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All Journal International Journal of Contemporary Accounting Economics Development Analysis Journal
Rahman Hakim, Dani
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Economics, Econometrics & Finance

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IMPACT OF ACCOUNTING, MANAGERIAL AND TECHNOLOGY METHODS IMPLEMENTATION ON SMES' FINANCIAL PERFORMANCE Budi, Saksono; Rahman Hakim, Dani; Rosini, Iin; Acheampong, Kennedy
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pz93k758

Abstract

This study analyzes the influence of implementing accounting, managerial, and technology methods on the financial performance of small and medium enterprises (SMEs). The implementation of accounting methods was reflected based on the dimensions of intellectual capital, internal control system, and the availability of financial statements. The managerial methods, on the other hand, were reflected by business strategy, market orientation, and total quality management. Meanwhile, the technology was reflected by the payment gateway, receipt services, and e-commerce dimensions. As a case study, this study sampled 220 SMEs with a turnover of around 300 million to 2.5 billion rupiahs per annum in South Tangerang City. We chose SMEs in this city because it is one of the areas with the highest economic growth in Indonesia. Therefore, the development of SMEs in this city would likely be an excellent example of SMEs in other regions in Indonesia. Using the structural equation modelling partial least square (SEM-PLS) estimator, this study revealed that accounting and managerial methods positively influence SMEs' financial performance. However, this study found no evidence that technology adoption influences it. It implies that SMEs were still unfamiliar with technological adoption. The investments issued by SMEs to adopt technology seem unable to create the expected rate of returns.
Does Vertical Educational Mismatch Hinder Economic Growth?: Evidence from Indonesia Rahman Hakim, Dani; Nessia Fitri, Euis
Economics Development Analysis Journal Vol. 14 No. 3 (2025): Economics Development Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v14i3.22423

Abstract

Most studies have examined the effects of overeducation and undereducation on individual wages; however, only a few scholars have investigated the impact of this vertical educational mismatch on economic growth. Therefore, this study attempts to enter this area of analysis. The effect of overeducation and undereducation on economic growth was examined using panel data from 33 provinces in Indonesia between 2012 and 2022. Using the System Generalized Method of Moments (Sys-GMM) estimator, this study found empirical evidence that overeducation reduces economic growth. This implies that even if overeducation yields a positive return on individual wages, it remains detrimental at an aggregate level. The negative effect of overeducation on economic growth suggests that overeducation is a form of human capital and external education inefficiency. Thus, it needs to be addressed seriously by the Indonesian government. On the other hand, this study found no evidence that undereducation has an impact on Indonesia's economic growth.
Co-Authors ACHEAMPONG, KENNEDY Budi, Saksono Nessia Fitri, Euis Rosini, Iin