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All Journal AkMen JURNAL ILMIAH INVOICE : JURNAL ILMU AKUNTANSI
Nurhasimah, Nurhasimah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH LITERASI DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN DAN KEBERLANJUTAN UMKM DI KABUPATEN WAJO Nurhasimah, Nurhasimah; Basalamah, Salim; Mahmud, Amir
AkMen JURNAL ILMIAH Vol. 22 No. 2 (2025): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v22i2.5393

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in regional economic development. However, their business sustainability is often hindered by limited financial literacy and poor financial management practices. This study aims to analyze the influence of financial literacy and financial management on the financial performance and sustainability of MSMEs, as well as to examine the mediating role of financial performance in these relationships. A quantitative approach was applied using a survey method involving 354 MSME actors in Wajo Regency, selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS 4.0 software . The results reveal that both financial literacy and financial management have a positive and significant influence on MSMEs’ financial performance. Financial literacy also has a significant direct effect on business sustainability, whereas financial management does not. Furthermore, financial performance significantly mediates the effect of both financial literacy and financial management on MSME sustainability. These findings highlight the importance of enhancing financial capabilities among MSME actors to promote business sustainability, and the need for adaptive policy support aligned with the real conditions faced by small business operators.
Optimal Portfolio Analysis Using the Markowitz Model: A Case Study in Mining Industry Companies Listed on the Indonesia Stock Exchange Budiandriani, Budiandriani; Sarira, Wahyuni Tommo; Nurhasimah, Nurhasimah; Manjas, Sitti Zalsamala Maulina; Rafiuddin, Rafiuddin
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/yr7v9q58

Abstract

This study aims to test. Optimal Portfolio Using the Markowitz Model: Case Study in Mining Industry Companies Listed on the Indonesia Stock Exchange. This study uses Secondary data needed in this study is the Annual Report data of Mining Industry Companies Listed on the Indonesia Stock Exchange in 2021 - 2023 from the official website of each company. Sampling of respondents was carried out by purposive sampling. Purposive sampling is the selection of samples based on assessment. This analysis is assisted by Microsoft Excel software. The results of the study show that the portfolio with maximum profit consists of ICNO 2.93, ENRG 0.32, TINS -0.23, MEDC 0.01, PSAB -1.24, IFSH 3.01, ANTM 1.65, MBAP 0.09, and PTBA 1.40. The expected return of the portfolio is 0.66 with a risk of 0.22. This optimal portfolio is better than a portfolio filled with 10 stocks with the same weight, where the expected return increases from 0.21 to 0.66 and the standard deviation decreases from 0.29 to 0.22. This shows that allocating funds using the optimal portfolio is more effective than equalizing the weights on each stock.
Co-Authors Amir Mahmud Basalamah, Salim Budiandriani, Budiandriani Manjas, Sitti Zalsamala Maulina Rafiuddin, Rafiuddin Sarira, Wahyuni Tommo