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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Indonesia Jurnal Abdi Masyarakat Multidisiplin Jurnal Lemhannas RI Jurnal Multidisiplin West Science West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Taxation and Accounting
Irwan Irawadi Barus
Universitas Dian Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analysis of Accounting Digitalization, Innovation Orientation, and Collaboration with FinTech on the Performance of Culinary MSMEs in Yogyakarta Dewi Mariam Widiniarsih; Irwan Irawadi Barus; Ali Nurdin Siregar; Junet Kaswoto; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2395

Abstract

This study examines the effects of accounting digitalization, innovation orientation, and collaboration with FinTech on the performance of culinary MSMEs in Yogyakarta. Using a quantitative approach, data were collected from 155 MSME owners and managers via a structured questionnaire with a five-point Likert scale. Data analysis was conducted using SPSS version 25, employing descriptive statistics, reliability tests, and multiple regression analysis. The results indicate that accounting digitalization, innovation orientation, and FinTech collaboration each positively and significantly influence MSME performance, with innovation orientation showing the strongest effect. The findings suggest that adopting digital accounting systems, fostering innovative practices, and collaborating with FinTech platforms can enhance operational efficiency, financial management, and overall business performance. These results provide both practical guidance for MSME owners and theoretical insights into factors that drive performance in the culinary sector.
Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik Ahalik; Irwan Irawadi Barus; Fenty Astrina; Eko Sudarmanto; Fadilla Muhammad Mahdi
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

Abstract

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.
Firm Value in Transportation and Logistics Enhancing Economic Resilience and National Growth Zulkifli Zulkifli; Danto Sukmajati; Irwan Irawadi Barus; nurhasanah nurhasanah
Jurnal Lemhannas RI Vol 13 No 3 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i3.1318

Abstract

Purpose: This study examines how return on assets (ROA) and the debt-to-equity ratio (DER) influence firm value, measured by price-to-book value (PBV), in Indonesia’s transportation and logistics sector, and assesses the moderating role of DER in the ROA-PBV relationship. It also interprets the findings through the economic dimension of the Asta Gatra framework to explain their relevance to economic resilience and national growth. Study Design/Methodology/Approach: This study applies a quantitative approach using secondary panel data from transportation and logistics companies listed on the Indonesia Stock Exchange. Purposive sampling selected 27 companies from a population of 37 companies for the 2021-2024 period. The study analyses the data using panel-data regression and tests DER as a moderating variable. Findings: ROA and DER positively and significantly affect PBV. The interaction between ROA and DER also has a positive and significant effect on PBV, indicating that DER strengthens the relationship between profitability and firm value. These findings show that effective asset utilisation and capital structure management strengthen firm value and support the financial resilience of transportation and logistics companies, with broader implications for economic resilience. Originality/Value: This study extends firm-value research by examining DER as a moderator of the ROA-PBV relationship in Indonesia’s transportation and logistics sector. It also integrates an Asta Gatra perspective to connect firm-level financial performance with the broader discussion of economic resilience and national growth.
Analysis of Islamic Financial Literacy and Islamic Fintech Adoption on Financial Inclusion and Business Performance of Halal MSMEs in Banten Province Eko Sudarmanto; Irwan Irawadi Barus; Junet Kaswoto; Mutia Pamikatsih
West Science Journal Economic and Entrepreneurship Vol. 4 No. 03 (2026): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v4i03.3063

Abstract

The development of Islamic financial services and digital financial technology provides significant opportunities to strengthen financial inclusion and improve the competitiveness of halal Micro, Small, and Medium Enterprises (MSMEs). However, limited financial knowledge and restricted access to appropriate financial services remain major challenges faced by many halal MSMEs. This study aims to analyze the influence of Sharia Financial Literacy and Sharia Fintech Adoption on Financial Inclusion and Business Performance of Halal MSMEs in Banten Province. This research employs a quantitative explanatory approach using a cross-sectional survey method. Data were collected from 155 halal MSME actors in Banten Province using a structured questionnaire measured with a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that Sharia Financial Literacy has a positive and significant effect on Financial Inclusion, while Sharia Fintech Adoption also positively influences Financial Inclusion. Furthermore, Sharia Financial Literacy, Sharia Fintech Adoption, and Financial Inclusion, significantly contribute to improving MSME Business Performance. The mediation analysis confirms that Financial Inclusion partially mediates the relationship between Sharia Financial Literacy and Business Performance, as well as between Sharia Fintech Adoption and Business Performance. These findings highlight that strengthening Islamic financial knowledge and accelerating the adoption of Sharia-based digital financial services are essential strategies for improving financial accessibility and sustainable growth of halal MSMEs. The study provides practical implications for policymakers, Islamic financial institutions, and fintech providers in developing inclusive financial ecosystems that support halal MSME development.
The Impact of Environmental Performance, Firm Size, and Managerial Ownership on Financial Performance: The Moderating Role of Intellectual Capital Puguh Setiawan; Irwan Irawadi Barus; Mega Arum; Dwi Fitrianingsih; Eko Sudarmanto
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.699

Abstract

Purpose – The purpose of this research is to look at how factors like environmental performance, company size, and management ownership affect ROA, a measure of financial success. Additionally, this study investigates the moderating role of intellectual capital, as measured by the Value Added Intellectual Coefficient (VAIC), in the relationship between these variables and monetary results. Methods – In order to compile secondary data for this quantitative research, the annual reports and sustainability reports of consumer non-cyclical enterprises listed on the Indonesia Stock Exchange were examined between 2019 and 2023. Fifteen businesses were included for the study since they were part of the purposive sample. In order to examine the direct and indirect impacts of the variables on one another, the data was analysed using Moderated Regression Analysis (MRA). Findings – Environmental performance has a detrimental effect on financial success, but company size and management ownership have a favourable and substantial effect. Also, by making environmental performance less of a factor and increasing the positive effects of firm size and managerial ownership on financial success, intellectual capital acts as a positive moderator of these interactions. Research implications – According to the results, companies' long-term financial success and sustainability efforts may be bolstered by efficient management of intellectual capital. Originality – Environmental performance, company size, managerial ownership, and financial success are all interrelated in the setting of consumer non-cyclical enterprises in Indonesia. This research adds to the literature by investigating how intellectual capital moderates these interactions.
Co-Authors Ahalik Ahalik Ahmad Badawi Ahmad Eko Saputro Ahmad Zaki Mubarok Ali Nurdin Siregar Asep Suhendar Chairul Suhendra Danto Sukmajati Denardo Denardo Dewi Mariam Widiniarsih Diaz Priantara Dwi Fitrianingsih Dwi Saleha Eko Sudarmanto Eko Sudarmanto Fadilla Muhammad Mahdi Fahry Reza Fenty Astrina Fitria Madaniah Prasetyo Hendi Herdiansyah Indah Permata Dewi Junet Kaswoto Kimsen Kimsen Loso Judijanto M. Adhitya Wardhana Mega Arum Mos Indrawati Muhammad Abdul Rosid Mutia Pamikatsih Natalia Santoso Nikem Kurnia Ningsih Nurhasanah Nurhasanah Puguh Setiawan Reni Anggraeni Rr Anggraini Soemadi Sitti Rabiah Yusuf Sri Juminawati Triana Zuhrotun Aulia Tubagus Manshur Willy Nurhayadi Zakiyah Zakiyah Zulkifli Zulkifli