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All Journal Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) Jurnal Abdimas Bina Bangsa West Science Journal Economic and Entrepreneurship
Atmaja, Sukarta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ARGO WISATA DALAM MEWUJUDKAN KEUNGGULAN BERSAING DESA DENGAN METODE PARTICIPATORY RURAL APPRAISAL (PRA) Abdi Khairusy, Mirza; Prameswari, Yuda Nabella; Putra, Alfian Prayana Ardie; Ferial, Linardita; Atmaja, Sukarta
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1220

Abstract

This community service activity aims to explore potential in efforts to realize sustainable development goals (SDGs) using the participatory rural appraisal (PRA) method in Pengawinan Village, Bandung District, Serang Regency, Banten Province. Ecotourism, heritage tourism, rural/farm tourism, and community tourism are steps that need to be developed to create a competitive tourist village. The involvement of each party in this program must work together so that the Bandung District area, especially Pengawinan Village, has an attraction at both local, national and international levels
MERGERS IN HIGHER EDUCATION FOR SUSTAINABLE DEVELOPMENT: A SYSTEMATIC LITERATUR REVIEW Ardie Putra, Alfian Prayana; Khairusy, Mirza Abdi; Prameswari, Yuda Nabella; Atmaja, Sukarta
Jurnal Manajemen dan Bisnis Vol 7 No 1 (2025): JUMANIS - BAJA Jurnal Manajemen dan Bisnis Banten Jaya Prodi Kewirausahaan Fakult
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v7i1.3907

Abstract

This paper discusses sustainable development issues in the higher education sector from the higher education perspective. Higher Education Institutions (HEIs) are important actors in achieving the Sustainable Development Goals (SDGs) and the 2030 Agenda set by the United Nations General Assembly in 2015. This paper aims to conceptualize impacts of higher education institutions (HEIs) on sustainable development (SD), This review aims to provide the available constructive literature on merger higher education with a theoretical and empirical background published during the past 5 years, from January 2019- November 2024, to identify impack merger higher education to sustnaible development and factors marger higher education. The author searched for articles in two databases(Scopus and Proquest). The contribution of this research becomes a reference in understanding impack merger higher education to sustnaible development and determining the factors of merger in higher education.
ANALISIS PERAN AUDIT INTERNAL DALAM UPAYA PENCEGAHAN FRAUD haerani, anggi; Nuraisiah, Rohaelis; safitri, iin; Atmaja, Sukarta; Putra, Alfian Prayana Ardie
Jurnal Manajemen dan Bisnis Vol. 7 No. 2 (2025): JUMANIS - BAJA Jurnal Manajemen dan Bisnis Banten Jaya Prodi Kewirausahaan Faku
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/aeasma72

Abstract

Kasus kecurangan dalam laporan keuangan semakin sering terjadi di Indonesia, seiring dengan kompleksitas dunia bisnis yang terus berkembang dan meningkatnya peluang investasi. Perusahaan berupaya menyajikan laporan keuangan yang menarik untuk menarik perhatian para investor. Terdapat tiga faktor utama dalam segitiga kecurangan yang mendorong individu untuk melakukan penipuan. Penelitian ini menggunakan metode studi pustaka, merujuk pada penelitian sebelumnya serta berbagai sumber terkait seperti buku, artikel, dan berita. Hasil penelitian menunjukkan bahwa sistem pengendalian internal yang baik dan terstruktur dapat membantu mendeteksi kecurangan. Selain itu, penerapan prinsip-prinsip tata kelola perusahaan yang baik serta penanaman nilai-nilai positif dapat mendukung terciptanya perusahaan yang sehat dan mencegah terjadinya penipuan. Penelitian ini terbatas pada konsep sistem pengendalian internal, tata kelola perusahaan yang baik, kecurangan, serta artikel-artikel yang membahas isu ini.
The Influence of Financial Literacy, Digital Innovation, and Entrepreneurial Orientation on the Performance of MSMEs in the Post-Pandemic Era in Indonesia ADEBOWALE, Israel Olukayode; Atmaja, Sukarta; Puspitasari, Ria; Amalia, Dewi; Octasylva, Annuridya Rosyidta Pratiwi
West Science Journal Economic and Entrepreneurship Vol. 4 No. 01 (2026): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v4i01.2637

Abstract

The post-pandemic era has brought significant challenges and opportunities for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in terms of financial management, digital adaptation, and strategic orientation. This study examines the influence of financial literacy, digital innovation, and entrepreneurial orientation on MSME performance in the post-pandemic context. A quantitative research approach was employed, with data collected from 135 MSME owners and managers using a structured questionnaire measured on a Likert scale. The data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) version 25. The results indicate that financial literacy has a positive and significant effect on MSME performance, demonstrating the importance of sound financial knowledge and management skills in supporting business recovery. Digital innovation is found to have the strongest positive influence on performance, highlighting the critical role of digital technology adoption in enhancing competitiveness and market reach. Entrepreneurial orientation also shows a significant positive effect, emphasizing the importance of innovativeness, proactiveness, and risk-taking in navigating post-pandemic uncertainty. Simultaneously, financial literacy, digital innovation, and entrepreneurial orientation significantly explain variations in MSME performance. These findings suggest that strengthening internal capabilities through integrated financial education, digital capacity building, and entrepreneurship development is essential for improving MSME resilience and sustainable growth in Indonesia’s post-pandemic economy.
Co-Authors ADEBOWALE, Israel Olukayode Dewi Amalia Haerani, Anggi Juniansha, Dedi Linardita Ferial, Linardita Mirza Abdi Khairusy Nuraisiah, Rohaelis Octasylva, Annuridya Rosyidta Pratiwi Putra, Alfian Prayana Ardie Ria Puspitasari Safitri, Iin Yuda Nabella Prameswari