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All Journal Jurnal Ilmu Ekonomi dan Bisnis Islam Ascendia: Journal of Economic and Business Advancement
Nur Aliyah Rahma Saleh
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Analisis Penggunaan Microsoft Excel dalam Penyusunan Laporan Keuangan pada Sistem Akuntansi Digital Nur Aliyah Rahma Saleh; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/d6x5rg24

Abstract

This study examines the use of Microsoft Excel in the preparation of financial statements within the context of digital accounting systems through a qualitative non-empirical approach based on library research. The findings indicate that Microsoft Excel remains a widely utilized tool due to its flexibility, accessibility, and adaptability in supporting structured financial recording and reporting processes. However, its role extends beyond operational functionality, serving as a transitional platform that facilitates digital accounting adoption, particularly for entities with limited technological capacity. Despite these advantages, limitations related to system integration, internal control, scalability, and automation constrain its effectiveness in more complex environments. This research contributes conceptually by positioning Excel not as a replacement for accounting software, but as a strategic component within sustainable digital transformation frameworks.
Poverty, Unemployment, Human Development, and Regional Economic Growth in South Sulawesi: Panel Evidence from an Islamic Economics Perspective Muh Arafah; Anggun Suryani Hasmal; Azizi Abu Bakar; Nur Aliyah Rahma Saleh; Karina Kamista
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol 8 No 1 (2026)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jiebi.v8i1.434.14-31

Abstract

Regional economic growth does not always lead to poverty reduction, labor absorption, or equitable welfare improvement. This study examines the relationship between poverty, the open unemployment rate, the Human Development Index (HDI), and regional economic growth across twenty-four regencies/municipalities in South Sulawesi during 2021–2025. Using balanced panel data, the study applies panel regression analysis, with the Common Effect Model selected through model specification tests. Because diagnostic tests indicate heteroskedasticity and first-order autocorrelation, the final estimation employs White period standard errors with cross-section clustering. The results show that poverty has a negative but statistically insignificant relationship with regional economic growth, while the open unemployment rate and HDI are also statistically insignificant. These findings suggest that short-term regional growth in South Sulawesi is not sufficiently explained by poverty, unemployment, and human development indicators alone, but may beinfluenced by broader structural factors, including sectoral composition, investment, public expenditure, infrastructure, and local recovery capacity. From an Islamic economics perspective, this study highlights the need to orient regional development beyond output expansion toward distributive justice, poverty reduction, productive employment, and welfare-based growth.
Co-Authors Anggun Suryani Hasmal Azizi Abu Bakar Karina Kamista masyhuri masyhuri Muh Arafah