Andi Nur Achsanuddin
Universitas Muhammadiyah Makassar

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Enhancing MSME Financial Performance Through Strategic Capabilities: The Mediating Role of Managerial Decision-Making Yayu Rakkang; Andi Nur Achsanuddin
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1165

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital to economic growth but often face challenges in financial sustainability and decision-making effectiveness. This study aims to examine how financial literacy, accounting technology utilization, and entrepreneurial orientation influence MSME financial performance, with managerial decision-making as a mediating variable. Using a quantitative research design, data were collected from 222 MSMEs in Makassar City through structured questionnaires and analyzed using Structural Equation Modeling with SmartPLS. The results reveal that accounting technology utilization and entrepreneurial orientation have significant direct effects on financial performance. Financial literacy, while not directly associated with financial outcomes, significantly influences performance through managerial decision-making. This mediating role highlights that the strategic application of financial knowledge is more impactful than financial literacy alone. Conversely, technology and entrepreneurial behavior tend to bypass structured decision-making processes, indicating a need for better integration of these capabilities into managerial frameworks. These findings contribute to existing knowledge by integrating cognitive, technological, and behavioral factors into a unified performance model. The study emphasizes that empowering decision-making capacities enhances the value of internal resources. Policymakers and business advisors are encouraged to adopt holistic development strategies that combine literacy, digital tools, and strategic judgment to strengthen MSME competitiveness.
Compound Livelihood Shocks and Household Expenditure in Coastal South Sulawesi Andi Nur Achsanuddin; Ismail Rasulong; Vivid Violin
Bulletin of Social Studies and Community Development Vol 5, No 3 (2026): Bulletin of Social Studies and Community Development
Publisher : Institute of Multidisciplinary Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61436/bsscd/v5i3.pp362-375

Abstract

Coastal households in South Sulawesi remain exposed to poverty as environmental stress, labor instability, and market uncertainty disrupt fisheries-based livelihoods. This study examines how compound livelihood shocks affect monthly per capita household expenditure and identifies household capacities that strengthen resilience among poor coastal communities. Six shocks are analyzed: job loss, wage reduction, work-related accident, death of a primary earner, marital disruption, and fish-catch or aquaculture loss. A cross-sectional explanatory survey was conducted with 275 poor coastal households selected through a three-stage stratified sampling strategy across island, rural mainland, and urban littoral settlements. The dependent variable was the natural logarithm of monthly per capita expenditure, and explanatory variables included shock indicators, household size, the household head's age and education, boat ownership, cooperative membership, savings account ownership, productive credit, and reliable fourth-generation mobile connectivity. Data were analyzed using hierarchical Ordinary Least Squares regression with heteroskedasticity-consistent robust standard errors and unconditional quantile regression based on the recentered influence function approach at Q25, Q50, and Q75. The OLS results show that all six shocks significantly reduce expenditure, with fish loss and death of a primary earner producing the largest negative associations. The full OLS model explains 87.4 percent of the variation in logged expenditure in the sample. The unconditional quantile regression results confirm that all six shocks remain negative and statistically significant across Q25, Q50, and Q75, indicating that livelihood shocks depress expenditure across different segments of poor coastal households. Education, savings, credit access, reliable mobile coverage, and boat ownership are positively associated with expenditure. The findings support an integrated coastal poverty policy that combines adaptive social protection, fisheries-risk mitigation, financial inclusion, digital infrastructure, and targeted productive asset support. Keywords: coastal poverty, livelihood shocks, financial inclusion, household expenditure, resilience.