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All Journal Jurnal Reviu Akuntansi dan Keuangan Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal The Winners Journal of Accounting and Investment Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Riset Akuntansi Terpadu Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Jurnal Noken: Ilmu-Ilmu Sosial Jurnal Organisasi Dan Manajemen JMM (Jurnal Masyarakat Mandiri) Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JURNAL EKSBIS Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Kontigensi: Jurnal Ilmiah Manajemen Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Journal of Accounting and Finance Management (JAFM) International Journal of Applied Business and International Management Eduvest - Journal of Universal Studies GSE-journal Jurnal Kajian Ekonomi dan Perbankan Syariah Proceeding International Annual Conference Economics, Management, Business, and Accounting
Tubagus Ismail
University Of Sultan Ageng Tirtayasa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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Pengaruh Literasi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil dan Menengah Melalui Kemampuan Manajerial: Studi Kasus Kabupaten Mamuju Sulawesi Barat Nurdyanto, Sapto Dwi; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4718

Abstract

This research aims to test and analyze the influence of financial literacy and digital literacy on the managerial abilities and performance of MSMEs, to analyze the influence of managerial abilities on the performance of MSMEs, to test and analyze the influence of financial literacy and digital literacy on the performance of MSMEs in Mamuju through managerial abilities as an intervening variable . This research uses a quantitative approach, taking a population of 365 MSME actors. Data collection techniques through questionnaires and documentation, with data analysis techniques using SmartPLS 3.2.9 analysis. The results of the research conducted prove that financial literacy has a positive and significant effect on managerial abilities, digital literacy has a positive and significant effect on managerial abilities. Financial literacy has a positive and significant effect on the performance of MSMEs, digital literacy has a positive and significant effect on the performance of MSMEs, managerial ability has a positive and significant effect on the performance of MSMEs in Mamuju Regency. The results of the indirect influence test found that managerial ability can mediate the influence of financial literacy on the performance of MSMEs in Mamuju Regency, as well as that managerial ability can mediate the influence of digital literacy on the performance of MSMEs in Mamuju Regency
Implikasi Desentralisasi Fiskal dan Tata Kelola Anggaran terhadap Kesejahteraan Masyarakat Melalui Alokasi Anggaran dan Kapasitas Ekonomi: (Studi Kasus Provinsi Sulawesi Barat) Hardianto, Hardianto; Ismail, Tubagus; Sapiri, Muhtar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4719

Abstract

The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province.
Co-Authors Abbas, Dirvi Surya Abdul Halim Adha, Wahyu maulid Agus Sholikhan Yulianto Agus Sholikhan Yulianto Agus Solikhan Yulianto Aji, Danyaka Putra Amrullah, Rahadian Andriani, Rosedian anti, Pebri Astuty , Sri Bastian, Elvin Bastian, Elvin Budi Ismantoro, Budi Bustanul Arifin Chandra, Rita Damayanti, Prisilia Darjat Sudrajat Darjat Sudrajat, Darjat Desiana Rahmawati Destiur Krisnasari Simatupang Dra. Nurainun M.M.,Ak Bangun Faizul Mubarok Fitriyah Nurhidayah Halim, Abdul HARDIANTO - Helmi Yazid Hermawan, Bambang Imam Abu Hanifah Ina Indriana, Ina Indah Setiowati Ira Geraldina Irawati Irawati Ismawati, Iis Isnan Hari Mardika Kokali, Johni Komarudin, Mochamad Fahru Kurniatin, Esti Lia Uzliawati Meutia Meutia Meutia, Meutia Meutia, Meutia Moch. Abdul Kobir Muhammad Taqi Mulyasari, Windu Munawar Muchlish Munawar Muchlish Munawar Muclish Munawar Muclish Mutia Rizky Septiani Nasrullah, Nasrullah Nauw, Karel Nela Dharmayanti Noor, Vera Fitriani Norhamida, Hana Nurdyanto, Sapto Dwi Nurhayadi, Willy Nurul Ummi Pardamean Daulay Petty Aprilia Sari Petty Aprilia Sari Purwanto, Agus Joko Putri Mutira Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Reni Farwitawati, Reni Rini Yayuk Priyati, Rini Yayuk Risman Nursyamsir RR. Ella Evrita Hestiandari Rudi Zulfikar Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saipuloh Saipuloh Saipuloh, Saipuloh Sapiri, Muhtar Sari, Ika Sholikhan Yulianto, Agus Sukamdi, Irma Sulaeman, Andri Sanityoso Taqi, Muhamad Taqi, Muhamad Uji Nurhayati, Unggul Wahyu Maulid Adha Wawan Ichwanudin Windi Nawati Yanti Yanti Yanti Yanti Yulianto, Agus Solikhan Yuniarti, Rita Yusi, Ahmad Budairy