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All Journal Journal of Applied Finance & Accounting Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) Dhana
Ervina Waty
Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia
Economics, Econometrics & Finance

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The effect of business ecosystem and government regulation toward business agility: the role mediating of business model innovation in SMEs Ervina Waty; Idris Gautama So; Richardus Eko Indrajit; Sri Bramantoro Abdinagoro
Proceeding of the International Conference on Family Business and Entrepreneurship 2022: Proceeding of the 5th International Conference on Family Business and Entrepreneurship
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.836 KB) | DOI: 10.33021/icfbe.v2i1.3580

Abstract

SMEs have become the backbone of the Indonesian economy which is faced with various situations and conditions. The increasingly competitive business environment forces SMEs to be able to maintain their existence. This effort can be realized by developing a good business ecosystem with the support of government regulations. In addition, business model innovation is also worth considering the changing needs, wants, and demands of customers. This study aims to examine the effect of ecosystem business and government regulation toward business agility mediated by business model innovation. This study involved 100 SME culinary in Bali, Bandung, Surabaya, Yogyakarta, Semarang, Solo dan Jakarta which are selected using probability sampling technique. Data is obtained by distributing questionnaires to respondents through G-Form. The collected data is then analyzed using Path analysis assisted by the Smart PLS application. The result shows that the business ecosystem and government regulation and business model innovation have a significant positive effect toward business agility. Business model innovation can mediate the relationship of the business ecosystem to business agility and the relationship of government regulation to business agility. Business model innovation is influenced by Business ecosystem and Government Regulation by 68.8%, business ecosystem, Government Regulation and business model innovation affects business agility by 61.6%. Researchers who want to conduct research on similar topics can add other independent and dependent variables so that the results obtained are more coherent.
AUDIT PERFORMANCE, PROCESS AND QUALITY: EVIDENCE FROM BIG DATA ANALYTICS-DRIVEN AUDITS Ervina Waty
Journal of Applied Finance and Accounting Vol. 13 No. 1 (2026): Publish on June 2026
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v13i1.15395

Abstract

This study provides empirical evidence on the pathways of digital transformation in auditing, examining how Big Data Analytics (BDA) adoption influences audit quality through audit performance and the audit process within the highly regulated environment of Big Four firms in an emerging economy. Using a quantitative approach, survey data were collected from 254 active external auditors at Big Four accounting firms in Indonesia who have active involvement with BDA platforms. The empirical data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to test both direct relationships and dual-pathway mediations. The results reveal that Big Data Analytics has a positive and significant direct effect on audit performance and audit quality. Audit performance is also proven to significantly enhance audit quality and serve as a vital mediator between BDA and audit quality. However, BDA does not have a significant effect on the audit process, and the audit process does not influence audit quality or act as a mediator. Procedural automation without corresponding cognitive competency enhancement fails to deliver superior audit quality. Public accounting firms should avoid the "technological fallacy" of over-investing in rigid procedural workflows. Instead, strategic resources must be directed toward data-literacy training and cognitive upskilling to maximize auditor performance and successfully safeguard financial reporting credibility.
Implementation of Green Accounting as a Corporate Strategy in Supporting the Sustainable Development Goals (SDGs) Ervina Waty
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/qv9qnv39

Abstract

This study aims to analyze the implementation of green accounting as a corporate strategy to support the achievement of the Sustainable Development Goals (SDGs). The research method used is descriptive qualitative with data collection techniques through in-depth interviews, observation, and documentation in companies that have implemented sustainability reports. Data analysis was conducted using the Miles & Huberman model through data reduction, data presentation, and conclusion drawing. The results show that the implementation of green accounting in Indonesian companies is still partial and functions more as formal compliance than full integration into business strategy. Nevertheless, green accounting contributes significantly to the achievement of the SDGs, especially SDG 12 (Responsible Consumption and Production) and SDG 13 (Climate Action) through energy efficiency, waste management, and carbon emission reporting. The driving factors for the implementation of green accounting include regulations, investor pressure, and management awareness, while the obstacles faced are limited human resources, high investment costs, and the absence of standard operating procedures in Indonesia. This study confirms that green accounting can be a strategic instrument to support corporate sustainability and sustainable development.  
Co-Authors Abdinagoro, Sri Bramantoro Idris Gautama So Richardus Eko Indrajit