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All Journal Jurnal Ilmu Manajemen Profitability Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Jurnal Teknologi dan Manajemen Industri Terapan International Journal of Asian Business and Management (IJABM) International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam IECON: International Economics and Business Conference
Linda Arisanty Razak
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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Journal : IECON: International Economics and Business Conference

 1 
Implementation of the Regional Government Information System (SIPD) at the Takalar Regency Regional Financial and Revenue Management Agency Wahyuni; Linda Arisanty Razak; Nurul Anriani
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/rwgrb023

Abstract

The aim of this research is to find out how the Regional Government Information System (SIPD) is implemented in Takalar. This research was carried out using the case study analysis method, where this approach focuses on in-depth study of certain phenomena with the aim of understanding the phenomenon in detail. Data collected through interviews with Regional Financial and Asset Agency agencies in the Budget section, observations and documentation in the form of financial reports. Informant: Mr. Syamsul Kamar as the Budget Subdivision of the Regional Financial and Asset Agency (BKAD). The data analysis methods used are the Miles and Huberman approach, including: Data collection, Anticipatory, Data Reduction, Data Display, Verification/drawing conclusions. The results of the research show that the use of the Regional Government Information System (SIPD) application has played a very important role in decision making at the Takalar Regency Regional Financial and Asset Agency (BKAD), where this application is able to manage regional financial data (regional budget planning, implementation and administration of regional finances, regional financial accounting and reporting, accountability for regional financial implementation, accountability for regional property and other regional financial information) through relevant stakeholders more effectively and efficiently by paying attention to the principles of accountability and transparency, despite the problems experienced in the government information system process, which often activities and input processes in the field are hampered due to poor networks and not being able to back up data. However, this does not reduce the function of the government information system in decision making. And the quality of information from the SIPD application is quite complete, because this application provides accurate information to stakeholders, thus enabling more appropriate decision making.
The Influence of Digital Payment Adoption, Financial Literacy and Education Level on Financial Management of MSMEs in Makassar Risma Parmawati; Linda Arisanty Razak
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8ycwd290

Abstract

This study aims to examine the effect of digital payment adoption, financial literacy, and education level on financial management in Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. With the rapid advancement of the digital era, the use of digital payment systems has become essential for MSMEs to enhance transaction efficiency and security. However, challenges such as low financial literacy and limited understanding of technology among MSME owners still pose significant obstacles to achieving optimal financial management. This study adopts a quantitative approach, utilizing multiple linear regression analysis to explore the relationships between these variables. The research data was collected through surveys administered to MSME owners in Makassar City. The results of the study show that digital payment adoption, financial literacy, and education level all positively influence financial management practices in MSMEs. Specifically, MSMEs that adopt digital payment systems tend to have better financial management practices, which improve their operational efficiency. Additionally, higher financial literacy and education levels enable MSME owners to make more informed financial decisions, further contributing to the overall improvement in financial management. These findings suggest that fostering digital payment adoption, improving financial literacy, and enhancing education levels can significantly support MSMEs in Makassar City in improving their financial management and overall business sustainability.
The Influence of Fintech , Financial Literacy and Financial Inclusion on the Sustainability of MSMEs in Makassar City Andi Lutfyatul Fadillah; Linda Arisanty Razak
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/j26xcc40

Abstract

This study aims to explore the impact of Financial Technology ( Fintech), financial literacy, and financial inclusion on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. In an increasingly digital era, the adoption of Fintech is expected to increase the ease and efficiency of operations for MSME actors. Meanwhile, a high level of financial literacy allows business owners to manage their finances more effectively, and financial inclusion plays an important role in expanding access to financial services. This study uses a quantitative approach with multiple linear regression analysis to explore the relationship between these variables . The findings of this study indicate that the use of Financial Technology ( Fintech ), financial literacy, and access to financial inclusion have a positive impact on the sustainability of MSMEs in Makassar City
The Influence of MSME Sustainability on Financial Performance with Network as a Moderating Variable (Case Study of MSMEs in Makassar City) Siti Nurhana; Linda Arisanty Razak; Ramly
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/q8xnnf75

Abstract

This study examines the impact of sustainability on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, with business networking as a moderating variable. The independent variables are sustainability practices and business networking, while the dependent variable is financial performance. Challenges in this research include limited data on sustainability and networking, difficulties in measurement, varying levels of implementation, and the lack of proper reporting systems among MSMEs. Using a quantitative approach and survey method, data was collected from 50 MSMEs. Multiple regression analysis evaluated the direct impact of sustainability on financial performance, while moderation analysis assessed the role of business networking. The findings, processed using SPSS, reveal that both sustainability practices and networking positively affect MSMEs’ financial performance. The acceptance of the first hypothesis (H1) indicates that higher sustainability practices enhance financial performance. The second hypothesis (H2) confirms that strong networking further improves financial outcomes. Moreover, the third hypothesis (H3) highlights that networking moderates the relationship between sustainability and financial performance, demonstrating that a robust network amplifies the benefits of sustainable practices. This study underscores the importance of sustainability and networking in driving MSME financial success.
Sustainability Report and Company Value: The Effect of Moderation on Intellectual Capital (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange 2018-2023) Nurafni Ansar; Linda Arisanty Razak; Wa Ode Rayyani
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ykrj1r88

Abstract

This study aims to test the effect of sustainability reports on company value and test intellectual capital moderating the effect of sustainability reports on company value in the mining sector listed on the Indonesia Stock Exchange (2024) in 2018-2024. This study uses a quantitative method, the sample in this study was 10 companies with 6 years in the mining sector. This research data was obtained using secondary data. The results of the study from the data processed using SPSS 26 statistical calculations, Based on the partial output results of SPSS 26, the results of the study of the Sustainability report variable have a significant positive effect on company value, a good sustainability report usually provides information about the company's social and environmental responsibility, which can increase investor confidence and other stakeholders and the intellectual capital variable that moderates the sustainability report also has a significant positive effect on company value. High intellectual capital can strengthen the positive impact of sustainability reports on company value, because companies that have strong intellectual capital tend to be better able to implement and communicate sustainability initiatives effectively. Overall, this study shows that sustainability reporting has a positive impact on firm value and that intellectual capital can enhance the strength of this impact in the context of mining companies listed in the mining sector of the Indonesia Stock Exchange (IDX).
Co-Authors Amiruddin Husni Andi Lutfyatul Fadillah Arizah, Ainun Asriani Hasan Haerunnisa Haerunnisa, Haerunnisa Husnul Khatimah Ismawati Ismawati Muchriana Muchran Muh aris pasigai Naidah Naidah Nurafni Ansar Nurliana N Nurul Anriani Putry, Adesty Rahmat Hajri Ramly Risma Parmawati Salmawati SITI NURHANA Sultan sarda Wa Ode Rayyani WAHYUNI