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The Effect of Trust, Transparency, and Security on the Success of Blockchain-Based Decentralized Crowdfunding Judijanto, Loso; Mardianto, Dedi; Said, Saida
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1670

This study examines the effect of trust, transparency, and security on the success of blockchain-based decentralized crowdfunding platforms in Indonesia. Using a quantitative approach, data were collected from 143 participants through a structured questionnaire with a Likert scale ranging from 1 to 5. The collected data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The results show that security and transparency have a significant positive impact on the success of blockchain crowdfunding, while trust also exerts a positive but relatively weaker effect. The findings suggest that ensuring a secure and transparent environment is essential to fostering trust and enhancing the likelihood of success for decentralized crowdfunding platforms. The study contributes to the understanding of critical factors for blockchain crowdfunding success and offers practical implications for platform developers and investors.

The Effect of Trust, Transparency, and Security on the Success of Blockchain-Based Decentralized Crowdfunding Judijanto, Loso; Mardianto, Dedi; Said, Saida
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1670

This study examines the effect of trust, transparency, and security on the success of blockchain-based decentralized crowdfunding platforms in Indonesia. Using a quantitative approach, data were collected from 143 participants through a structured questionnaire with a Likert scale ranging from 1 to 5. The collected data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The results show that security and transparency have a significant positive impact on the success of blockchain crowdfunding, while trust also exerts a positive but relatively weaker effect. The findings suggest that ensuring a secure and transparent environment is essential to fostering trust and enhancing the likelihood of success for decentralized crowdfunding platforms. The study contributes to the understanding of critical factors for blockchain crowdfunding success and offers practical implications for platform developers and investors.

Pengaruh Struktur Modal, Kebijakan Dividen, Dan Profitabilitas Terhadap Nilai Perusahaan: (Studi Kasus Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Sapna, Atika; Said, Saida; Mellisyah, Mellisyah
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1284

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kebijakan dividen, dan profitabilitas terhadap nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Fokus penelitian diarahkan untuk mengetahui bagaimana ketiga variabel independen tersebut dapat memengaruhi persepsi investor dan nilai pasar perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Sampel dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 12 perusahaan sebagai sampel. Data yang digunakan berupa data sekunder dari laporan keuangan tahunan perusahaan. Analisis data dilakukan melalui analisis statistik deskriptif, uji asumsi klasik, dan regresi linear berganda menggunakan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa ketiga variabel independen, yaitu struktur modal, kebijakan dividen, dan profitabilitas, memiliki pengaruh positif terhadap nilai perusahaan. Temuan ini memperkuat bahwa keputusan keuangan internal perusahaan perbankan berperan penting dalam meningkatkan nilai perusahaan di pasar modal. Penelitian ini memberikan implikasi manajerial bahwa perusahaan perbankan perlu mengelola struktur modal secara optimal, menetapkan kebijakan dividen yang stabil, serta meningkatkan profitabilitas untuk menarik minat investor dan memperkuat nilai perusahaan.

Faktor-Faktor Yang Berpengaruh Terhadap Kualitas Audit (Studi Kasus Auditor Eksternal) Said, Saida; Sri Sundari, Kartini Kartini,
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8991

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan waktu, independensi, dan etika auditor terhadap kualitas audit. Data dikumpulkan melalui kuesioner yang disebarkan kepada auditor di Kantor Akuntan Publik di Kota Makassar dan dianalisis menggunakan regresi linier berganda. Adapun populasi dalam penelitian ini adalah auditor yang berada di kota Makassar yang berada di bawah payung Kantor Akuntan Publik,Adapun sumber data yang di gunakan adalah data primer dengan menggunakan kuesioner, sedangkan tehnik pengambilan sampel dalam penelitian ini adalah random sampling sehingga ditemukan 32 auditor yang ada di kota Makassar, Hasil penelitian menunjukkan bahwa tekanan waktu tidak berpengaruh signifikan terhadap kualitas audit, independensi, dan etika auditor berpengaruh positif dan signifikan terhadap kualitas audit. Temuan ini menyimpulkan bahwa meskipun tekanan waktu dapat dirasakan oleh auditor, faktor-faktor lain seperti independensi, dan etika lebih berpengaruh dalam meningkatkan kualitas audit yang dihasilkan. Penelitian ini memberikan kontribusi dalam meningkatkan pemahaman tentang praktik auditing di Indonesia dan menyarankan agar auditor lebih fokus pada peningkatan independensi, dan etika profesi untuk meningkatkan kualitas audit. Kata Kunci:Kualitas Audit, Tekanan Waktu, Independensi, Etika Auditor, Kantor Akuntan Publik, Surabaya.

Socialization Of Digital-Based Msme Accounting Skills Improvement In Improving The Quality Of Msme Financial Management Sasongko, Restu Widyo; Widiniarsih, Dewi Mariam; Sevtiana, Agus; Bakri, Asri Ady; Said, Saida
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1588

This socialization began with complaints from MSME stakeholders when the author did community service in the villages mentioned for a period of one to two months. Because the authors gathered here are members of a group of lecturers throughout Indonesia, the authors often exchange opinions about the problems faced when doing community service. Coincidentally, within a period of time that is not much different, the authors encountered the same problem and carried out activities in the same form separately, namely in Bojongmalaka Village, West Java, Menanti Village, Lampung, and Butung Village, Makassar. The devotee hopes that the financial management problems experienced by MSME stakeholders can be resolved soon and hopefully the author's socialization regarding financial management can help MSME stakeholders in solving their problems.

Pengaruh Inovasi Produk pada Kinerja Keuangan dengan Adopsi Teknologi di Perusahaan XYZ di Indonesia Sono, Mohammad Gifari; Sudiana, Urip; Said, Saida; Utami, Eva Yuniarti; Hartati, Hartati
Sanskara Akuntansi dan Keuangan Vol. 2 No. 02 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i02.327

The paper focuses on the impact of product innovation on financial performance. Adoption of technology plays a crucial role in driving product innovation. Measurement of product innovation is done using Likert scale with four indikators. Measurement of technology adoption is done using Likert scale with five indikators. Financial performance is measured using liquidity, solvency, profitability, and activity ratios. The study examines the impact of product innovation on financial performance. Adoption of technology and innovation in products can improve financial performance. The findings provide a basis for companies to focus on innovation and technology adoption. Practical implications include expanding innovation initiatives and investing in human resources. The study has limitations in terms of specific company context and aspects studied.

The Effect of Tax Incentives, Tax Socialization, and Law Enforcement on Motor Vehicle Tax Compliance in East Java Judijanto, Loso; Said, Saida
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1048

This study examines the impact of tax incentives, tax socialization, and law enforcement on motor vehicle tax compliance in East Java, utilizing a quantitative approach. A sample of 140 respondents was surveyed using a Likert scale (1-5), and the data were analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). The results indicate that tax incentives (H1), tax socialization (H2), and law enforcement (H3) have positive and significant effects on motor vehicle tax compliance. Specifically, law enforcement emerged as the most influential factor, followed by tax incentives and tax socialization. These findings highlight the importance of well-structured tax policies, comprehensive taxpayer education, and robust enforcement mechanisms in enhancing tax compliance. The study offers valuable insights for policymakers seeking to improve tax collection efficiency and compliance rates among motor vehicle owners in East Java.

A Systematic Literature Review on the Integration of Spirituality and Religiosity in Shaping Managerial Ethics and Accounting Disclosure Quality Said, Saida; Syarifuddin, Syarifuddin; Alimudin, Alimudin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3332

This study was designed to explore and synthesize the development of literature discussing the contribution of spirituality and religiosity in shaping managerial ethics and improving the quality of accounting disclosures. This study uses a Systematic Literature Review (SLR) approach following the PRISMA 2020 framework, in which 47 articles from a total of 483 relevant publications were rigorously selected for in-depth analysis. The main objectives of this analysis are to map the patterns of relationships formed, understand the mechanisms of influence at work, and identify areas that are still under-researched in the context of contemporary managerial morality. From the results of this systematic review, it was found that spirituality plays a significant role in fostering personal integrity, strengthening ethical awareness, and increasing the capacity for individual self-control. These dimensions directly encourage the rejection of manipulative practices in the financial reporting process. Conversely, religiosity plays a more effective social control system, which not only suppresses the practice of earnings management but also improves the accuracy and transparency of financial information disclosure, especially in environments with weaknesses in governance structures. This study also shows that the influence of spiritual and religious values is not simple or linear, but is influenced by a number of mediating and moderating factors. These factors include the level of understanding of religious teachings, the location of internal control (locus of control), individual technical competence, organizational culture, and the strength of the governance system including the existence and role of the Sharia Supervisory Board. Based on these findings, this study proposes an integrative conceptual model, which describes how spiritual and religious values can be transformed into financial reporting behavior that upholds ethics. In addition, this study also identifies various gaps in the literature, including the lack of studies that discuss spiritual experiences at the individual level (micro studies), the lack of a longitudinal approach in related research, and the limited context of studies that focus on developing countries. Therefore, this SLR makes a significant contribution to theory development by integrating two key moral elements in accounting research, as well as providing a clear direction for future research that focuses on ethics, spirituality, and sustainable governance practices.

Unlocking Opportunities: Building Skills And Mindset In The Digital Age Faradilla Arwinda Mongan, Frischa; Nuraisyiah, Nuraisyiah; Muchran, Muchriana; Said, Saida; Zulaeha, Sitti
International Journal Of Community Service Vol. 5 No. 4 (2025): November 2025 ( Indonesia - Thailand - Malaysia - Timor Leste - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i4.895

This community service program, entitled Unlocking Opportunities: Building Skills and Mindset in the Digital Age, was carried out at Sangkhom Islam Wittaya School, Hat Yai, Thailand. The program aimed to strengthen students’ digital literacy, entrepreneurial awareness, cross-cultural communication, and growth mindset as essential 21st-century skills. The activities were designed in the form of interactive workshops, cross-cultural group discussions, hands-on practices, and reflective sessions. Seventy students aged 13 to 16 actively participated in the program. The implementation demonstrated that the integration of experiential learning and international collaboration significantly improved students’ knowledge, skills, and attitudes. Structured presentations effectively enhanced competence, while simulation activities and group discussions built confidence and character. Moreover, the cross-cultural exchange fostered stronger connections and caring attitudes among participants. The final outcomes showed that students developed greater adaptability, creativity, and awareness of global citizenship. In conclusion, the program successfully contributed to empowering youth in Hat Yai through an interdisciplinary and holistic approach to education. The results confirmed the importance of combining digital literacy, leadership training, and cultural collaboration to prepare young learners for global challenges in the digital age. This initiative also opened opportunities for sustainable international partnerships in community service and youth empowerment.

Environmental, Social, and Governance (ESG) in Public Sector Governance: A Systematic Review of Global Evidence Said, Saida; Rahmawati Rahmawati, Arifudin Mannang,
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10712

Environmental, Social, and Governance (ESG) telah menjadi pilar utama dalam mendukung keberlanjutan global. Namun, penerapannya di sektor publik masih belum konsisten akibat kompleksitas kelembagaan, keragaman regulasi, dan keterbatasan kapasitas tata kelola. Penelitian ini bertujuan memberikan pemahaman menyeluruh tentang perkembangan riset ESG di sektor publik selama satu dekade terakhir.Metode yang digunakan adalah Systematic Literature Review (SLR) dengan panduan PRISMA 2020, mencakup 42 artikel terindeks Scopus yang diterbitkan pada periode 2015–2025. Analisis dilakukan melalui klasterisasi tematik, klasifikasi teori, dan pemetaan metodologi.Hasil studi mengidentifikasi enam klaster utama: (1) pelaporan keberlanjutan dan nilai publik; (2) kinerja ESG dan tata kelola; (3) ESG dalam kebijakan publik dan SDGs; (4) transformasi digital; (5) peran SDM dan budaya etika; serta (6) ESG di pendidikan tinggi dan lembaga quasi-publik. ESG di sektor publik mengalami pergeseran dari alat transparansi menuju mekanisme penciptaan nilai dan tata kelola berbasis teknologi.Diskusi menunjukkan bahwa faktor pendorong ESG meliputi tekanan regulasi, etika organisasi, dan kesiapan digital, sedangkan hambatan utamanya adalah lemahnya kapasitas institusional dan absennya kerangka pengukuran spesifik.Kebaruan studi ini adalah pemetaan konseptual ESG sektor publik terlengkap dan identifikasi celah riset strategis untuk pengembangan kebijakan dan pengukuran keberlanjutan. Kata Kunci : ESG,Sektor Publik, SLR PRISMA, Tata Kelola, SDGs, Digital Governance

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