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All Journal Journal of Accounting Science Martabe : Jurnal Pengabdian Kepada Masyarakat Journal Markcount Finance
Nurwani Nurwani
Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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PELATIHAN DAN PENDAMPINGAN PENINGKATAN KAPASITAS MASYARAKAT DALAM MENGELOLA BUAH “SIKAPA” MENJADI KERIPIK DI DESA TOKONAN KECAMATAN ENREKANG KABUPATEN ENREKANG Nurwani Nurwani; Arfianty Arfianty; Imran Rosadi; Agustinus Agustinus; Rezki Fajriawan; Mutmainnah Mutmainnah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1388-1394

Abstract

Tujuan dari kegiatan Pengabdian kepada Masyarakat ini melakukan Pendampingan kepada Masyarakat bersama Ibu PKK dalam hal Penyusunan Harga Pokok Penjualan (HPP) Kripik SIKAPA sekaligus menambah pengetahuan mereka tentang Sisten Pembukuan Sederhana yang dibutuhkan dalam menghitung HPP . Kegiatan ini oleh masyarakat dirasakan dapat memberikan manfaat dan tambahan pengetahuan yang mana selama ini mereka ragu untuk mengolah SIKAPA agar bernilai ekonomis, dengan adanya pendampingan yang diberikan ilustrasi mereka terhadap pengelolaan SIKAPA mulai terbangun, dan bahkan muncul alternatif untuk melakukan pengembangan Tanaman SIKAPA dalam lahan tersendiri
THE IMPACT OF ACCOUNTING TECHNOLOGY AND ARTIFICIAL INTELLIGENCE (AI) ON THE PERFORMANCE OF MSMES IN PAREPARE CITY, WITH MSME BUSINESS SIZE AS A MODERATING VARIABLE Zulfitra Syahrul; Fatimah Fatimah; Jumriani Jumriani; Nurwani Nurwani; Sariana Damis
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4232

Abstract

The limited adoption of accounting technology and artificial intelligence among MSMEs continues to constrain their financial transparency, managerial decision-making, and overall competitiveness, ultimately weakening their contribution to national economic growth and employment absorption. This study aims to analyze the impact of accounting technology and Artificial Intelligence (AI) on the performance of MSMEs, as well as to examine the role of business size in this relationship among MSMEs under the guidance of Rumah BUMN Parepare. Using SmartPLS 4 software, the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method was employed to analyze the data. SEM-PLS was selected for its capacity to simultaneously examine multiple direct and moderating relationships among latent constructs, making it well-suited for the relatively limited and non-normally distributed sample typical of MSME-based research. These findings suggest that although technology adoption does not always directly improve MSME performance, it yields more tangible impacts when supporting business scale expansion. Therefore, for digital transformation to more effectively drive improvements in MSME performance, various stakeholders must prioritize enhancing the capacity of MSME.
Integration of Digital Payment Literacy and Accounting in Promoting the Growth of MSMEs Hernianti Harun; Nurain Nurain; Nurwani Nurwani
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2009

Abstract

General Background: The advancement of Micro, Small, and Medium Enterprises (MSMEs) is increasingly shaped by digital transformation and financial literacy, particularly through the integration of e-commerce payment systems and accounting practices. Specific Background: MSMEs assisted by the Parepare City Labour Office encounter notable challenges in adopting digital transactions and managing financial records, limiting their growth potential. Knowledge Gap: Prior research has insufficiently explored the combined effect of e-commerce payment methods and accounting literacy on MSME growth, especially in government-supported local business settings. Objective: This study investigates how e-commerce payment adoption and accounting literacy influence the growth of MSMEs guided by the Parepare City Manpower Office. Methods: Employing a quantitative approach, 60 MSMEs were sampled from a population of 150 using the Slovin formula (10% margin of error). Data were collected via questionnaires and analysed using SPSS v30 through validity, reliability, multiple linear regression, t-tests, F-tests, and determination coefficient analysis. Results: Both e-commerce payment methods (p = 0.000) and accounting literacy (p = 0.019) significantly affect MSME growth, with joint influence confirmed by the F-test (p = 0.000). Novelty: The study offers a nuanced understanding of how digital and financial competencies synergistically promote MSME growth. Implications: Strengthening MSME capacity in digital payments and accounting literacy is vital for fostering resilience and competitiveness in the digital economy.
Co-Authors Agustinus Agustinus Arfianty Fatimah, Fatimah Harun, Hernianti IMRAN ROSADI Jumriani, Jumriani Mutmainnah Mutmainnah Nurain Nurain Rezki Fajriawan Sariana Damis Zulfitra Syahrul