Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal IJSS: International Journal of Social
Amanusa Talakua, Victor
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role Of The Internal Control System In Encouraging The Sustainable Financial Performance Of MSMEs Amanusa Talakua, Victor; Lalaun, Albertus
International Journal of Social Sciences Vol. 2 No. 1 (2026): IJSS: International Journal of Social Sciences
Publisher : STEBIS Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/ijss.v2i1.503

Abstract

This study aims to analyze the role of internal control systems in improving the financial performance of sustainable Micro, Small, and Medium Enterprises (MSMEs). The research method used is a quantitative, associative approach. The population in this study consists of MSME actors in Ambon City, and the sampling technique is purposive. Data were collected through questionnaires and analyzed using simple linear regression. The results show that the internal control system has a positive and significant effect on the financial performance of MSMEs. This indicates that the better the implementation of the internal control system, the higher the financial performance achieved. In addition, the internal control system also plays a role in improving operational efficiency, minimizing errors, and supporting business sustainability. Therefore, the implementation of an effective internal control system is an important factor in enhancing financial performance and ensuring the long-term sustainability of MSMEs.
Co-Authors Albertus Lalaun, Albertus