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All Journal Jurnal Penelitian dan Pengabdian Masyarakat
Bustanul Ulum
Universitas Gresik Jawa Timur
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Manajemen Keuangan dalam Usaha Kecil dan Menengah: Perspektif Economic Growth dan Economic of Scale Bustanul Ulum; Mochamad Syafii; Adiba Fuad Syamlan
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/1crr9w34

Abstract

This study aims to explore financial management practices in small and medium enterprises (SMEs) and understand the meaning, experiences, and strategies used by entrepreneurs in managing finances. This study uses a qualitative approach with a phenomenological design to explore the subjective experiences of SME entrepreneurs. Data sources were collected through several stages of data collection from SME entrepreneurs selected using purposive and snowball sampling techniques. The results reveal several key themes, namely limited understanding of financial management, mixing personal and business finances, the influence of social and cultural factors, experience-based adaptive strategies, and the low utilization of digital technology in financial management. These findings indicate that SME financial practices are not only influenced by technical factors but also by social, cultural, and psychological aspects
AI in Indonesian Accounting Practices: Readiness, Ethical Challenges, and Financial Reporting Quality Firdaus Indrajaya Tuharea; Dini Ayu Pramitasari; Anisaul Hasanah; Bustanul Ulum
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/13kvsy32

Abstract

This study evaluates Indonesian accounting institutions' readiness for AI adoption, identifies key ethical issues, and assesses AI's impact on reporting quality. Employing a mixed-methods approach, the study gathered quantitative data via a survey of 120 professional accountants and financial managers, alongside qualitative insights from in-depth interviews with 10 key informants across academia, practice, and regulatory bodies. Data were processed using descriptive statistics and inductive thematic analysis. Findings reveal a moderate level of institutional readiness. While technological infrastructure and managerial support are strong, significant weaknesses exist in internal policy formulation and digital ethics training. Major ethical challenges include system accountability, algorithmic bias, and process transparency. Regarding reporting quality, AI enhances information relevance, reliability, and timeliness, though understandability remains reliant on human interpretation.
Co-Authors Adiba Fuad Syamlan Anisaul Hasanah Dini Ayu Pramitasari Firdaus Indrajaya Tuharea Mochamad Syafii