Garuda - Garba Rujukan Digital

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

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.

Analisis Levelized Cost of Electricity (LCoE) pada PLTS Terapung dengan PLTS di Daratan: Study Kasus Pulau Kodingareng, Makassar Sulawesi Selatan Radhiansyah Radhiansyah; Nur Azisah Syam; Muzakkir Muzakkir; Dwi Sahidin
Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan Vol. 3 No. 1 (2025): Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/globe.v3i1.741

Indonesia, as an archipelagic country with over 17,000 islands, faces significant challenges in providing electricity access, particularly to small and remote islands. One promising solution is Solar Power Plants (PLTS), both land-based and floating solar plants that utilize water surfaces, suitable for areas with limited land availability. This study evaluates the economic feasibility of floating solar plants and land-based solar plants using the Levelized Cost of Electricity (LCoE) approach. LCoE encompasses all costs of construction, operation, maintenance, and energy production over the plant's lifespan, serving as a key benchmark in selecting power generation technologies. The findings show that the LCoE for floating solar plants is Rp11,197.00/kWh, lower than land-based solar plants at Rp11,769.00/kWh, although both exceed the electricity purchase price in Kodingareng, South Sulawesi, at Rp2,460.00/kWh. This difference is influenced by higher construction costs for floating solar plants but offset by greater energy output and lower operation and maintenance costs. This research provides a basis for developing solar power systems in archipelagic regions, emphasizing efficiency and sustainable energy solutions.

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

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

INTEGRASI LAYANAN FINTECH DALAM PLATFORM E-COMMERCE: STUDI KASUS PENGGUNAAN PAYLATER PADA GENERASI Z Muzakkir, Muzakkir; Azisah Syam, Nur; Fatwa, Syafira
Jurnal Ekonomi dan Bisnis Indonesia Vol 10 No 1 (2025): JURNAL EKONOMI DAN BISNIS INDONESIA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37673/jebi.v10i1.6094

The rapid development of Financial Technology (Fintech) services within e-commerce platforms has given rise to various alternative payment methods, notably Paylater, which is increasingly popular among Indonesia's Generation Z. This study aims to analyze the integration of Paylater services in e-commerce, evaluating the driving factors for adoption, risk awareness, and security perceptions from the perspective of Generation Z users in Indonesia. Employing an exploratory qualitative approach through a comprehensive literature review and an online survey of 12 Generation Z respondents, data were descriptively analyzed to delineate usage patterns and service perceptions. Findings indicate that 0% installment promotions, payment flexibility, and easy access are primary drivers of Paylater adoption. While most respondents are aware of additional fees, only a minority fully comprehend the detailed calculations, highlighting a digital financial literacy gap. Service satisfaction levels are notably high, yet security perceptions remain neutral, and personal financial management capabilities are rated as "sufficient". This study underscores the urgent need for deeper digital financial literacy education, enhanced cost transparency, credit limit adjustments, and strengthened security features in Paylater services in Indonesia to foster responsible and sustainable financial behavior among Generation Z.

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

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

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.

PENERAPAN ALTMAN Z-SCORE MODIFIKASI UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN TEKNOLOGI DI BURSA EFEK INDONESIA Syam, Nur Azisah; Muzakkir; Rahmaniarsih
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3361

This study aims to analyze the potential for financial distress and the classification of financial health levels based on the Altman Z-Score model in technology sector companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling technique, 24 technology companies were selected as the research sample over the 2021-2024 period. The research findings indicate the presence of potential financial distress in the technology sector, particularly in 2021, when several companies were classified within the distress zone. However, by 2024, an improvement was observed, with most companies maintaining Z-Score values above the safe threshold. Nevertheless, four companies maintained Z-Score values above the safe threshold. Nevertheless, four companies remain in the grey area and are approaching in the distress zone.

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