Garuda - Garba Rujukan Digital

The Effect of Business Incubation, Social Capital, and Financial Support on Startup Performance in Indonesia Judijanto, Loso; Kumalasari, Nety; Mahmuddin, Mahmuddin; Suyono, Windy Permata
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1669

This study examines the influence of Business Incubation, Social Capital, and Financial Support on Startup Performance in Indonesia. The research uses a quantitative approach with a sample of 182 startup entrepreneurs in Indonesia, employing a Likert scale (1-5) and SEM-PLS 3 for data analysis. The results reveal that all three variables have a significant positive impact on startup performance. Specifically, Business Incubation (β = 0.337), Financial Support (β = 0.817), and Social Capital (β = 0.574) were found to have substantial effects. These findings underscore the importance of incubator programs, financial access, and strong networks in fostering the success of startups. The study provides practical implications for policymakers and entrepreneurs, emphasizing the need for enhanced support structures, including improved access to funding, networking opportunities, and mentorship.

Research Trends on Intellectual Capital and Competitive Advantage Judijanto, Loso; Sono, Mohammad Gifari; Khadidjah, ST. Ramelan; Suyono, Windy Permata
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1681

This study provides a comprehensive bibliometric analysis of intellectual capital research, exploring its evolution, key themes, and global collaboration patterns. Using Scopus as the primary data source and VOSviewer for visualization, the study identifies major research clusters, influential authors, and emerging trends in intellectual capital and competitive advantage. The findings highlight a shift from knowledge management and information systems toward sustainability, corporate governance, and financial performance. The study also underscores the increasing role of digital transformation in intellectual capital research, emphasizing the integration of intangible assets with technological advancements. Additionally, the analysis reveals significant regional collaborations, with Spain, the United States, the United Kingdom, and emerging Asian economies playing dominant roles. The study contributes to the literature by offering insights into the theoretical and practical implications of intellectual capital management and its strategic impact on long-term business success.

Akuntansi Keuangan dalam Era Digital: Peran Teknologi Blockchain dan AI dalam Transparansi dan Akuntabilitas Handarini, Dwi; Anugrah, Surya; Suyono, Windy Permata; Puspa, Eka Septariana
Jurnal Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.0217

The development of digital technology has changed various aspects of financial accounting, particularly in terms of transparency and accountability. Two key technologies that have the potential to revolutionise modern accounting systems are Blockchain and Artificial Intelligence (AI). Blockchain offers a secure, transparent, and immutable record-keeping system, while AI is able to automate the analysis of large amounts of data and detect suspicious patterns. This article aims to review the literature related to the implementation of Blockchain and AI in financial accounting and analyse their impact on transparency and accountability. The review shows that although these two technologies have great benefits, there are still various challenges such as immature regulations, limited technological infrastructure, and the readiness of human resources in the accounting industry.

The Effect of Business Incubation, Social Capital, and Financial Support on Startup Performance in Indonesia Judijanto, Loso; Kumalasari, Nety; Mahmuddin, Mahmuddin; Suyono, Windy Permata
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1669

This study examines the influence of Business Incubation, Social Capital, and Financial Support on Startup Performance in Indonesia. The research uses a quantitative approach with a sample of 182 startup entrepreneurs in Indonesia, employing a Likert scale (1-5) and SEM-PLS 3 for data analysis. The results reveal that all three variables have a significant positive impact on startup performance. Specifically, Business Incubation (β = 0.337), Financial Support (β = 0.817), and Social Capital (β = 0.574) were found to have substantial effects. These findings underscore the importance of incubator programs, financial access, and strong networks in fostering the success of startups. The study provides practical implications for policymakers and entrepreneurs, emphasizing the need for enhanced support structures, including improved access to funding, networking opportunities, and mentorship.

Research Trends on Intellectual Capital and Competitive Advantage Judijanto, Loso; Sono, Mohammad Gifari; Khadidjah, ST. Ramelan; Suyono, Windy Permata
West Science Journal Economic and Entrepreneurship Vol. 3 No. 01 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i01.1681

This study provides a comprehensive bibliometric analysis of intellectual capital research, exploring its evolution, key themes, and global collaboration patterns. Using Scopus as the primary data source and VOSviewer for visualization, the study identifies major research clusters, influential authors, and emerging trends in intellectual capital and competitive advantage. The findings highlight a shift from knowledge management and information systems toward sustainability, corporate governance, and financial performance. The study also underscores the increasing role of digital transformation in intellectual capital research, emphasizing the integration of intangible assets with technological advancements. Additionally, the analysis reveals significant regional collaborations, with Spain, the United States, the United Kingdom, and emerging Asian economies playing dominant roles. The study contributes to the literature by offering insights into the theoretical and practical implications of intellectual capital management and its strategic impact on long-term business success.

Artificial Intelligence in Auditing: A Systematic Review of Tools, Applications, and Challenges Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1024

Artificial Intelligence (AI) has emerged as a transformative force in the auditing profession, offering innovative tools and applications that enhance audit efficiency, accuracy, and scope. This systematic literature review aims to comprehensively examine the current state of AI integration in auditing, focusing on the various AI tools utilized, practical applications within both internal and financial audits, and the challenges faced during implementation. Using a rigorous search and screening process across multiple academic databases, this study synthesizes findings from recent empirical and theoretical research published over the last decade. Results reveal a growing adoption of machine learning, natural language processing, and robotic process automation in audit processes, which contribute to improved fraud detection, risk assessment, and data analysis capabilities. However, challenges such as data privacy concerns, ethical considerations, lack of auditor competency in AI technologies, and regulatory uncertainties persist. This review highlights critical gaps in the literature, particularly the need for standardized frameworks to guide AI deployment and the development of auditor skills to effectively leverage AI tools. The study concludes with recommendations for future research and practical implications for auditors, firms, and policymakers aiming to harness AI’s full potential in auditing. This review contributes to advancing knowledge on AI’s role in modernizing audit practices and shaping the future of the auditing profession.

Transformasi Digital Pajak: Meningkatkan Pertumbuhan Ekonomi dan Pekerjaan Layak bagi UMKM di Era Digital Anugrah, Surya; Sudiati, Rochma; Suyono, Windy Permata; Puspa, Eka Septariana; Hermawan, Sabo
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1082

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya UMKM Honey Craft, melalui pelatihan dan pendampingan penggunaan sistem DJP Online. Transformasi digital perpajakan menjadi penting di tengah tuntutan efisiensi dan kepatuhan fiskal yang semakin tinggi, sejalan dengan upaya pemerintah dalam mendorong formalitas usaha serta pencapaian Sustainable Development Goals (SDG) 8, yaitu pekerjaan layak dan pertumbuhan ekonomi. Metode pelaksanaan terdiri dari survei pre-test dan post-test, pelatihan langsung, simulasi pelaporan dan pembayaran pajak secara daring, serta evaluasi dampak. Hasil menunjukkan adanya peningkatan signifikan pada literasi perpajakan, efisiensi biaya dan waktu, serta perbaikan tata kelola usaha. Pelaku UMKM yang semula belum memiliki NPWP dan belum memahami sistem perpajakan, kini telah mampu menyusun catatan omzet, menghitung pajak, dan melakukan pelaporan SPT secara mandiri. Program ini juga mendorong kesiapan UMKM untuk mengakses pasar digital dan memperluas usaha secara formal. Temuan ini menunjukkan bahwa digitalisasi perpajakan memiliki potensi besar untuk mendorong kemandirian fiskal dan profesionalisasi UMKM di era ekonomi digital.

Green Tax Reform for SDG 13 Anugrah, Surya; Sudiati, Rochma; Puspa, Eka Septariana; Suyono, Windy Permata; Hermawan, Sabo
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edn62g64

Climate change poses a critical threat to global sustainability, requiring immediate and coordinated policy responses. As part of Sustainable Development Goal 13 (SDG 13), which urges urgent action to combat climate change and its impacts, fiscal instruments such as carbon taxes have emerged as vital tools. This study explores the role of green tax reform—particularly carbon taxation—in supporting the achievement of SDG 13. By analyzing the effectiveness of carbon tax policies in various developing countries, the study highlights how optimized tax systems can both reduce greenhouse gas emissions and generate sustainable public revenues. It also investigates the institutional and economic challenges that hinder effective implementation, especially in emerging economies. The findings suggest that transparent policy design, gradual implementation, and integration with broader environmental and fiscal strategies are key to maximizing the impact of green taxes. This research contributes to the discourse on environmental fiscal reform and offers recommendations for policymakers aiming to align tax systems with climate goals.

Redefining Fraud Detection: The Synergy Between Auditor Competency and AI-Powered Audit Analytics Suyono, Windy Permata; Puspa, Eka Septariana; Anugrah, Surya; Firnanda, Rio
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2066

This research investigates the impact of auditor competence on the effectiveness of fraud detection, with AI-driven audit analytics serving as a moderating factor. In the context of an increasingly digitalized economy, the complexity of financial fraud continues to evolve, posing challenges to conventional audit practices. The integration of Artificial Intelligence (AI) into auditing introduces advanced functionalities such as real-time data processing, anomaly identification, and predictive analysis. Nevertheless, the success of these AI applications depends substantially on the auditors’ proficiency—particularly their technical expertise, critical thinking ability, and digital fluency. Employing a quantitative methodology with Partial Least Squares Structural Equation Modelling (PLS-SEM), this study collected responses from 100 Indonesian auditors familiar with digital audit technologies. The findings demonstrate a strong positive link between auditor competency and the ability to detect fraud effectively. Furthermore, the application of AI-powered audit analytics significantly enhances this relationship, positioning AI as a key facilitator in improving audit outcomes. This study not only adds to the expanding scholarship on digital auditing practices but also aligns with Sustainable Development Goal 9, which promotes innovation and technological advancement to foster institutional integrity. Additionally, it underscores the importance of comprehensive auditor development programs that combine technical training, ethical considerations, and digital tool integration to ensure responsible and effective use of AI in modern auditing.

STRATEGIC EMPOWERMENT OF SMES THROUGH DIGITAL FINANCIAL LITERACY: A CROSS-BORDER ENGAGEMENT FRAMEWORK USING SME ACCOUNTING STANDARDS AND FINANCIAL TECHNOLOGY TO SUPPORT SDG 9 Musyaffi, Ayatullah Michael; Suyono, Windy Permata; Anwar, Choirul; Perdana, Petrolis Nusa; Tek Wei, Andrew Saw; Kurniawan, Arief
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 2 (2025): 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.v5i2.222

Small and Medium Enterprises (SMEs) are essential contributors to economic development, especially in emerging countries. However, many SMEs lack the necessary knowledge and tools to manage their finances effectively, particularly through standardized and digital approaches. This community engagement initiative seeks to enhance the digital financial literacy of SMEs through a cross-border collaboration between State University of Jakarta (Indonesia) and University Malaysia Sabah. The program introduced a structured empowerment framework that integrates SME accounting standards—particularly Indonesia’s SAK EMKM—with financial technology applications to support accurate and timely financial reporting. The activities included virtual training and mentoring on financial literacy, the use of cloud-based accounting tools, and simplified financial reporting procedures. Evaluation results showed significant improvement in participants’ ability to record transactions, prepare basic financial statements, and use digital accounting tools independently. This project demonstrates that integrating localized SME standards with financial technology can strengthen SME resilience, promote innovation, and contribute to Sustainable Development Goal 9 (Industry, Innovation, and Infrastructure).

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