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All Journal Indonesia Journal of Engineering and Education Technology (IJEET) Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat
Luther Hasan Lase
Universitas Islam Syekh Yusuf
Humanities Civil Engineering, Building, Construction & Architecture Education Environmental Science Library & Information Science Mechanical Engineering Social Sciences Other

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Enhancing Financial Management Capabilities through Management and Accounting Training Luther Hasan Lase; Ristanto
Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2026): In Progress
Publisher : LPPM Akademi Teknik Adikarya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/inovasisosial.v4i1.257

Abstract

Financial management capability is a fundamental determinant of organizational sustainability and business performance, particularly for micro, small, and medium-sized enterprises (MSMEs) and community-based business actors. Despite its importance, many business owners continue to experience difficulties in budgeting, bookkeeping, financial reporting, cash flow management, and financial decision-making due to limited managerial and accounting competencies. Management and accounting training has therefore emerged as an effective educational intervention to improve financial literacy, strengthen managerial capabilities, and promote more accountable and transparent financial practices.This study aims to analyze the effectiveness of management and accounting training in enhancing participants' financial management capabilities, with particular emphasis on improving financial knowledge, bookkeeping skills, budgeting practices, financial reporting, and financial decision-making. This study employed a qualitative approach using a descriptive case study design. Data were collected through observations, semi-structured interviews, documentation, and participant reflections involving individuals who participated in management and accounting training programs. The data were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing, while data credibility was ensured through source triangulation and method triangulation. The findings indicate that management and accounting training significantly improved participants' understanding of financial management principles and strengthened their practical competencies in recording transactions, preparing financial statements, budgeting, and managing business cash flows. Participants also demonstrated greater awareness of the importance of separating personal and business finances, utilizing financial information for decision-making, and implementing systematic financial control. Furthermore, the training enhanced participants' confidence in managing business finances, increased accountability, and encouraged the adoption of more structured and sustainable financial management practices
The Influence of Financial Management on Organizational Performance Luther Hasan Lase; Ristianto
Indonesia Journal of Engineering and Education Technology (IJEET) Vol. 4 No. 1 (2026): on Progress
Publisher : AKADEMI TEKNIK ADI KARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/ijeet.v4i1.263

Abstract

Effective financial management plays a strategic role in improving organizational performance by ensuring the efficient allocation of resources, strengthening financial accountability, and supporting informed managerial decision-making. This study aims to examine the influence of financial management on organizational performance. A quantitative explanatory research design was employed using a survey approach. Data were collected from managers, financial officers, and administrative staff across various organizations through structured questionnaires distributed using proportional random sampling. The measurement instruments were tested for validity and reliability prior to hypothesis testing. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both the measurement model and the structural relationships between financial management and organizational performance.The findings reveal that financial management has a positive and statistically significant effect on organizational performance. Effective financial planning, budgeting, financial reporting, cash flow management, and internal financial control contribute substantially to enhancing organizational efficiency, operational effectiveness, accountability, and the achievement of strategic objectives. The structural model demonstrates strong explanatory power, indicating that improvements in financial management practices significantly increase organizational performance. These findings support the Resource-Based View (RBV), which emphasizes that sound financial management represents a valuable organizational capability capable of generating sustainable competitive advantages. The study concludes that organizations should strengthen financial governance through transparent budgeting systems, accurate financial reporting, digital financial management technologies, and continuous capacity development for financial personnel. Such initiatives are expected to improve organizational sustainability, accountability, and overall institutional performance.
Co-Authors Ristanto Ristianto