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Mastery of financial accounting and market orientation: Driving competitive advantage in Indonesian SMEs Arifin, Arifin; Misrah, Misrah; Mujahida, Sitti; Abubakar, Herminawaty
Asian Management and Business Review Volume 5 Issue 2, 2025
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol5.iss2.art3

Abstract

SMEs play a vital role in economic growth, yet sustaining competitiveness remains a challenge. This study examines the impact of market orientation and financial acumen on SME competitiveness in Indonesia, with innovation capability and resource optimization as mediators and market dynamics and financial decision-making ability as moderators. Using Structural Equation Modeling (SEM) with SmartPLS, data were collected from 500 SME owners and managers across various regions in Indonesia. The findings confirm that market orientation and financial acumen positively influence SME competitiveness, with innovation capability and resource optimization significantly mediating these effects. Additionally, market dynamics strengthen the impact of market orientation, while financial decision-making ability enhances the effect of financial acumen on competitiveness. These results emphasize the need for SMEs to integrate market-driven strategies with strong financial management practices to sustain long-term success. Practically, SME owners should invest in financial literacy, strategic decision-making, and innovation to enhance their competitive advantage. Policymakers and financial institutions should provide financial training programs, market intelligence resources, and innovation incentives to support SME growth. Future research could explore longitudinal studies and industry-specific dynamics to refine SME competitiveness strategies.
Sharia Bank Information Systems in the Context of Value Chain Financing Suriani, Seri -; Baharuddin, Sitti Mujahida Baharuddin Mujahida; Nur, Indrayani; Abubakar, Herminawaty; Sukmawati, Sukmawati
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i1.1.1052

Abstract

This research aims to test and analyze the financing value chain at Bank Syariah Indonesia. The population is sharia banking in Indonesia. The results of the research state that based on the existing research problem formulation and data analysis that has been carried out regarding Value Chain Analysis based on sharia principles, several things can be concluded, namely: the application of the Value Chain Analysis concept with a sharia principle approach to activities. Good Corporate Governance has 5 principles that are used to realize good corporate governance.