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All Journal Jurnal Ekonomi & Studi Pembangunan MODUS-Jurnal Ekonomi dan Bisnis SEIKO : Journal of Management & Business Jurnal Ilmiah Administrasita' PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Social, Humanities, and Educational Studies (SHEs): Conference Series Al-Minhaj Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Journal La Edusci Nobel Management Review Educator : Directory of Elementary Education Journal ELOQUENCE: Journal of Foreign Language PEKERTI Journal Pendidikan Agama Islam & Budi Pekerti Journal of Artificial Intelligence and Digital Business Assuthur: Jurnal Pendidikan Bahasa Arab Jurnal Ilmiah Pendidikan dan Keislaman Amkop Management Accounting Review (AMAR)
Muh Arif, Muh
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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EVAKUASI KORBAN BANJIR DI MONCONGLOE LAPPARA KECAMATAN MONCONGLOE KABUPATEN MAROS Sharon, St Salmah; Arif, Muh; Tanesia, Cindy Yoel; Suade, Yuyun Karystin Meilisa; Erwin, Erwin
Jurnal Likhitaprajna Vol 7 No 2 (2023)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v7i1.522

Abstract

This community service partner is the Bukit Baruga II Maros Complex Community which was affected by the flood. The purpose of this service is to evacuate flood victims in MoncongLoe Lappara, Moncongloe District, Maros Regency by preparing temporary shelters for flood victims. The form of this service activity is the preparation and implementation directly to the point/location affected by the flood by evacuating the flood victims. Visiting people's homes by giving directions to immediately go to the shelter that has been prepared. This is done to avoid the occurrence of flood victims. The flood handling method is to coordinate with the local government, namely the Bukit Baruga complex's family gathering, making evacuation routes to evacuation sites. The results of the service showed that all the people of Moncongloe Lappara, Moncongloe District, Maros Regency could be evacuated to a safer place/temporary shelter in the courtyard area of the mosque in the complex and there were no fatalities in the event of a flood. Residents, especially the elderly and children, are in a safe place until the flood conditions start to recede and they can return to their homes. The evacuation was carried out together with the Bukit Baruga complex family gathering together with the government of Moncongloe Lappara village. With the collaboration of all parties, the government, community members and academics residents can save themselves from flood disasters.
The Role of Financial Inclusion and Women's Participation in Enhancing Food Sovereignty: Evidence from Coastal Communities Wahyuni, Nurul; Prabowo, Rahmat Eko; Sharon, St Salmah; Arif, Muh; S, Sumarni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3186

Abstract

This study aims to analyze the role of digital financial inclusion and women's participation in strengthening food independence among coastal communities in South Sulawesi. The research sample consisted of 100 female respondents from Takalar, Bantaeng, and Bulukumba Regencies. Data were collected using a structured questionnaire and analyzed through the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The findings reveal that digital financial inclusion has a positive but not significant effect on food independence (β=0.176; p=0.139), while women's participation has a positive and significant effect on food independence (β=0.568; p<0.001). Simultaneously, the two variables explain 50.4% of the variation in food independence, with the remaining 49.6% influenced by factors outside the model. These results highlight that the active role of women in economic activities, social participation, and household decision-making is more decisive in achieving food independence than mere access to digital financial services. The practical implication of this study emphasizes the importance of strengthening women’s empowerment programs through financial literacy and digitalization, as well as expanding cross-sector collaboration to support the achievement of the Sustainable Development Goals (SDGs), particularly in the areas of gender equality, poverty alleviation, and food security in coastal regions.
Revitalizing green economic capability to maintain the financial stability of MSMEs in Bira Beach Sharon, ST Salmah; Monalisa, Monalisa; Muchtar, Muchtar; Firman, Afrizal; Basir, Mustika Kusuma; Arif, Muh
Jurnal Ekonomi & Studi Pembangunan Vol. 26 No. 1: April 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v26i1.24080

Abstract

To maintain the financial stability of Micro, Small and Medium Enterprises (MSMEs) is a vital issue which needs a revitalization of green economic capability. This study explores the impact of Green Economy Capability (GEC) on the financial stability of MSMEs in the coastal region of Bira Beach, with a focus on the mediating role of government support. A SmartPLS-SEM used in this study to investigate the survey involving 150 MSMEs. The key variables measured include GEC, financial stability, and government support, with the data analyzed through descriptive and inferential statistical techniques. The findings indicate that GEC significantly influences government support, which in turn has a positive effect on financial stability. However, GEC does not have a direct impact on MSMEs' financial stability. These findings underscore the critical role of government policies in supporting the adoption of sustainable practices among MSMEs, particularly in regions heavily dependent on tourism. This research contributes to the literature by providing empirical evidence of the indirect relationship between GEC and financial stability through government support in the coastal MSME sector. In results, we offered two solutions. First, the policymakers must prioritize initiatives that strengthen MSME’s capacity for sustainable practices. Second, the need for tailored support systems in coastal areas like the adoption of green practices which must be integrated with local economic strategies to yield both environmental and financial benefits.
Transformasi Akuntansi Digital dan Inovasi Bisnis UMKM di Era Digital: Pendekatan Netnografi Sharon, St Salmah; Basir , Mustika Kusuma; Farmillah, Annisa Nadya; Pagiling, Novieanty; Burhanuddin, Fia Fauzia; Arif, Muh
Modus Vol. 38 No. 1 (2026): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v38i1.13711

Abstract

This study aims to explore the role of digital accounting transformation in supporting business innovation, particularly for micro, small, and medium enterprises (MSMEs) active on digital platforms, and to understand its contribution in increasing MSME adaptability in the digital economy era. This study uses a netnographic approach through three months of participatory observation in digital discussion forums, social media groups, and online communities that serve as interaction spaces for digital MSME actors. The unit of analysis is uploaded content, comments, and interactive discourses discussing digital accounting practices, the use of accounting software, and data-driven decision-making experiences in online spaces. The research findings indicate that digital accounting transformation not only improves the efficiency and accuracy of financial reporting, but also strengthens data-driven decision-making, encourages cross-platform collaboration, and enables faster responses to market dynamics through the integration of technologies such as artificial intelligence and automation in MSME business processes. However, this study has limitations because it focuses on observations in the digital space, so it does not fully represent the implementation of digital accounting in offline operational activities, and the involvement of business actors is still limited to online interactions. The implications of this study emphasize the importance of strengthening digital literacy capacity and developing adaptive accounting systems to support the sustainability of MSME business innovation in the digital economy era. The research's originality lies in the use of netnography method to examine the dynamics of digital accounting transformation within online MSME communities, an approach that is still relatively rare in contextual accounting research in the digital era. Keywords:    digital accounting; business innovation; digital economy; netnography; technological transformation.   Penelitian ini bertujuan untuk mengeksplorasi peran transformasi akuntansi digital dalam menopang inovasi bisnis, khususnya pada usaha mikro kecil dan menengah (UMKM) yang aktif di platform digital, serta memahami kontribusinya dalam meningkatkan daya adaptasi UMKM di era ekonomi digital. Penelitian ini menggunakan pendekatan netnografi melalui observasi partisipatif selama tiga bulan pada forum diskusi digital, grup media sosial, dan komunitas daring yang menjadi ruang interaksi pelaku UMKM digital dengan unit analisis berupa konten unggahan, komentar, dan diskursus interaktif yang membahas praktik akuntansi digital, penggunaan perangkat lunak akuntansi, serta pengalaman pengambilan keputusan berbasis data di ruang daring. Temuan penelitian menunjukkan bahwa transformasi akuntansi digital tidak hanya meningkatkan efisiensi dan ketepatan pelaporan keuangan, tetapi juga memperkuat pengambilan keputusan berbasis data, mendorong kolaborasi lintas platform, serta memungkinkan respons yang lebih cepat terhadap dinamika pasar melalui integrasi teknologi seperti kecerdasan buatan dan otomatisasi dalam proses bisnis UMKM. Namun demikian, penelitian ini memiliki keterbatasan karena berfokus pada observasi di ruang digital sehingga belum sepenuhnya merepresentasikan implementasi akuntansi digital pada aktivitas operasional offline, serta keterlibatan pelaku usaha yang masih terbatas pada interaksi daring. Implikasi penelitian ini menekankan pentingnya penguatan kapasitas literasi digital dan pengembangan sistem akuntansi yang adaptif guna mendukung keberlanjutan inovasi bisnis UMKM di era ekonomi digital. Orisinalitas penelitian terletak pada penggunaan metode netnografi untuk mengkaji dinamika transformasi akuntansi digital dalam komunitas daring UMKM, suatu pendekatan yang masih relatif jarang diterapkan dalam penelitian akuntansi kontekstual di era digital. Kata kunci:   akuntansi digital; inovasi bisnis; ekonomi digital; netnografi; transformasi teknologi.
Persepsi dan Praktik Hygiene dan Sanitasi dalam Dunia Kerja Hospitality: Implikasi terhadap Kualitas Layanan dan Pendidikan Vokasional Hamsiati, Hamsiati; Apriani, Hilda; Arif, Muh
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 8, No 4 (2025): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v8i4.108845

Abstract

Kebersihan adalah wajah bisnis yang mencerminkan kewajiban sektor hotel dan restoran dalam menjamin kepuasan pelanggan. Penerapan hygiene dan sanitasi menjadi fondasi penting dalam penyelenggaraan layanan hospitality di sektor hotel dan restoran. Penelitian ini bertujuan untuk mendeskripsikan bagaimana paradigma hygiene dan sanitasi diterapkan secara aktual dalam operasional hotel dan restoran berbintang di Kota Makassar. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui teknik observasi, wawancara mendalam, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa penerapan hygiene dan sanitasi telah menjadi bagian dari sistem manajemen, namun masih terdapat tantangan dalam aspek konsistensi pelaksanaan, pengawasan internal, dan kesadaran sumber daya manusia. Penelitian ini merekomendasikan pentingnya pelatihan berkelanjutan, penyusunan SOP yang terstandar, dan kolaborasi lintas sektor untuk mendukung layanan hospitality yang aman, sehat, dan berdaya saing tinggi.
Tingkat Kompetensi Pramusaji dalam Menyediakan Layanan Makanan dan Minuman pada Arabicana Restoran di Hotel Delta Makassar Arif, Muh; Apriani, Hilda; Hamsiati, Hamsiati
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 8, No 2 (2025): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v8i2.99942

Abstract

Bisnis dalam industri perhotelan semakin tumbuh pesat sehingga pengelola restoran dihadapkan pada kondisi pramusaji harus dapat menciptakan kepuasan pelanggan. Penelitian ini bertujuan untuk mendeskripsikan terkait kompetensi pramusaji di Arabicana Restaurant dalam menyediakan layanan makanan dan minuman kepada pelanggan. Metode yang dipilih dalam penelitian ini adalah kualitatif dengan melibatkan delapan partisipan pramusaji di Arabicana Restaurant. Teknik pengumpulan data melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa mayoritas pramusaji Arabicana Restaurant, Hotel Delta Makassar, belum memiliki kompetensi yang memadai sesuai dengan standar yang ditetapkan di Indonesia. Hal tersebut dikarenakan pengetahuan, keterampilan, dan pengalaman kerja pramusaji yang masih terbatas, serta minimnya pelatihan yang terstruktur dan relevan dengan kebutuhan operasional restoran. Oleh karena itu, pramusaji tidak hanya melayani pelanggan tetapi memberikan nilai lebih bagi pelanggan serta pentingnya penyiapan dan penyerapan tenaga kerja yang handal dilakukan melalui serangkaian pelatihan, kursus, maupun pedoman yang jelas.
The role of triple helix synergy, access to capital, and financial literacy on sustainable MSMEs economic growth Arif, Muh; Amir, Amir; Sharon, St Salmah; Basir, Mustika Kusuma
Jurnal Ekonomi & Studi Pembangunan Vol. 27 No. 1: April 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.v27i1.29551

Abstract

In the context of increasing economic uncertainty, digital disruption, and the global transition toward a green economy, understanding the key drivers of sustainable Micro, Small, and Medium Enterprise (MSME) growth remains a critical research agenda, particularly in developing economies where MSMEs serve as the backbone of economic resilience. This study aims to analyse the influence of triple helix synergy, access to capital, and financial literacy on sustainable MSME economic growth. The research employs a quantitative approach using Partial Least Square (PLS) analysis on MSME actors. The results indicate that the measurement model meets the required validity and reliability criteria. Furthermore, the structural model reveals that triple helix synergy and financial literacy have a significant positive effect on sustainable MSME economic growth, while access to capital does not show a significant influence. These findings highlight that sustainable MSME growth is not merely determined by the availability of financial resources but is more strongly driven by effective cross-sector collaboration and the capacity of MSME actors to manage financial resources in an accountable and strategic manner. The study confirms that collaboration among government, academia, and businesses, alongside enhanced financial literacy, plays a crucial role in fostering sustainable economic growth of MSMEs. Accordingly, this research underscores the importance of integrating institutional synergy and financial capability development as strategic policy instruments to strengthen MSME competitiveness in the green and digital economy era.
Co-Authors Abriansyah Arif, Tri Amir Amir Apriani, Hilda Arfah, Hj Aryati Arifin Arifin Baharuddin Semmaila Basir, Mustika Kusuma Burhanuddin, Fia Fauzia Dama, Kiman Darmawansyah Darmawansyah Erwin Erwin Farmillah, Annisa Nadya Firman, Afrizal Hamsiati, Hamsiati Hasan, Andi Ilmi, Ildina Miftaful Kasim Yahiji Kendek, Yohanis Sampe Laginta, Siska A. Lukman Arsyad Madanun, Tri Susanto A. Makalalag, Chendra Manoppo, Ningsih Mile, Irvandi Mokoagow, Friska Muchtar muchtar Muslimin Muslimin NURUL WAHYUNI Olii, Arief Syamsuddin Muhammad Pagiling, Novieanty Pawelay, Zulkifli T. Prabowo, Rahmat Eko Rudi Tarenre S.E., M.M, Dr. Monalisa, semmaila, H Baharuddin Serlin serang St Salmah Sharon Suade, Yuyun Karystin Meilisa Sumarni S, Sumarni Suriani Syamsul Alam, Syamsul Syarifuddin Ondeng Tanesia, Cindy Yoel Ummu Kalsum Yusuf , Muhammad