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All Journal Loquen: English Studies Journal Aptisi Transactions on Management Ilomata International Journal of Tax and Accounting Jurnal Pengabdian Masyarakat Asia Ilomata International Journal of Management International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Borobudur Educational Review Jurnal Manajemen Bisnis, Akuntansi dan Keuangan International Journal of Science and Environment Amkop Management Accounting Review (AMAR) Riwayat: Educational Journal of History and Humanities Jurnal Ar Ro'is Mandalika (Armada) JER Atestasi : Jurnal Ilmiah Akuntansi Jurnal Manajemen Strategis: Jurnal Mantra Lentera Negeri
Sari, Gema Ika
Universitas Bina Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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DESKTOP-BASED CASH INFORMATION SYSTEM FOR ENGGAL PINTU WORKSHOP Putra, Candra Basroni; Sari, Gema Ika; Tresnawati, Shandy
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.426

Abstract

The study is to examine, formulate, execute, and evaluate the accounting information system for cash receipts and disbursements at Bengkel Enggal Pintu. The study's approach is descriptive-analytical, using tools such as observation, interviews, and literature reviews. The design technique employed in this study is the waterfall model, which has phases for system design, need analysis, code development, program testing, and system implementation. The SDLC (System Development Life Cycle) strategy is utilized to design the system. This research included observation, interviews, and literature reviews as data collection methods. The PIECES approach is used to do the analysis. The cash receipts and expenditures information system at Bengkel Enggal Pintu was made using software that makes it easy for users to enter data. The author used Visual Studio 2022 for programming, MySQL for the database, and Crystal Reports for information reporting. The User Acceptance Test (UAT) is used to test the system utilizing black-box testing methods. This system may help with data entry, generate reports on cash collections and expenses, and support other purposes, while ensuring data accuracy and completeness.
The Effect Of Capital Structure And Intellectual Capital On Economic Value Added With Profitability As An Intervening Variable In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange Rahayu, Reza Ajeng; Sutisna, Sutisna; Sari, Gema Ika
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3549

Abstract

In the business world, creating value and wealth for shareholders is the primary goal. Traditional financial statements are often criticized for not fully accounting for the total cost of capital, including the cost of equity capital, which led to the emergence of modern performance measures like Economic Value Added (EVA) that are considered more comprehensive. However, research shows the volatility of EVA values in primary consumer goods sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2020 and 2022-2024 periods, which even showed a negative figure in 2024. This indicates a decrease in company value and an inability to create additional economic value above the cost of capital. This issue highlights the importance of researching the factors that influence it, such as capital structure and intellectual capital. This study aims to analyze the effect of capital structure and intellectual capital on Economic Value Added (EVA), with profitability (Return on Equity) as an intervening variable, in primary consumer goods sector companies listed on the IDX during the 2019-2020 and 2022-2024 periods. This quantitative research uses secondary data from financial statements and applies the panel data regression analysis method to test the relationship between variables. The results of this study are expected to provide a comprehensive understanding for company management and stakeholders on how efficient financial strategies and intellectual capital management can contribute to the creation of economic value added.
Financial Management of MSMEs: Cost Control Strategies and Profit Improvement Amid Economic Uncertainty Subranta, Aris; Sari, Gema Ika; Dzikri, Ahlu
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1935

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet they remain vulnerable to economic uncertainty caused by global crises, supply chain disruptions, and policy shifts. These challenges emphasize the need for effective financial management strategies to ensure sustainability and profitability. This study aims to identify cost control strategies, evaluate the role of digital innovation and business model adaptation in profit improvement, and propose a holistic financial management framework for MSMEs. Using a qualitative approach with a literature review design, data were collected from scholarly journals, research reports, and policy documents published in the last five years, supported by relevant classical works. Content analysis was applied to identify patterns and relationships among financial practices, cost efficiency, and profit sustainability. The findings reveal that cost discipline, including zero-based budgeting, inventory optimization, and supplier negotiations, is critical for maintaining liquidity and operational efficiency during crises. At the same time, digital innovation—through e-commerce, QRIS-based payments, and cloud accounting—reduces transaction costs and expands market reach, while business model adaptation ensures income diversification and resilience. Importantly, financial literacy among MSME owners strengthens the integration of these strategies, enabling them to respond adaptively to uncertainty. The study concludes that a holistic model combining cost control, digital transformation, and reinvestment in financial and human capital offers MSMEs a sustainable pathway to resilience and long-term profitability.
Studi Fenomenologi Integrasi Biodiversity Accounting dalam Model Bisnis Keberlanjutan UMKM Madu Teuweul Arianto, Bambang; Sari, Gema Ika
Jurnal Manajemen Strategis: Jurnal Mantra Vol. 2 No. 01 (2025)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmt.v2i01.2269

Abstract

This study aims to analyze the integration of biodiversity accounting in the sustainability business model for Micro, Small, and Medium Enterprises (MSMEs) of Teuweul Honey. This is because preserving biodiversity in a business context can enhance business competitiveness. Thus, the concept of biodiversity accounting can be applied in the operations of MSMEs based on natural resource ecosystems. This study employs a phenomenological approach with the Interpretative Phenomenological Analysis (IPA) method. Data were obtained through in-depth interviews and observations with categories based on the statements of the research subjects. This study involved three subjects who were Teuweul Honey farmers in Serang Regency. The research subjects stated that the integration of biodiversity accounting in the sustainability business model of MSMEs of Teuweul Honey contributed to increasing profits in business management, preserving natural resource ecosystems, and biodiversity, and strengthening the added value of products. This study also found that there was an increase in transparency in reporting environmental and social impacts in the context of MSMEs which could be one of the strengthening of consumer preferences.
The effect of audit systems and internal control on auditor non compliance: the mediating role of audit detection errors Fitriyansyah, Fitriyansyah; Sari, Gema Ika; Suadma, Udin
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991700

Abstract

This study examines the persistent issue of auditor non-compliance in local government institutions despite the formal implementation of audit systems and internal control mechanisms. Although regulatory frameworks and supervisory structures have been established, practical weaknesses remain evident, particularly in audit detection errors. The purpose of this research is to analyze the effects of system audits and internal control on auditor non-compliance, and to investigate the mediating role of audit detection errors in regional government agencies of Pandeglang Regency. A quantitative explanatory approach was employed using data collected from 96 respondents through structured questionnaires. The data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS). The results indicate that system audits and internal control significantly reduce audit detection errors and auditor non-compliance. Detection errors have a positive and significant effect on auditor non-compliance and partially mediate the relationships between governance mechanisms and compliance behavior. These findings highlight that improving detection capability is crucial for strengthening audit quality and public sector accountability.
THE EFFECT OF COMPANY SIZE, AUDIT COMMITTEE, BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS ON COMPANY VALUE Hanifah, Hana; Sari, Gema Ika; Awaliyah, Dini
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.455

Abstract

Finding out whether the Board of Directors, Board of Commissioners, Audit Committee, and Company Size significantly impact Firm Value in Primary Consumer Goods (Non-Cyclical Consumption) Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 Period is the main objective of this research. As supplementary data, this study uses financial data available on the Indonesia Stock Exchange website (www.idx.co.id). As a result of using purposeful sampling, 77 core consumer goods businesses were included in the sample. Multicollinearity, autocorrelation, normality, and heteroscedasticity tests were among the data-preparation tests. The method used to analyse the data included multiple linear regression, correlation, coefficient of determination, partial t-testing, and simultaneous F-tests. According to the study's findings, there is a partial impact of the Board of Directors variable on Company Value, a partial impact of the Board of Commissioners variable on Company Value, an impact of the Audit Committee variable on Company Value, an impact of Company Size on Company Value, and a combined impact of the Board of Directors, the Board of Commissioners, company size, and audit committee on Company Value.
The role of information technology in improving the performance of village owned enterprises Suadma, Udin; Sari, Gema Ika; Rustandi, Tata
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991710

Abstract

This study examines the role of information technology (IT) in improving the performance of rural enterprises, with a specific focus on Village-Owned Enterprises (BUMDes) in Banten Province, Indonesia. While digital transformation has reshaped business practices, many rural enterprises continue to rely on manual systems, limiting efficiency, transparency, and competitiveness. This study adopts a qualitative narrative literature review approach to synthesize existing knowledge on IT adoption and organizational performance in rural enterprise contexts. The review draws on approximately 30–40 academic sources published between 2014 and 2026, including peer-reviewed journal articles, books, and institutional reports retrieved from databases such as Google Scholar, Scopus, and SINTA. Data were analyzed using content and thematic analysis to identify recurring patterns and conceptual relationships. The review identifies four dominant themes linking IT adoption to rural enterprise performance: operational efficiency, data-informed decision-making, financial transparency, and business competitiveness. Rather than providing direct empirical evidence, this study integrates prior findings to develop a conceptual framework that explains how IT contributes to performance improvement under varying levels of digital readiness. The study contributes by offering a synthesized and integrative perspective on IT adoption in rural enterprises and by proposing a framework that highlights the roles of digital literacy, infrastructure readiness, and institutional support as enabling conditions. However, as a literature-based review, this study does not establish causal relationships and should be interpreted as a conceptual foundation that requires further empirical validation.
EMPOWERMENT OF FINANCIAL LITERACY AND ACCOUNTING DIGITALIZATION FOR TRADITIONAL MARKET TRADERS ASSOCIATIONS AT DAMNOEN SADUAK FLOATING MARKET, THAILAND Bambang Dwi Suseno; Gema Ika Sari; Sasithorn Suwandee; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Riani Puasarin; Fitriyansyah Fitriyansyah; Nani Rohaeni
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.268

Abstract

This community service program aims to enhance financial literacy and promote accounting digitalization among traditional market traders at Damnoen Saduak Floating Market, Thailand. The program was designed to address key challenges faced by traders, including limited financial knowledge, lack of proper financial record-keeping, and low adoption of digital tools. A participatory and capacity-building approach was employed, consisting of needs assessment, training, mentoring, and evaluation using a pre-test and post-test design. The results show a significant improvement in participants’ financial literacy, as well as their ability to prepare simple financial statements and manage business finances more effectively. In addition, the adoption of digital accounting tools increased substantially, indicating a positive shift toward digital transformation. These findings demonstrate that structured community service interventions can effectively empower small-scale traders, improve their financial management practices, and enhance their competitiveness in the digital economy. However, continuous assistance and follow-up programs are necessary to ensure sustainability and long-term impact.
EMPOWERMENT OF FINANCIAL MANAGEMENT AND UTILIZATION OF ARTIFICIAL INTELLIGENCE TO SUPPORT GLOBAL MARKET PENETRATION AT BIG BEE FARM AGRITOURISM, THAILAND Gema Ika Sari; Bambang Dwi Suseno; Sasithorn Suwandee; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Riani Puasarin; Fitriyansyah Fitriyansyah; Nani Rohaeni
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.269

Abstract

This Community Service Program (PkM) aims to empower financial management practices and optimize the utilization of Artificial Intelligence (AI) to support global market penetration at Big Bee Farm Agritourism, Thailand. The program addresses key challenges such as weak financial governance, limited digital literacy, and low adoption of advanced technologies that hinder the competitiveness of agritourism enterprises in the global market. A participatory approach was applied through field observation, training, mentoring, and evaluation involving management and staff of the agritourism  business. The implementation of the program focused on strengthening financial management capacity, enhancing digital literacy, and introducing AI-based tools for business operations, marketing, and customer engagement. The results indicate significant improvements in financial recording systems, budgeting awareness, and financial transparency. In addition, participants demonstrated increased understanding and initial application of digital technologies and AI in supporting business activities, particularly in marketing and data utilization. Furthermore, the program contributed to expanding the business’s global market orientation through improved digital promotion strategies and enhanced readiness for international competitiveness. Although AI integration is still in the early stage, the initiative successfully initiated a transformative shift toward technology-driven agritourism management. Overall, the program demonstrates that the integration of financial empowerment and digital innovation plays a crucial role in strengthening the sustainability and global competitiveness of agritourism enterprises.
STRENGTHENING FINANCIAL GOVERNANCE AND ACCOUNTING-BASED BUSINESS STRATEGIES TO ENHANCE THE COMPETITIVENESS OF TRADITIONAL MARKET TRADERS IN SUBANG JAYA (SS15) Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.270

Abstract

This community service program aimed to strengthen financial governance and accounting-based business strategies to enhance the competitiveness of traditional market traders in Subang Jaya (SS15), Malaysia. The program adopted a participatory and empowerment-based approach involving 25 traditional market traders from various small-scale business sectors. The implementation consisted of several stages, including needs assessment, training, mentoring, and evaluation. Data were collected using quantitative and qualitative methods through questionnaires, interviews, observations, and documentation. The effectiveness of the program was evaluated using pre-test and post-test analysis combined with thematic analysis. The results indicate significant improvements in financial governance, accounting practices, and strategic business capabilities among participants. Prior to the program, most traders demonstrated weak financial governance, including the absence of budgeting and poor separation between personal and business finances. After the intervention, the proportion of participants categorized as having good financial governance increased from 16% to 56%. In terms of accounting practices, participants showed substantial progress in recording transactions and preparing simple financial reports, with full implementation increasing from 16% to 60%. Furthermore, the ability of traders to formulate accounting-based business strategies improved significantly, as reflected in the increase of participants with high strategic capability from 16% to 52%.
Co-Authors Abdur Rahman Irsyadi Ahmad Riadudin Ahmad Suhaili Ahmad Suhaili Ahmad Suhaili Anggriawan, Muhammad Angga Atik Budi Paryanti Awaliyah, Dini Azimi Faqqihuddin Arsyad Azmi Afifah Bambang Arianto Basrowi Basrowi Daito, Apollo Dian Novitasari Dzikri, Ahlu Eko Prasetyo Ela Melinda Elly K. N., Nabila Elly K.N, Nabila Fahrurozi fatimah Fatimah Fitriyansyah Fitriyansyah Fitriyansyah, Fitriyansyah Furtasan Ali Yusuf Habsyi, Muhamad Anton Hana Hanifah, Hana Hayadi, Herawan Herwadi, Dwi Juni Arti Hidayatullah Hidayatullah Hidayatullah Hidayatullah hidayatullah, Hidayatullah hidayatullah Hidayatulloh Indriana Puspitasari Jayadi, B. Herawan Juhari Ali Kawuri, Sri khaeruman Kusuma, Bayyu Indra Lesfandra Lesfandra Lesfandra, Lesfandra Maharani, Silvia Mamay Komarudin Mohamad Husni, Mohamad Mohd Mizan bin Asalam Muafidah, Muafidah Muhammad Fahmi Baehaqi Muhammad Fahri Ali Nani Rohaeni Nining Sulastri Kurnia Putra, Candra Basroni Rahayu, Reza Ajeng Rahemee Rahemee Rahmadiana Raman Raman, Raman Riani Puasarin Rosidawati Nur, Dewi Rustandi, Tata Sahroni, Sahroni Sasithorn Suwandee Setiawati, Erlina Silvia Maharani Siti Hamdiah Subranta, Aris Suparmoko, Muhamad Suseno, Bambang Dwi Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Tresnawati, Shandy Tri Widyastuti Udin Suadma Uli Wildan Nuryanto