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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ekonomi & Studi Pembangunan MODUS-Jurnal Ekonomi dan Bisnis INVENTORY: JURNAL AKUNTANSI Jurnal Analisa Akuntansi dan Perpajakan PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business Accounting Profession Journal (APAJI) Solusi: Jurnal Kajian Ekonomi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal ABM Mengabdi Jurnal Abdimas Kartika Wijayakusuma Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Analisa: Jurnal Manajemen dan Akuntansi Proceeding of The International Conference on Management, Entrepreneurship, and Business
Sharon, St Salmah
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Digital Financial Literacy terhadap Financial Anxiety Mahasiswa di Indonesia: Perspektif dari Akuntansi Keperilakuan Pagiling, Novieanty; Meilissa Suade, Yuyun Karystin; Sharon, St. Salmah; Mambu, Bellatrix Kezia; Burhanuddin, Fia Fauziah
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.242

Abstract

Low levels of digital financial literacy pose a challenge to achieving inclusive financial participation. Concurrently, rising mental health issues among youth, particularly university students, reflect psychological stress linked to financial instability. This study adopts a quantitative approach using a survey of 176 purposively selected respondents. Data were analyzed using simple linear regression with classical assumption tests. The findings reveal that digital financial literacy has a positive and significant effect on financial anxiety (p < 0.05), although it explains only 10.3% of its variance. These results highlight the need to enhance digital financial literacy and emphasize the importance of contextual and responsive accounting education in addressing both digital transformation and student mental well-being
Green Marketing Drives Sustainability Via Innovation in Heritage Enterprises Mudmainna; Salmah Sharon; Gracela Marisa Sanapang
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7560

Abstract

This study examines the strategic role of green marketing in promoting business sustainability through the mediating effect of green innovation, utilizing Puing Tenane, a cultural heritage enterprise in Lamaholot, East Nusa Tenggara, as the focal case. Anchored in Dynamic Capabilities Theory, the research explores how externally oriented marketing efforts foster internal innovation and long-term sustainability in heritage-based enterprises. A quantitative design was adopted, using a structured questionnaire distributed to 150 respondents selected through snowball sampling across East Flores, Adonara, Solor, and Lembata. The data were analyzed using Structural Equation Modeling with the partial least squares (SEM-PLS) technique. The results reveal that green marketing enhances sustainability, both directly and indirectly, by stimulating innovation with in resource-constrained traditional businesses. These findings underscore the dual role of eco-marketing as both a communication strategy and driver of adaptive capability. Environmentally conscious branding and consumer education significantly impact operational transformation, particularly in enterprises rooted in local traditions. The study contributes to theoretical development by contextualizing capability-building in culturally embedded enterprises and emphasizing alignment between ecological practices and heritage values. It illustrates how sustainability-oriented marketing enhances stakeholder engagement and fosters innovation that improves market relevance and organizational resilience. Practically, this research offers insights for artisans, business leaders, and policymakers on embedding environmental values into heritage branding and production. Emphasis is placed on culturally grounded training, certification schemes, and digital storytelling that elevate sustainability narratives. The study invites further exploration into diverse heritage-based enterprises and provides a strategic pathway for achieving sustainability through innovation, culture, and ecological responsibility.
Measuring Corporate Financial Stability and Growth: Empirical Evidence from Vertical and Horizontal Analysis Anastasia, Jeniffer; Deary, Rizvan; Wijayanti, Elok Dwi; Adam, Alfin; Khohari, Melyana; Sharon, Salmah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 1 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i1.003

Abstract

Purpose: To analyze the growth direction and stability of PT Bersama Mencapai Puncak Tbk's financial performance for the 2020–2022 period. Method: A quantitative approach using financial ratio analysis and horizontal and vertical analysis of the company's secondary financial statements. Results: : A quantitative approach using financial ratio analysis and horizontal and vertical analysis of the company's secondary financial statements. Novelty: The novelty of this research lies in the integration of horizontal and vertical analysis in a post-pandemic context. Contribution: Theoretically supports cost efficiency and budget control, and practically provides guidance for improving the company's financial structure and profitability Abstrak: Mengukur Stabilitas dan Pertumbuhan Keuangan Perusahaan: Bukti Empiris dari Analisis Vertikal dan Horizontal Tujuan: Menganalisis pertumbuhan dan stabilitas kinerja keuangan PT. Bersama Mencapai Puncak Tbk periode 2020–2022. Metode: Pendekatan kuantitatif melalui analisis rasio keuangan serta analisis horizontal dan vertikal terhadap laporan keuangan sekunder perusahaan  Hasil: Pendekatan kuantitatif melalui analisis rasio keuangan serta analisis horizontal dan vertikal terhadap laporan keuangan sekunder perusahaan  Kebaruan: Kebaruan penelitian terletak pada integrasi analisis horizontal dan vertikal dalam konteks pasca-pandemi. Kontribusi: Mendukung efisiensi biaya dan pengendalian anggaran, serta secara praktis memberi arahan perbaikan struktur keuangan dan profitabilitas perusahaan.
Meningkatkan Literasi Keuangan Siswa SMAS Barrang Lompo Sharon, St Salmah; Basir, Mustika Kusuma; Christina, Melissa
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.873

Abstract

Latar belakang kegiatan ini berangkat dari rendahnya tingkat literasi keuangan di kalangan siswa sekolah menengah atas, khususnya di SMAS Barrang Lompo. Literasi keuangan yang baik sangat penting untuk membekali siswa dengan keterampilan pengelolaan keuangan yang akan mereka perlukan dalam kehidupan dewasa. Tujuan dari kegiatan ini adalah untuk meningkatkan kesadaran dan pemahaman siswa mengenai konsep-konsep dasar literasi keuangan, seperti perencanaan anggaran, tabungan, investasi, dan manajemen utang. Metode pelaksanaan kegiatan ini meliputi ceramah, diskusi interaktif, dan simulasi praktis. Siswa diberikan materi yang komprehensif mengenai literasi keuangan, disertai dengan sesi tanya jawab dan studi kasus untuk memperdalam pemahaman mereka. Kegiatan ini diikuti oleh 50 siswa kelas XII SMAS Barrang Lompo. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam pemahaman siswa terhadap literasi keuangan. Siswa lebih memahami pentingnya membuat anggaran, menabung secara rutin, dan mengelola utang dengan bijak. Beberapa siswa juga menunjukkan minat untuk mempelajari lebih lanjut tentang investasi dan perencanaan keuangan jangka panjang. Luaran penting dari kegiatan ini adalah peningkatan literasi keuangan siswa yang diharapkan dapat membantu mereka dalam pengelolaan keuangan pribadi di masa depan.
EVAKUASI KORBAN BANJIR DI MONCONGLOE LAPPARA KECAMATAN MONCONGLOE KABUPATEN MAROS Sharon, St Salmah; Arif, Muh; Tanesia, Cindy Yoel; Suade, Yuyun Karystin Meilisa; Erwin, Erwin
Jurnal Likhitaprajna Vol 7 No 2 (2023)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v7i1.522

Abstract

This community service partner is the Bukit Baruga II Maros Complex Community which was affected by the flood. The purpose of this service is to evacuate flood victims in MoncongLoe Lappara, Moncongloe District, Maros Regency by preparing temporary shelters for flood victims. The form of this service activity is the preparation and implementation directly to the point/location affected by the flood by evacuating the flood victims. Visiting people's homes by giving directions to immediately go to the shelter that has been prepared. This is done to avoid the occurrence of flood victims. The flood handling method is to coordinate with the local government, namely the Bukit Baruga complex's family gathering, making evacuation routes to evacuation sites. The results of the service showed that all the people of Moncongloe Lappara, Moncongloe District, Maros Regency could be evacuated to a safer place/temporary shelter in the courtyard area of the mosque in the complex and there were no fatalities in the event of a flood. Residents, especially the elderly and children, are in a safe place until the flood conditions start to recede and they can return to their homes. The evacuation was carried out together with the Bukit Baruga complex family gathering together with the government of Moncongloe Lappara village. With the collaboration of all parties, the government, community members and academics residents can save themselves from flood disasters.
Beyond Digital Transformation: Strategic Trade-Offs Between Technology and Operational Advantage In Indonesia’s Advertising Sector Harmina Harmina; Yuyun Karystin Meilisa Suade; St Salmah Sharon
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.242

Abstract

This study explores how resource-constrained small and medium-sized enterprises (SMEs) in Indonesia’s advertising sector adapt digital transformation strategies to achieve sustainable development. Using the case of Roxy Maharewa, an SME in Makassar–Gowa, the research examines strategic trade-offs between investing in advanced digital platforms and operationally transformative physical assets. Guided by the Resource-Based View, Strategic Trade-off Theory, and Contingency Theory, this qualitative case study employs semi-structured interviews with key decision-makers. Findings reveal that prioritizing high-capacity production equipment eliminated structural cost disadvantages from outsourced printing, enabling twice to fourth times potential profit margin gains and strengthening market competitiveness. Rather than adopting a fully digital-first approach, the firm employed a hybrid strategy leveraging low-cost digital tools for internal efficiency while maintaining offline relationship management to align with client preferences and infrastructural realities. This asset-led hybrid model demonstrates how SMEs in emerging markets can integrate selective digital adoption with tangible investments to achieve both rapid returns and long-term sustainability. The paper contributes to the discourse on digital transformation by providing a context-sensitive perspective for policymakers and practitioners, emphasizing that in heterogeneous digital readiness environments, blended strategies can deliver superior economic and social.
The Role of Financial Inclusion and Women's Participation in Enhancing Food Sovereignty: Evidence from Coastal Communities Wahyuni, Nurul; Prabowo, Rahmat Eko; Sharon, St Salmah; Arif, Muh; S, Sumarni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3186

Abstract

This study aims to analyze the role of digital financial inclusion and women's participation in strengthening food independence among coastal communities in South Sulawesi. The research sample consisted of 100 female respondents from Takalar, Bantaeng, and Bulukumba Regencies. Data were collected using a structured questionnaire and analyzed through the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The findings reveal that digital financial inclusion has a positive but not significant effect on food independence (β=0.176; p=0.139), while women's participation has a positive and significant effect on food independence (β=0.568; p<0.001). Simultaneously, the two variables explain 50.4% of the variation in food independence, with the remaining 49.6% influenced by factors outside the model. These results highlight that the active role of women in economic activities, social participation, and household decision-making is more decisive in achieving food independence than mere access to digital financial services. The practical implication of this study emphasizes the importance of strengthening women’s empowerment programs through financial literacy and digitalization, as well as expanding cross-sector collaboration to support the achievement of the Sustainable Development Goals (SDGs), particularly in the areas of gender equality, poverty alleviation, and food security in coastal regions.
Peningkatan Pemahaman UMKM dalam Menentukan Harga Pokok Produksi (HPP) Melalui Pelatihan Akuntansi Sederhana Jonardi, Klara Felicia; Wijaya, Marsya Lilyan; Swisman, Panayichea E. E; Salsabilah, Syifa Annisa Nur; Djurnaedy, Anastasya Sandy; Marwah, Marwah; Sharon, St Salmah
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 4 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i4.918

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung perekonomian nasional, khususnya melalui kontribusinya terhadap Produk Domestik Bruto (PDB). Meskipun demikian, masih banyak pelaku UMKM yang belum memiliki pemahaman memadai mengenai perhitungan harga pokok produksi (HPP), sehingga berpotensi menimbulkan kesalahan dalam penetapan harga jual. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman pelaku UMKM terkait perhitungan HPP melalui pelatihan akuntansi sederhana dengan pendekatan Service Learning. Metode ini memungkinkan mahasiswa untuk mengaplikasikan pengetahuan akademik secara langsung dalam konteks nyata. Pelaksanaan kegiatan dilakukan melalui lima tahapan, yaitu pelatihan internal mahasiswa, identifikasi dan sosialisasi kepada UMKM mitra, persiapan teknis, pelaksanaan pelatihan perhitungan HPP, serta evaluasi pascakegiatan. Mitra UMKM dalam kegiatan ini adalah Warung Yosua yang berlokasi di Kota Makassar. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM dalam menghitung harga pokok produksi (HPP) dan break-even point (BEP). Temuan ini mengindikasikan bahwa pembelajaran berbasis praktik lapangan efektif dalam membantu UMKM meningkatkan kemampuan pengelolaan keuangan usaha.
AN ANALYSIS OF OPPORTUNITY AND CHALLENGE OF DAYCARE INDUSTRIES IN MAKASSAR CITY Ganap, Adella Bellatrix Zephaniah; Thelessy, Ira; Fidianti, Findaria Nur; Tanzil , Gabriel Enrico; Sharon, Salmah; Firman, Afrizal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18572

Abstract

The daycare industry in Makassar has shown significant growth recently, driven by the increasing number of dual-income households and changing patterns of early childhood care. This study explores the opportunities and challenges faced by daycare businesses inthe city, focusing on operational, social, and market-related aspects. Opportunities include the rising awareness among parents regarding early childhood education, growing demand for flexible childcare services, and potential partnerships with corporations,healthcare providers, and educational institutions. Additionally, the relatively limited number of high-quality daycare centers in suburban areas offers room for expansion. However, several challenges persist, such as high operational costs, a shortage of trained caregivers, cultural preferences for family-based childcare, and competition from informal providers offering lower prices. The study highlights the importance of adopting innovative solutions, including technology-enabled monitoring systems, diversified service packages, and continuous staff development programs to enhance service quality and build customer trust. By addressing these challenges and leveraging the available opportunities, daycare businesses in Makassar can achieve sustainable growth and contribute to improving early childhood care standards in the region. This research offers helpful tips for entrepreneurs, policymakers, and stakeholders in developing strategies to strengthen the competitiveness of the daycare sector.
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.
Co-Authors Adam, Alfin Anastasia, Jeniffer Angdris, Jacqueline Fidelia Anggriawan, Claudia Anny Widiasmara Basir , Mustika Kusuma Basir, Mustika Kusuma Burhanuddin, Fia Fauzia Burhanuddin, Fia Fauziah Christina, Melissa Claudia, Jenica Constantine, Winston Deary, Rizvan Djurnaedy, Anastasya Sandy Erwin Erwin Erwin Farmillah, Annisa Nadya Fidianti, Findaria Nur Firman, Afrizal Ganap, Adella Bellatrix Zephaniah Gracela Marisa Sanapang Harmina Harmina Jafar, Adindah Novihartina Jonardi, Klara Felicia Khohari, Melyana Lionardy, Bryan Kaleb Maichal Mambu, Bellatrix Kezia Marwah Marwah Meilissa Suade, Yuyun Karystin Monalisa Monalisa Monalisa Muchtar muchtar Mudmainna Muh Arif, Muh Novika Ayu Triany NURUL WAHYUNI Pagiling, Novieanty Prabowo, Rahmat Eko R.A. Widyanti Diah Lestari Salsabilah, Syifa Annisa Nur Sanapang, Gracela Marisa Sinar Dharmayana Putra Suade, Yuyun Karistin Meilisa Suade, Yuyun Karysitin Meilisa Suade, Yuyun Karystin Meilisa Sumarni S, Sumarni Swisman, Panayichea E. E Syam, Asriah Syamsul Alam, Syamsul Syamsul Bahri Syulhasbiullah, Muh Tanesia, Cindy Yoel Tanzil , Gabriel Enrico Thedy, Patricia Aprilia Thelessy, Ira Thomas, Graciela Ummu Kalsum Wijaya, Marsya Lilyan Wijayanti, Elok Dwi Yuyun Karystin Meilisa Suade