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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Social Entrepreneurship and Creative Technology Ascendia: Journal of Economic and Business Advancement Prosperia: Journal of Economic Development, Accounting, and Global Markets Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Mahfud Heru Fatoni
Universitas Terbuka
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Public Financial Transparency and Accountability: A Normative Analysis of International Reporting Standards Mahfud Heru Fatoni; Diana Widhi Rachmawati
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 1 (2026): February: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4zr3xy22

Abstract

This study offers a normative–conceptual analysis of public financial transparency and accountability under international reporting standards. Drawing on public-sector accounting theory, regulatory governance, and political economy perspectives, it critically examines how transnational standard-setting regimes structure informational transparency, institutional answerability, and distributive consequences. A structured review of peer-reviewed scholarship and authoritative regulatory documents forms the analytical corpus, enabling thematic coding of dominant normative premises and embedded assumptions concerning materiality, stakeholder hierarchy, and public value. The findings identify a persistent tension between investor-oriented materiality constructs and broader democratic accountability claims, particularly in the context of accrual-based reforms and expanding sustainability disclosure frameworks. The analysis further demonstrates that transparency effects depend on enforcement capacity, institutional coherence, and alignment with domestic governance infrastructures rather than on formal adoption alone. By synthesizing doctrinal analysis with accountability theory, the article develops an integrated evaluative framework for assessing whether international reporting standards substantively strengthen public financial transparency or primarily institutionalize compliance within global regulatory architectures.
Community-Based Ecotourism Development and Sustainable Rural Entrepreneurship in Indonesia Fidya Pramesti; Randika Shafly Fawwaz; Mahfud Heru Fatoni; Aswanto Aswanto; Eko Sutrisno
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 1 (2026): : February: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tour
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/5ng0y838

Abstract

Community-based ecotourism has increasingly been promoted as a strategic pathway for fostering sustainable rural development, yet empirical evidence explaining how it systematically enables sustainable rural entrepreneurship remains limited, particularly in developing country contexts. This study examines the relationship between community-based ecotourism development and sustainable rural entrepreneurship in Indonesia, emphasizing the roles of participation, local governance, and environmental management. Employing an empirical quantitative design, data were collected from rural tourism communities managing ecotourism destinations through structured questionnaires administered to community entrepreneurs, cooperative leaders, and local managers. The data were analyzed using Partial Least Squares Structural Equation Modeling to assess measurement validity and test structural relationships among latent constructs. The findings demonstrate that community-based ecotourism development has a significant positive effect on sustainable rural entrepreneurship, reflected in enhanced economic viability, social value creation, and environmental orientation of rural enterprises. The results further reveal that collective learning, social capital, and institutional embeddedness mediate this relationship, transforming tourism activities into resilient and adaptive entrepreneurial systems. The study contributes to the literature by empirically positioning community-based ecotourism as a developmental platform that integrates governance, entrepreneurship, and sustainability, offering practical insights for rural development policy and community empowerment strategies.
Leveled Managerial Training of Central Java Cooperative and Micro, Small and Medium Enterprises (MSMEs) Training Center: Key to Success of Central Java MSMEs Upgrading Mahfud Heru Fatoni
Journal of Social Entrepreneurship and Creative Technology Vol. 1 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jseact.v1i2.1429

Abstract

In recent decades, the role of Micro, Small, and Medium Enterprises (MSMEs) in supporting the national economy has been increasingly recognized. The purpose of this study is to evaluate the impact of the tiered managerial training program of the Central Java Cooperative & MSMEs Training Center on the managerial capabilities of MSMEs and how this program contributes to increasing the scale of their businesses. In addition, this study also aims to provide recommendations for strategies to improve the effectiveness of similar training in the future in order to optimally encourage MSMEs towards a larger and more competitive business scale. The research method used in this study is descriptive qualitative, the data used in this study were collected through various techniques, including observation, in-depth interviews, and document analysis. The results of the study showed a positive impact of the training. an increase in the average turnover of participants, which reached 224%, an increase in participant assets by 168%, an increase in the number of workers recruited by training participants reaching 209%. Through strategies that include strengthening the global market-oriented curriculum, more sustainable mentoring, integration of digital technology, strengthening alumni networks, focusing on product innovation, cooperation with financing institutions, and data-based evaluation, the effectiveness of this training can be further improved.
AI Capability and SME Business Model Innovation: An Integrative Review Hasan Ahmad; Mahfud Heru Fatoni; Diganta Hatiboruah
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/0mkq7f07

Abstract

This study examines how artificial intelligence (AI) capability is associated with business model innovation and competitive advantage in small and medium-sized enterprises (SMEs), distinguishing AI-related resources from organizational capabilities and contextual conditions. An integrative literature review synthesized 32 scholarly publications issued between 2007 and 2026, selected for their relevance to AI capability, dynamic capabilities, business model innovation, and firm performance. A theory-guided thematic synthesis organized the evidence into resource and capability foundations, organizational conversion mechanisms, boundary conditions, and strategic outcomes. The reviewed literature identifies technological infrastructure, data resources, and human expertise as important foundations of AI capability, while leadership, organizational learning, governance, and data-driven culture shape the organizational utilization of these resources. Business model innovation is identified as a potential intermediary mechanism involving changes in value proposition, value creation and delivery, and value capture. Environmental dynamism, sustainability orientation, organizational adaptability, and external integration influence the applicability of these relationships. The review develops a capability-to-business-model pathway that distinguishes AI resource foundations, capability utilization, organizational conversion processes, business model changes, and context-dependent competitive outcomes. Its contribution lies in clarifying construct boundaries and integrating previously separated explanations of AI-related organizational value in SMEs. The findings support differentiated, resource-sensitive approaches to AI adoption, although the conceptual synthesis does not establish causal effects or uniform performance benefits across firms.  
Co-Authors Aswanto Aswanto Diganta Hatiboruah Eko Sutrisno Fidya Pramesti Hasan Ahmad Rachmawati, Diana Widhi Randika Shafly Fawwaz