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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Ilomata International Journal of Social Science
Mailiana Mailiana
Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISA METODE FORECASTING DALAM PENYUSUNAN ANGGARAN PENJUALAN DAN ANGGARAN PRODUKSI PADA RUMAH PRODUKSI DNA BAKERY DI KECAMATAN TAMBAN KABUPATEN BARITO KUALA Mailiana Mailiana; Diana Hayati; Penta Lestarini Budiati; Saniah Saniah
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.582

Abstract

The purpose of this study is to determine how to prepare a forecast and sales budget and production budget for DNA Bakery bread in 2024-2025 at the DNA Bakery Production House in Tamban District. The method used in this study is descriptive and quantitative. The results of the study stated that the sales forecast for DNA Bakery bread with several tofu flavors in 2024 was 7,560 and in 2025 it was 4,320, while 2-flavor tofu bread in 2024 was 3,920 pcs and in 2025 it was 4,200 pcs, and 3-flavor bread in 2024 was 3,770 pcs and in 2025 it was 4,040 pcs. The sales budget for DNA Bakery bread at the DNA Bakery Production House in Tamban District in 2024-2025 is IDR 107,150,000. The production budget for DNA Bakery bread at the DNA Bakery Production House in Tamban District in 2024 was 15,434 pcs and in 2025 it was 12,672 pcs.
Optimizing Financial Literacy and Financial Technology in Improving the Performance of Sasirangan MSMEs in Banjarmasin: The Role of Financial Management Behavior Bustani Bustani; Mailiana Mailiana; Nasrullah Nasrullah; Riska Sartika
Ilomata International Journal of Social Science Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v7i1.1936

Abstract

This study examines the impact of financial literacy and the adoption of financial technology on financial management practices and the performance of Sasirangan MSMEs in Banjarmasin, highlighting the mediating role of financial management behavior. Although vital to the national economy, Sasirangan MSMEs face challenges in financial management and digital integration. The primary research question investigates how financial literacy and the utilization of financial technology influence financial management practices and overall MSME performance. By addressing a gap in the existing literature, this study analyzes the mediating role of financial management behavior between financial literacy, financial technology, and MSME performance, specifically within Sasirangan MSMEs. Utilizing a quantitative approach with PLS-SEM, data were gathered from 66 Sasirangan MSME owners in Banjarmasin. The findings demonstrate that financial literacy significantly impacts financial management behavior, which mediates the relationship between financial literacy and MSME performance. Furthermore, adopting financial technology enhances financial management behavior and MSME performance, with financial management behavior acting as a mediator. The study concludes that improving financial management behavior through financial literacy and technology adoption is vital for enhancing the performance of Sasirangan MSMEs. These results suggest that fostering improved financial management behavior is essential for promoting sustainable growth in local MSMEs. Future studies should examine external factors, such as government policies, that affect MSME financial management practices.
Co-Authors Bustani, Bustani Hayati, Diana Nasrullah Nasrullah Penta Lestarini Budiati Riska Sartika Saniah Saniah