Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal La Bisecoman Journal Development Manecos Maroon Journal De Management
Ilham Z. Salle, Ilham Z.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Impact of Financial Management Practices on the Growth of Small and Medium Enterprises (SMEs) in Makassar Khair, Muhammad Miftahul; Salle, Ilham Z.; Limoa, William S.; Yuliana, Leny
Journal Development Manecos Vol. 3 No. 1 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/604104

Abstract

This study examines the impact of financial management practices on the growth of Small and Medium Enterprises (SMEs) in Makassar using a quantitative research design. Data were collected from 180 SMEs across diverse sectors, including retail, manufacturing, agriculture, and services, through structured questionnaires. The study focused on four key financial management practices: financial record-keeping, budgeting, financial planning, and cash flow management, measured alongside SME growth indicators such as revenue, profitability, employee expansion, and market reach. Multiple regression analysis revealed that financial management practices collectively explained 72% of the variance in SME growth, with financial record-keeping (Beta = 0.46) emerging as the most influential factor. Budgeting (Beta = 0.38), financial planning (Beta = 0.36), and cash flow management (Beta = 0.33) also significantly contributed to growth, highlighting the importance of these practices in ensuring business sustainability and expansion. This research addresses a notable gap in existing literature by providing localized insights into SME financial management practices in a developing economy context and quantifying their impact. The findings emphasize the synergistic effect of integrating these practices and underscore the need for targeted training and policy interventions to enhance financial literacy and resource accessibility for SMEs in Makassar. These results offer actionable recommendations for SME owners, policymakers, and researchers aiming to foster sustainable business growth in similar environments.
Implementation of Good Corporate Governance in the Financial Management System: JEL Classification: G34, H83, H61, D73, M48 Salle, Ilham Z.; Winarti, Winarti; Inayah, Ariyanti; Ria, Marsela; Azis, Nur Alimin
Journal La Bisecoman Vol. 7 No. 1 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i1.2604

Abstract

This study aims to determine the implementation of good corporate goernance in the financial management system of the Makale Selatan Dirict Office, Tana Toraja Regency. This study uses qualitative descriptive anal­ysis. Data in this study were collected through observation, direct iter views and documentation. The results of this study indicate that the Makale Selatan District Government, Tana Toraja Regency has imple­ mented the principles of good corporate governance as in the Minister of Home Affairs Regulation Number 77 of 2020 which consists of transparecy, accountability, public participation, and efficiency in financial man­agement in the Makale Selatan District, Tana Toraja Regency, although the implementation has not been optimal as in the principle of transpar­ency because the Makale Selatan District Office, Tana Toraja Regency should create and manage an official website as a public information me­dia. So that the public or other parties can more easily access information and the principle of transparency in financial management can be applied optimally, where the use of the website also shows that the sub-district follows technological developments and realizes modern and accountable governance.
The Role of Accounting in Financial Management of Fund Allocation in Tiwu Riwung Village, Mbeliling District, West Manggarai Regency Walda, Wal Ming; Salle, Ilham Z.; Jumriani
Maroon Journal De Management Vol. 3 No. 1 (2026): Maroon Journal De Management (MJDM)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjdm.v3i1.311

Abstract

This study aims to examine the Role of Accounting in the Financial Management of Village Fund Allocation in Tiwu Riwung, Mbeliling District. This study uses a qualitative method with in-depth interviews with related parties in Tiwu Riwung Village and direct observation of the accounting system. The results of the study indicate that the Village Fund Allocation Financial Accounting System used is by using the Microsoft Excel program in the form of a General Cash Book and a Subsidiary Cash Book for Receipts and a Subsidiary Cash Book for Expenditures. Meanwhile, the Financial Management of Village Fund Allocation in Tiwu Riwung Village is quite good and the realization is because it has been arranged according to the Budget Plan (RAB). Where one of the sources of Village Income is obtained from the Village Fund Allocation which is used for fixed income and allowances for village officials, office operations, consumables, printing and procurement, food and drinks during meetings, BPD allowances, village administration and information development systems.
Co-Authors Inayah, Ariyanti Jumriani Khair, Muhammad Miftahul Leny Yuliana Nur Alimin Azis Ria, Marsela Walda, Wal Ming William Surya Limoa Winarti Winarti