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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.
Pendampingan Digitalisasi Keuangan dan Pemasaran Digital pada UMKM Roti Sico di Makassar Sharon, St Salmah; Constantine, Winston; Lionardy, Bryan Kaleb; Anggriawan, Claudia; Thomas, Graciela; Angdris, Jacqueline Fidelia; Claudia, Jenica; Thedy, Patricia Aprilia
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 1 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i1.1083

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan keuangan dan pemasaran digital pada UMKM Roti Sico di Makassar. Permasalahan utama yang dihadapi mitra adalah masih digunakannya sistem pencatatan keuangan secara manual serta keterbatasan pemanfaatan media digital dalam pemasaran produk. Kondisi tersebut menyebabkan pengelolaan arus kas kurang terstruktur dan jangkauan pasar menjadi terbatas. Oleh karena itu, tim pengabdian melaksanakan program pendampingan yang meliputi pelatihan penyusunan laporan keuangan sederhana menggunakan template berbasis spreadsheet serta pengenalan strategi pemasaran digital melalui media sosial, khususnya Instagram. Metode kegiatan dilakukan melalui observasi awal, diskusi dengan mitra, penyampaian materi, praktik penggunaan template keuangan, serta pendampingan pembuatan akun media sosial bisnis. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra dalam melakukan pencatatan arus kas dan penyusunan laporan keuangan secara lebih sistematis. Selain itu, pemanfaatan media sosial sebagai sarana promosi mulai diterapkan untuk memperluas jangkauan pemasaran produk. Program ini diharapkan dapat meningkatkan efisiensi pengelolaan usaha, memperkuat strategi pemasaran, serta mendorong pertumbuhan dan keberlanjutan bisnis UMKM Roti Sico di era digital.
PKM Wirausaha Muda Tangguh dari Nol menjadi Sukses Basir, Mustika Kusuma; Sharon, St Salmah; Muchtar, Muchtar; Syulhasbiullah, Muh
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 1 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i1.1280

Abstract

Program Pengabdian kepada Masyarakat ini dilaksanakan untuk memperkuat kemampuan wirausaha muda dalam membangun bisnis dari tahap awal hingga mencapai keberhasilan. Kegiatan ini berangkat dari kebutuhan generasi muda akan pengetahuan praktis, keterampilan kewirausahaan, serta mentalitas tangguh dalam menghadapi tantangan usaha. Tujuan utama kegiatan adalah memberikan pendampingan komprehensif mengenai perencanaan bisnis, manajemen keuangan sederhana, pemasaran digital, dan penguatan karakter sebagai wirausaha pemula. Metode pelaksanaan meliputi workshop interaktif, simulasi studi kasus, mentoring intensif, dan pendampingan pengembangan rencana usaha. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai proses memulai usaha, kemampuan menyusun perencanaan bisnis yang realistis, serta keberanian untuk memulai langkah awal bisnis secara mandiri. Kontribusi utama program ini adalah terciptanya model pemberdayaan wirausaha muda yang aplikatif, berkelanjutan, dan mudah direplikasi di berbagai wilayah untuk mendorong terciptanya generasi wirausaha tangguh sejak dini.
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.
Digital Transformation in Micro, Small, and Medium Enterprises: Accounting Information Systems and Digital Marketing Driving Financial Performance Burhanuddin, Fia Fauzia; Sharon, salmah; Basir, Mustika Kusuma; Syam, Asriah; Monalisa
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6251

Abstract

This study examines the influence of Accounting Information Systems (AIS) and digital marketing on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Takalar Regency, South Sulawesi. Digital transformation has become an essential strategy for enhancing MSME competitiveness, yet many rural enterprises still face barriers in adopting financial and marketing technologies. Grounded in signaling theory, AIS and digital marketing are viewed as strategic signals that reflect transparency, accountability, and innovation within MSME operations. Using a quantitative research approach, data were collected through questionnaires distributed to 104 MSME respondents who have operated for at least two years and utilize both financial recording and digital promotion methods. Data analysis was performed using multiple linear regression with SPSS version 26. The results indicate that AIS positively and significantly affects financial performance Demonstrating that accurate and timely financial reporting improves managerial decision-making and operational efficiency. Digital marketing also shows a positive and significant effect, suggesting that effective use of online platforms enhances sales growth and customer engagement. Together, both variables explain the variation in financial performance Indicating a strong synergistic impact. This study contributes to the literature on MSME digital transformation and provides practical implications for policymakers and local governments to strengthen training, infrastructure, and technological adoption in rural business development. 
GREEN HUMAN CAPITAL SEBAGAI KUNCI GREEN INNOVATION DI INDUSTRI PARIWISATA KOTA MAKASSAR Sharon, St Salmah; Basir , Mustika Kusuma; Arif, Muh
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 1 (2026): April 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i1.947

Abstract

Penelitian ini bertujuan untuk menganalisis peran Green Human Capital (GHC) sebagai kunci dalam mendorong Green Innovation (GI) serta implikasinya terhadap keberlanjutan industri pariwisata di Kota Makassar. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang terdiri atas pemilik usaha, manajer, dan karyawan sektor pariwisata berkelanjutan. Data dianalisis menggunakan Structural Equation Modeling (SEM) untuk menguji hubungan antara GHC, GI, dan keberlanjutan industri pariwisata. Hasil penelitian menunjukkan bahwa baik GHC maupun GI berpengaruh positif dan signifikan terhadap keberlanjutan pariwisata, baik secara parsial maupun simultan. Kompetensi hijau yang dimiliki SDM serta penerapan inovasi ramah lingkungan terbukti memperkuat daya saing berkelanjutan. Studi ini memperluas literatur Resource-Based View (RBV) dengan menegaskan bahwa Green Human Capital merupakan aset strategis yang langka, sulit ditiru, dan tidak tergantikan. Kebaruan penelitian terletak pada pengujian empiris keterkaitan GHC dan GI secara simultan dalam konteks industri pariwisata di Indonesia. Penelitian ini merekomendasikan penguatan pelatihan green inovation, integrasi inovasi ramah lingkungan dalam produk, serta penerapan kebijakan yang berorientasi pada keberlanjutan sebagai strategi inti pengelolaan destinasi wisata. Keterbatasan penelitian terletak pada ukuran sampel yang relatif kecil dan berfokus pada satu kota, sehingga generalisasi hasil masih terbatas. Penelitian selanjutnya dapat memperluas wilayah studi, menambah variasi sektor pariwisata, serta memasukkan variabel moderasi seperti dukungan teknologi digital atau kebijakan pemerintah.
Merancang Masa Depan: Menyusun Kalender Kehidupan Siswa SMAS Pulau Barranglompo Mustika Kusuma Basir; St Salmah Sharon
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 2 (2026): Mei
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i2.561

Abstract

Workshop on Designing the Future: Creating a Life Calendar for Students of SMAS Pulau Barranglompo aims to increase students' awareness and ability to plan for the future in facing life's challenges and determining their life goals from an early age. The scope of this community service activity includes strengthening self-planning literacy, time management, and the development of students' personal vision and mission. The methods used include interactive material delivery, group discussions, and hands-on practice in compiling life calendars based on self-reflection and short-term and long-term goals. The results of the activity show that students demonstrate an increased understanding of the importance of life planning and are able to compile life calendars that reflect their potential, interests, and future hopes. New facts identified were the lack of personal planning habits among coastal students and their high enthusiasm for visual and narrative approaches in developing life plans. The main conclusion of this activity was that empowerment through a life planning approach was able to foster students' motivation, direction, and personal responsibility in undergoing the education process and living a more focused life. This activity makes a real contribution to building the capacity of students as the next generation with a long-term vision for life.
Pengabdian Masyarakat: Pemberdayaan UMKM Melalui Pemasaran Digital dan Manajemen Keuangan di Bantimurung, Makassar St Salmah Sharon; Yuyun Karysitin Meilisa Suade; Monalisa Monalisa; Erwin Erwin
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 2 (2026): Mei
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i2.569

Abstract

This Community Service Program aims to empower micro, small, and medium enterprises (MSMEs) in the Bantimurung area of ​​Makassar by strengthening their digital marketing and financial management capacity to improve business sustainability. The main challenges faced by partners include low financial literacy, poor cash flow recording and management, and limited use of digital media in product marketing. This program is implemented using an educational and participatory approach combined with hands-on practice and mentoring. The implementation method includes preparation, digital marketing and financial management training, and mentoring and evaluation. The results of the activity indicate an increase in partners' understanding and skills in utilizing digital media as a means of promotion and expanding market reach, as well as increased awareness and ability of partners in simple financial recording, cash flow management, and separating business and personal finances. The high level of partner participation throughout the program reflects the program's relevance to the real needs of MSMEs. Overall, this program demonstrates that the integration of digital marketing and financial management, implemented in a contextual and applicable manner, can strengthen the competitiveness and resilience of MSMEs. The practical implications of this activity emphasize the importance of ongoing mentoring and collaboration between universities and the community in encouraging accountable, adaptive, and local economic sustainability-oriented MSME management.
Pengaruh Sentimen Pasar, Nilai Tukar Rupiah Terhadap Dolar, Dan Suku Bunga terhadap Return IHSG di Bursa Efek Indonesia Selama 2022–2024 Anastasya Sandy Djunaerd; Frederico Limoharjo; Marwah Marwah; Nicson Lianto; Maxwel Devin Govinza; St Salmah Sharon
Journal of Economy Business Development Vol. 4 No. 1 (2026): Journal of Economy Business  Development, April 2026
Publisher : Program Studi Manajemen Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/jebd.v4i1.8761

Abstract

Pergerakan Indeks Harga Saham Gabungan (IHSG) dipengaruhi oleh berbagai faktor makroekonomi dan psikologis pasar yang dapat menciptakan volatilitas di pasar modal. Penelitian ini bertujuan untuk menganalisis pengaruh sentimen pasar, nilai tukar rupiah terhadap dolar Amerika Serikat, dan suku bunga terhadap return IHSG di Bursa Efek Indonesia selama periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Yahoo Finance, Investing.com, dan Bank Indonesia. Teknik analisis data yang digunakan adalah regresi linear berganda dengan bantuan aplikasi SPSS versi 26. Data penelitian berupa data time series bulanan selama periode pengamatan tahun 2022–2024. Hasil penelitian menunjukkan bahwa secara parsial sentimen pasar, nilai tukar rupiah, dan suku bunga tidak berpengaruh signifikan terhadap return IHSG. Secara simultan ketiga variabel independen juga tidak berpengaruh signifikan terhadap return IHSG. Selain itu, nilai Adjusted R Square sebesar 3% menunjukkan bahwa kemampuan model dalam menjelaskan variasi return IHSG masih sangat rendah sehingga terdapat faktor-faktor lain di luar model penelitian yang lebih dominan memengaruhi pergerakan return IHSG. Temuan penelitian ini menunjukkan bahwa dinamika return IHSG selama periode penelitian lebih dipengaruhi oleh faktor eksternal lain seperti kondisi geopolitik global, kebijakan ekonomi internasional, sentimen investor global, serta kondisi fundamental perusahaan. The movement of the Indonesia Composite Index (IHSG) is influenced by various macroeconomic and market psychological factors that create volatility in the capital market. This study aims to analyze the effect of market sentiment, the rupiah exchange rate against the US dollar, and interest rates on IHSG returns during the 2022–2024 period. This research uses a quantitative approach with secondary data obtained from Yahoo Finance, Investing.com, and Bank Indonesia. The study employs multiple linear regression analysis using SPSS version 26. The data used are monthly time series data during the 2022–2024 observation period. The results show that partially, market sentiment, exchange rates, and interest rates do not have a significant effect on IHSG returns. Simultaneously, the three independent variables also do not significantly affect IHSG returns. Furthermore, the Adjusted R Square value of 3% indicates that the explanatory power of the model is very low, suggesting that other external factors outside the research model have a greater influence on IHSG return movements. These findings indicate that IHSG return fluctuations during the observation period were more strongly influenced by global geopolitical conditions, international economic policies, global investor sentiment, and company fundamental factors.
Pengabdian Masyarakat Melalui Pembuatan Laporan Keuangan dan Sosial Media UMKM Markisa Bintang Jaya Florencia Jierussel; Tiffany Evelyn Kondana; Gianina Evangeline Kapang; Nada Syifa; Kesya Natalia Angriawan; St Salmah Sharon
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 2 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i2.1427

Abstract

Pengabdian kepada masyarakat ini dilakukan oleh mahasiswa Universitas Ciputra Makassar bersama UMKM Markisa Bintang Jaya dengan tujuan untuk membantu mengatasi permasalahan dalam pencatatan laporan keuangan dan pengelolaan media sosial. Berdasarkan observasi dan wawancara, UMKM Markisa Bintang Jaya menghadapi kendala dalam menyusun laporan keuangan secara konsisten dan pemanfaatan media sosial belum optimal karena hanya fokus pada konten awareness tanpa strategi funnel marketing lainnya. Kegiatan ini dilaksanakan selama satu bulan dengan pendekatan partisipatif dan berbasis bukti empiris yang berorientasi pada pemecahan masalah (problem-solving approach). Kegiatan dimulai dengan survey awal, penandatanganan MOU, pemberian materi mengenai penyusunan laporan keuangan dan manajemen media sosial, serta pendampingan intensif. Hasil kegiatan menunjukkan peningkatan kemampuan mitra dalam membuat laporan keuangan dan memahami pentingnya pencatatan HPP serta peningkatan visibilitas, interaksi pelanggan, dan pertumbuhan pengikut. Mitra merespons positif karena materi yang diberikan relevan dan berkomitmen melanjutkan pengembangan digital branding dan sistem keuangan secara mandiri. Kegiatan ini berhasil menjawab kebutuhan riil UMKM dan menjadi fondasi bagi keberlanjutan usaha mereka serta memberikan pengalaman langsung ke mahasiswa dalam menghadapi dinamika dan permasalahan di lapangan. Keterbaruan dari pengabdian ini adalah mengintegrasikan dua pilar penting usaha secara bersamaan dan intensif serta menjawab kebutuhan UMKM secara holistik.
Co-Authors Abdul Haris Adam, Alfin Adindah Novihartina Jafar Afrijal Maulana Anastasia, Jeniffer Anastasya Sandy Djunaerd Angdris, Jacqueline Fidelia Anggriawan, Claudia Anny Widiasmara Bakri Bakri Bakri Basir, Mustika Kusuma Burhanuddin, Fia Fauzia Burhanuddin, Fia Fauziah Christina, Melissa Cindy Yoel Tanesia Cindy Yoel Tanesia Claudia, Jenica Constantine, Winston Darmawati A Deary, Rizvan Djurnaedy, Anastasya Sandy Elia Ardyan Erwin Erwin Erwin Erwin Parega Farmillah, Annisa Nadya Fidianti, Findaria Nur Firman, Afrizal Florencia Jierussel Frederico Limoharjo Ganap, Adella Bellatrix Zephaniah Gianina Evangeline Kapang Gracela Marisa Sanapang Harmina Harmina Jafar, Adindah Novihartina Jennifer Djiwono Jesslyn Aurelya Chandra Jonardi, Klara Felicia Kesya Natalia Angriawan Khohari, Melyana Lince Bulutoding Lionardy, Bryan Kaleb Maichal Maichal Maichal Mambu, Bellatrix Kezia Marwah Marwah Marwah Marwah Maxwel Devin Govinza Meilissa Suade, Yuyun Karystin Muchtar muchtar Muchtar Muchtar Mudmainna Muh Arif, Muh Muh Syulhasbiullah Muh. Arif Nada Syifa Nadya Elizabeth Wijaya Nicson Lianto Novika Ayu Triany NURUL WAHYUNI Pagiling, Novieanty Powell Gian Hartono Prabowo, Rahmat Eko R.A. Widyanti Diah Lestari Reyna Reng Suy Laulyta S.E., M.M, Dr. Monalisa, Salsabilah, Syifa Annisa Nur Selmita Paranoan Sinar Dharmayana Putra Suade, Yuyun Karistin Meilisa Suade, Yuyun Karystin Meilisa Sumarni S, Sumarni Swisman, Panayichea E. E Syam, Asriah Syamsul Alam, Syamsul Syamsul Bahri Tanesia, Cindy Yoel Tanzil , Gabriel Enrico Thedy, Patricia Aprilia Thelessy, Ira Thomas, Graciela Tiffany Evelyn Kondana Ummu Kalsum Wijaya, Marsya Lilyan Wijayanti, Elok Dwi Yuyun Karysitin Meilisa Suade Yuyun Karystin Meilisa Suade Yuyun Karystin Meilisa Suade Yuyun Karystin Meilisa Suade Yuyun Karystin Meilisa Suade