paulus
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Management Accounting Systems and Cost Efficiency In Small Retail Businesses Sariani Maya Rupang; Surya Anggraeni Sayitno
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 2 (2026): Neraca Keuangan: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i2.25079

Abstract

Daily needs micro and small retail enterprises (MSEs) in Makassar City face significant challenges regarding operational cost management efficiency amid the rapid expansion of modern retail outlets and continuous price fluctuations. This study aims to analyze the role and effectiveness of implementing Management Accounting Systems (MAS) in enhancing cost management efficiency among small daily needs retail businesses in Makassar City. Using a qualitative approach with a case study design, data were gathered through in-depth interviews with four retail business managers (Kios J-Tris, Toko Dilah, Kios Ros, and Kios BTP) selected via purposive sampling. The results indicate that the implementation of MAS—whether through manual record-keeping or digital application-based systems (Kasir Pintar)—exerts a substantial positive impact on operational cost control, inventory capital efficiency, and the prevention of resource waste. Consistent financial recording was proven to reduce daily operational expenses by up to 37.5%–40% through the elimination of slow-moving inventory categories. Furthermore, the study reveals that the degree of MAS formalization correlates with business age and the owner's digital literacy. Additionally, specific local contextual factors, such as socio-cultural obligations (indigenous ceremonies) and internal household leakage, directly influence business cash flow. The implications highlight the essential necessity of early financial literacy education and digital adoption to strengthen the competitiveness and long-term sustainability of traditional retail enterprises in high-density urban environments.
Analysis of Accounting Literacy, Financial Literacy, and Payment Fintech on The Financial Behavior of University Students in Riau Province Ika Wulandari; Revita Dwi Aviani Pagiling; Revoluance Adimuntja; Surya Anggraeni Sayitno; Alvyonitha Ratu Ramba
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 23 No. 2 (2026): September
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/6eyv9h93

Abstract

The research is motivated by the rising use of financial technology among university students, a trend not always accompanied by adequate financial literacy, financial management skills. Previous studies indicate that financial literacy, fintech can influence financial behavior, although findings remain mixed. Research integrating accounting literacy, financial literacy, and payment fintech particularly among students in Riau Province remains limited. The research uses quantitative approach using descriptive research design. The research obtained primary data from questionnaires administered to 100 students. Data analysis involved validity, reliability tests, multiple linear regression, F-tests, t-tests. Findings show that accounting literacy, financial literacy, and payment fintech positive, a statistically significant partial effect on students’ financial behavior. The three factors collectively exert positive significant influence on financial behavior. The coefficient of determination was 45.2% indicates that accounting literacy, financial literacy, and payment fintech explain 45.2% of variation in students' financial behavior, with the remainder explained by other factors. Empirical evidence regarding the integration of accounting, finance, payment technology knowledge sheds light on financial behavior. In terms of practical implications, the research findings support strengthening education on accounting and financial literacy, as well as the prudent use of payment fintech.
Co-Authors Alvyonitha Ratu Ramba Ika Wulandari Revita Dwi Aviani Pagiling Revoluance Adimuntja Sariani Maya Rupang