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All Journal International Journal of Engagement and Empowerment (IJE2)
Juhari Ali
Lecturer of Asia e Univearsity (AeU), Malaysia
Humanities Education Other

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STRENGTHENING FINANCIAL GOVERNANCE AND ACCOUNTING-BASED BUSINESS STRATEGIES TO ENHANCE THE COMPETITIVENESS OF TRADITIONAL MARKET TRADERS IN SUBANG JAYA (SS15) Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.270

Abstract

This community service program aimed to strengthen financial governance and accounting-based business strategies to enhance the competitiveness of traditional market traders in Subang Jaya (SS15), Malaysia. The program adopted a participatory and empowerment-based approach involving 25 traditional market traders from various small-scale business sectors. The implementation consisted of several stages, including needs assessment, training, mentoring, and evaluation. Data were collected using quantitative and qualitative methods through questionnaires, interviews, observations, and documentation. The effectiveness of the program was evaluated using pre-test and post-test analysis combined with thematic analysis. The results indicate significant improvements in financial governance, accounting practices, and strategic business capabilities among participants. Prior to the program, most traders demonstrated weak financial governance, including the absence of budgeting and poor separation between personal and business finances. After the intervention, the proportion of participants categorized as having good financial governance increased from 16% to 56%. In terms of accounting practices, participants showed substantial progress in recording transactions and preparing simple financial reports, with full implementation increasing from 16% to 60%. Furthermore, the ability of traders to formulate accounting-based business strategies improved significantly, as reflected in the increase of participants with high strategic capability from 16% to 52%.
STRENGTHENING GREEN ACCOUNTING LITERACY FOR THE INDONESIAN MIGRANT WORKERS ASSOCIATION IN PETALING JAYA, SELANGOR, MALAYSIA TO PROMOTE SUSTAINABLE WORK PRACTICES Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.271

Abstract

This community service program aimed to strengthen green accounting literacy among members of the Indonesian Migrant Workers Association in Petaling Jaya, Selangor, Malaysia, in order to promote sustainable work practices and improve financial accountability. The program was designed to address the limited understanding of environmentally oriented accounting practices among migrant workers, particularly in relation to financial management, resource efficiency, and sustainable economic behavior. The implementation method consisted of training sessions, mentoring activities, interactive discussions, and practical simulations related to green accounting principles, simple financial recording, budgeting, and sustainable workplace practices. Participants were introduced to the importance of integrating environmental awareness into financial decision-making and daily economic activities. The results of the program indicate significant improvements in participants’ understanding and application of green accounting concepts. First, the program successfully strengthened participants’ awareness of sustainable financial governance, reflected in better budgeting practices, improved financial discipline, and increased understanding of environmentally responsible economic behavior. Second, participants demonstrated improved ability to implement accounting-based practices through systematic transaction recording and the preparation of simple financial reports that considered resource efficiency and sustainability aspects. Third, the program contributed to the enhancement of participants’ work competitiveness and adaptability by encouraging the use of financial information for planning, cost control, and sustainable decision-making. Overall, the program proved effective in increasing green accounting literacy and fostering sustainable work practices among Indonesian migrant workers in Malaysia.
Co-Authors Basrowi Basrowi Fitriyansyah Fitriyansyah Hidayatullah Hidayatullah Mohd Mizan bin Asalam Nani Rohaeni Nining Sulastri Kurnia Rahemee Rahemee Riani Puasarin Sari, Gema Ika Suseno, Bambang Dwi