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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AkMen JURNAL ILMIAH Jurnal Abdi Insani Journal La Bisecoman JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Jurnal Akuntansi dan Keuangan Journal of Language and Literature Studies Jurnal Ilmu Sosial Humaniora Indonesia International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Amkop Management Accounting Review (AMAR) West Science Interdisciplinary Studies Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang West Science Interdisciplinary Studies Lajagoe Journal of Management and Business PIAF : Paser Institute Journal Of Accounting And Finance Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
AMRIZAL SALIDA
Universitas Ichsan Sidenreng Rappang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Role of Financial Literacy and Digital Innovation in Enhancing SME Performance Rini, Asrini; Kurniawan, Kurniawan; Salida, Amrizal; Haeril, Haeril; Fatra, Emil
Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i1.1882

Abstract

This study investigates how Financial Literacy and Digital Innovation contribute to the performance of Micro, Small, and Medium Enterprises (MSMEs). It fills a gap in empirical research concerning the effects of financial literacy and digital innovation on MSME growth. A conceptual framework grounded in agency theory has been established. The research involved distributing 200 questionnaires to MSME stakeholders in Sidenreng Rappang District, South Sulawesi. Data was gathered through surveys and analyzed using multiple regression to evaluate the influence and interaction of these two factors on MSME performance. Hypotheses were tested via multiple linear regression to assess how independent variables affect the dependent variable. The results show that both financial literacy and digital innovation have a significant individual impact on MSME performance. Moreover, the interaction of financial literacy and digital innovation also positively influences MSME performance. These findings are anticipated to offer valuable insights for policymakers in crafting programs that enhance MSME growth through improved financial literacy and digital innovation. Additionally, academics can further contribute to the advancement of new theories and knowledge in this area.Keywords: Financial Literacy, Digital Innovation, SME Performance.
Analisis Perkembangan Kinerja Keuangan Menggunakan Rasio Profitabilitas dan Rasio Likuiditas Pada PT Mineral SumberDaya Mandiri TBK Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2020-2022 Maryam. R, Maryam. R; Ayu, Ari; Salida, Amrizal
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

Penelitian ini bertujuan untuk melihat perkembangan kinerja keuangan PT Mineral Sumberdaya Mandiri Tbk ditinjau dari rasio keuangan yaitu rasio profitabilitas dengan menggunakan pengukuran ROA, ROE, NPM, dan GPM serta rasio likuiditas dengan menggunkan Current Ratio, Quick Ratio, dan Cash Ratio. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan analisis laporan keuangan dengan melakukan analisa data menggunakan rasio keuangan. Adapun data penelitian ini berupa data sekunder dengan teknik dokumentasi yaitu laporan keuangan yang dipublish perusahaan disitus resmi Bursa Efek Indonesi. Sampel Penelitian ini yaitu laporan keuangan PT Mineral Sumberdaya Mandiri Tbk pada tahun 2020-2022 yang terdaftar di BEI dengan teknik penarikan sampel Porposive Sampling. Hasil penelitian rasio profitabilitas ini yang dihitung dengan Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) dan Gross Profit Margin (GPM) memperlihatkan kondisi kinerja keuangan dari tahun ke tahun terus mengalami peningkatan menunjukkan bahwa perusahaan semakin efisien dan kinerja perusahaan sangat baik sehingga mampu memberikan imbal hasil yang semakin tinggi bagi investor. Pada rasio likuiditas yang dihitung dengan Current Ratio, Quick Ratio, dan Cash Ratio memperlihatkan kondisi kurang baik atau kurang efisien dalam membayar kewajiban pendeknya karena mengalami fluktuatif.
THE INFLUENCE OF EFFICIENCY AND CONVENIENCE ON CUSTOMER INTEREST IN MAKING TRANSACTIONS USING MOBILE BANKING AT PT.BANK SULSELBAR SIDRAP BRANCH Rekayanti, Enny; Salida, Amrizal; Basri, Jumriah
Jurnal Manajemen Dan Bisnis Vol 3 No 1 (2025): Hal: 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajumen.v3i1.108

Abstract

The aim of this research is to determine the effect of efficiency an convenience on customer interest in making transactions using mobile banking at bank sulselbar sidrap branch. World development is increasingly rapid and modern both in terms of product variety, service quality and technology. Technology can be felt in various areas of life such as education and finance. The Bank has utilized the development of information technology in its banking services by launching information technology-based transaction service media, namely, mobile banking (M-Banking). The use of mobile banking services on cell phones makes it easier for customers to carry out their banking activities without time and space limitations.The research method used is a quantitative method and the type of research used is associative research which only tests the effect of efficiency and convenience on customer interest in making transactions using mobile banking. In this study, the population taken was customers of the Sidrap branch of Bank Sulselbar who had an interest in mobile banking services and who used Sulselbar mobile services. The data source in this research used a questionnaire with 101 respondents. efficiency variable (X1) and the convenience variable (X2) can simultaneously be seen that the calculated F value is 118.987 > t table value 3.09 and the significance value is 0.000 < 0.05. Because the calculated F value is much greater than the F table value and is positive and the significance value is smaller than 0.05, it can be concluded that together Efficiency (X1) and Convenience (X2) have a positive and significant influence on Customer Interest (Y) in transactions using M-Banking at Bank Sulselbar Sidenreng Rappang Branch.
Evaluation of Local Government Financial Performance from the Value for Money Perspective Usman , Usman; Haeril , Haeril; Salida , Amrizal; Taufiq , Muhammad; Nur , Yustika
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1485

Abstract

This study aims to evaluate the financial performance of local governments through the lens of the Value for Money (VfM) framework, which emphasizes the principles of economy, efficiency, and effectiveness in public sector spending. The growing demand for transparency and accountability in public administration necessitates a shift from traditional input-output financial measures to a more outcome-based evaluation approach. Using a quantitative research design, data were collected through structured questionnaires distributed to 135 respondents across selected local governments. Supplementary secondary data from official performance and audit reports were also analyzed. The findings indicate that all three VfM components—economy, efficiency, and effectiveness—have a significant and positive relationship with financial performance, with effectiveness showing the strongest influence. Multiple regression analysis revealed that the VfM framework accounts for a substantial portion of the variation in local government financial performance (Adjusted R² = 0.625). These results suggest that while cost control and resource utilization are important, achieving intended public service outcomes is the most critical factor in delivering value for money. This research contributes to the growing body of literature on public financial management by providing empirical evidence on the practical application of VfM principles at the local government level. It underscores the need for performance-based budgeting, robust monitoring systems, and institutional reforms to strengthen fiscal accountability and service delivery outcomes.
Addressing the Anxiety Surrounding Loans and Mitigating Capital Deficiencies for MSME Advancement Basri, Jumriah; Suriadi , Suriadi; Salida, Amrizal; Yahya, Yahya; Putri D, A. Kartini Sari
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 8 No. 2 (2025): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v8i2.2854

Abstract

The critical role of Micro, Small, and Medium Enterprises (MSMEs) in driving economic growth and fostering social stability is well-recognized globally. These enterprises are the backbone of economies, contributing significantly to employment creation, innovation, and equitable income distribution. However, despite their potential, MSMEs face persistent challenges that hinder their growth and sustainability, with access to capital and loan-related anxieties standing out as primary barriers. This study aims to identify the factors that cause anxiety of Micro, Small, and Medium Enterprises (MSME) about capital loans and develop strategies to mitigate capital shortages to encourage the progress of MSMEs. This research employed a qualitative approach involving in-depth interviews with ten microenterprise actors engaged in beverage sales in Pangkajenne City. The participants were selected based on specific criteria: they had been operating for a minimum of one year, offered a diverse range of beverage products, and reported experiencing anxiety related to the need for capital. Research has found that loan-related anxiety is mainly caused by uncertainty of returns, ignorance of loan terms, and social stigma related to default. On the other hand, mitigation strategies such as financial literacy training, simplification of the loan application process, and access to flexible microfinance schemes have proven effective in reducing the concerns of MSME actors. This study was limited to a sample of MSMEs in specific regions and did not cover all business sectors. In addition, this study must discuss in depth the influence of macroeconomic factors on MSME capital access. This research provides valuable insights into the relationship between loan anxiety and capital shortages and offers relevant mitigation strategies. The results of this study enrich the literature on MSME financial management, especially in the context of developing countries. This study combines the perspectives of MSME actors and financial service providers to understand the dynamics of loan-related anxiety, which has been previously underexplored in the literature.
Perlakuan Akuntansi Pajak Pertambahan Nilai pada PT. Tiran Makassar SALIDA, AMRIZAL; Nawir, Imran
JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Vol. 6 No. 01 (2021): JUSIE (Jurnal Sosial dan Ilmu Ekonomi)
Publisher : Jurusan PIPS FKIP UMMY Solok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36665/jusie.v6i01.416

Abstract

This research aims to determine the suitability of value-added tax accounting actors at PT. Tiran Makassar with accounting treatment according to the VAT Law Number 42 of 2009, this type of research uses quantitative and qualitative data using comparative hypothesis and descriptive methods. Sources of data in this study are primary data consisting of interviews with PT. Tiran Makassar and secondary data in the form of documents from the company, namely, purchasing and sales data, profile, history, and company structure. This study focuses on value-added tax which focuses on purchasing and sales data of PT. Tiran Makassar, The results showed that the comparison of value-added tax accounting treatment at PT. Tiran Makassar and according to the Taxation Law Number 42 of 2009 concerning VAT have not complied with the applicable laws and regulations, where PT. Tiran Makassar in the acquisition of taxable goods (BKP) or taxable services (JKP) whose input tax is collected by the issuance of tax assessments. PT. Tiran Makassar only pays value-added tax (VAT) payable on the acquisition or utilization of taxable goods or taxable services after the issuance of a tax assessment.
PENGEMBANGAN KESEJAHTERAAN PETANI MELALUI PROGRAM PENYULUHAN PERTANIAN BERBASIS AGRIBISNIS DI DESA TANETE, KABUPATEN SIDENRENG RAPPANG Sumartan, Sumartan; Salida, Amrizal; Haeril, Haeril; Suriadi, Suriadi; Daming, Hamdi D; Usman, Usman
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.2140

Abstract

The agribusiness-based agricultural extension program in Tanete Village, Sidenreng Rappang Regency, focuses on improving agricultural productivity, management, and marketing through a holistic and participatory approach. Through this initiative, farmers are empowered to adopt the latest agricultural technologies, implement adaptive farming practices, and expand product diversification. The results of the program show significant improvements in production yields, income, and agricultural resilience against climate change and market dynamics. Partnerships with the government and financial institutions also provide strategic support in local economic development and the sustainability of agricultural enterprises in Tanete Village.
Analisis Efektivitas Dan Efisiensi Pengelolaan Dana Desa Di Desa Sipodeceng Kecamatan Baranti Kabupaten Sidenreng Rappang Rahmi, Rahmi; Salida , Amrizal; Taufiq, Muhammad
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: Village Fund management plays a crucial role in promoting sustainable development and improving community welfare, thus requiring evaluation based on effectiveness and efficiency. Objective: This study aims to analyze the effectiveness and efficiency of Village Fund management in Sipodeceng Village, Baranti District, Sidenreng Rappang Regency, during the period 2021–2023. Method: The research employed a qualitative method with a narrative approach, using data collection techniques such as documentation of the village budget realization reports and interviews with the village head, secretary, and treasurer, analyzed through ratio calculations combined with narrative interpretation. Findings: The results indicate that the level of effectiveness is categorized as effective, with an average of 96% (>90%), reflecting the successful achievement of development targets, while efficiency averaged only 93%, below the 100% benchmark, suggesting relatively high resource utilization. Conclusion: Village Fund management in Sipodeceng Village is effective in achieving objectives but remains less efficient in budget utilization. The implications highlight the need for improved planning, transparency, and cost control to ensure that Village Funds are not only effective in achieving development goals but also efficient, accountable, and sustainable.
Analysis of the Effectiveness of Regional Inspectorates in Performing Oversight Functions: A Focus on Responsiveness and Accountability Kurniawan, Kurniawan; juminarni, Aryuni; Salida, Amrizal; Haeril, Haeril; Fadlina, Fadlina
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2626

Abstract

This study aims to analyze the effectiveness of the 1focusing on aspects of responsiveness and accountability. This research employs a descriptive qualitative method with a case study approach. The study population includes all employees of the Inspectorate and Regional Government Organizations (OPD) in Sidenreng Rappang Regency, with the sample selected using purposive sampling techniques. The findings indicate that the effectiveness of the Sidenreng Rappang Inspectorate's oversight has been well-executed, demonstrated through indicators of responsiveness such as the ability to respond to the public, speed, accuracy, timeliness in service, and complaint handling. The accountability aspect is also proven effective based on the Government Agency Performance Report (LKjIP), which serves as a reference in achieving the Inspectorate's vision and mission, as well as the preparation of performance-based accountability reports. However, the study also identified several challenges, including limited human resources and the lack of public dissemination of oversight documents. These results explain that the Sidenreng Rappang Regency Inspectorate is effective in its role as an internal supervisor, transitioning from its initial function as a watchdog to now functioning as a mentor, consultant, early warning system, and quality assurance. However, continuous efforts are needed to enhance capacity and oversight effectiveness to support better governance.
The Role of Financial Literacy in Mediating the Effect of Kaizen Concept Implementation on Production Cost Control among Food and Beverage MSMEs in Pangkajenne City Salida , Amrizal; Fadlina, Fadlina; Kurniawan, Kurniawan; Haeril, Haeril; Suriadi, Suriadi
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2627

Abstract

This study aims to examine the effect of Kaizen concept implementation on production cost control among micro, small, and medium-sized enterprises (MSMEs) in the food and beverage sector in Pangkajenne City, and to investigate the mediating role of financial literacy. One of the persistent issues faced by MSMEs is weak cost control due to inadequate cost recording and management practices. The Kaizen approach, which emphasizes continuous and incremental improvement, is expected to enhance cost efficiency. However, its effectiveness is believed to be maximized when supported by sufficient financial literacy. A descriptive quantitative method was employed, and data were analyzed using Partial Least Squares (PLS). Data were collected through questionnaires distributed to 97 food and beverage MSME owners operating container-based outlets in Pangkajenne. The results reveal that: (1) Kaizen implementation has a positive and significant effect on production cost control; (2) financial literacy also has a positive and significant effect on production cost control; and (3) financial literacy significantly mediates the relationship between Kaizen implementation and production cost control. These findings suggest that achieving optimal cost efficiency requires not only consistent application of Kaizen practices but also strengthening financial literacy among MSME actors.
Co-Authors A. Kartini Sari Putri Abdul Kadir Ahmad Arif Syarif Amin, Gazali Andi Sri Kumala Putri P Mala Asrini Asrini Ayu, Ari Basri, Jumriah Daming, Hamdi D Emil Fatra Eva Rahmawati Fadlina Fadlina Fadlina Haeril , Haeril Haeril, Haeril Hamdi Hamdi Heady S, Muhammad G.Try Idris Yunus Irmasari - juminarni, Aryuni Kurniawan Kurniawan Kurniawan Kurniawan Wawan Hasanuddin Lisra Mariam Makmur Maryam Maryam Maryam. R, Maryam. R Mas’ud, Busrin Raihana Muh Iqbal Muhammad Taufiq Musfiah Afiati Mufli Nasriani Nasriani Nawir, Imran Nur , Yustika Nur Hidayah Nur, Yustika Nurul Rusdiansyah Nurwafiyyah, Auliyah Putri, Andi Sri Kumala Rahman, Usman Rahmi Rahmi Rekayanti, Enny Rini, Asrini Riska Arnas Salam, Mifta Farid Sampara, Nirwana Sri Wahyuni Jumadi Sumartan, Sumartan Suriadi Suriadi , Suriadi Suriadi Suriadi Taufiq , Muhammad Usman Usman , Usman Usman M Usman Usman Wahyuddin, Nur Rahmah Yahya Yahya Yahya Yahya