Mediaty, M.
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Management of Equipment and Machinery Assets Owned by Regional Government Mediaty, M.; Muhaimin, M.; Asriani , A.; Nursehan, N.; Kaharuddin, K.
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.434

Abstract

This research aims to analyze the management of equipment and machine assets belonging to local governments. This research is categorized as descriptive research, which seeks an overview and explanation of leadership strategies regarding effectiveness, performance, etc. The data is collected in report excerpts and not in numbers that provide an overview of the presentation and secondary data, namely data and information quoted from books, journals, print media, and articles related to regional asset management. Data collection was carried out through observation, interviews, and documentation. The results obtained by the West Sulawesi Provincial Government in OPD X have implemented asset management of its equipment and machinery. However, there are obstacles to its implementation. The West Sulawesi Provincial government at OPD carries out the inventory stage. Furthermore, it is still at the equipment and machine asset inventory stage, and the West Sulawesi Provincial government has not codified and labeled every equipment and machine asset it owns.
Implementation of Accounting Information Systems in SME: A Systematic Literature Review Mediaty, M.; Indrijawati, Aini; Palureng, Rezvita Zalsabilah; Surisman, S.; Hariana, H.
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.923

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (SMEs) in Indonesia using the Systematic Literature Review (SLR) approach. AIS is important in improving operational efficiency, transparency, and accuracy of MSME financial data, which ultimately supports strategic decision-making and business competitiveness. However, implementing AIS in SMEs faces various challenges, such as low financial literacy, limited access to technology, and difficulties in integrating new systems with existing business practices. This study identifies key factors in AIS implementation, including the type of system used, the role of stakeholders, perceived benefits, and integration of AIS with other systems. The results show that successful AIS implementation depends on understanding local needs, access to formal financing, and social support. With the growing digitalization, SMEs have an excellent opportunity to improve their performance through proper AIS adoption. The findings of this study are expected to serve as a strategic guide for the future development of SMEs.
Management of Equipment and Machinery Assets Owned by Regional Government Mediaty, M.; Muhaimin, M.; Asriani , A.; Nursehan, N.; Kaharuddin, K.
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.434

Abstract

This research aims to analyze the management of equipment and machine assets belonging to local governments. This research is categorized as descriptive research, which seeks an overview and explanation of leadership strategies regarding effectiveness, performance, etc. The data is collected in report excerpts and not in numbers that provide an overview of the presentation and secondary data, namely data and information quoted from books, journals, print media, and articles related to regional asset management. Data collection was carried out through observation, interviews, and documentation. The results obtained by the West Sulawesi Provincial Government in OPD X have implemented asset management of its equipment and machinery. However, there are obstacles to its implementation. The West Sulawesi Provincial government at OPD carries out the inventory stage. Furthermore, it is still at the equipment and machine asset inventory stage, and the West Sulawesi Provincial government has not codified and labeled every equipment and machine asset it owns.