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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

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

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.
Edukasi Konsep Matriks dengan Aplikasi Pembelajaran Matematika: Peningkatan Pemahaman dan Prestasi Belajar Peserta Pelatihan SMA Negeri 1 Parepare Adhalia H, Nurul Fuady; Tungga, Rifaldy Atlant; Irmayani, Irmayani; Putriani, A. Ika; Syam, Nur Azisah; Muzakkir, Muzakkir; Ikramullah, Muh. Chaerul; Khumaedi, Khumaedi; Haji, Muhammad Ismail; Hafidzah, Hafidzah
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 2 (2025): Volume 6, No 2 Juni 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/atjpm.v6i2.6088

Abstract

Teknologi Digital dan Kecerdasan Buatan dengan sasaran utama siswa SMA Negeri 1 Parepare. Tujuan kegiatan pengabdian ini meningkatkan pemahaman konsep matriks pada siswa SMA Negeri 1 Parepare melalui pengembangan dan implementasi aplikasi kalkulator matriks berbasis web yang interaktif dan mudah diakses. Selain itu, kegiatan ini juga bertujuan untuk meningkatkan literasi digital siswa dalam penggunaan aplikasi matematika spesifik sebagai alat bantu belajar mandiri. Metode utama yang digunakan dalam kegiatan ini adalah pelatihan dan pendampingan. Pelatihan akan diberikan kepada siswa SMA Negeri 1 Parepare mengenai penggunaan aplikasi kalkulator matriks berbasis web. Pelatihan akan mencakup pengenalan fitur-fitur aplikasi, langkah-langkah penggunaan aplikasi untuk berbagai operasi matriks, dan pemanfaatan fitur visualisasi dan umpan balik otomatis. Pendampingan berkelanjutan akan diberikan kepada siswa selama periode implementasi aplikasi. Pendampingan meliputi bantuan teknis, konsultasi tentang strategi pembelajaran, dan evaluasi penggunaan aplikasi. peningkatan pemahaman konsep matriks, peningkatan keterampilan literasi digital, pengembangan media pembelajaran interaktif, serta peningkatan kemandirian belajar siswa. Selain itu, program ini diharapkan dapat memberikan manfaat jangka panjang bagi komunitas sasaran dan menjadi model yang dapat direplikasi di wilayah lain
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.
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.