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All Journal Jurnal Manajemen Sains dan Organisasi (JMSO) Al Dzahab JPNM : Jurnal Pustaka Nusantara Multidisiplin JIFA (Journal of Islamic Finance and Accounting) Balance : Jurnal Akuntansi dan Bisnis
Fandi Galang Wicaksana
Universitas Tidar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Linking Internal Capabilities and External Conditions: A Systematic Review of SME Financial Performance in Indonesia Ghiyats Furqan Dewantara; Saras Shinta Qurrota'Aini; Khalilul Rahman; Fandi Galang Wicaksana
Jurnal Manajemen Sains dan Organisasi Vol. 7 No. 1 (2026): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v7i1.25275

Abstract

Objective – This study aims to examine the factors influencing the financial performance of small and medium enterprises (SMEs) in Indonesia. It focuses on identifying key internal and external factors and analyzing their interaction through mediating and moderating mechanisms. Design/Methodology/Approach – This study uses a systematic literature review (SLR) with the PRISMA framework. Articles were sourced from the Scopus database using predefined criteria. Through identification, screening, eligibility, and inclusion stages, 17 relevant studies were selected. Findings – The findings show that SME financial performance is influenced by both internal and external factors. Internal factors, such as financial literacy and intellectual capital, are often latent and do not directly affect performance. External factors, including market conditions and access to funding, help translate these internal capacities into measurable outcomes. Conclusion and Implications – The study concludes that financial performance depends on the interaction between internal capabilities and external conditions. SMEs need to align both to improve performance. Future research should develop more integrated models to capture these relationships.
Peran Blockchain dalam Akuntansi Sektor Publik: Analisis Bibliometrik Desiana Rachmawati; Dwike Rachmaningtyas; Rischa Inung Fauziah; Fandi Galang Wicaksana
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1640

Abstract

This study maps the development and research direction of blockchain applications in public sector accounting using a bibliometric approach. A total of 58 Scopus-indexed articles published between 2017 and 2025 were analyzed using keyword co-occurrence and visualized through VOSviewer. The findings indicate a significant increase in publications, particularly during 2021–2025, reflecting growing academic interest. Computer science dominates the field, followed by business, management, and accounting, highlighting its multidisciplinary nature. Citation analysis reveals a mix of highly influential foundational studies and emerging recent works. However, collaboration networks among authors, institutions, and countries remain limited and not yet globally integrated. Keyword co-occurrence analysis shows blockchain as the central theme, with a shift from technical aspects toward applications in accounting, auditing, and governance. Overall, this research confirms that blockchain studies in the public sector are in a growth and maturation phase with substantial future potential.
Assessing bank stability through earnings capability and asset quality: Moderating impacts of institutions and taxation in Southeast Asia Reni Listyawati; Fandi Galang Wicaksana; Prihatnolo Gandhi Amidjaya
JIFA (Journal of Islamic Finance and Accounting) Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v9i1.13201

Abstract

This study collects empirical information about the effect of Board of Directors (BOD) characteristics—specifically board size, age, tenure, and meeting frequency—on the timeliness of financial reporting, indicated by Audit Report Delay (ARD). We utilize a purposive sample of 430 firm-year observations from consumer-cyclical companies listed on the Indonesia Stock Exchange from 2018 to 2022. We analyze data from multiple years, using agency theory to look at relationships while considering factors like profitability, auditor reputation (Big Four versus non-Big Four), and the effects of the COVID-19 pandemic. The findings reveal that larger boards are associated with longer audit report delays, indicating that coordination inefficiencies may outweigh monitoring benefits. Conversely, more frequent board meetings are associated with shorter reporting delays, underscoring the role of active board engagement in enhancing reporting timeliness. Meanwhile, the average age of directors and the tenure of board membership had no significant impact on the timeliness of reporting. The research elucidates the specific board characteristics that most significantly influence disclosure efficiency, thereby informing directors and investors about optimal governance procedures. These insights enhance corporate governance literature by differentiating the roles of structural and demographic board aspects in expediting disclosures. Regulators and corporations in emerging markets should prioritize appropriate board composition—specifically size and meeting frequency—to enhance reporting timeliness, transparency, and stakeholder confidence during unpredictable economic conditions.
Performance-Based Budgeting and Regional Financial Performance: The Role of Productive Expenditure and Accountability Rischa Inung Fauziah; Fandi Galang Wicaksana; Desiana Rachmawati; Richatul Jannah; Kurniana Sandra Lungit
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5870

Abstract

Purpose: This study examines the relationship between Performance-Based Budgeting (PBB) and regional financial performance, with a particular focus on the role of productive expenditure and accountability. Design/Methodology/Approach: This research adopts a quantitative approach using panel data from 33 local governments in Central Java Province over the period 2022–2024, resulting in 99 observations. Productive expenditure is used as a proxy for outcome-oriented budget allocation, while accountability is measured using the Government Institution Performance Accountability System (SAKIP) score. Data were analyzed using panel regression techniques. Findings: The results reveal that productive expenditure has a significant negative effect on regional financial performance, indicating that increased allocation toward capital or outcome-based spending does not necessarily improve financial outcomes due to inefficiencies in budget execution, particularly in procurement processes. In contrast, accountability, as proxied by SAKIP scores, does not show a significant effect, suggesting that accountability practices remain largely procedural rather than performance-driven. Additionally, government size as a control variable has a significant positive impact on financial performance. Research Implications: These findings highlight the need for local governments to strengthen managerial capacity, improve budget execution mechanisms, and enhance substantive accountability practices to ensure that performance-based budgeting achieves its intended outcomes.
Analisis Implementasi Sistem Coretax pada Pembuatan Bukti Pemotongan A1 PPh Pasal 21 Studi Kasus pada PT Insani Prima Konsultindo Putri Nurfara Gayanti; Fandi Galang Wicaksana
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 2 (2026): May : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i2.1172

Abstract

Digitalisasi administrasi perpajakan mendorong Direktorat Jenderal Pajak untuk mengembangkan sistem Coretax sebagai upaya modernisasi layanan perpajakan yang lebih terintegrasi, efisien, dan akurat. Penelitian ini bertujuan menganalisis implementasi sistem Coretax pada proses pembuatan Bukti Pemotongan A1 PPh Pasal 21 di PT Insani Prima Konsultindo, dengan fokus pada kendala validasi data di tingkat operasional. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui observasi langsung, wawancara dengan staf bagian pajak, dan dokumentasi yang berkaitan dengan proses pengolahan data perpajakan. Hasil penelitian menunjukkan bahwa penggunaan fitur E-Bupot BPA1 dalam sistem Coretax mampu membantu staf dalam mengelola data pemotongan pajak secara lebih terstruktur dan mempercepat proses administrasi melalui mekanisme validasi otomatis. Namun, implementasinya masih menghadapi hambatan, terutama pada tahap validasi data identitas pegawai, seperti ketidaksesuaian Nomor Induk Kependudukan dan penulisan nama dengan data kependudukan nasional, serta lamanya proses validasi ketika data diunggah dalam jumlah besar. Berdasarkan Model Kesuksesan Sistem Informasi DeLone dan McLean, temuan tersebut menunjukkan bahwa keberhasilan penggunaan Coretax dipengaruhi oleh kualitas sistem dan kualitas informasi. Penelitian ini menegaskan bahwa akurasi data pegawai, ketelitian pengguna, dan stabilitas sistem merupakan faktor penting dalam mendukung efektivitas pembuatan Bukti Pemotongan A1 PPh Pasal 21.
Co-Authors Desiana Rachmawati Dwike Rachmaningtyas Ghiyats Furqan Dewantara Khalilul Rahman Kurniana Sandra Lungit Prihatnolo Gandhi Amidjaya Putri Nurfara Gayanti Reni Listyawati Richatul Jannah Rischa Inung Fauziah Saras Shinta Qurrota'Aini