Article Per Year (5 Year)
p-Index From 2021 - 2026
1.756
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business YUME : Journal of Management Economy Deposit Journal ( E-DJ) Economics and Digital Business Review Golden Ratio of Auditing Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jipmas : Journal Inovasi Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
tawakkal, ujianti
Universitas Wira Bhakti Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Implementation of a Digital Accounting System to Increase the Efficiency of Financial Reports in MSMEs in Gowa Regency, Indonesia Ujianti Tawakkal; S. Sudirman; S. Supiati
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1815

Abstract

This research aims to determine the implementation of digital accounting systems on the increase of financial report efficiency in Small and Medium Enterprises (SMEs) in Gowa Regency. The study employs a quantitative method using simple regression analysis to investigate how the application of digital accounting systems impacts the efficiency of financial reports among Micro, Small, and Medium Enterprises (SMEs) in Gowa Regency. Data were collected from 45 SME respondents using instruments that had been tested and proven to be valid and reliable. The results of the regression analysis show a positive and significant relationship between the increase in financial report efficiency and the implementation of digital accounting systems. A correlation coefficient (R) value of 0.661 indicates a strong relationship, and the coefficient of determination (R2) of 0.436 suggests that the increase in financial report efficiency accounts for 43.6% of the variation in the implementation of digital accounting systems. Other factors influence the remaining variation. The model's feasibility was validated by the ANOVA test (F=33.306; Sig. =0.000). According to the regression coefficient (B=0.523), a one-unit increase in financial report efficiency will result in a 0.523-unit increase in the implementation of the digital accounting system. The findings indicate that SMEs' perception of efficiency benefits, such as ease of decision-making, accuracy, and data speed, is the primary factor driving the adoption of digital accounting systems. However, successful implementation relies heavily on four factors: the ability to use the application, understanding of financial reports, ease of system access, and technological support.
Analisis Kompetensi Digital Pelaku UMKM dalam Pengelolaan UMKM Berbasis Bisnis Digital di Kecamatan Somba Opu Kabupaten Gowa Sudirman Sudirman; Amril Alfiansyah; Syarifuddin Arief; M. Dakhri Sanusi; Ujianti Tawakkal
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 8 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i8.2898

Abstract

Digital transformation has encouraged Micro, Small, and Medium Enterprises (MSMEs) to enhance their capabilities in utilizing digital technologies. This study aims to analyze the digital competencies of MSME owners in managing digital business-based enterprises in Somba Opu District, Gowa Regency. The study employed a quantitative approach using a survey method involving 50 MSME owners as respondents. Primary data were collected through a structured questionnaire based on a five-point Likert scale, while data analysis was conducted using descriptive statistics and simple linear regression. The findings reveal that the digital competencies of MSME owners are generally at a moderate level, particularly in the use of social media and digital communication applications. However, competencies related to data analysis, integrated digital marketing, and the utilization of e-commerce platforms remain relatively limited. The regression analysis indicates that digital competence has a positive and significant effect on the management of digital business-based MSMEs. Therefore, this study recommends continuous training programs focusing on digital literacy, digital marketing, and the effective use of e-commerce platforms to strengthen the digital capabilities and competitiveness of MSMEs in Somba Opu District.
Co-Authors Amril Alfiansyah Baso R Baso R, Baso R Cendrana, Wini Novianti Henri Henri Irham Irham M. Dakhri Sanusi Musa Nasir Nasir Nasir Nasir Nurhaeda Nurhaeda Pratama, Ghalif S. Supiati SRI RAHAYU Sudirman Sudirman Sudirman Sudirman Sudirman Sudirman, Irham, Sumarni. S Syafrimasyah, Syafrimasyah Syah, Sri Rahayu Syarifuddin Arief