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All Journal YUME : Journal of Management Tangible Journal Jurnal Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE International Journal of Economics, Management and Accounting IECON: International Economics and Business Conference
Asri Usman
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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A Systematic Literature Review: The Role of Supply Chain Management in Enhancing Corporate Operational Performance Urisnawati Rusli; Masnia Masnia; Asri Usman; Mediaty Mediaty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5981

Abstract

In a company, operational performance must be achieved to fulfill the company's strategy. The main objective of this systematic literature review is to explore and identify the role of Supply Chain Management (SCM) in enhancing the operational performance of companies by providing an overview of SCM across various organizations. The research methodology involves analyzing scientific articles based on the criteria of selecting articles published within the time frame of 2019-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Watase Uake Prisma tool, 24 selected articles were produced. The results affirm that SCM plays a vital role in improving the operational performance of companies. The novelty of this article lies in its comprehensive approach to analyzing the role of SCM across different types of companies. Additionally, the authors integrate existing literature findings to identify the most commonly applied SCM strategies or practices. Overall, this research highlights the importance of effective SCM strategies and practices in enhancing operational efficiency, as well as identifying the challenges faced by companies in implementing SCM.
Determinants of SME Financial Performance in the Digital Transformation Era: The Role of Accounting Digitalization, Accounting Information Systems, and Financial Applications Andi Riska Andreani; Amiruddin Yunus; Asri Usman; Wahyuni Saleh; Syafaruddin Syafaruddin
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1240

Abstract

Digital transformation has fundamentally altered the financial management landscape for Micro, Small, and Medium Enterprises (SMEs) in Indonesia. However, there remains an empirical gap regarding how significantly accounting digitalization, accounting information systems (AIS), and digital financial applications jointly affect SME financial performance, particularly in Makassar City. This study analyzes the effects of accounting digitalization (X₁), accounting information systems (X₂), and financial application/website usage (X₃) on SME financial performance (Y), both partially and simultaneously. A quantitative cross-sectional survey approach was employed with 120 respondents selected using purposive sampling among SMEs in Makassar City that had adopted at least one digital financial management tool. Data were analyzed through validity and reliability tests, classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination using IBM SPSS Statistics 26. The F-test revealed that the three independent variables simultaneously and significantly affect SME financial performance (F = 61.847; sig. = 0.000). Partially, accounting digitalization (β = 0.358; t = 3.931; sig. = 0.000), accounting information systems (β = 0.283; t = 3.053; sig. = 0.003), and financial application/website usage (β = 0.239; t = 2.852; sig. = 0.005) each positively and significantly affect SME financial performance. The coefficient of determination (R² = 0.615) indicates the three variables explain 61.5% of SME financial performance variation. Accounting digitalization is the strongest predictor of SME financial performance, followed by AIS and financial application usage. Policy implications include the urgency of digital accounting literacy training and technology infrastructure support for SME owners.
Co-Authors Ainun Khafifah Alimuddin Alimuddin Amiruddin Yunus Andi Kusumawati Andi Riska Andreani Andry Andry ARIFUDDIN Asrini Bambang Subiyanto Dian Novita Elwiyani Army Haliah, Haliah Masnia Masnia Median Wilestari Mediaty MEDIATY Molina Muhammad Awal Ramadhan Nuraeni Nuraeni Ririn Akhriani Rosida Maedina Agus Saida Said Sundari, Sri Syafaruddin Syafaruddin Urisnawati Rusli Wahyuni Saleh Wayan Adhennuari Gandhi Putra Randayo Winda Aulia Syam Yasmi Nurdin