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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Eastasouth Journal of Effective Community Services West Science Journal Economic and Entrepreneurship Jurnal Ar Ro'is Mandalika (Armada) Jurnal Ragam Pengabdian
Yuli Dewi
Universitas Muhammadiyah Cirebon
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Mediating Role of Risk Management in the Relationship Between Financial Technology Adoption and Business Growth in Indonesian MSMEs Judijanto, Loso; Dewi, Yuli; Dewi, Arlinta Prasetian; Barus, Imelda; Firdaus, Adhy
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1667

Abstract

This study examines the mediating role of risk management in the relationship between financial technology (fintech) adoption and business growth in Indonesian Micro, Small, and Medium Enterprises (MSMEs). A quantitative approach was employed with a sample of 125 MSMEs, utilizing a 5-point Likert scale for survey data and Structural Equation Modeling (SEM) with Partial Least Squares (PLS) for analysis. The results indicate a significant positive relationship between fintech adoption and risk management, as well as between risk management and business growth. Moreover, fintech adoption positively impacts business growth both directly and indirectly through the mediating effect of risk management. The findings highlight the importance of integrating fintech solutions with robust risk management frameworks to foster sustainable growth in MSMEs. Policy implications suggest that MSME owners, fintech providers, and policymakers should focus on enhancing risk management practices to maximize the benefits of fintech adoption.
Challenges and Opportunities of Sustainable Accounting in the Banking Sector Facing the Latest Global Regulations Dewi, Yuli
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1968-1978

Abstract

Sustainable accounting in the banking sector has become a major issue in the global financial industry. With the emergence of recent regulations, such as the International Financial Reporting Standards (IFRS) 9, the Sustainable Finance Disclosure Regulation (SFDR), as well as policies from the Financial Services Authority (OJK) and Bank Indonesia (BI), banks are required to adopt more transparent and socially and environmentally responsible accounting practices. The study aims to analyze the key challenges faced by the banking sector in implementing sustainable accounting, evaluate the readiness of the banking industry to face the latest global regulations, and identify opportunities that banks can take advantage of to align their accounting practices with international sustainability standards. The method used in this study is a literature study with a qualitative approach. Data sources come from scientific journals, regulatory reports, and relevant academic publications in the last five years. The analysis was carried out through the content analysis method to identify patterns, trends, and the relationship between global regulations and the implementation of sustainable accounting in the banking sector. The results show that the main challenges in the implementation of sustainable accounting include regulatory uncertainty, limitations of uniform reporting standards, and lack of an accounting system that is integrated with sustainability principles. However, there is a great opportunity for banks to increase their competitiveness by adopting sustainability standards such as the Global Reporting Initiative (GRI) and the Net-Zero Banking Alliance, as well as leveraging digital technology to improve the transparency of sustainability reporting. Therefore, a more adaptive strategy is needed for the banking sector to ensure compliance with global regulations without sacrificing long-term profitability.
The Role of Accounting in Addressing Climate Change and Promoting Sustainable Development of SMEs in Indonesia Dewi, Yuli
Eastasouth Journal of Effective Community Services Vol 3 No 03 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v3i03.336

Abstract

This research explores the important role of accounting in promoting sustainability and addressing the challenges of climate change, particularly in Small and Medium Enterprises (SMEs) in Indonesia. SMEs are central to the Indonesian economy, contributing significantly to GDP and employment. However, they often face challenges in integrating sustainable practices due to limited resources, lack of awareness, and minimal regulatory pressure. Accounting is positioned as a key enabler in helping SMEs manage environmental costs, access green financing, and implement sustainability reporting frameworks. This paper examines how accountants can educate and advocate for sustainability, simplify reporting frameworks, and utilize digital tools to support SMEs in adopting climate-resilient practices. Practical examples, such as the case of a batik SME that reduced operational costs and secured a green loan through sustainable practices, demonstrate the tangible benefits of accounting-driven sustainability initiatives. The research concludes that accounting plays an important role in shaping a sustainable future, with SMEs serving as key players in the green economy. Accountants are instrumental in driving change by measuring, reporting and advocating for sustainable business practices.
Digital Financial Literacy for Smart and Independent Families Dewi, Yuli
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5634

Abstract

The rapid advancement of digital technology has profoundly transformed financial systems worldwide, including in Indonesia. Digital financial services such as mobile banking, e-wallets, and QRIS have become integral to modern life. However, the rise in financial inclusion has not been matched by adequate financial literacy. According to the 2024 Financial Services Authority (OJK) survey, Indonesia’s financial inclusion index reached 85.1%, while financial literacy was only 49.6%. This disparity indicates that many people have access to financial services but lack sufficient understanding to use them wisely, safely, and productively. This Community Service Program (PKM) aims to improve digital financial literacy among members of the PKK women’s community at Posyandu Baronang RW 016, Beji, Depok, enabling them to become smart and independent family financial managers. The program utilized an interactive learning approach involving educational lectures, digital application demonstrations, financial management training using mobile apps, and group discussions. The results revealed a significant improvement in participants’ understanding of digital financial concepts, secure transaction practices, and household budgeting using digital tools. The activity also empowered women as financial educators within their families and communities. This initiative demonstrates that digital financial literacy plays a crucial role in enhancing family resilience and independence in the digital economy era.
The Influence of Audit Committee Characteristics on the Quality of Financial Reporting from a Corporate Governance Perspective Dewi, Yuli
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 3 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i3.6153

Abstract

The quality of financial reporting is a crucial element in achieving transparency and accountability within the framework of Good Corporate Governance (GCG). Numerous financial scandals have demonstrated that weaknesses in internal oversight, particularly within audit committees, can lead to financial misreporting and loss of stakeholder trust. This study aims to analyze the influence of audit committee characteristics—namely independence, financial expertise, committee size, and meeting frequency—on the quality of financial reporting from a corporate governance perspective. The research employs a qualitative approach using a systematic literature review method. Secondary data were collected from peer-reviewed journals, conference proceedings, and official regulatory reports indexed in Scopus, ScienceDirect, Emerald Insight, SpringerLink, and Google Scholar, covering publications from 2010 to 2025. The data were analyzed using thematic content analysis to identify patterns, relationships, and governance implications. The findings indicate that audit committee independence and financial expertise play a dominant role in enhancing financial reporting quality by reducing earnings management and improving oversight effectiveness. Additionally, an optimal committee size and frequent, well-structured meetings contribute to better monitoring, transparency, and accountability. Overall, the study concludes that the integration of audit committee characteristics is essential for strengthening financial reporting quality and supporting effective corporate governance practices, particularly in emerging market contexts.
Cost Accounting System and Risk Governance: an Integrated Approach to Risk Management and Cost Efficiency Yuli Dewi
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/2pmzqb30

Abstract

In an increasingly uncertain and complex business environment, organizations are required to achieve operational efficiency while maintaining strategic resilience. Cost Accounting Systems (CAS) provide detailed financial insights that support managerial decision-making, whereas Risk Governance embeds risk awareness into organizational governance structures. Despite their complementary roles, these two domains are frequently implemented in isolation. This study aims to develop an integrative conceptual framework that connects Cost Accounting Systems and Risk Governance to enhance both cost efficiency and enterprise risk management. Using a narrative literature review approach, this article synthesizes academic and professional literature on management accounting, enterprise risk management, and governance. The findings suggest that integrating CAS with Risk Governance improves decision quality, strengthens accountability, and supports sustainable organizational performance by aligning financial information with risk oversight mechanisms. This study contributes to the literature by bridging management accounting and risk governance perspectives and offers a conceptual foundation for future empirical research
Co-Authors Adhy Firdaus Arlinta Prasetian Dewi, Arlinta Prasetian Barus, Imelda Judijanto, Loso