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This Author published in this journals
All Journal International Journal of Economics, Accounting, and Management
Desak Nyoman Lia Lestari
Universitas Sriwijaya
Economics, Econometrics & Finance

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Systematic Literature Review (SLR): The Application of Balanced Scorecard Strategy on Financial Performance in the Food and Beverage Industry in Indonesia Desak Nyoman Lia Lestari; Belandina Anita Sere Sihombing; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.895

Abstract

The implementation of the Balanced Scorecard (BSC) strategy in the food and beverage sector holds high relevance, given this sector's significant contribution to Indonesia's economy. Although extensive research has been conducted on BSC, understanding of its impact on financial performance within the Indonesian context remains limited. This study aims to examine the effect of the learning and growth perspective and the customer perspective within the BSC framework on the financial performance of companies in Indonesia's food and beverage sector. Research data was sourced from Google Scholar and Semantic Scholar for publications from 2019 to 2024. Of the 329 articles identified, six were selected as primary data sources for further analysis. The results are expected to provide valuable insights for company management in implementing BSC to enhance financial performance, and serve as a reference for future research in this area. This study employs a survey design by distributing structured questionnaires to respondents from companies in the food and beverage industry. The sampling technique used is stratified sampling, with data analysis carried out through descriptive statistics and simple linear regression. The findings indicate that both BSC perspectives have a positive and significant impact on financial performance, with the learning and growth perspective and the customer perspective each demonstrating significant influence
Systematic Literature Review (SLR): Transparency And Accountability In Village Financial Management Desak Nyoman Lia Lestari; I Gusti Made Darma
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.938

Abstract

Village financial management plays a crucial role in supporting sustainable development and enhancing community welfare. With the enactment of Law No. 6 of 2014, villages in Indonesia have been granted autonomy to manage their finances, including the allocation and utilization of Village Funds. However, the primary challenges remain the lack of transparency and accountability, which often result in budget mismanagement and diminished public trust. This study adopts a systematic literature review (SLR) methodology, analyzing seven relevant studies on transparency, accountability, and village financial management. The findings reveal that transparency in disclosing information regarding the allocation and expenditure of village funds fosters greater community participation and enhances public trust. Furthermore, accountability—defined as adherence to legal regulations and compliance with government accounting standards—emerges as a critical factor in maintaining legitimacy and sustaining public confidence. The integration of technology, such as the Village Financial Information System (Sistem Keuangan Desa or Siskeudes), significantly bolsters both transparency and accountability by streamlining financial processes and enabling real-time monitoring. Additionally, effective village financial management necessitates a synergistic approach, combining the technical precision of accounting practices with the participatory and inclusive nature of public administration. Community involvement is identified as a cornerstone of this system, ensuring a responsive and sustainable framework for financial oversight and governance. This research underscores the importance of aligning technical and social dimensions in village financial management to achieve governance that is both effective and sustainable
Co-Authors Belandina Anita Sere Sihombing Fuadah, Lukluk I Gusti Made Darma