Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Sipakatau
Rafiqa Hastharita
Universitas Negeri Makassar, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Implementing a SAK EMKM-Based Accounting Information System in a Micro and Small Enterprise in the Bakery Sector Fajriani Azis; Adriansyah Adriansyah; Dwi Ayu Siti Hartinah; Rafiqa Hastharita
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 1 (2025): December
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/sipakatau.v3i1.245

Abstract

The advancement of information technology offers significant opportunities for Micro and Small Enterprises (MSEs) to enhance business management through the adoption of structured Accounting Information Systems (AIS). However, many MSEs continue to face challenges in preparing financial statements that comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community assistance initiative aims to support a bakery-sector MSE in implementing a SAK EMKM-based AIS to improve financial transparency, accountability, and reporting accuracy. The assistance was delivered through field observations, interviews, and hands-on training sessions with the business owner and employees focusing on the accounting cycle and recording techniques. The results indicate that the adoption of a more structured accounting system enabled the MSE to prepare monthly income statements, equity reports, and statements of financial position more systematically. The program also enhanced the entrepreneur’s financial literacy and supported more informed decision-making. These findings demonstrate that implementing a SAK EMKM-based AIS is effective in strengthening financial governance and promoting business sustainability for MSEs.
Social Media, E-Commerce, and the Online Purchase-Decision Process among Indonesian Generation Z University Students: An Exploratory Maqāṣid-Inspired Analysis Jasri Jasri; Rafiqa Hastharita
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1679

Abstract

Purpose – Guided by the Stimulus-Organism-Response (S-O-R) framework, this study examines how social-media and e-commerce shopping functions relate to the online purchase-decision process among Indonesian Generation Z university students. It also explores a maqāṣid-inspired ethical consumption index (MECI) as a predictor and potential moderator. Design/methodology/approach – The study re-analyzed an archived item-level dataset, retaining the first 288 chronological responses and removing six duplicates, resulting in N = 282. Measurement diagnostics included KMO, Bartlett’s test, parallel analysis, exploratory factor analysis, reliability, HTMT, and Harman’s single-factor test. Hierarchical regression used mean-centered predictors and HC3 robust inference. Findings/Results – Parallel analysis supported one-factor structures for Social Media, E-Commerce, and the purchase-decision process, while MECI showed two factors. Social Media was positively associated with the purchase-decision process (B = 0.390, p = 0.004), whereas E-Commerce was marginal (B = 0.183, p = 0.058). Adding MECI increased R² from 0.298 to 0.475 (ΔR² = 0.177, p < 0.001), with a positive association (B = 0.461, p < 0.001). However, interaction effects were negligible and nonsignificant (ΔR² = 0.0002, p = 0.950), indicating no moderation by MECI. Originality/Value – This study contributes by using empirically diagnosed composites and an exploratory ethical index rather than assuming unvalidated latent constructs. It integrates digital-channel effects and maqāṣid-inspired ethics within an S-O-R framework while treating ethical moderation as an empirical rather than predetermined theoretical role.
Co-Authors Adriansyah Adriansyah Dwi Ayu Siti Hartinah Fajriani Azis Jasri Jasri