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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 Arunika: Jurnal Pengabdian Masyarakat
Anggraeni, Rasmi Nur
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Religion Agriculture, Biological Sciences & Forestry Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science 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 Findings reveal persistent issues including bureaucratic resistance, political interference, and outdated technologies.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.
LITERASI FINANCIAL DIGITAL SEBAGAI UPAYA PENINGKATAN PENGETAHUAN PEREMPUAN TERHADAP PENGEMBANGAN UMKM PADA SANGGAR BELAJAR SUNGAI BULOH MALAYSIA: Digital Financial Literacy as an Effort to Increase Women's Knowledge in Sungai Buloh, Malaysia Anggraeni, Rasmi Nur; Rajindra, Rajindra; Mande, Henni; Akkas, Nasrulhak; Kamsur, Ahmad; Syaifullah, Muhammad Rahul
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 1: Juni 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i1.486

Abstract

River Buloh, a small town in Malaysia, has great potential in the development of micro, small, and medium-sized enterprises. (UMKM). However, there is still a knowledge gap among women regarding the use of digital technology in developing their. The study aims to analyze the level of digital literacy among female UMKM owners in the Buloh River, investigate the obstacles encountered, design and implement programs to improve digital literature, as well as evaluate its impact on the development of UMKM. The research method used is a participatory action research approach (Participatory Action Research). Data was collected through surveys, interviews, and field observations. The results of the research show that the digital literacy rate of female UMKM owners in the Buloh River is still low, with the main obstacles being limited access to information, lack of training, and low confidence in adopting digital technology. The digital literacy improvement program designed and implemented in this research has proved effective in improving the knowledge and skills of women UMKM owners. The impact is seen from the increased use of digital platforms, optimization of online marketing, and better financial management. In addition, the study also formulates policy recommendations and strategies to encourage the adoption of digital technology among UMKMs managed by women in the Buloh River. The findings of this research are expected to contribute to enhancing the economic empowerment of women through the development of UMKM based on digital technology.
Co-Authors Adekunle, Ahmed Oluwatobi Akkas, Nasrulhak Burhanuddin Burhanuddin Damara, Ema Dian Febrianti, Dasa Guasmin Habibu, Rahmiwati Kamsur, Ahmad Mande, Henni Mattulada, Andi Nursiah Rajindra Safitri, Awalina Dea Sri Haryani Suryanto, Nur Rizkianti Suwedy Syaifullah, Muhammad Rahul Wahba, Wahba