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All Journal Jurnal Ekonomi & Studi Pembangunan MODUS-Jurnal Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Abdimas Kartika Wijayakusuma Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Analisa: Jurnal Manajemen dan Akuntansi
Basir, Mustika Kusuma
Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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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

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.
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.
ECOSYSTEM-BASED CRM INTEGRATION IN MULTI-UNIT UMRAH ENTERPRISES: A CASE STUDY OF TIGA MAHAREWA GROUP Harmina, Harmina; Basir, Mustika Kusuma; Burhanuddin, Fia Fauzia; Triany, Novika Ayu; Pagiling, Novieyanty
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.v9i4.18561

Abstract

This research explores the strategic imperative of Customer Relationship Management (CRM) integration within the Tiga Maharewa Group’s multi-unit business ecosystem, focusing on Umrah services. Qualitative inquiry and strategic analysis (IFAS/EFAS) revealed severe operational fragmentation (silos) and a critical lack of unified data, empirically positioning the firm in a strategic turnaround condition. To resolve this strategy-structure misalignment, the study developed a Conceptual Strategic Integration Model by synthesizing TOWS analysis and a revised Business Model Canvas. The proposed model is founded on Shared CRM Membership  and Collaborative Promotion, and crucially expands customer segmentation to formally incorporate Agents and External Merchants to facilitate Value Co-Creation. The study’s core contribution is a four-stage conceptual roadmap that recommends pragmatic implementation steps, from securing an executive mandate to system standardization. This model and roadmap provide a necessary strategic framework for the Tiga Maharewa Group to transform its siloed operations into a cohesive, data-driven ecosystem, ensuring enhanced efficiency, long-term competitive advantage, and alignment with the Islamic principle of Ta'awun (cooperation).
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.
PKM Wirausaha Muda Tangguh dari Nol menjadi Sukses Basir, Mustika Kusuma; Sharon, St Salmah; Muchtar, Muchtar; Syulhasbiullah, Muh
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 1 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i1.1280

Abstract

Program Pengabdian kepada Masyarakat ini dilaksanakan untuk memperkuat kemampuan wirausaha muda dalam membangun bisnis dari tahap awal hingga mencapai keberhasilan. Kegiatan ini berangkat dari kebutuhan generasi muda akan pengetahuan praktis, keterampilan kewirausahaan, serta mentalitas tangguh dalam menghadapi tantangan usaha. Tujuan utama kegiatan adalah memberikan pendampingan komprehensif mengenai perencanaan bisnis, manajemen keuangan sederhana, pemasaran digital, dan penguatan karakter sebagai wirausaha pemula. Metode pelaksanaan meliputi workshop interaktif, simulasi studi kasus, mentoring intensif, dan pendampingan pengembangan rencana usaha. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai proses memulai usaha, kemampuan menyusun perencanaan bisnis yang realistis, serta keberanian untuk memulai langkah awal bisnis secara mandiri. Kontribusi utama program ini adalah terciptanya model pemberdayaan wirausaha muda yang aplikatif, berkelanjutan, dan mudah direplikasi di berbagai wilayah untuk mendorong terciptanya generasi wirausaha tangguh sejak dini.
Transformasi Akuntansi Digital dan Inovasi Bisnis UMKM di Era Digital: Pendekatan Netnografi Sharon, St Salmah; Basir , Mustika Kusuma; Farmillah, Annisa Nadya; Pagiling, Novieanty; Burhanuddin, Fia Fauzia; Arif, Muh
Modus Vol. 38 No. 1 (2026): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v38i1.13711

Abstract

This study aims to explore the role of digital accounting transformation in supporting business innovation, particularly for micro, small, and medium enterprises (MSMEs) active on digital platforms, and to understand its contribution in increasing MSME adaptability in the digital economy era. This study uses a netnographic approach through three months of participatory observation in digital discussion forums, social media groups, and online communities that serve as interaction spaces for digital MSME actors. The unit of analysis is uploaded content, comments, and interactive discourses discussing digital accounting practices, the use of accounting software, and data-driven decision-making experiences in online spaces. The research findings indicate that digital accounting transformation not only improves the efficiency and accuracy of financial reporting, but also strengthens data-driven decision-making, encourages cross-platform collaboration, and enables faster responses to market dynamics through the integration of technologies such as artificial intelligence and automation in MSME business processes. However, this study has limitations because it focuses on observations in the digital space, so it does not fully represent the implementation of digital accounting in offline operational activities, and the involvement of business actors is still limited to online interactions. The implications of this study emphasize the importance of strengthening digital literacy capacity and developing adaptive accounting systems to support the sustainability of MSME business innovation in the digital economy era. The research's originality lies in the use of netnography method to examine the dynamics of digital accounting transformation within online MSME communities, an approach that is still relatively rare in contextual accounting research in the digital era. Keywords:    digital accounting; business innovation; digital economy; netnography; technological transformation.   Penelitian ini bertujuan untuk mengeksplorasi peran transformasi akuntansi digital dalam menopang inovasi bisnis, khususnya pada usaha mikro kecil dan menengah (UMKM) yang aktif di platform digital, serta memahami kontribusinya dalam meningkatkan daya adaptasi UMKM di era ekonomi digital. Penelitian ini menggunakan pendekatan netnografi melalui observasi partisipatif selama tiga bulan pada forum diskusi digital, grup media sosial, dan komunitas daring yang menjadi ruang interaksi pelaku UMKM digital dengan unit analisis berupa konten unggahan, komentar, dan diskursus interaktif yang membahas praktik akuntansi digital, penggunaan perangkat lunak akuntansi, serta pengalaman pengambilan keputusan berbasis data di ruang daring. Temuan penelitian menunjukkan bahwa transformasi akuntansi digital tidak hanya meningkatkan efisiensi dan ketepatan pelaporan keuangan, tetapi juga memperkuat pengambilan keputusan berbasis data, mendorong kolaborasi lintas platform, serta memungkinkan respons yang lebih cepat terhadap dinamika pasar melalui integrasi teknologi seperti kecerdasan buatan dan otomatisasi dalam proses bisnis UMKM. Namun demikian, penelitian ini memiliki keterbatasan karena berfokus pada observasi di ruang digital sehingga belum sepenuhnya merepresentasikan implementasi akuntansi digital pada aktivitas operasional offline, serta keterlibatan pelaku usaha yang masih terbatas pada interaksi daring. Implikasi penelitian ini menekankan pentingnya penguatan kapasitas literasi digital dan pengembangan sistem akuntansi yang adaptif guna mendukung keberlanjutan inovasi bisnis UMKM di era ekonomi digital. Orisinalitas penelitian terletak pada penggunaan metode netnografi untuk mengkaji dinamika transformasi akuntansi digital dalam komunitas daring UMKM, suatu pendekatan yang masih relatif jarang diterapkan dalam penelitian akuntansi kontekstual di era digital. Kata kunci:   akuntansi digital; inovasi bisnis; ekonomi digital; netnografi; transformasi teknologi.
Digital Transformation in Micro, Small, and Medium Enterprises: Accounting Information Systems and Digital Marketing Driving Financial Performance Burhanuddin, Fia Fauzia; Sharon, salmah; Basir, Mustika Kusuma; Syam, Asriah; Monalisa
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 7 No. 2 (2026): Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v7i2.6251

Abstract

This study examines the influence of Accounting Information Systems (AIS) and digital marketing on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Takalar Regency, South Sulawesi. Digital transformation has become an essential strategy for enhancing MSME competitiveness, yet many rural enterprises still face barriers in adopting financial and marketing technologies. Grounded in signaling theory, AIS and digital marketing are viewed as strategic signals that reflect transparency, accountability, and innovation within MSME operations. Using a quantitative research approach, data were collected through questionnaires distributed to 104 MSME respondents who have operated for at least two years and utilize both financial recording and digital promotion methods. Data analysis was performed using multiple linear regression with SPSS version 26. The results indicate that AIS positively and significantly affects financial performance Demonstrating that accurate and timely financial reporting improves managerial decision-making and operational efficiency. Digital marketing also shows a positive and significant effect, suggesting that effective use of online platforms enhances sales growth and customer engagement. Together, both variables explain the variation in financial performance Indicating a strong synergistic impact. This study contributes to the literature on MSME digital transformation and provides practical implications for policymakers and local governments to strengthen training, infrastructure, and technological adoption in rural business development. 
GREEN HUMAN CAPITAL SEBAGAI KUNCI GREEN INNOVATION DI INDUSTRI PARIWISATA KOTA MAKASSAR Sharon, St Salmah; Basir , Mustika Kusuma; Arif, Muh
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 1 (2026): April 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i1.947

Abstract

Penelitian ini bertujuan untuk menganalisis peran Green Human Capital (GHC) sebagai kunci dalam mendorong Green Innovation (GI) serta implikasinya terhadap keberlanjutan industri pariwisata di Kota Makassar. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang terdiri atas pemilik usaha, manajer, dan karyawan sektor pariwisata berkelanjutan. Data dianalisis menggunakan Structural Equation Modeling (SEM) untuk menguji hubungan antara GHC, GI, dan keberlanjutan industri pariwisata. Hasil penelitian menunjukkan bahwa baik GHC maupun GI berpengaruh positif dan signifikan terhadap keberlanjutan pariwisata, baik secara parsial maupun simultan. Kompetensi hijau yang dimiliki SDM serta penerapan inovasi ramah lingkungan terbukti memperkuat daya saing berkelanjutan. Studi ini memperluas literatur Resource-Based View (RBV) dengan menegaskan bahwa Green Human Capital merupakan aset strategis yang langka, sulit ditiru, dan tidak tergantikan. Kebaruan penelitian terletak pada pengujian empiris keterkaitan GHC dan GI secara simultan dalam konteks industri pariwisata di Indonesia. Penelitian ini merekomendasikan penguatan pelatihan green inovation, integrasi inovasi ramah lingkungan dalam produk, serta penerapan kebijakan yang berorientasi pada keberlanjutan sebagai strategi inti pengelolaan destinasi wisata. Keterbatasan penelitian terletak pada ukuran sampel yang relatif kecil dan berfokus pada satu kota, sehingga generalisasi hasil masih terbatas. Penelitian selanjutnya dapat memperluas wilayah studi, menambah variasi sektor pariwisata, serta memasukkan variabel moderasi seperti dukungan teknologi digital atau kebijakan pemerintah.
Bahasa Inggris Kandiawan, Emeline Aime; Layandi, Delia; Benly, Gracielle Febriana; Wong, Felicia; Thesagita, Tiffany; Basir, Mustika Kusuma; Firman, Afrizal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19437

Abstract

This study examines the impact of discounts and product bundling on impulsive buying behavior among consumers in Makassar City. Primary data were collected through an online survey using Google Forms with a quantitative approach. The survey collected responses from 80 frequent e-commerce platform users. This research investigates how discounts and product bundling affect impulsive buying. Structural Equation Modeling-Partial Least Squares (SEM-PLS) is used to analyze the data. The results show that there is a strong positive relationship between Discount and Impulsive Buying. Product Bundling showed a negative link with Impulsive Buying, which is different from what was found in previous studies. This indicates that the people who answered the survey see value perception, high prices, and limited flexibility as obstacles to emotional appeal, which usually encourages people to make purchases on impulsive. As a result, this study suggests that there is a negative link between product bundling and impulsive buying.
Bahasa Inggris Afrizal Firman; Gwyneth Rachel Sentosa; Angelina Jocelyn Djunaidy; Liong Kellen; Mustika Kusuma Basir
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19436

Abstract

This research analyzes the influence of Live Streamers and Influencers on Impulsive Buying behavior among Ciputra School of Business (CSB) Makassar students. Using a quantitative approach, the primary data was collected through an online survey using the Google Form tool which had 100 active students as respondents. This research focuses on how Live Streamers and Influencers can affect Impulsive Buying; with data analysis used in the research is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show a significant positive relationship between Influencer and Impulsive Buying. However, in contrast to previous studies, Live Streamers showed a negative relationship to Impulsive Buying. This indicates that respondents prioritize a product’s value compared to the characteristics of the Live Streamer broadcasting the stream. These findings provide new insight into the impact of digital marketing strategies on student consumer behavior. Furthermore, the findings also provide guidance for businesspeople to design more effective strategies to promote their products.
Co-Authors Afrizal Firman Angelina Jocelyn Djunaidy Benly, Gracielle Febriana Burhanuddin, Fia Fauzia Christina, Melissa Farmillah, Annisa Nadya Firman, Afrizal Gwyneth Rachel Sentosa Harmina, Harmina Kandiawan, Emeline Aime Layandi, Delia Liong Kellen Monalisa Monalisa Monalisa Muchtar muchtar Muh Arif, Muh Pagiling, Novieanty Pagiling, Novieyanty Sharon, St Salmah St Salmah Sharon Syam, Asriah Syulhasbiullah, Muh Thesagita, Tiffany Triany, Novika Ayu Wong, Felicia