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Green Innovation on the Business Performance of Halal-Certified Micro, Small, and Medium Enterprises in South Sulawesi Ridwan, Hardiyanti; H. Kara, Muslimin; Wahab, Abdul; Ayu Parmitasari, Rika Dwi; Nabir, Abd. Muhaemin; Nurwahida, Nurwahida
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i2.5808

Abstract

This study aims to analyse the effect of green innovation on the business performance of micro and small enterprises in South Sulawesi, particularly those that have obtained halal certification. Green innovation is a new strategy that has emerged among business actors, involving the creation of environmentally friendly innovations in the production process and the products produced. The research method used is explanatory research with a quantitative approach, with a population of 1,025 MSEs and a sample of 124 MSEs with halal certification. The data collection techniques used were observation, interviews and questionnaires with a 1-7 Likert scale, while the data analysis techniques used were descriptive statistical analysis and inferential analysis, namely inner model and outer model analysis, as well as hypothesis testing. The results of the study indicate that green innovation has a positive and significant effect on the business performance of micro and small enterprises in South Sulawesi -, amounting to 45.1%. This implies that the implementation of green innovation in SMEs that already have halal certification can improve business performance while promoting economic, social, and environmental sustainability.
Enhancing Financial Reporting Capacity for Community Waste Banks: An International Collaborative Community Engagement Program in Makassar, Indonesia Lince Bulutobing; Ts. Shafinar Binti Ismail; Muhammad Khaedar Sahib; Mukminatim; Abd. Muhaemin Nabir; Muryani Arsal
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/z9x06142

Abstract

This community engagement program aims to strengthen the financial management capacity of community-based waste banks in Makassar City, Indonesia, through a structured training and mentoring initiative. Waste banks have emerged as an innovative approach to waste management by promoting community participation in waste sorting, recycling, and circular economic practices. However, many waste bank units continue to face significant challenges in preparing accurate and accountable financial reports due to limited knowledge of basic accounting, inconsistent record-keeping, and minimal use of digital tools. This program, implemented collaboratively by Universitas Teknologi MARA (UiTM) Malaysia and several universities in South Sulawesi under the International Association of Economic and Business, focuses on improving the competencies of waste bank managers in preparing simple financial statements aligned with fundamental accounting principles. The activities include needs assessment, training on cash flow records, balance sheets, and income statements, hands-on mentoring, and the introduction of basic digital accounting tools. The program also strengthens institutional accountability and enhances stakeholder trust, contributing to better financial governance within the waste bank ecosystem. Furthermore, the initiative supports the strategic goals of Makassar City in promoting community-based waste management and aligns with the Sustainable Development Goals (SDGs), particularly Goals 11, 12, and 17. The outcomes demonstrate increased financial literacy, improved reporting accuracy, and stronger collaboration between local communities, government institutions, and international academic partners. This program is expected to serve as a replicable model for community empowerment and sustainable environmental management.