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All Journal Jurnal Manajemen Sains dan Organisasi (JMSO) JIFA (Journal of Islamic Finance and Accounting) Balance : Jurnal Akuntansi dan Bisnis
Fandi Galang Wicaksana
Universitas Tidar
Economics, Econometrics & Finance

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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.
Co-Authors Desiana Rachmawati Dwike Rachmaningtyas Ghiyats Furqan Dewantara Khalilul Rahman Prihatnolo Gandhi Amidjaya Reni Listyawati Rischa Inung Fauziah Saras Shinta Qurrota'Aini