https://www.jurnal.stiemksmaju.ac.id/MABJ/issue/feed 2025-07-10T14:30:01+08:00 Ayu Puspitasari jum.stiemm@gmail.com Open Journal Systems <p><strong>Journal of Management, Accounting and Digital Business</strong> with e-ISSN xxxx-xxxx publishes original research and review articles dealing with the application of psychological theories and techniques to management expertise. As an interdisciplinary journal, <strong>Journal of Management, Accounting and Digital Business </strong>serves practitioners and academicians in the fields of marketing, consumer behavior, human resources management, operational research management, industrial management, Financial Accounting, Management Accounting, Tax Accounting, Sharia Accounting, Auditing and Public Sector Accounting, Marketing Analyst, Financial Analyst and Data Analyst or anything based on management, accounting, Digital Business field and is an appropriate outlet for articles designed to be of interest, concern, and applied value to its audience of scholars and professionals. <strong>Journal of Management, Accounting and Digital Business </strong>is published in June and December by STIE Makassar Maju.</p> https://www.jurnal.stiemksmaju.ac.id/MABJ/article/view/129 2025-06-08T10:38:43+08:00 Anisatun Humayrah Rais anisatun.humayrah.rais@unm.ac.id Yulia Yunita Yusuf yulia.yunita.yusuf@unm.ac.id Ahmad Nashiruddin ahmad.nashiruddin@unm.ac.id Adriansyah adriansyah@unm.ac.id Andi Faisal andi.faisal@unm.ac.id

<p><em>This study aims to analyze the implementation of the accounting information system cycle at Bandeng Sultan MSMEs in Makassar. The cycles examined include the revenue, expenditure, production, human resource management and payroll cycles, as well as the general ledger and reporting processes. The research method employed is descriptive qualitative, with data collected through observation, interviews, and documentation. The findings indicate that Bandeng Sultan has adopted a smart cashier system for recording revenue, while expense recording and financial reporting are still performed manually. The production process follows a step-by-step method with stringent quality control of raw materials. Hourly-based payroll is recorded manually using Excel. Financial reporting does not fully comply with the SAK EMKM standards. It is recommended to enhance the accounting information system, adopt modern reporting applications, and improve the accounting literacy of MSME actors. This study offers practical insights for similar MSMEs to enhance the effectiveness of financial management.</em></p>

2025-06-01T00:00:00+08:00 Copyright (c) 2025 Journal of Management, Accounting and Digital Business https://www.jurnal.stiemksmaju.ac.id/MABJ/article/view/131 2025-07-10T14:30:01+08:00 Arizal Ruska arizalruska01@gmail.com Sultan sultanlpm@yahoo.com Adi aditweingberg@gmail.com Risman rismaanv1@gmail.com Yusran Paris yusranparis225@gmail.com

<p>This research aims to uncover the influence of the variables people, process, and <br>physical evidence on the increase in sales volume at the Weaving Craftsmen in Pakkana <br>village, Tanasitolo district, Wajo regency. The method used for this study is quantitative. The <br>data used is primary data obtained through questionnaires and interviews, using incidental <br>sampling techniques. The sample used in this research consists of 40 respondents, who are <br>consumers who have shopped for fabric at the weavers in Pakkana village. The data analysis <br>is conducted quantitatively with Multiple Regression Analysis. <br>The results of this study indicate that the variables of people, process, and physical <br>evidence simultaneously have a significant effect on the increase in sales volume of weavers in <br>Pakkana Village, Tanasitolo District, Wajo Regency. Partially, it shows that the variable <br>people and the variable physical evidence have a significant positive effect on the increase in <br>fabric sales volume among weavers in Pakkana Village. Meanwhile, the variable process <br>partially does not affect the increase in fabric sales volume among weavers in Pakkana. <br>The implications in this research show that the variable people and the variable <br>physical evidence are in line with consumer desires, thus able to influence consumers' <br>willingness to shop. However, it is necessary to further evaluate the process issues to attract <br>consumers more to shop for fabrics from weavers in the village of Pakkana, which will further <br>increase the sales volume of the weavers.</p>

2025-06-01T00:00:00+08:00 Copyright (c) 2025 Journal of Management, Accounting and Digital Business