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MSME Performance: Financial Information System, Work Productivity, and E-commerce Adiningrat, Andi Arifwangsa; Idrawahyuni, Idrawahyuni; Rustan, Rustan; Ruhayu, Yuyu
Journal of Consumer Sciences Vol. 8 No. 2 (2023): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.8.2.204-219

This study aims to identify and analyze financial information systems, work productivity, and e-commerce on the performance of MSMEs. The approach in this study used a qualitative approach. The sources of informants were seven SMEs in the fields of food and clothing in Makassar City. Data collection techniques were carried out by interviewing informants and literature studies. The steps for the analysis technique used were data reduction, data presentation, and conclusion. The study results show that work productivity and e-commerce effectively support MSME activities to improve MSME performance. At the same time, the financial information system has not been implemented optimally, so MSME performance has not increased optimally. Some MSMEs have done computerized financial bookkeeping, but some MSMEs still do financial bookkeeping manually due to a lack of managerial knowledge and skills. The implications of this research are very important to help MSMEs identify opportunities and challenges by having a good financial information system that can optimize financial management, good productivity, and utilize e-commerce in their business.

Implementation of Shariah Management Audit to Enhance Economic Efficiency and Financial Health in Pharmacies Rustan, Rustan; Syamsuddin, Syamsuddin; Idrawahyuni, Idrawahyuni; Nurjanna, Nurjanna; Asmasary, Andi Arwinny; Kusumaningrum, Sheila; Adiningrat, Andi Arifwangsa
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.6902

Challenges and obstacles faced by Pharmacies such as inventory management, human resource management, and operational cost efficiency are often obstacles in achieving these goals. This study aims to analyze the implementation of sharia management audits in operational efficiency in pharmacies, improve financial health and propose strategic recommendations to identify possible obstacles, future development. This study uses a descriptive research type with a qualitative data analysis method. Data collection techniques are carried out by observation, literature review, and interviews with Pharmacy informants. The results of this study indicate that sharia management audits improve operational efficiency and financial health of pharmacies through waste identification, stock management, transparency of financial reports, and revenue optimization. Strategic recommendations include staff training, sharia-based guidelines, digital technology, and policy support.

PERAN STRUKTUR MODAL: PENGARUH PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN BARANG KONSUMEN PRIMER DI BEI Idrawahyuni, Idrawahyuni; reski, Reski; Sahrullah, Sahrullah
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2355

ABSTRAK Secara khusus penelitian ini menguji bagaimana struktur modal berperan sebagai variabel intervening yang mampu memoderasi pengaruh pertumbuhan penjualan dan profitabilitas terhadap harga saham perusahaan barang konsumsi primer yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019 sampai dengan 2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan struktur modal sebagai variabel antara. Data diperoleh melalui analisis laporan keuangan perusahaan, menggunakan data sekunder yang dipilih melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan profitabilitas berpengaruh terhadap struktur modal, namun pertumbuhan penjualan tidak berpengaruh signifikan terhadap harga saham. Di sisi lain, profitabilitas terbukti berpengaruh signifikan terhadap harga saham, sedangkan sedangkan struktur modal tidak berpengaruh signifikan terhadap harga saham. Selain itu, pertumbuhan penjualan maupun profitabilitas melalui struktur modal tidak berpengaruh terhadap harga saham.Kata kunci: Struktur modal, Pertumbuhan penjualan, Profitabilitas, Harga sahamABSTRACTSpecifically, this study examines how capital structure acts as an intervening variable that is able to moderate the effect of sales growth and profitability on the share price of primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) in the period 2019 to 2023. The method used in this study is a quantitative method with capital structure as an intermediate variable. Data obtained through analysis of the company's financial statements, using secondary data selected through purposive sampling method. The results showed that sales growth and profitability affect the capital structure, but sales growth does not significantly affect the stock price. On the other hand, profitability is proven to have a significant effect on stock prices, while capital structure has no significant effect on stock prices. In addition, sales growth and profitability through capital structure have no effect on stock price.Keywords: Capital structure, Sales growth, Profitability, Stock price

The Magnitude of Market Power between SCBs and SBUs: the Root Cause of Stagnancy of the Growth in Islamic Banking Industry and Spin-off Policy as its Solution Rayyani, Wa Ode; Abbas, Ahmad; Ayaz, Mohammad; Idrawahyuni, Idrawahyuni; Wahjono, Sentot Imam
IKONOMIKA Vol 7, No 1 (2022)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v7i1.13561

This research aims to explore the magnitude of market power’s effect on the two types of Islamic banks consisting of Sharia Commercial Banks (SCBs) and Sharia Business Units (SBUs) and analyze the spin-off policy. Time-series data, obtained from the banks’ monthly financial statements, were used, and the Lerner index under the level of price and cost was utilized. Independent samples t-test and correlation test were employed as additional tests to analyze data. The starting point of the finding discloses that the mean difference of market power on two types of Islamic banking is significant. It indicates that the type of Islamic banks in Indonesia creates a disparity in the market power between SCBs and SBUs where SCBs show low power, otherwise SBUs is in high power value. A high-power magnitude gained by SBUs continues to be absorbed by the conventional bank as its parents. This process leads the growth of conventional banks to increase greater in the banking industry, while the growth of Islamic banks is stagnant. The additional finding discloses that when the SBU undertakes the spin-off, Islamic banking in Indonesia tends to capture a greater power in the national banking industry.

AKUNTABILITAS PENGELOLAAN ANGGARAN PEMBANGUNGAN DESA (Studi Kasus Pada Desa Saruran Kabupaten Enrekang) Idrawahyuni, Idrawahyuni
JSAP: Journal Syariah and Accounting Public Vol 3, No 1 (2020): JULI 2020
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.3.1.19-24.2020

This study aims to determine how Accountability Management of Village Development Budget in Saruran Village, Enrekang Regency. This research was conducted at the Saruran Village Office using analysis of effectiveness ratios and efficiency ratios. This type of research is quantitative descriptive. Where data collection used is interview and documentation techniques. The data processed in this study is the report of the Realization of the Village Development Budget in Saruran Village, Enrekang Regency. Data Analysis Techniques used are the Effectiveness Ratio and Efficiency Ratio. The results showed that the efficiency can be said to be very efficient because it produces a ratio level of less than 60%. This means that the Saruran Village Government of Enrekang Regency has been able to realize revenue and budget receipts well.

Pengaruh Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023 Rahma, Besse; Burhanuddin, Chairul Ihsan; Idrawahyuni, Idrawahyuni
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.8850

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan kebijakan dividen terhadap kinerja keuangan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data panel yang dikumpulkan dari 23 perusahaan selama periode 2021-2023. Data sekunder diperoleh dari laporan tahunan perusahaan yang dipublikasikan melalui situs resmi BEI, www.idx.co.id. Teknik analisis data dilakukan menggunakan metode purposive sampling dengan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial, Komite Audit, dan Kepemilikan Manajerial, dan intellectual capital memiliki pengaruh positif terhadap kinerja keuangan. Namun, Dewan Komisaris Independen tidak memiliki pengaruh signifikan terhadap kinerja keuangan.

Building Fiscal Awareness among Thai High School Students: A Participatory Action Research Experience Mediaty, Mediaty; Mas’ud, Anis Anshari; Idrawahyuni, Idrawahyuni; Rayyani, Wa Ode; Nurhalija, Nurhalija; Nurwazaila, Nurwazaila; Yusuf , Yusfi Tsabita Nanda; Farman, Safril; Lestari, Nurma
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1561

This study addresses the limited fiscal awareness among high school students and explores how a participatory approach can foster a better understanding of public budgeting concepts. A one-day community service program was conducted on May 17, 2025, at Sangkhom Islam Wittaya School, Hatyai, Thailand, involving 27 students and several teachers. The program was facilitated by four lecturers and four students from three universities in South Sulawesi, Indonesia: Hasanuddin University, West Sulawesi University, and Muhammadiyah University of Makassar. Using a modified Participatory Action Research (PAR) approach as the educational method, the activity was structured into planning, action, and reflection stages, incorporating interactive workshops, group discussions, and simulated budget allocation exercises. Data were collected through facilitator observations, student responses, and feedback. Findings indicate that students demonstrated an increased understanding of how public resources are managed and the importance of fiscal transparency. This article concludes that experiential and collaborative methods such as PAR are effective in fostering fiscal awareness among youth.

MSME Performance: Financial Information System, Work Productivity, and E-commerce Adiningrat, Andi Arifwangsa; Idrawahyuni, Idrawahyuni; Rustan, Rustan; Ruhayu, Yuyu
Journal of Consumer Sciences Vol. 8 No. 2 (2023): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.8.2.204-219

This study aims to identify and analyze financial information systems, work productivity, and e-commerce on the performance of MSMEs. The approach in this study used a qualitative approach. The sources of informants were seven SMEs in the fields of food and clothing in Makassar City. Data collection techniques were carried out by interviewing informants and literature studies. The steps for the analysis technique used were data reduction, data presentation, and conclusion. The study results show that work productivity and e-commerce effectively support MSME activities to improve MSME performance. At the same time, the financial information system has not been implemented optimally, so MSME performance has not increased optimally. Some MSMEs have done computerized financial bookkeeping, but some MSMEs still do financial bookkeeping manually due to a lack of managerial knowledge and skills. The implications of this research are very important to help MSMEs identify opportunities and challenges by having a good financial information system that can optimize financial management, good productivity, and utilize e-commerce in their business.

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