p-Index From 2021 - 2026
39.721
P-Index
This Author published in this journals
All Journal Jurnal Akuakultur Indonesia Jurnal Manajemen Pendidikan: Jurnal Ilmiah Administrasi, Manajemen dan Kepemimpinan Pendidikan ILMU KELAUTAN: Indonesian Journal of Marine Sciences Gorga : Jurnal Seni Rupa WAPFI (Wahana Pendidikan Fisika) JURNAL FISIKA ASAS : Jurnal Hukum Ekonomi Syariah Tadris: Jurnal keguruan dan Ilmu Tarbiyah Al-'Adalah Analisis: Jurnal Studi Keislaman Jurnal Ilmiah Bahasa dan Sastra The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Sinergi Kontinu: Jurnal Penelitian Didaktik Matematika Islam Futura JURNAL ILMIAH PENDIDIKAN FISIKA AL BIRUNI Conciencia Madrasah: Jurnal Pendidikan dan Pembelajaran Dasar Phenomenon : Jurnal Pendidikan MIPA ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Gender Equality: Internasional Journal of Child and Gender Studies Journal of Teaching and Learning Physics Sari Pediatri Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian UntukMu NegeRI Unnes Science Education Journal AKRUAL: Jurnal Akuntansi ARISTO Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Jurnal Sumberdaya Akuatik Indopasifik JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Jurnal Ilmiah Pendidikan Fisika MODELING: Jurnal Program Studi PGMI Momentum: Physics Education Journal Jurnal Bidang Pendidikan Dasar Indonesian Journal of Science and Mathematics Education Syntax Literate: Jurnal Ilmiah Indonesia Journal of Natural Science and Integration InComTech: Jurnal Telekomunikasi dan Komputer JURNAL PENDIDIKAN ROKANIA DE LEGA LATA: Jurnal Ilmu Hukum JMM (Jurnal Masyarakat Mandiri) Ganaya: Jurnal Ilmu Sosial dan Humaniora Edukasi Islami: Jurnal Pendidikan Islam Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah JURNAL EKSAKTA PENDIDIKAN (JEP) SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Media Mahardhika JPF : JURNAL PENDIDIKAN FISIKA JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu BJRA (Bongaya Journal of Research in Accounting) Journal of Moral and Civic Education Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Jurnal Kreativitas PKM Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Unes Law Review YUME : Journal of Management Journal of Humanities and Social Studies Jurnal Pendidikan Fisika dan Teknologi Jambura Journal of Educational Management Generasi Emas: Jurnal Pendidikan Islam Anak Usia Dini Al - Tadabbur: Jurnal Ilmu Al-Qur'an dan Tafsir EDUKATIF : JURNAL ILMU PENDIDIKAN Al-Ta'lim Psikoislamedia : Jurnal Psikologi JCRS (Journal of Community Research and Service) Madinah: Jurnal Studi Islam Jurnal Pedagogik Olahraga PrimaryEdu - Journal of Primary Education Jurnal Mangifera Edu Poltekita : Jurnal Ilmu Kesehatan eL.Muhbib: Jurnal Pemikiran dan Penelitian Pendidikan Dasar Mashdar: Jurnal Studi Al-Qur'an dan Hadis Ath Thariq Jurnal Dakwah dan Komunikasi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Journal of the Indonesian Medical Association : Majalah Kedokteran Indonesia JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Edunomika (JIE) Jurnal Vokasi Ghaidan: Jurnal Bimbingan Konseling Islam dan Kemasyarakatan Jurnal Akuntansi Jurnal Untuk Masyarakat Sehat (JUKMAS) PEDAGOGIKA Jurnal Abdi Insani Jurnal Ilmiah Manajemen Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) International Journal of Islamic Khazanah PAKAR Pendidikan Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan, dan Hukum Islam Al-Syakhshiyyah : Jurnal Hukum Keluarga Islam dan Kemanusiaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ishlah: Jurnal Ilmu Ushuluddin, Adab dan Dakwah Jurnal Ilmiah Akuntansi Peradaban Asyahid Journal of Islamic and Quranic Studies (AJIQS) Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Journal Coaching Education Sports Economics and Digital Business Review Jurnal Pemerintahan dan Keamanan Publik (JP dan KP) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Journal of Industrial and Engineering System Journal of Applied Data Sciences JPTE: Jurnal Pendidikan Teknik Elektro International Journal of Community Service & Engagement PENGABDI: Jurnal Hasil Pengabdian Masyarakat Pelangi: Jurnal Pemikiran dan Penelitian Pendidikan Islam Anak Usia Dini AL-AF'IDAH: Jurnal Pendidikan Bahasa Arab dan Pengajarannya AEEJ : Journal of Automotive Engineering and Vocational Education Tafkir: Interdisciplinary Journal of Islamic Education Bima Abdi: Jurnal Pengabdian Masyarakat JagoMIPA: Jurnal Pendidikan Matematika dan IPA Journal of English Language and Education LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran JES (Jurnal Ekonomi STIEP) Nekton JUTECH : Journal Education and Technology Jurnal Bisnis dan Manajemen (JBM) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi INSECTA: Integrative Science Education and Teaching Activity Journal JIDAN (JURNAL ILMIAH KEBIDANAN) Syiar: Jurnal Komunikasi dan Penyiaran Islam Journal of Basic Education Research Jurnal Olahraga dan Kesehatan Indonesia (JOKI) Jurnal Inovasi Pembelajaran di Sekolah Ikhtisar: Jurnal Pengetahuan Islam International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Khidmatul Ummah: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Oceanography Journal Evaluation in Education (JEE) Jurnal Iso Jurnal Penelitian Sains dan Pendidikan (JPSP) Jurnal Pendidikan Ilmu Pengetahuan Alam (JP-IPA) Educenter: Jurnal Ilmiah Pendidikan PSEJ (Pancasakti Science Education Journal) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Society: Jurnal Pengabdian Masyarakat Jurnal Kapita Selekta Administrasi Publik Edu Sociata : Jurnal Pendidikan Sosiologi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Jurnal Sosial dan Abdimas ZAD Al-Mufassirin Didaktika Religia Seminar Nasional Pengabdian Kepada Masyarakat Edukasia: Jurnal Pendidikan dan Pembelajaran Social Pedagogy: Journal of Social Science Education Journal of Educational Sciences Edumatica: Jurnal Pendidikan Matematika Jurnal Bangun Abdimas Jurnal Educative: Journal of Educational Studies Jurnal Basicedu TAKSONOMI INOVASI: Jurnal Hasil Pengabdian Masyarakat Literasi: Jurnal Pendidikan Guru Indonesia Jurnal Pemberdayaan Masyarakat Mamangan Social Science Journal Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Indonesian Research Journal on Education Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Cendikia Muda Islam: Jurnal Ilmiah Journal of Education Technology and Civic Literacy (JET CIVIL) Seminar Nasional Hasil Penelitian LP2M UNM JEC (Jurnal Edukasi Cendekia) Global Education Journal Stabilitas International Journal of Economics, Management and Accounting Bashirah The Journal of Business and Management Research JEBD Jurnal Keamanan Nasional Cendikia Pendidikan Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Hukum dan Keadilan Journal of Innovative and Creativity Al-Balad : Jurnal Hukum Tata Negara dan Politik Islam Indonesian Journal for Islamic Studies Jurnal Riset Kajian Teknologi dan Lingkungan Al-Muqaronah:Jurnal Perbandingan Madzhab dan Hukum Engagement: Jurnal Pengabdian Kepada Masyarakat Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Journal Metaverse Adpertisi Celebes Journal of Community Services EDUCENTER JURNAL PENDIDIKAN The Indonesian Journal of Computer Science Unnes Science Education Journal JURNAL ILMIAH WAHANA LAUT LESTARI (JIWaLL) Mu'asyarah Journal of Society Counseling Jurnal Ilmiah Administrasi Dan Sosial Vifada Management and Social Sciences Jurnal Pendidikan IPA Indonesia Science: Indonesian Journal of Science FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Biosainsdik: Biologi Sains dan Kependidikan Jurnal Pelita PAUD PESHUM Jurnal Pendidikan MIPA JURNAL INOVASI PENDIDIKAN DASAR DAN MENENGAH Jurnal Penelitian, Pengabdian dan Pemberdayaan Masyarakat Pelangi: Jurnal Pemikiran dan Penelitian Pendidikan Islam Anak Usia Dini JIPFRI (Jurnal Inovasi Pendidikan Fisika dan Riset Ilmiah) Jurnal Pengabdian Kepada Masyarakat Alhamdulillah : Jurnal Agama Islam Jurnal Akuntansi Pajak dan Manajemen Jurnal Ilmiah Manajemen Inovasi Bisnis dan Strategi IJIS Edu : Indonesian Journal of Integrated Science Education Research In Management and Accounting (RIMA) AIQU: Journal Multidiscipliner of Science Journal of Vocational in Aquaculture (JAVA) Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal) Journal Tafkirul Iqtishodiyyah COMPENDIUM OF JUDGE MADE LAW JIMEKA Media Pendidikan Matematika Jurnal Pendidikan Jasmani, Olahraga dan Kesehatan (Jp.jok)
Claim Missing Document
Check
Articles

Negotiating Audit Fees: Strategies for Achieving Fair and Equitable Pricing in Audit Engagements Ahmad, Hamzah; Muslim, Muslim
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.272

Abstract

Purpose: This study explores the complexity of audit fee negotiations and their impact on audit quality and independence. The study also highlights factors influencing the negotiation process, such as client characteristics, industry dynamics, and regulatory requirements. Research Design and Methodology: This study applies a systematic approach to analyze and synthesize qualitative data from scholarly articles and other relevant sources related to audit fee negotiations. Findings and Discussion: The results show that client size, complexity, and industry competition are essential in determining audit fees. Auditors should customize fee structures based on client-specific needs and industry sector dynamics. In addition, transparency, communication, and trust-building are essential in creating constructive negotiations. This research also reveals the potential impact of fee negotiations on audit quality and independence. Findings and Discussion: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence. Implications: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence.
Deposit Interest Rates and Amount of Time Deposit Funds Arfah, Aryati; Muslim, Muslim
Advances in Economics & Financial Studies Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v1i2.119

Abstract

This study aims to determine the effect of deposit interest rates on the amount of time deposits at PT Bank Rakyat Indonesia Makassar Branch. The data source used is secondary data, in this case the data and financial statements of PT Bank Rakyat Indonesia Makassar Branch for a year, including reports on deposit interest rates of PT Bank Rakyat Indonesia Makassar Branch. This research uses data collection techniques through field studies. The analysis method used is simple linear regression using the SPSS 16.0 for Windows program. Based on hypothesis testing using the F test it is concluded that the term interest rate does not have a positive influence on time deposit funds. And based on the partial test (t) it is concluded that the term interest rate has no significant effect on time deposit funds.
Society Participation, Transparency, Public Policy Accountability and Board Knowledge on Monitoring of School Revenue and Expenditure Budgets Eleuwarin, Usman; Muslim, Muslim
Advances in Economics & Financial Studies Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i1.157

Abstract

Purpose: This research aims to determine the influence of Society Participation, transparency, public policy accountability, and board knowledge on monitoring school revenue and expenditure budgets. Study design/methodology/approach: The population in this study included school principals, all teachers, staff, school committees at state high schools in Makassar City, and Commission E members of the DPRD of South Sulawesi Province. A sample of 50 people was selected using random sampling techniques. Data collection was conducted through observation, questionnaires, and literature study. Descriptive statistical analysis and multiple linear regression analysis using SPSS were used to analyze the data. Findings: The results of this research indicate that both simultaneously and partially, the variables of Society Participation, transparency, public policy accountability, and board knowledge do not have a significant effect on the supervision of school revenue and expenditure budgets in public high schools in Makassar City. Originality/value: This research contributes to the existing literature by examining the influence of Society Participation, transparency, public policy accountability, and board knowledge on the monitoring of school revenue and expenditure budgets. The findings suggest that other factors may play a more significant role in supervising these budgets in public high schools in Makassar City.
Efficiency Versus Emotion: Analyzing the Tug-of-War Between Rationality and Behavioral Biases in Financial Markets Muslim, Muslim
Advances in Economics & Financial Studies Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v1i3.203

Abstract

The purpose of this study is to examine the interplay between market efficiency theories and behavioral biases in financial markets, exploring their implications for investment strategies, risk management practices, and regulatory policies. The research design encompasses a comprehensive literature review of efficiency theories, such as the Efficient Market Hypothesis (EMH), and behavioral finance principles, including Prospect Theory and cognitive biases. Empirical evidence from studies by Barberis and Thaler (2003) and others is synthesized to elucidate the prevalence and impact of behavioral biases on investor decisions and market dynamics. Findings reveal systematic deviations from rationality, such as overconfidence, herding behavior, and loss aversion, challenging the assumptions of market efficiency. The discussion highlights the need to integrate behavioral insights into financial models and decision-making processes to enhance market efficiency and investor welfare. Implications include the importance of tailored strategies to mitigate behavioral biases, investor education initiatives, and regulatory interventions to promote market integrity and protect investors. Overall, this study underscores the dynamic nature of financial markets and the critical role of behavioral finance in shaping their evolution and resilience.
The Evolution of Financial Products and Services in the Digital Age Muslim, Muslim
Advances in Economics & Financial Studies Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i1.269

Abstract

This research investigates the evolution of financial products and services in the digital age, aiming to elucidate the transformative impact of digitalization on the financial landscape. Through a comprehensive literature review and analysis of empirical studies, the research explores prevailing trends, challenges, and opportunities within the digital financial domain. The study employs a multidisciplinary approach, integrating insights from finance, technology, and regulation to provide a holistic understanding of the subject matter. Findings indicate a significant surge in the adoption of digital financial solutions, driven by factors such as technological innovation, changing consumer preferences, and regulatory developments. While digital finance offers unprecedented convenience, accessibility, and efficiency, it also presents challenges related to cybersecurity, data privacy, and regulatory compliance. The study underscores the critical role of regulatory frameworks and policy interventions in ensuring consumer protection, market integrity, and financial stability amidst the rapid digitalization of financial services. Implications of the research extend to policymakers, industry stakeholders, and regulators, emphasizing the need for collaborative efforts to foster innovation while mitigating risks associated with digital finance. Overall, the findings contribute valuable insights to academic discourse, informing strategic decision-making processes and regulatory policies in the digital financial realm, with implications for creating a more inclusive, efficient, and resilient financial ecosystem.
Cryptocurrencies and Their Impact on Traditional Monetary Systems: An Exploratory Study Muslim, Muslim
Advances in Economics & Financial Studies Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i3.312

Abstract

Purpose: This study aims to explore the profound impact of cryptocurrencies on traditional monetary systems, mainly focusing on how they challenge the effectiveness of central banks' monetary policies and contribute to economic instability, especially in emerging markets. Research Design and Methodology: The study employs a qualitative, exploratory research design, drawing on a comprehensive review of existing literature and empirical evidence from emerging markets. The research examines the interactions between cryptocurrencies and traditional financial systems, emphasizing the implications for monetary policy, financial stability, and economic inequality. Findings and Discussion: The findings reveal that the rise of cryptocurrencies significantly diminishes the effectiveness of traditional monetary tools, such as interest rate adjustments and money supply control. This impact is particularly pronounced in emerging markets, where financial infrastructures are less resilient. The study also highlights the risks associated with cryptocurrency volatility, which can exacerbate systemic financial risks and contribute to greater economic inequality. Moreover, the study underscores the urgent need for central banks to innovate, possibly through the development of Central Bank Digital Currencies (CBDCs), to maintain economic stability. Implications: The study suggests that central banks and regulators must adapt to the growing influence of cryptocurrencies by developing new strategies and regulatory frameworks. This adaptation is not just important, but necessary to maintaining financial stability, managing economic inequality, and ensuring the continued relevance of traditional financial institutions in a rapidly evolving digital landscape.
Exploring Tax Accounting Rules and Their Influence on Financial Reporting Muslim, Muslim
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.245

Abstract

Purpose: This study explores the complex relationship between tax accounting rules and financial reporting outcomes, focusing on the determinants of effective tax rates (ETRs) and the implications of tax planning strategies on financial reporting integrity. Research Design and Methodology: This research uses a systematic literature review approach to analyze findings from theoretical perspectives and empirical studies in accounting, economics, law, and management. Findings and Discussion: The research identifies critical determinants of ETRs, including industry characteristics, firm size, profitability, tax planning strategies, and corporate governance mechanisms. In addition, the study examines the implications of tax planning strategies on the integrity of financial reporting, considering the perspectives of agency theory, signaling theory, and regulation. Implications: The findings emphasize the importance of considering industry-specific dynamics, governance mechanisms, and regulatory interventions in evaluating corporate tax compliance behavior and financial reporting practices. This research provides evidence-based insights for policymakers, regulators, practitioners, and academics to design effective regulatory frameworks and compliance strategies, supporting transparency and accountability in financial reporting practices.
E-commerce Taxation: Challenges and Opportunities Muslim, Muslim
Advances in Taxation Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i2.280

Abstract

Purpose: This research examines the challenges and opportunities of e-commerce taxation in the digital economy, focusing on the need for innovative tax policies and technological advances. Research Design and Methodology: The research design involves a comprehensive literature review to analyze critical issues such as tax jurisdiction, valuation of digital goods, regulatory arbitrage, and applying digital services taxes (DSTs). The methodology synthesizes findings from academic articles, reports, and policy documents to provide a deep understanding of the complexities that surround e-commerce taxation. Findings and Discussion: The findings of this study demonstrate the importance of international cooperation, technological innovation, and well-designed tax measures in dealing with the challenges posed by the digital economy. Discussions focused on the significance of tax policy harmonization, leveraging digital solutions such as e-invoicing and real-time reporting, and applying DST to capture tax revenues from digital businesses. Implications: The implications of this research emphasize the need for an adaptive and collaborative approach to e-commerce taxation, highlighting the roles of policymakers, tax authorities, and researchers in developing a practical tax framework that supports sustainable economic growth in the digital age.
Microenterprise Cash Management Training for Mitigating Financial Distress Ikhtiari, Kirana; Nurfadila, Nurfadila; Muslim, Muslim; Sutisna, Entis; Ameliana, Yana
Advances in Community Services Research Vol. 1 No. 2 (2023): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v1i2.123

Abstract

Purpose: This study aims to examine the impact of cash management training on mitigating financial distress among microenterprises, particularly in developing economies. It explores how internal capabilities and external factors influence the effectiveness of cash management practices and contribute to the financial resilience and sustainability of microenterprises. Research Design and Methodology: A systematic literature review (SLR) was conducted, analyzing recent academic articles, peer-reviewed journals, and scholarly publications on cash management, financial distress, and microenterprise sustainability. The research synthesized findings across various contexts to provide a comprehensive understanding of the topic. Findings and Discussion: The study found that cash management training significantly enhances the financial resilience of microenterprises by equipping owners with essential skills for managing cash flows. The effectiveness of these practices is influenced by external factors such as supportive government policies and access to financial services. The research highlights the importance of adaptability in cash management, particularly in volatile economic conditions, and underscores the role of both internal and external factors in sustaining microenterprises. Implications: The findings suggest that policymakers and financial institutions should focus on creating an enabling environment that supports microenterprises through targeted training and financial inclusion initiatives. The study also provides practical insights for microenterprise owners to continuously adapt their cash management strategies, ensuring long-term business sustainability.
Improving MSME Accounting Financial Recording Skills Based on Android Applications Ikhtiari, Kirana; Muslim, Muslim; Nurfadila, Nurfadila
Advances in Community Services Research Vol. 2 No. 2 (2024): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v2i2.137

Abstract

Purpose: This community service project aimed to enhance the financial recording skills of Micro, Small, and Medium Enterprises (MSMEs) in Desa Kapita through hands-on training with Android-based accounting applications. Research Design and Methodology: The project employed a mixed-methods approach, including pre-and post-training evaluations via questionnaires, interviews, and practical exercises. Involving 25 SME owners in Desa Kapita, Kecamatan Bangkala, and Kabupaten Jeneponto, the training focused on the Wave application for transaction recording, expense management, and financial report generation. The program featured interactive workshops, simulated business scenarios, and follow-up mentoring. Findings and Discussion: Post-training evaluations revealed significant improvements in financial recording skills. 80% of participants developed a solid understanding of basic accounting concepts, and 85% effectively utilized the Wave application for managing finances. The training enhanced the accuracy and efficiency of transaction recording and financial report generation, leading to improved financial oversight and business decision-making. Implications: The findings indicate that targeted training can effectively close the digital literacy gap among SME owners, promoting the use of modern financial tools. Future efforts should incorporate regular mentoring and the creation of local support networks to maintain and broaden the benefits of digital financial management solutions for MSMEs.
Co-Authors - Afrizal -, Maison A Majid, Huda A, Nurul Musfira A. Suhandi A. Tuhumurry, Harry A.Arif, Tarman Abdillah, Zein Abdul Haeba Ramli, Abdul Haeba Abdul Haris Abdul Karim Abdul Khalik Abdul Rahman Abdurahman Abdurrahman Achmad Samsudin Ade Kohar Ade Sri Madona Adekantari, Riski Adi Apriadi Adiansha Aditya, Novia Adolf Bastian Adolf, Bastian Adolf Adriyani, Annesa Afdillah, Soraya Afriana, Munthe Richa Afriansyah, Azmi Afriansyah, Risman Afrianti, Nur Fadhilla Rosia Afriantoni Afriantoni Afrita Nasution, Yusneni Afriyadi, Afriyadi Aftriyati, Lusi W Agus Priyatno, Agus Agus Sarifudin, Agus Agustin Agustin Agustinasari Agustinasari Ahmad Ahmad Ahmad, Syafira Ahmadin Ahmadin Ahsani Taqwim Aminuddin Ahsin, Awaludin Ahyar Ahyar Aini, Nurfajriatul Aini, Qurratu Ainun, Kuratun Aituru, Yulianus Payzon Akhmad Amirudin Akhmad Tri Prasetyo Akmal Akmal Al-Kindi, Farhan Afif Al-Shahri, Shalih Ali Alfaro, Fhardlon alfiah alfiah Alka, Muhammad Amahoru, Nurul Musfira Amar Sani, Amar Amelia Alsa Amelia, Dini Ameliana, Yana Aminuyati Amir, Silvia Nursoleha Putri Amiruddin Amiruddin Saleh Ananta, Irine Frea Andriani Alimin Andrizal Andrizal Anggara, Norma Anidar Anidar, Anidar Anita Desiani Annisa Nurlia Mamonto, Andi Apriliah, Nurfadillah APRIYANTO, IYAN Ardi Ardi Ardiyansyah Ardiyansyah Arfah, Aryati Arfiani, Fifi Ari Aprilia Dwiana Ari Widodo Ariantara, Raden Giovanni Arif Hidayad Arif Rahman Hakim Arif Rahman Hakim Arif Satria Arifin, Ramadhan Arifiyanti, Fitria Arimbi, Agustin Arini Rosa Sinensis Aris Ismanto Arisman Arisman Ariyanto Ariyanto Arsad, Arsad As'ad, Ahmad Dzaki Ashel, Hazrati Asrani, Firda Astuti, Rohmatun Dwi Aswardi Aswardi Atmodjo, Dono Koesoema Auliyah, Wesiarni Ayuni, Aulia Nur Azizah, Cici Nur AZMI, AZMI Azrul Azwar Azzahra, Andi Afieqah Bachtiar, Yanuar Badawi, Afif Badib, Fikri Muchsen Baehaqi Bahari, Fadhil Achmad Agus Baiduri Baiduri Bashiroh, Zaim Ahmad Zaki Baskoro Rochaddi Basri, Fazil Bata Ilyas, Muh. Fadhel G BERTHA LUBIS Buana, Lalang Cakra Budi Purwanto Budi Setiawan CANDRA GUNAWAN Cecep Supriadi Cepi Riyana, Cepi Chandra, Detri Amelia Choirunnisa, Saveta Citra Dewi Conseta, Maria Goretti Indah Della D Sulin Dade Jubaedah Damayanti, Eka Diah Darwianis, Darwianis Darwis Lannai Daud, Ibrahim Dedi Setiawan Deni Darmawan Desi Yuliana Desmawita, Desmawita Dewi Masita Diah Ayu Permatasari Dian Widi Astuti, Budi Irawan Prima Putra, Dian Widi Astuti, Diningrat, Raden Burhan Surya Nata Diniya, Diniya Djamudi, Nadir La Djono Djono Dwi Fajar Saputri Dwi Haryo Ismunarti Dwi Retno Hapsari, Dwi Retno Edrial Een Endasari Efendi, Ridwan Effendi, Heri Efrizoni, Lusiana Eka Cahya Prima Eka Maya Kurniasih, Eka Maya Eko Wahyu Nugrahadi Eleuwarin, Usman Elinda Putri, Febi Elizamiharti Enika Diana Batubara Entis Sutisna Erdani, Ferry Evita Vebrianti Wulandari F Arasy F Arma Fachrudin, Fachri Fachry Abda El Rahman Fadhillah, Nada Faisal Faisal Fakhriza, Fakhriza Faridah Faridah Farisi, Salman Fath, Muhammad Rifki Al Fauziyyah, Asri Nur Lathifah Febriansyah, Hari Ferdinand Hukama Taqwa Feri Yuni Asiyah Kabeakan Finanta Okmayura Firmansyah Dahlan Fitri, Anisa Fitri, Zulfa Fitria Fitria Franchika, Tri Mulia Gafari, Ariq Farhansyah Al Gani, Najamuddin Ghaisani, Adlina Eugenia Fatimah Ginanjar, M Hidayat Gunady, Stephanie Michelle H Hanum Habibah, Ummi Habibie, Dedi Rahman Habiddin Hamdan, Fariz Hamdani, Hijral Hamid, Moh. Amin Hamzah Ahmad, Hamzah Hanafi, Syadeli Hanif Hanif Hanisah Hasibuan Hanri Malau, Riki Harahap, Seri Devi Hariyati Lubis Harkomah, Isti Harry Firman Haryani, Nia Hasan, Aulia Hasan, Muhammad Said Hasibuan, Hanisah Hasni Hasni Hasnil Hasyim, Hasnil Hatta, Amilan Hayatuddin, Khalisah Hayyie Al-Kattani, Abdul Helma Maraliza Helmi, Badrul Hendra Dani Saputra Hendra Hendra Hendrawansyah, Hendrawansyah Hendrizal Hendrizal Henindar, Destianti HENRY ISKANDAR Hera Novia Heriyansyah, Heriyansyah Herlina Herlina Herlina Kurniati Hermansyah Hermansyah Hermialingga, Septi Hidayat, Nasrul HIKMAD HAKIM HS, Nasrul Husien, Nirza Mazuki Husnaldi, Meria Husnul Hotimah, Husnul Husnul Khatimah Hutagalung, Jennie Febrina I Made Sudana Ibrahim Ibrahim Ibrahim, Fifi Nurafifah Ichma Sevia, Frisilia Ichwan, Muhammad Nur Ida Hamidah Ida Kaniawati Idawati Idawati Idharudin, Abdul Jabbar Ihlas, Ihlas Ikatrinasar, Ikatrinasar Ike Ratnawati Ikhtiari, Kirana Ilham Ilham Ilyas Ilyas Imaduddin, Imaduddin Indrawati Indrawati Iqbal Firdausi Irma Yulia Basri Irsan Irsan Irwan Irwan Iskandar, Andri Islami, Dinul Ismail Ismail Ismi, Riwayatul Ismy, Jufriady Ivan Domos Iye, Risman Iyulen Pebry Zuanny J.S, Rahyuddin Ja'far, A. Khumedi Jalal, Djen Jamaluddin Jamaluddin Jamaluddin, Fathurrahman Jamaludin Ghafur, Jamaludin Jannah, Nurul Naasyithotul Jannifar, A Jarot Marwoto Jati Noegroho Jaya, Rony Jayawarsa, A.A. Ketut Judhistira Aria Utama Jufri Jufri Juli Sardi Julidah, Julidah Juliyanti Sidik Tjan Junadhi, Junadhi Junaid, Asriani Junaidi Arsyad, Junaidi Kabeakan, Feri Yuni Asiyah Kamasiah, Kamasiah Kamelia Kamelia Karim Karim, Karim Karimi, Amir Karjuniwati, Karjuniwati Kasim, Ma'ruf Kasra, Helwan Kesuma, M. Rizki Indah Khafifah, Ainun Khoiriyah, Etika Khoiruddin Khoiruddin Khoirul Abror Khoirunnajam, Muhammad Khoirunnissa, Rahma Kinasih, Sekar Kristianto, Jusuf Kurnia, Anisa Dewi Kurniaty, Dewi La Djamudi, Nadir Labo, Irwan Adam Laeli, Tri Larasita, Puja Larbiel Hadi Lasmita, Tati Lestari, Dewi Yuliana Lestari, Mariana Nur Endah Lestari, Nurul Khofifah Lilik Maslukah Lilit Rusyati Linda Herawati, Linda Liu, Shiang-Yao Lubis, Hasrita LUKMAN, LUKMAN M Syaifudin M, Bukhari M. Ibnusaputra M. Kafrawi Al-Kafiah Samsu M. Nasir M. Rachmadi, M. M. Sahib Saleh M. Yasep Setiawan M. Zairin Junior Maghfiatun, Maghfiatun Mahmudah , Mahmudah Mahyuddin, Reza Maimun Maimun Makhrany Dalimunthe Malau, Riki Handri Marbun, David Christian Mariamah, Mariamah Marini Damanik Marini Wijayanti Marlan Marlan, Marlan Marliantoni, Marliantoni Martias, Dony Marto, L. Syaidiman Mas'ud, Masdar Masrul Mawaddah Mawaddah, Mawaddah Mayasari, Nova Mayseni, Boditta Mayseni, S.IP., M.Si, Boditta Melia, Maya Meliandani, Winda Meutia Zahara Mey, Dewi Miaty, Indah Juneta Miko, Temas Milala, Peggy Elfisa Br Sembiring Mirna Fitrani Mitra Istiar Wardhana, Mitra Istiar Mochamad Syaifudin, Mochamad Mohamad Amin Mohammad Yasir Fauzi Mohanis Mohanis Mr Sjaeful Anwar Mubiar Agustin Muh Yamin Noch Muh. Rizal Hamdi Muhammad Abduh Muhammad Adnan Muhammad Amirulloh, Tifan Muhammad Arsyad Muhammad Faisol Muhammad Firdaus Muhammad Hendri Muhammad Irfan Muhammad Nur Syafaat Muhammad Rachmadi, Muhammad Muhammad Salahuddin Muhardi Mukhlishin, Ahmad Muklis Muklis Mukti, Abd Mulauddin, Aforisma Mulhendra, Mulhendra Mulsan, Mulsan Mulyadi Mulyadi Mulyadi, Wahyu Mulyandari, Ani Mus, Abdul Rahman Muspardi Muspardi Muzawir, Muzawir Nailah Az Zaila Najmah, Siti Nanang Diana Nanang Winarno Nanda, Iffarial Nargis, Desi Nargis Narwati, Lily May Nasruddin Nasruddin Nasrullah Nasrullah Nasution, Lia Mardiana Nata, Muhammad Azizi Dirgantara Buana Natada, Mulyadi Natri, Siti Nauli Tama Sari Nazhifah, Sri Azizah Nefi Darmayanti Neni Hermita Ngurah Ayu Nyoman Murniati Noch, Muh Yamin Noch, Muhammad Yamin Nofaizzi, Mafrur Udif Nofrialdi, Irel Nofrialdi, Irel nofrida saswati, nofrida Nora Sovira, Nora Novantri, Wira Novha, E. Velhon Zond Nugraheny, Devita Cahyani Nukhrawi Nawir Nur Arafah Nur Bambang Priyo Utomo Nur Basuki Nur Endah Susilowati Nurainah, Nurainah Nuraini Nuraini Nurelita, Nurelita Nurfadila , Nurfadila Nurfadila Nurfadila, Nurfadila Nurfalah, Farika Nurfidianty Annafi, Nurfidianty Nurfitriyenny Nurfitriyenny Nurhalizah, Rani Nurhayati Nurhayati Nurhidayat Nurhidayat Nurlaili Nurlaili Nursi, M. Nursi, Muhammad Nursi, Nursi Nurwahidah, Ari Nurwakia, Nurwakia Nurwanah, Andi Nurwijayanti Nur’afifah, Asiah Nuzul Hidayat, Nuzul Okiri, Peter Ochieng Oktavia, Marisa Oshima, Ryugo Pane, Sri Gustina Patriadi, Andi Payzon Aituru, Yulianus Pebriyenni Pebriyenni Pelu, Muhammad Faisal Abdul Rahim Pelu, Muhammad Faisal AR Pembayun, Bayu Aji Permata, Helen Aulia Pinem, Andreas Christ Daniel Pramukti, Andika Prasetyo, Iqbal Prasiwiningrum, Elyandri Pratama, Amthorie Bangkit Pratama, Anggara Bayu Priyono, Riyo Puji Prastowo Puji Prastowo, Puji Puji Rahman Purwanto, Wawan puspitaningrum, Jayanti Putra, Ihsan Hijria Putra, Novrianda Eka Putra, Rido Putri Amalia Putri Ulan Dari Putri, Andrini Putri, Asmi Jumiati Putri, Nabila Arlita Putria, Uus Qohar, Abd. R.A. Kadarmanta Rachmadi, M. Rachmadi Rachman, Aryadi Raden Mohamad Herdian Bhakti Rafi, Mhd. Rahayu, Ai Hayati Rahim, Syamsuri Rahma, Aulia Eka Rahman Upara, Abdul Rahmawati, Devit Rahmawati, Nadia Rahmawaty, Dian Rajab Rajab, Rajab Ramadhan Arifin Ramadhan, Alharis Ramanda, Nanang Ramdhani, Fitria Ramkita, Milsani Ranita, Ranita Rasid, Muhamad Ratna Sari Rejeki, Rejeki Relit Nur Edi Reniyansyah, Reniyansyah Retno Susilowati Retnoningsih Retnoningsih Rezki, Ahmad Rezki Rezki, Shendy Muhammad Richa Afriana Munthe Ridayani, Rita Ridho Rizki Apriyaldi Rieska Ramdhanty, Azharly Rifa’i, Azwan Rifdarmon, Rifdarmon Rifki, Faisal Rika Rafikah Agustin Rimi Gusliana Mais Rini Solihat Rino Riyaldi Risani, Arni Riski Muliyani, Riski Riswandi, Agung Rizki, Cut Novrita Rodi Wahyudi Roem, Anwar M. Rohmah, Ulfia Nur Romli, Sunaryo Romus, Mahendra Roos Nelly Rosmawati Rosmawati Rostiana Rostika, Rostika Rozalita Rr. Eko Susetyarini RR. Ella Evrita Hestiandari Rumalean, Zonita Zirhani Rusdi Rusdi Rusdiyanto, Dian Ruslan Ruslan Rusma, Olyivia Retdwina Rusmana, Dendi Safrilsyah Safrilsyah Safroni, Safroni Saga, Baharuddin Sahabuddin SAHABUDDIN SAHABUDDIN Said, Tri Gustaf Saipul Annur Saleh , Muh. Syahrul Saleh, Khaerul Salim, Amil Salsabila, Aqilah Salsabila, Ghina Salwiyah, Salwiyah Samsun, Samsun San, Neny Sanjaya, Mia Tri Santosa, Firman Saputra, M. Reza Dwi Saputra, Sefrizal Saputri, Sri Ayu Saragih, Muhammad Rizal Sari, Illa Purnama Sari, Rimba Kurnia Sarifudin sarifudin, Sarifudin Sarwa, Sarwa Selamat Riadi Selimova, Shirin Septian, Agung Septyana Prasetianingrum Setiawan, Daryanto Shaleh, Musliha Sholih Sholih, Sholih Sihombing, Putri Jessica Sihombing, Rizky Agassy Silvia Hayati Simanjuntak, Hotman Simatupang, Wakhinuddin Siolemba, Yosafat Siregar, Rahayu Marsellyna Siregar, Suryani Sitanggang, Winanta Siti Aisyah Siti Rahadatul Aisyi Putri Siti Rohimah Sobar, Amin Sobaruddin, Dyan Primana Srg, Syahruddin Sri Adelila Sari Sri Bintang Sri Mustika Aulia Sri Nurhidayati, Sri Stefanie Inggried Gorap Suardi, Suardi Su’un, Muhammad Sudiyatmoko, Agus Sugiarto, Toto Sugito - Sujastiawan, Ade Sukrin, Sukrin Sulaiman Yusuf Sulistyowati, Yeny Sulkarnaen, Sulkarnaen Sultan, Mahi Sumarni Sumarni Sunardi Sunardi Sunarto Amus Supryanita, Rina Suranda, Suranda Surianto Surianto Suryahim, Iim Suryantoro, Ira Junita Suryati Suryati Susi Widiawati, Susi Susiadi AS, Susiadi Susiati, Susiati Sutiawati, Sutiawati Sutri, Lasni Sutriani Sutriani Suun, Muhammad Suwarniati Suwarniati, Suwarniati Suwito Suwito Syaeful Rokim, Syaeful Syafir, Muhammad Isnawan Syafruddin Haris, Syafruddin Syafruddin Syafruddin Syah Alam Syahru Ramadhan Syaiful, Dodi Alaska Ahmad Syaifullah Syaifullah Syamsul Bahri Syariefudin, Muhammad Irtin Syarifuddin Syarifuddin Syarifudin Syarifudin T. Elfira Rahmayati Tanbiyaskur, Tanbiyaskur Tang, Muhammad Taqwa, Rachmat Alim Tarigan, Nelson Taufik Rahman Thaib, Teuku Muhammad Thobing, Rangga L. Tindaon, Clinton Dowira Tjan, Juliyanty Sidik TM. Adriansyah TOGATOROP, SRI ARTHA Tri Winarsih Try Wahyu Purnomo Udin Syaefudin Saud, Udin Syaefudin Ulvi Mariati Umaisaroh Umaisaroh Umi Kalsum Umida, Baltaeva Ummu Kalsum Upara, Abdul Rahman Utama, Rizky Indra Veithzal Rivai Zainal Wagino Wahyu Mulyadi Wahyudi Wahyudi Wahyudi, Sri Wanda Afnison Wandanu, Dias Warsito Atmodjo Warto Warto Wibowo, Arin Wido Supraha Wijaya, Donny Wijaya, Tommy Tanu Wijayaningsih, Renita Wijayatno, Muhammad Farrel Satyatma Winny Liliawati Wiranto, Dico Wisma, Nur Wiyadi, Haidar Thahir Wulandari, Diah Dwi Yanto, Doni Tri Putra Yasmin, Apriliantini Yaya Sonjaya Yaya Sonjaya, Yaya Sonjaya Yenni Ramadhani Harahap Yeti Andrias, Maria Yogi, Yogi Yonarta, Danang YULISMAN Yuniarti, Nadhrah Finni Yuningsih Yuningsih Yunita, Nova Yus Natali Yusi Riksa Yustiana, Yusi Riksa Yusnan, Muhammad Yuza, Arlina Z Agus Z Amri Zahra, Rani Zahrul Fuadi Zaini Zaini Zakaria, Aceng Zakwandi, Rizki zalman, alex sandra Zaswita, Hermi Zirhani Rumalean, Zonita Zuanny, Iyulen Pebri Zulharman Zulharman Zulkarnain, Ahmad Wira Zulnuraini