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All Journal Moneter : Jurnal Keuangan dan Perbankan Sinergi International Journal of Economics Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Azli Fahrizal
Universitas Malahayati
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENDAMPINGAN DIGITALISASI MARKETING DAN SOSIALISASI PENGELOLAAN LAPORAN KEUANGAN DENGAN MENINGKATKAN KINERJA PADA UMKM SIOMAY A’A DI BANDAR LAMPUNG Ritali Evi Mudrikah; Azli Fahrizal; Daristi Julia Saputri; Putri Andini; Lestari Lestari; Aji Santosa; Malik Maulana Kemal
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1632

Abstract

Program Pengabdian Kepada Masyarakat ini diimplementasikan dengan objektif fundamental untuk mengidentifikasi problematika komunitas lokal, dengan orientasi pada optimalisasi kualitas hidup serta transformasi paradigma dalam dimensi materil dan non-materil. Secara simultan, program ini diarahkan pada pengembangan kapabilitas mahasiswa dalam penguasaan sains, teknologi, dan seni, serta kultivasi dedikasi dan responsibilitas terhadap prospek nasional sebagai manifestasi Tri Dharma Perguruan Tinggi. Eksekusi program terealisasi pada 15 November 2024, mengusung tema Pendampingan Digitalisasi Marketing dan Sosialisasi Pengelolaan Laporan Keuangan dengan fokus pada peningkatan performansi operasional UMKM Siomay A'a di Bandar Lampung. Inisiasi program ini diproyeksikan untuk mengkatalisasi pemahaman partisipan mengenai signifikansi implementasi sistem pelaporan keuangan berbasis SAK EMKM, mengingat minimnya apresiasi pelaku usaha terhadap urgensi administrasi finansial, sehingga memerlukan intervensi dalam bentuk pelatihan pencatatan keuangan. Selain itu, program ini menekankan urgensi adopsi digital marketing sebagai instrumen optimalisasi sistem pemasaran untuk ekspansi market share dan akselerasi efektivitas aktivitas penjualan. Metodologi yang diimplementasikan berbasis pada pendekatan instruksional melalui eksposisi materi secara langsung, memfasilitasi pemahaman komprehensif dan interaksi dialogis dengan partisipan.
Enhancing Good Corporate Governance to Shape the Impact of Corporate Internet Reporting and Green Accounting on Firm Value: Evidence of Energy Companies in Indonesia Citrawati Jatiningrum; Murni Indah Sari; Azli Fahrizal; Iing Lukman
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3084

Abstract

This study aims to examine the effect of Corporate Internet Reporting (CIR) and Green Accounting (GA) on firm value, with Good Corporate Governance (GCG) serving as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange. The study adopts a quantitative research design using secondary data derived from annual reports, sustainability reports, and corporate governance disclosures. The sample was determined through purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that Corporate Internet Reporting has a significant negative effect on firm value, whereas Green Accounting has a significant positive effect on firm value. Furthermore, the main finding of this study is that Good Corporate Governance moderates the relationship between Corporate Internet Reporting and Green Accounting and firm value. These findings suggest that effective corporate governance enhances the credibility and usefulness of corporate disclosures and strengthens environmental accounting practices. Evidence also indicates that energy sector companies need to improve the quality of Corporate Internet Reporting, consistently implement Green Accounting, and strengthen risk management and the implementation of Good Corporate Governance to increase investor confidence and Firm Value.
Exploring Entrepreneurial Sustainability: Trends, Drivers, and Future Directions Yuni Ekawarti; Kristian Chandra; Lisa Hermawati; Iing Lukman; Azli Fahrizal
Sinergi International Journal of Economics Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v4i3.1074

Abstract

Introduction: Entrepreneurial sustainability has emerged as an important research domain that integrates entrepreneurship with environmental, social, and economic sustainability objectives. Despite the growing number of publications, previous bibliometric studies remain fragmented, limited in temporal coverage, and provide insufficient understanding of the intellectual structure, thematic evolution, and future research directions of entrepreneurial sustainability. Methods: This study employed a Systematic Literature Review (SLR) combined with bibliometric analysis following the PRISMA framework. Data were collected from the Scopus database, yielding 1,932 publications, which were systematically screened to obtain 876 eligible articles. Bibliometric mapping was conducted using VOSviewer through keyword co-occurrence, overlay visualization, and density visualization to identify research themes, intellectual structures, and emerging trends. Results: The bibliometric analysis identified 8 major thematic clusters representing the intellectual structure of entrepreneurial sustainability research. Sustainability, circular economy, digital transformation, and supply chain management emerged as the dominant research themes. Overlay visualization revealed a significant shift from conceptual sustainability toward digital transformation, sustainable, and business performance in recent years, particularly in developing countries. Density visualization further indicated that sustainable finance, eco-tourism, international entrepreneurship, and creative industries remain underexplored research areas, presenting opportunities for future investigation. Conclusion: Entrepreneurial sustainability has evolved into an increasingly interdisciplinary research field driven by digitalization and sustainability transitions. This study contributes by providing a comprehensive bibliometric overview of research evolution over three decades and identifying emerging themes and research gaps. The findings offer valuable guidance for researchers, policymakers, and practitioners in developing evidence based strategies and future research agendas to promote sustainable entrepreneurship.
Co-Authors Aji Santosa Citrawati Jatiningrum Daristi Julia Saputri Iing Lukman Kristian Chandra Lestari Lestari Lisa Hermawati Malik Maulana Kemal Murni Indah Sari Putri Andini Ritali Evi Mudrikah Yuni Ekawarti