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All Journal JURNAL PENDIDIKAN TAMBUSAI International Journal of Economics, Business and Accounting Research (IJEBAR) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia
Yovita, Maria
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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PERAN TEKNOLOGI KEUANGAN DALAM MENINGKATKAN PENGEMBANGAN UMKM PERIKANAN DI PESISIR KALIMANTAN TIMUR Jainuddin; Yovita, Maria
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

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Abstract

Fisheries Micro, Small, and Medium Enterprises (MSMEs) in the coastal areas of East Kalimantan play a vital role in local economic development, yet they continue to face various challenges such as limited access to financing, low financial literacy, and inadequate technological infrastructure. Financial Technology (fintech) emerges as an innovative solution to address these barriers through digital services such as peer-to-peer lending, digital payments, and automated financial record-keeping applications. This study employs a qualitative approach based on literature review to examine the contribution of fintech in supporting the development of fisheries MSMEs in coastal regions. The findings suggest that fintech can enhance access to finance, improve transaction efficiency, and expand market reach for MSME actors. However, its utilization remains constrained by low digital literacy and limited internet infrastructure in coastal areas. Therefore, collaboration among the government, fintech providers, and educational institutions is essential to strengthen the digital capacity of MSMEs and expand technological infrastructure. This study provides strategic insights into the importance of fintech adoption in promoting inclusive growth and sustainability of fisheries MSMEs in coastal communities.
IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING IN THE FINANCIAL SYSTEM OF THE EAST KUTAI REGENCY GOVERNMENT Anggraini, Leny Susilawati; Yovita, Maria
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

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This study aims to examine the implementation of public sector accounting within the financial system of the East Kutai Regency Government and to assess its contribution to improving transparency and accountability in local financial governance. In the context of fiscal decentralization, East Kutai faces challenges in managing a large budget while ensuring efficiency, openness, and integrity. This research employs a descriptive qualitative approach, using in-depth interviews, document analysis, and observation as data collection techniques. The findings reveal that the application of accrual-based Government Accounting Standards (SAP), supported by information systems such as SIPD and SIMDA Keuangan, has improved the quality of financial reporting and serves as a critical foundation for public decision-making. Key success indicators—such as transparency, accountability, efficiency, and regulatory compliance—are used to evaluate local financial performance. East Kutai Regency has received an unqualified opinion (Wajar Tanpa Pengecualian, WTP) from the Audit Board of Indonesia (BPK) for ten consecutive years, reflecting its success in achieving the principles of good governance. Nevertheless, challenges remain, particularly in terms of human resource capacity and technological infrastructure. Therefore, a sustainable strategy is needed to strengthen civil service competencies and optimize local financial information systems.
Analisis Hubungan antara Resiko Proyek, Biaya Modal, dan Arus Kas dalam Penganggaran Modal Alberto, Xaperius; M, Ikhsani Fajrul; K, Anas Ramdani P.; M, Aditya Risky; Yovita, Maria
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30219

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara risiko proyek, biaya modal, dan arus kas dalam menentukan kelayakan investasi. Dengan pendekatan kualitatif berbasis studi literatur, hasil penelitian menunjukkan bahwa risiko proyek secara langsung memengaruhi tingkat diskonto yang diterapkan, sehingga berdampak pada penilaian nilai sekarang bersih (NPV) dan kelayakan investasi. Selain itu, ketepatan dalam menghitung biaya modal serta realisme dalam proyeksi arus kas terbukti menjadi kunci dalam pengambilan keputusan investasi yang rasional. Ketidakakuratan pada salah satu elemen ini dapat menyebabkan kegagalan investasi, terutama di sektor usaha mikro kecil dan menengah (UMKM). Studi ini menyarankan pentingnya integrasi analisis risiko, penetapan biaya modal yang tepat, serta penyusunan proyeksi arus kas yang realistis untuk mendukung pengambilan keputusan investasi yang efektif dan berkelanjutan.
Hubungan Cost Estimation Reliability, Sales Volume Forecasting, Dan Cost Structure Flexibility Terhadap Keberhasilan Cost-Volume-Profit Analysis Sebagai Alat Perencanaan: The Relationship of Cost Estimation Reliability, Sales Volume Forecasting, and Cost Structure Flexibility to the Success of Cost-Volume-Profit Analysis as a Planning Tool Rafi, Moch Irsyad Ainur; Aprelianingrum, Ainiyah; Indraswari, Sagung Ayu Dwianjani Trisna; Erong, Elmiano Artanto Epot; Wicaksono, Fajar; Yega Putriani, Apryla Ayu; Hwihanus, Hwihanus; Yovita, Maria
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 6 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i6.1121

Abstract

This study aims to analyze the effect of cost estimation reliability, sales volume forecasting, and cost structure flexibility on the effectiveness of Cost-Volume-Profit (CVP) analysis as a managerial planning tool. CVP analysis helps companies understand the relationship between costs, sales volume, and profit, and supports decision-making for operational planning. This research uses a descriptive approach with PT Mayora Indah Tbk as the object of study, a company characterized by complex cost structures and fluctuating market demand. The results indicate that accurate cost estimation, reliable sales forecasting, and flexible cost structures play an important role in improving the reliability of CVP analysis outcomes. The more accurate the estimations and forecasts, and the more adaptable the cost structure, the more effective CVP becomes in supporting profit planning and operational strategy. These findings highlight the importance of a systematic and adaptive estimation and forecasting system within a dynamic business environment.
Co-Authors - Hwihanus Alberto, Xaperius Anggraini, Leny Susilawati Aprelianingrum, Ainiyah Erong, Elmiano Artanto Epot Indraswari, Sagung Ayu Dwianjani Trisna Jainuddin K, Anas Ramdani P. M, Aditya Risky M, Ikhsani Fajrul Rafi, Moch Irsyad Ainur Wicaksono, Fajar Yega Putriani, Apryla Ayu