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The Role of Product Innovation, Accounting Competency, and Online Transactions (E-Commerce) in Increasing Competitiveness in MSMEs, Alalak District, Batola Regency, Indonesia Anisah, Hastin Umi; Sustinah Limarjani; Rifqi Novriyandana; Rasidah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 2 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i2.229

Improving this economic aspect is by empowering the community economy, namely MSMEs owned by the community by maximizing the role of MSMEs. Maximizing the role of MSMEs must be supported by business management aspects such as the application of product innovation, accounting competencies, and online transactions (e-commerce) to increase MSMEs' competitiveness. By increasing the competitiveness of MSMEs, it is hoped that it can improve community welfare. This research aims to explore the role of product innovation, accounting competency and online transactions (e-commerce) in increasing competitiveness in MSMEs. Alalak District, Batola Regency, Indonesia. Quantitative research methods were used in this research with the PLS analysis technique. Observation of indicators is carried out using instruments (questionnaires) which aim to find out respondents' opinions about something. The results of this research reveal that product innovation, accounting competence, and online transactions (e-Commerce) can increase the competitiveness of MSMEs.

The Role of Product Innovation, Accounting Competency, and Online Transactions (E-Commerce) in Increasing Competitiveness in MSMEs, Alalak District, Batola Regency, Indonesia Anisah, Hastin Umi; Sustinah Limarjani; Rifqi Novriyandana; Rasidah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 2 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i2.229

Improving this economic aspect is by empowering the community economy, namely MSMEs owned by the community by maximizing the role of MSMEs. Maximizing the role of MSMEs must be supported by business management aspects such as the application of product innovation, accounting competencies, and online transactions (e-commerce) to increase MSMEs' competitiveness. By increasing the competitiveness of MSMEs, it is hoped that it can improve community welfare. This research aims to explore the role of product innovation, accounting competency and online transactions (e-commerce) in increasing competitiveness in MSMEs. Alalak District, Batola Regency, Indonesia. Quantitative research methods were used in this research with the PLS analysis technique. Observation of indicators is carried out using instruments (questionnaires) which aim to find out respondents' opinions about something. The results of this research reveal that product innovation, accounting competence, and online transactions (e-Commerce) can increase the competitiveness of MSMEs.

Pemberdayaan PKK Kelurahan Handil Bhakti Melalui Pelatihan Digital Branding dan Laporan Keuangan Anisah, Hastin Umi; Limarjani, Sustinah; RIfqi Novriyandana
Carmin: Journal of Community Service Vol. 3 No. 2 (2023)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v3i2.84

Krisis ekonomi akibat pandemi Covid19 telah berdampak terhadap kelangsungan UMKM. Di saat masa pandemi terjadi perubahan pola konsumsi barang dan jasa masyarakat dari offline ke online. Ketika pandemi berlangsung usaha yang dapat dilakukan untuk menambah pendapatan dengan beberapa usaha rumahan yang berbasis digital untuk pemasarannya dengan tetap menjaga prokes yang benar ketika pengantaran pesanan sampai ke pelanggan Kegiatan pengabdian ini bertujuan untuk memberdayakan Ibu-ibu PKK di kelurahan Handil Bhakti dengan memberikan pelatihan terkait dengan Digital Branding dan Laporan Keuangan terhadap UMKM yang mereka miliki sehingga dapat meningkatkan pendapatan dan keberlangsungan usaha. Pendekatan atau metode yang dilakukan adalah dengan melakukan pelatihan dan penyuluhan terkait pembuatan Digital Branding Dan pembuatan Laporan Keuangan sehingga dapat meningkatkan pendapatan dan keberlangusngan usaha. Hasil dari kegiatan ini adalah terbukanya wawasan khalayak sasaran sehingga memiliki kemampuan dalam membuat Digital Branding Dan Laporan Keuangan sehingga diharapakan dapat meningkatkan pendapatan dan keberlangsungan usaha.

Analisis Faktor yang Mempengaruhi Pengungkapan Laporan Keberlanjutan Pada Perusahaan Sektor Energi Rijal, Muhammad; Novriyandana, Rifqi; Hardi, Enny
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1035

Companies that adopt ESG will undoubtedly align their operations with economic, environmental and social considerations. Companies need a medium to communicate their operations to stakeholders, one of which is a sustainability report. Purpose of this study is to determine and analyze the factors that are thought to influence sustainability disclosure. Population studied consisted of energy sector companies listed on the IDX from 2020 – 2022. Purposive sampling is the method used by this study to find a testable sample using certain criteria. The sample in the study was 33 samples. Multiple linear regression analysis is the method for analyzing the data that has been determined, with software assistance, namely IBM SPSS Statistic 26. This study found that company size has an influence on sustainability disclosure, this is because larger companies tend to disclose sustainability reports to communicate their environmental and social responsibilities, so as to maintain a good reputation. Meanwhile, profitability and leverage have no influence on sustainability disclosure, this is because companies that have high or low profitability and leverage are still required to disclose sustainability. Keywords: Company Size, Leverage, Profitability, Sustainability report

Peningkatan Kemampuan dalam Pembuatan Laporan Keuangan dan Online Marketing untuk Meningkatkan Kesejahteraan UMKM Safrida, Lili; Anisah, Hastin Umi; Limarjan, Sustinah; Rasidah, Rasidah; Hardi, Enny; Novriyandana, Rifqi; Amalia, Wia Rizqi
Carmin: Journal of Community Service Vol. 4 No. 2 (2024)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v4i2.120

This Community Service Program (PkM) aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Kuin Utara Tourism Village, Banjarmasin, which has been designated as one of the 75 best tourism villages in Indonesia. Through training in financial reporting and online marketing, it is expected that MSMEs can improve financial management, increase sales, and competitiveness in the market. Initial results show high participation from MSMEs in the training activities. This study will analyze the impact of the training on improving the knowledge, skills, and performance of MSMEs, as well as identifying the challenges faced in implementing the program. The PkM is designed in several stages, with the PkM activities agenda being carried out from May 2024 to December 2024. The training location is held in the Kuin Utara sub-district, Banjarmasin City, specifically at the residence of one of the MSMEs around the Sultan Suriansyah Tomb. The learning media used by partners is Android-based smartphones with active data packages and assistance from the PkM team. The training is conducted in one location so that the team and partners can interact more easily. The training was attended by 46 participants and was consistent in the evaluation process. As a result, MSMEs have gained increased skills, improved financial management, and increased sales and revenue.

Kepatuhan Pedagang Pasar Terhadap Pembayaran Retribusi: Studi Empiris Pada Pasar Antasari Banjarmasin Novriyandana, Rifqi; Zahroh, Fatimatus
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.122

Market retribution is a levy charged for the use of market spaces provided by local governments. This study analyzes the influence of knowledge, tariff, market facilities, and retribution regulations on compliance with retribution payments at Antasari Market, Banjarmasin. With a population of 371 traders, the Slovin formula resulted in a sample of 156 traders. Multiple linear regression analysis using SPSS version 25 revealed that knowledge, tariffs, and regulations significantly influence compliance, while market facilities do not.

Multi-Stakeholder Perceptions of the South Kalimantan Local Government Internal Control System Novriyandana, Rifqi; Arifuddin, Arifuddin; Mediaty, Mediaty; Fahlevi, Reja; Maulida, Sri; Rijal, Muhammad
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ctkzkx03

This study aims to identify the perceptions of multi-stakeholders (internal, external, and expert). Internal perceptions are those held by civil servants within the South Kalimantan Regional Government. The sources of external perceptions include the community, suppliers, journalists, and other stakeholders in South Kalimantan. Expert perceptions are drawn from retirees, members of the police, prosecutors, and other relevant individuals within the South Kalimantan Regional Government. The data analysis technique uses thematic analysis with phenomenological analysis techniques. Based on the analysis, the internal control system in the South Kalimantan Regional Government has shown positive developments, especially in the aspects of employee integrity, simplification of procedures, and utilization of technology. However, some areas require improvement, such as budget transparency, public awareness of complaint mechanisms, and strengthening interactive communication. In addition, there is still a lack of efficiency in providing services. The positive perceptions of internal, external, and expert stakeholders on integrity and service procedures show that the involvement of various stakeholders can improve the quality of internal control. Local governments must expand service digitization as a whole to increase efficiency and reduce opportunities for corruption. In addition, local governments also need to develop interactive methods such as hands-on training, discussion forums, and social media-based campaigns.

Challenges and Strategies of Dayak Entrepreneurs in Modernization: An Accounting Perspective Novriyandana, Rifqi; Damayanti, Ratna Ayu; Said, Darwis; Rijal, Muhammad
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.160

Over the years, Dayak groups in Central Kalimantan, especially the Ngaju Dayak tribe, have operated in line with their traditional norms and expertise, preserving their cultural identity in the face of modern challenges. However, the pressures of technology and globalization often impede their ability to maintain business sustainability, creating a complex dynamic between tradition and adaptation. The Ngaju Dayak culture is characterized by robust ideals embedded in everyday life, such as solidarity, reverence for the environment, and cooperation. These traditional values significantly shape their daily lives and extend into their commercial practices. These cultural values deeply influence corporate practices, shaping thought processes and decision-making strategies within their businesses. By adhering to these principles, Ngaju Dayak entrepreneurs foster a sense of trust and collective well-being, which strengthens community bonds and supports business activities. The research methodology employed in this study was qualitative, involving in-depth interviews with 30 informants. The informants were selected based on their involvement in entrepreneurship and their ability to represent the diverse perspectives of the Ngaju Dayak community. The findings reveal that ethnic entrepreneurship among the Ngaju Dayak is intricately linked to both economic factors and enduring cultural values. Their cultural principles not only guide their business practices but also enhance the connection between ethnic entrepreneurship and broader corporate aspirations, ensuring that their businesses remain sustainable while staying true to their cultural heritage. This research underscores the importance of integrating cultural values into modern entrepreneurial strategies to foster resilience and sustainability.

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