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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Pendidikan Indonesia JPM17: Jurnal Pengabdian Masyarakat EQUILIBIRIA AKRUAL: Jurnal Akuntansi Jurnal Abadimas Adi Buana JURNAL PENDIDIKAN TAMBUSAI Share : Journal of Service Learning Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Abdi Insani Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Abdimas Sangkabira Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis FISCAL: Jurnal Akuntansi dan Perpajakan E-Jurnal Akuntansi
Maria Asumpta Evi Marlina
Universitas Ciputra
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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THE INFLUENCE OF BALANCED SCORECARD AND VALUE CHAIN ON FINANCIAL PERFORMANCE AT X UNIVERSITY SURABAYA Lim, Angelica; Marlina, Maria Asumpta Evi
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.723

Abstract

This study examines the impact of the Balanced Scorecard (BSC) and Value Chain on financial performance in higher education, utilizing X University Surabaya as a case study. Unlike prior studies that analyzed these frameworks separately, this research integrates both to provide a comprehensive model of strategic and financial alignment. Using a quantitative approach with Structural Equation Modelling–Partial Least Squares (SEM-PLS), data were collected from 101 academic and administrative staff members between February and April 2025. The findings indicate that internal business processes and learning and growth perspectives have a significant impact on the value chain, whereas the financial Perspective is not significant. The customer perspective has a moderate positive effect. The value chain mediates the relationship between BSC perspectives and financial performance. These results suggest that enhancing internal efficiency, innovation, and human resource development is crucial for financial sustainability in universities.
Social Media and Digital Literacy on Cryptocurrency Trust: The Moderating Role of Financial Literacy Tobing, Clairine Cardin; Maria Asumpta Evi Marlina
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p18

Abstract

The development of digital assets has driven an increase in interest among the younger generation to invest in cryptocurrency, but their level of trust varies and is influenced by the quality of information and digital literacy skills. This study aims to analyze the influence of social media and digital literacy on cryptocurrency investment trust, with financial literacy as a moderating variable. Data was collected through a Google Form questionnaire distributed to members of the Telegram group “INDODAX– Indonesia Bitcoin & Crypto Exchange Official Group” with a population of 46,302 members, and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results show that social media does not have a significant effect on investment confidence, while digital literacy has a positive and significant effect. Financial literacy acts as a moderating variable that weakens the influence of social media but strengthens the influence of digital literacy on cryptocurrency investment confidence. The implications of this
Co-Authors Abyan Fabio Ghiffari Adi Kurniawan Yusup Adi Waluyo, Fikqi Indra Agus Sugiharto Anastasia Filiana Ismawati Anastasia Filiana Ismawati Basuki Basuki Budhinanda Tanri Christine Megawati Cliff Kohardinata Dwi Sunu Widyo Pebruanto Eko Budi Santoso Eko Budi Santoso Elsinta, Laurentia Yuke Fanny Septina Goeyana, Agnes Guminto, Dewo Adhi Hadi Gunawan, Hadi Hendra Hendra Hudaja, Ellicia Audi Setio Jennifer Tabita Kazia Laturette Kristian Agung Nugraha Laurentia Yuke Elsinta Lim, Angelica Lintang Venusita Luky Patricia Widianingsih Maichal Maichal Margareth Sunjoto Ni Made Gianti Robby Hariono Rusdianto, David Suyanto, Kezia Josephe Swastidevi, Luisa Amira Sylvia, Aurellia Agatha Tandiawan, Sheren Angelin Tobing, Clairine Cardin Wirawan ED Radianto Yopy Junianto Yuliana Pertiwi Yuwono