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All Journal Jurnal Sinar Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL International Journal of Health, Economics, and Social Sciences (IJHESS) Sinergi International Journal of Accounting and Taxation Proceeding of International Conference on Social Science and Humanity
Anggraeni, Rasmi Nur
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Reforming Fixed Asset Accounting in the Public Sector: Global Practices and Policy Insights Anggraeni, Rasmi Nur; Safitri, Awalina Dea; Adekunle, Ahmed Oluwatobi
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i4.714

Abstract

This narrative review explores the systemic challenges and reform strategies in fixed asset accounting within public institutions. It examines practices across valuation, depreciation, internal controls, and the implementation of international standards such as IPSAS. Findings reveal persistent issues including bureaucratic resistance, political interference, and outdated technologies. Countries with stronger institutional capacity and digital systems demonstrate better outcomes.This review contributes to the literature by synthesizing international best practices and highlighting policy-relevant insights for sustainable public asset management.
THE ROLE OF BUSINESS INTELLIGENCE IN BUSINESS DECISION-MAKING AT FINTECH STARTUPS Anggraeni, Rasmi Nur; Habibu, Rahmiwati; Nursiah; Raheni, Cahyaning; Suwedy
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 4 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i4.565

Abstract

Objective: This study examines how Business Intelligence (BI) tools enhance decision-making processes in fintech startups operating in Palu, Indonesia. As a developing city with unique socio-economic dynamics, Palu’s fintech sector faces challenges in data-driven competitiveness. This research aims to identify BI adoption levels, implementation barriers, and their impact on strategic decisions. Method: A mixed-methods approach was employed, combining surveys of 50 fintech startups in Palu with in-depth interviews of 10 key executives. Quantitative data analyzed BI usage patterns (e.g., dashboards, predictive analytics), while qualitative insights explored operational challenges and perceived benefits. Secondary data from local fintech reports supplemented the analysis. Results: Findings reveal that only 35% of fintech startups in Palu fully utilize BI tools, primarily due to limited technical expertise and budget constraints. However, adopters reported a 40% improvement in decision speed and accuracy, particularly in risk assessment and customer segmentation. The study also highlights Palu’s unique need for localized BI models to address informal economy data gaps. Novelty: This research contributes to the scarce literature on BI applications in emerging cities like Palu, emphasizing context-specific adaptations for fintech growth. It proposes a framework for BI integration tailored to small-scale fintech ecosystems in post-disaster recovery regions.
Co-Authors Adekunle, Ahmed Oluwatobi Burhanuddin Burhanuddin Damara, Ema Dian Febrianti, Dasa Guasmin Habibu, Rahmiwati Mande, Henni Mattulada, Andi Nursiah Rajindra Safitri, Awalina Dea Sri Haryani Suryanto, Nur Rizkianti Suwedy Wahba, Wahba