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All Journal Easta Journal of Innovative Community Services Advances: Jurnal Ekonomi & Bisnis
Adriani Lande
Fakultas Ekonomi dan Bisnis, Universitas Yapis Papua, Jayapura, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Role of Management Accounting Systems in Mediating the Impact of Digital Transformation on Corporate Strategic Decision-Making Arlan Tahir; Yana Ermawati; Kartim Kartim; Adriani Lande
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.895

Abstract

Purpose: This study aims to analyze the effect of Digital Transformation on Strategic Decision-Making and examine the mediating role of Management Accounting Systems in expedition service companies in Jayapura City. The study is grounded in Contingency Theory, Information Processing Theory, and Strategic Management Accounting Theory. Research Method: A quantitative approach with an associative design was employed. The population comprised 120 employees from 36 expedition companies in Jayapura City, of whom 107 were selected through purposive sampling. Data were collected using Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Results and Discussion: The findings reveal that Digital Transformation has a positive and significant influence on Strategic Decision-Making and Management Accounting Systems. Management Accounting Systems also positively affect Strategic Decision-Making and partially mediate the relationship between Digital Transformation and Strategic Decision-Making. These results indicate that the strategic benefits of digital transformation depend on the effectiveness of managerial information systems. Implications: Expedition companies should integrate digital transformation initiatives with Management Accounting Systems to enhance information quality and strategic responsiveness. Future studies may incorporate organizational and technological factors as additional mediators or moderators. Originality: This study highlights the mediating role of Management Accounting Systems in explaining how Digital Transformation enhances Strategic Decision-Making within expedition companies operating in Eastern Indonesia.
Penguatan Literasi Ekonomi Regional melalui FGD Review Perekonomian Papua 2024 dan Outlook 2025 Entar Sutisman; Pisi Bethania Titalessy; Siti Mariani; Adriani Lande; Ismail Noy; Fajar Rina Sejati; Herry Adi Setya Wibowo
Easta Journal of Innovative Community Services Vol 5 No 01 (2026): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v5i01.701

Abstract

Kegiatan pengabdian ini bertujuan memfasilitasi literasi ekonomi regional melalui FGD Review Perekonomian Papua 2024 dan Outlook 2025. Kegiatan dilaksanakan pada 13 Desember 2024 di Gedung Keuangan Negara Jayapura dengan narasumber dari Universitas Yapis Papua dan Universitas Cenderawasih, serta peserta dari pemerintah, perbankan, KADIN, akademisi, dan institusi terkait. Metode partisipatif mencakup paparan awal, diseminasi materi, dialog lintas institusi, dan sintesis isu; evaluasi dilakukan secara dokumentatif dan reflektif. Luaran yang dilaporkan berupa pertukaran pengetahuan dan sintesis enam kelompok isu: cakupan serta periode data; pertumbuhan, inflasi, dan risiko outlook; kualitas belanja; kredit dan pembiayaan UMKM; diversifikasi, sumber daya manusia, dan konektivitas; serta investasi, ketenagakerjaan, kemiskinan, dan pembangunan inklusif. Peta isu disajikan sebagai sintesis penulis, bukan keputusan kebijakan formal. Kegiatan membuka ruang interpretasi bersama, tetapi peningkatan pengetahuan peserta belum dapat disimpulkan karena tidak dilakukan pre-test dan post-test. Penyusunan policy note, pemantauan penggunaan tiga bulan setelah hasil dibagikan, dan forum semesteran dirumuskan sebagai usulan keberlanjutan. Proses FGD relevan untuk dibahas melalui kerangka knowledge co-production dengan manfaat yang dibatasi pada fasilitasi dan pertukaran pengetahuan.
Co-Authors Arlan Tahir Entar Sutisman Fajar Rina Sejati Herry Adi Setya Wibowo Ismail Noy Kartim Kartim Pisi Bethania Titalessy Siti Mariani Yana Ermawati