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All Journal Publikasi Ilmiah Bidang Pengabdian Kepada Masyarakat (SIKEMAS) Economics and Business Journal
Ilma Wulansari Hasdiansa
Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar
Humanities Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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The Role of Management Accounting Systems in Improving the Performance of Culinary MSMEs: Moderation of Sustainability Reporting Ilma Wulansari Hasdiansa
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.315

Abstract

This study aims to analyze the influence of management accounting systems on the performance of culinary MSMEs and test the role of sustainability reporting as a moderation variable. The research uses a quantitative approach with a survey method of 100 culinary MSMEs operating in the central area of Makassar City. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results of the study show that the management accounting system does not have a significant effect on business performance. This indicates that most MSMEs still do not make optimal use of accounting information in decision-making. Meanwhile, sustainability reporting has been proven to have a positive and significant influence on business performance. However, sustainability reporting is not able to moderate the relationship between management accounting systems and business performance. These findings show that sustainability practices have a more direct role in improving the performance of MSMEs compared to management accounting systems that have not been implemented effectively. This research contributes to the development of management and sustainability accounting literature, as well as provides practical implications for MSME actors in improving business performance through the integration of information systems and sustainable business practices.
PENINGKATAN PENDAPATAN PETERNAK KAMBING MELALUI OPTIMALISASI MANAJEMEN PEMELIHARAAN DI KECAMATAN PATTALLASSANG KABUPATEN GOWA Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Andi Dewi Angreyani
Publikasi Ilmiah Bidang Pengabdian Kepada Masyarakat (SIKEMAS) Vol. 4 No. 4 (2026): Artikel Pengabdian bulan Januari-Maret 2026
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sikemas.v4i4.4624

Abstract

This community service activity aims to improve the capacity of goat farmers by optimizing livestock management in Sanging-Sanging Village, Pattallassang District, Gowa Regency. The main challenges faced by the partners included limited knowledge of feed management, suboptimal housing systems, and a lack of understanding of livestock health. The activity was conducted in February 2026 and involved five small-to-medium-scale goat farmers, each with between 40 and 100 goats. The methods used included observation, counseling, training, and participatory mentoring. The results showed an increase in farmers' knowledge and skills in feed management, improved housing systems, and the implementation of better husbandry practices. Farmers began implementing more regular feeding, maintaining clean pens, and utilizing livestock waste as organic fertilizer. Furthermore, there was an increase in farmers' awareness of the importance of more efficient business management. Although income increases were not yet significant in the short term, there were indications of improved business efficiency, which has the potential to increase profits in the long term. This activity demonstrated that the counseling and mentoring approach is effective in increasing farmer capacity and supporting the development of goat farming businesses at the community level.
Co-Authors Andi Dewi Angreyani Annisa Paramaswary Aslam Nurul Fadilah Aswar Sitti Hasbiah