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All Journal Economics and Digital Business Review Al Dzahab JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Metta: Jurnal Penelitian Multidisiplin Ilmu Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Mustamin, Icha
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Faktor-faktor Penentu Keberhasilan Manajemen Keuangan pada UMKM Sriningsih, Endang; Mustamin, Icha; Ramlah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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Abstract

This research aims to examine and analyze the influence of financial literacy, access to financing, use of information technology, and managerial competence on the success of financial management of MSMEs in South Sulawesi. This research uses quantitative methods with a survey approach, involving 200 MSMEs as samples. Data was collected through a questionnaire which was then analyzed using AMOS statistical software. The research results show that: (1) Financial literacy has a significant influence on MSME financial management, namely confirming that a good understanding of financial principles is very important to improve the quality of MSME financial management. (2) Access to financing and the use of information technology have also been proven to have a significant impact, namely being able to help MSMEs meet working capital and investment needs and then increasing operational efficiency and accuracy of financial reports. (3) The use of information technology supports financial management by increasing data accuracy and financial process efficiency, which can contribute significantly to the success of financial management. Good management requires adequate managerial skills to plan, manage risks and evaluate financial performance. Based on the research results, it is recommended that MSMEs improve their financial literacy through training and education. In addition, expanding access to formal financial services and the adoption of information technology must be encouraged to support better financial management. These findings provide valuable insights for policy makers and stakeholders in designing more effective support programs, to improve the success of MSME financial management in South Sulawesi.
Mitigasi Ketidakpatuhan Umkm Dalam Penerapan Standar Akuntansi Keuangan (Sak) Entitas Mikro Kecil Menegah (Emkm) Abdullah, Mochammad Fadhil; Mustamin, Icha; Nurjannah, Nurjannah
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i1.2103

Abstract

Tujuan penelitian ini merumuskan konsep mitigasi ketidakpatuhan UMKM dalam penerapan SAK EMKM. Penelitan ini dilakukan dengan pendekatan kualitatif dengan studi kepustakaan (literature review). Penelitian terlebih dahulu melakukan ekplorasi dan identifikasi terkait permasalahan ketidakpatuhan penerapan SAK EMKM kemudian melakukan identifikasi potensi UMKM dalam penerapan SAK EMKM selanjutnya merumuskan konsep mitigasi. Hasil penelitian mitagasi atas ketidakpatuhan UMKM dalam menerapkan SAK EMKM, yaitu :  Peningkatan pemahaman dan pengetahuan dalam bentuk pendidikan atau pelatihan. Melakukan pendampingan intim seperti, pemberdayaan, membuka layanan konsultasi, supervisi dan peningkatan literasi terkait konsep dan urgensi akuntansi. Sosialisasi SAK EMKM bisa dilakukan dengan beberapa metode seminar, loka karya atau pelatihan. Diperkuat menggunakan instrumen media elektronik, media cetak maupun platform digital. Maksimalisasi peran pemerintah sebagai regulator secara persuasif. Kolaborasi lintas sektor seperti universitas sebagai wujud pengamalan Tri Dharma perguruan tinggi, kemudian ada juga asosiasi Ikatan Akuntan Indonesia (IAI), dan juga pihak swasta seperti kantor akuntan berpraktik.
Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Makassar Sriningsih, Endang; Syam, Nur Azisah; Mustamin, Icha
Jurnal Penelitian Multidisiplin Ilmu Vol 3 No 5 (2025): Februari 2025
Publisher : Melati Institute

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Abstract

This study aims to examine and analyze the impact of accounting digitalization on operational efficiency and cost reduction in MSME entrepreneurial firms in Makassar City. A quantitative method was employed, with data collected through questionnaires distributed to 100 MSMEs in the city. The collected data were analyzed using statistical software to assess the relationship between the variables: accounting digitalization, operational efficiency, and cost reduction. The findings reveal that (1) accounting digitalization significantly influences the operational efficiency of MSMEs; and (2) accounting digitalization also significantly impacts cost reduction in MSMEs' operations. These results indicate that implementing digital accounting systems can help MSMEs enhance operational effectiveness and reduce costs, which are crucial for their competitiveness and business sustainability. This study contributes to (1) the development of knowledge in the field of digital accounting and offers practical insights for MSMEs to leverage technology in optimizing their financial processes; (2) providing a basis for government policies or programs aimed at supporting the digital transformation of MSMEs, particularly in the accounting sector; and (3) improving performance and competitiveness in an increasingly competitive market.
PENDAMPINGAN KEWIRAUSAHAAN DENGAN PENGENALAN KONSEP BISNIS DI DESA UJUNG BAJI, KEC. SANRO BONE KAB. TAKALAR Mustamin, Icha; Wahyuni
Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Vol. 2 No. 1 (2024): Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Publisher : PT. Gelora Cipta Nusantara

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Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas program pendampingan kewirausahaan dengan pengenalan konsep bisnis di Desa Ujung Baji, Kecamatan Sanro Bone, Kabupaten Takalar. Program ini bertujuan untuk meningkatkan pengetahuan, keterampilan, dan motivasi masyarakat desa dalam berwirausaha, serta membantu mereka merintis usaha baru yang berkelanjutan. Pendekatan kualitatif dengan metode deskriptif digunakan dalam penelitian ini, melibatkan 23 peserta yang terdiri dari warga desa dengan latar belakang beragam. Data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dokumentasi, dan diskusi kelompok terfokus (FGD). Hasil penelitian menunjukkan bahwa program pendampingan berhasil meningkatkan pemahaman peserta tentang konsep bisnis dan keterampilan kewirausahaan. Peserta menunjukkan peningkatan motivasi dan kepercayaan diri untuk memulai usaha sendiri. Sebagian peserta telah merintis usaha baru di bidang pertanian, perikanan, dan kerajinan tangan. Namun, penelitian ini juga mengidentifikasi beberapa kendala yang dihadapi peserta, seperti keterbatasan akses terhadap modal usaha, infrastruktur, dan teknologi. Dukungan berkelanjutan dari pemerintah dan pihak terkait sangat diperlukan untuk mengatasi kendala ini dan memastikan keberlanjutan usaha yang telah dirintis. Rekomendasi diberikan untuk meningkatkan kolaborasi dengan lembaga keuangan, penyediaan akses teknologi, dan program pendampingan lanjutan. Dengan demikian, program pendampingan kewirausahaan di Desa Ujung Baji telah memberikan kontribusi positif terhadap pemberdayaan ekonomi masyarakat desa. Dengan dukungan berkelanjutan dan peningkatan akses terhadap sumber daya, program ini diharapkan dapat terus berkembang dan memberikan manfaat yang lebih besar bagi masyarakat desa.
Determinasi Efektivitas Keputusan Manajerial UMKM: Perspektif Sistem Informasi Akuntansi, Sumber Daya Manusia, dan Gaya Kepemimpinan: Determinants of Managerial Decision-Making Effectiveness in SMEs: Perspectives of Accounting Information Systems, Human Resources, and Leadership Style Mustamin, Icha; Syam, Nur Azisah; Sriningsih, Endang; Arreski, Dwi Fitra
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5855

Abstract

Purpose: This study aims to analyze the influence of Accounting Information Systems, Human Resources, and Leadership Style on the Effectiveness of Managerial Decision-Making in Micro, Small, and Medium Enterprises (MSMEs). Design/Methodology/Approach: This research employs a quantitative approach with a causal method. The sampling technique used is purposive sampling with a total of 100 respondents. Data were analyzed using multiple linear regression. Findings: The results indicate that Accounting Information Systems, Human Resources, and Leadership Style have a positive effect on the Effectiveness of Managerial Decision-Making. A well-functioning information system helps provide accurate and relevant data to support rational decision-making. High-quality human resources enhance analytical and interpretative abilities in the decision-making process. Meanwhile, visionary and participative leadership fosters a collaborative work environment that strengthens the effectiveness of managerial decisions. Research Implications: The success of decision-making in MSMEs depends not only on leadership capabilities but also on the support of reliable information systems and the competence of human resources. Therefore, improving managerial capacity in MSMEs should focus on strengthening information systems, developing human resource competencies, and applying adaptive leadership styles that respond to changes in the business environment.
Faktor-faktor Penentu Keberhasilan Manajemen Keuangan pada UMKM Sriningsih, Endang; Mustamin, Icha; Ramlah
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 3 No 3 (2024): Agustus 2024
Publisher : Melati Institute

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

Abstract

This research aims to examine and analyze the influence of financial literacy, access to financing, use of information technology, and managerial competence on the success of financial management of MSMEs in South Sulawesi. This research uses quantitative methods with a survey approach, involving 200 MSMEs as samples. Data was collected through a questionnaire which was then analyzed using AMOS statistical software. The research results show that: (1) Financial literacy has a significant influence on MSME financial management, namely confirming that a good understanding of financial principles is very important to improve the quality of MSME financial management. (2) Access to financing and the use of information technology have also been proven to have a significant impact, namely being able to help MSMEs meet working capital and investment needs and then increasing operational efficiency and accuracy of financial reports. (3) The use of information technology supports financial management by increasing data accuracy and financial process efficiency, which can contribute significantly to the success of financial management. Good management requires adequate managerial skills to plan, manage risks and evaluate financial performance. Based on the research results, it is recommended that MSMEs improve their financial literacy through training and education. In addition, expanding access to formal financial services and the adoption of information technology must be encouraged to support better financial management. These findings provide valuable insights for policy makers and stakeholders in designing more effective support programs, to improve the success of MSME financial management in South Sulawesi.
Determinasi Efektivitas Keputusan Manajerial UMKM: Perspektif Sistem Informasi Akuntansi, Sumber Daya Manusia, dan Gaya Kepemimpinan: Determinants of Managerial Decision-Making Effectiveness in SMEs: Perspectives of Accounting Information Systems, Human Resources, and Leadership Style Mustamin, Icha; Syam, Nur Azisah; Sriningsih, Endang; Arreski, Dwi Fitra
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5855

Abstract

Purpose: This study aims to analyze the influence of Accounting Information Systems, Human Resources, and Leadership Style on the Effectiveness of Managerial Decision-Making in Micro, Small, and Medium Enterprises (MSMEs). Design/Methodology/Approach: This research employs a quantitative approach with a causal method. The sampling technique used is purposive sampling with a total of 100 respondents. Data were analyzed using multiple linear regression. Findings: The results indicate that Accounting Information Systems, Human Resources, and Leadership Style have a positive effect on the Effectiveness of Managerial Decision-Making. A well-functioning information system helps provide accurate and relevant data to support rational decision-making. High-quality human resources enhance analytical and interpretative abilities in the decision-making process. Meanwhile, visionary and participative leadership fosters a collaborative work environment that strengthens the effectiveness of managerial decisions. Research Implications: The success of decision-making in MSMEs depends not only on leadership capabilities but also on the support of reliable information systems and the competence of human resources. Therefore, improving managerial capacity in MSMEs should focus on strengthening information systems, developing human resource competencies, and applying adaptive leadership styles that respond to changes in the business environment.
Co-Authors Abdullah, Mochammad Fadhil Dwi Fitra Arreski Endang Sriningsih Nurjannah Nurjannah Ramlah Syam, Nur Azisah WAHYUNI