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All Journal Jurnal Riset Akuntansi Journal of Innovative and Creativity
Yayu Rakkang
Universitas Indonesia Timur
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Crisis Liquidity and Financial Inclusion: Revenue Performance of KCA and KREASI Yayu Rakkang; Fahruni Khaerunnisa
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8164

Abstract

Abstract. The COVID-19 pandemic disrupted global financial services and increased demand for rapid liquidity among low-income communities. This study examines the performance of a state-owned pawn institution in Makassar across two flagship products, namely the pawn-based Kredit Cepat Aman (KCA) and the fiduciary installment Kredit Angsuran Sistem Fidusia (KREASI), before (2019) and during (2020) the pandemic. Using a comparative longitudinal design, the analysis draws on revenue data from ten branches. The results reveal a clear divergence in product performance. Revenue from the pawn-based product increased significantly, reflecting customers’ preference for fast liquidity supported by collateral and simple procedures. In contrast, revenue from the fiduciary installment product declined overall, with limited growth observed in only a few branches. Substantial variation across branches was also evident, with branches located in commercial centers demonstrating greater resilience than those in peripheral areas. These findings indicate that adjusting product portfolios to local shock profiles—by maintaining fast, collateral-based lending channels and recalibrating installment financing in line with recovery dynamics—can strengthen financial inclusion and institutional resilience. The study contributes to the literature on microfinance performance during crises and highlights the importance of contextual risk management in sustaining financial services under conditions of economic disruption.
Enhancing MSME Financial Performance Through Strategic Capabilities: The Mediating Role of Managerial Decision-Making Yayu Rakkang; Andi Nur Achsanuddin
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1165

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital to economic growth but often face challenges in financial sustainability and decision-making effectiveness. This study aims to examine how financial literacy, accounting technology utilization, and entrepreneurial orientation influence MSME financial performance, with managerial decision-making as a mediating variable. Using a quantitative research design, data were collected from 222 MSMEs in Makassar City through structured questionnaires and analyzed using Structural Equation Modeling with SmartPLS. The results reveal that accounting technology utilization and entrepreneurial orientation have significant direct effects on financial performance. Financial literacy, while not directly associated with financial outcomes, significantly influences performance through managerial decision-making. This mediating role highlights that the strategic application of financial knowledge is more impactful than financial literacy alone. Conversely, technology and entrepreneurial behavior tend to bypass structured decision-making processes, indicating a need for better integration of these capabilities into managerial frameworks. These findings contribute to existing knowledge by integrating cognitive, technological, and behavioral factors into a unified performance model. The study emphasizes that empowering decision-making capacities enhances the value of internal resources. Policymakers and business advisors are encouraged to adopt holistic development strategies that combine literacy, digital tools, and strategic judgment to strengthen MSME competitiveness.
Co-Authors Andi Nur Achsanuddin Fahruni Khaerunnisa