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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Journal Markcount Finance
Nurwani Nurwani
Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Arts Humanities 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.
Co-Authors Agustinus Agustinus Arfianty Fatimah, Fatimah IMRAN ROSADI Jumriani, Jumriani Mutmainnah Mutmainnah Rezki Fajriawan Sariana Damis Zulfitra Syahrul