Article Per Year (5 Year)
p-Index From 2021 - 2026
2.794
P-Index
This Author published in this journals
All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL AKUNTANSI DAN AUDITING Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Sosioteknologi Journal of Information Systems Engineering and Business Intelligence ETNOSIA : Jurnal Etnografi Indonesia Owner : Riset dan Jurnal Akuntansi MABIS: Manajemen dan Bisnis Jurnal Ilmiah Manajemen dan Bisnis Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Pengabdian Masyarakat Asia Jurnal Eksplorasi Akuntansi (JEA) Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Apssai Accounting Review (ApAR) International Journal of Applied Business and International Management International Journal of Tourism and Hospitality in Asia Pasific Eduvest - Journal of Universal Studies IIJSE Ekuitas Jurnal Pnedidikan Ekonomi
Satia Utama, Anak Agung Gde
Universitas Airlangga
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Business Intelligence Systems and Their Impact on Organizational Decision-Making and Performance Outcomes: Literature Review Nugroho, Adek Wahyu; Utama, Anak Agung Gde Satia
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2646

Abstract

This study examines the role of Business Intelligence (BI) in decision-making and organizational performance. BI is an essential tool for collecting, analyzing, and presenting relevant data, thereby supporting management in making more accurate and data-driven decisions. The method used in this study is thematic synthesis, where relevant literature is gathered from various academic databases such as Google Scholar, ScienceDirect, and SCOPUS. Inclusion and exclusion criteria are applied to ensure that only high-quality and relevant studies are considered. The analysis results indicate that BI implementation can enhance operational efficiency and create a competitive advantage for organizations. However, the success of BI implementation heavily relies on management support, data quality, as well as technological readiness and human resource skills. This study also identifies the challenges faced in BI adoption, including data integration issues and the need for user training. The findings are expected to provide insights for organizations in leveraging BI to improve performance and make better decisions.
Ethics and Leadership in Crisis Management: A Systematic Literature Review Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia; Fauziyan, Ali
Jurnal Ilmiah Manajemen & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v10i1.6304

Abstract

This study aims to systematically examine the role of ethical leadership in enhancing crisis management outcomes across various sectors, focusing on significant global crises such as the COVID-19 pandemic and the 2007–2009 financial crisis. Employing a systematic literature review guided by PRISMA protocols, six peer-reviewed articles from high-impact journals were analyzed using thematic content analysis. Key findings reveal that ethical leadership substantially improves both immediate crisis responses and long-term organizational resilience by fostering transparency, accountability, and stakeholder trust. Leadership styles, including transformational, directive, and responsible leadership, when integrated with robust ethical frameworks, effectively navigate complex crisis challenges while mitigating adverse effects on employees and reputation. The study underscores the importance of ethical communication and inclusive decision-making in sustaining organizational legitimacy during crises. Practical implications suggest that organizations should embed ethical leadership in crisis preparedness strategies and prioritize employee well-being during restructuring. The study contributes to the scholarly body by highlighting the necessity of sector-specific ethical frameworks and calling for more interdisciplinary, longitudinal research to deepen understanding ethical leadership in crisis contexts.
Enhancing the Role of Cooperatives in Achieving Community Welfare in Tunah Village, Semanding Sub-district, Tuban Supratiwi, Wiwik; Agustia, Dian; Soewarno, Noorlailie; Isnalita; Iswati, Sri; Tjaraka, Heru; Kurniawati, Ika Atma; Kalanjati, Devi Sulistyo; Utama, Anak Agung Gde Satia; Izzato Millati
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2531

Abstract

Purpose: This project aims to strengthen the capacity of the Tunah Village community in managing cooperatives and local natural products such as Siwalan, Legen, or Lontar. It addresses the lack of financial and managerial skills, which limits economic development in the region. Method: Conducted by the Department of Accounting at Airlangga University with PT. Legend Trend, the project involved training sessions in financial accounting, management accounting, and taxation. Data was gathered through observations and pre/post-training assessments. Practical Application: The program provides practical skills for cooperative management and business planning, supporting job creation and economic growth. It aligns with SDG Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). Conclusion: The project has demonstrated that targeted training in financial and management skills can significantly improve the operational effectiveness of rural cooperatives and unlock the economic potential of natural resources such as Siwalan. These findings highlight the importance of integrated community-university-industry partnerships in fostering sustainable rural development and economic resilience.
The Role of Internal Audit in Ensuring Compliance with Risk Management Policies: Systematic Literature Review Alfina, Alfina; Utama, Anak Agung Gde Satia
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51092

Abstract

This study aims to examine the role of internal audit in risk management, fraud prevention, and the implementation of Good Corporate Governance (GCG) principles in various organizations. This research employs the Systematic Literature Review (SLR) method to analyze relevant studies concerning the role of internal audit in these contexts. The analysis results indicate that internal audit plays a crucial role in ensuring effective risk management, fraud detection and prevention, and strengthening corporate governance. Internal audit functions to identify and manage various types of risks, including financial, operational, and reputational risks, as well as enhancing transparency in risk management disclosures. Furthermore, internal audit has proven effective in preventing fraud through the implementation of stringent internal controls. This study concludes that internal audit significantly contributes to the success and sustainability of organizations, serving as the frontline in maintaining organizational integrity and strengthening the application of GCG principles. Therefore, internal audit plays a strategic role in enhancing overall company performance.
The Role of Corporate Governance in Financial Fraud Prevention: A Systematic Literature Review Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.81860

Abstract

This study systematically examines corporate governance mechanisms and their effectiveness in preventing financial fraud across diverse organizational contexts. The findings reveal that governance effectiveness is highly context-dependent, influenced by industry type, firm size, and regulatory environment. Tailored governance strategies incorporating structural oversight and cultural dimensions significantly reduce fraud risk. Moreover, regulatory frameworks and enforcement practices must strike a balance to maintain managerial motivation while ensuring accountability. Emerging governance challenges such as digitalization, board political connections, and stakeholder inclusivity require further empirical investigation. The study contributes to the literature by advocating integrated governance frameworks that combine formal and informal elements, offering insights for researchers and practitioners seeking to enhance fraud mitigation. These findings are important for developing adaptive, context-sensitive governance models that effectively address contemporary fraud risks. Keywords: Audit Committees, Board Composition, Corporate Governance, Financial Fraud Prevention, Fraud Mitigation Strategies  ABSTRAK Penelitian ini secara sistematis mengkaji mekanisme tata kelola perusahaan dan efektivitasnya dalam mencegah penipuan keuangan di berbagai konteks organisasi. Temuan menunjukkan bahwa efektivitas tata kelola sangat dipengaruhi oleh konteks, termasuk jenis industri, ukuran perusahaan, dan lingkungan regulasi. Strategi tata kelola yang disesuaikan dengan mengintegrasikan pengawasan struktural dan dimensi budaya secara signifikan mengurangi risiko penipuan. Selain itu, kerangka regulasi dan praktik penegakan harus menyeimbangkan motivasi manajerial dan akuntabilitas. Tantangan tata kelola baru seperti digitalisasi, koneksi politik dewan, dan inklusivitas pemangku kepentingan membutuhkan penelitian empiris lebih lanjut. Studi ini memberikan kontribusi dengan mendorong kerangka tata kelola terpadu yang menggabungkan elemen formal dan informal serta memberikan wawasan bagi peneliti dan praktisi untuk meningkatkan mitigasi penipuan. Temuan ini memiliki implikasi penting dalam pengembangan model tata kelola yang adaptif dan sensitif konteks untuk mengatasi risiko penipuan kontemporer.  Kata Kunci: Komite Audit, Komposisi Dewan, Tata Kelola Perusahaan, Pencegahan Penipuan Keuangan, Strategi Mitigasi Penipuan
Factors Influencing the Customer Dining Experience and Retention at Marrybrown in Malaysia Oh, Zi Jian; Utama, Anak Agung Gde Satia; Ong, Wen Huey; Kee, Daisy Mui Hung; Mane, Gandhar; Ganatra, Varsha; Oh, Jinzun; Ong, Li Zhen; Munisvarar, Prabawathy A/P Arulanantha
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i3.1332

Abstract

Marrybrown is a Malaysian brand that develops steadily in Halal fast-food chains, which deliver great value products and exceptional quality service. Marrybrown has utilized its competitive advantages and successfully sustained itself among the competitors in the same market. This study investigates the factors influencing the customer dining experience and retention at Marrybrown in Malaysia. The research method is an online survey and analyzed using V-ONE. The findings indicated that food quality, location preference, menu innovation, restaurant environment, and service quality are important variables that affect the customer dining experience and customer retention at Marrybrown located in Malaysia. The findings provide suggestions for future research and improvement of the services provided by Marrybrown located in Malaysia.
Reimbursement Fraud di Era Digital: Tinjauan Sistematis Skema, Determinan, dan Kontrol Berbasis Risiko Dwinanda, Rizky Ridho; Utama, Anak Agung Gde Satia
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3414

Abstract

This paper synthesizes contemporary evidence on reimbursement fraud across healthcare and adjacent claim-based systems, addressing four questions on dominant schemes, multi-level drivers, control effectiveness, and the digital evolution of modus operandi. Reimbursement fraud persists amid expanding automation, creating financial leakage, operational inefficiency, and credibility risks for payers and providers. The study’s novelty lies in integrating behavioral, organizational, and institutional lenses with a process-stage mapping that aligns “scheme × claim-stage × control,” while proposing a minimum reporting set for evaluation metrics beyond raw accuracy. A PRISMA-guided systematic review of Scopus-indexed, peer-reviewed articles (2016—2025) identifies thirteen studies and codes schemes, stages, determinants, interventions, and outcomes for narrative synthesis. Findings indicate recurrent upcoding, phantom billing, unbundling, duplicate claims, and cost inflation, concentrated at adjudication and post-payment review when verification is fragmented. Risk-based pre-authorization, targeted verification, and post-payment audits work best within interoperable data governance, complemented by ML/AI analytics, document forensics, and, where appropriate, blockchain for audit integrity. Digitalization scales fraudulent attempts, requiring continuous monitoring, model refresh, and shadow testing to manage drift and adaptive behavior. The main implication is a shift from tool-centric fixes to adaptive, risk-based systems of control that report accuracy, detection latency, false-positive burden, and financial recovery for policy-relevant decisions.
Edukasi Strategi Bisnis BUMDes Berbasis Revitalisasi-Optimalisasi dan Canvas Business Model Andriyanto, Dicky; Utama, Anak Agung Gde Satia; Solikhah, Tridiganita Intan
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 2 (2022): Volume 6 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i2.16525

Abstract

Relevant business models can improve the performance of BUMDes managers to be more active to encourage the rural economy. Partners who participated in this activity included the Tangunan Village BUMDes manager and village residents. The problem that occurs with partners is the role of BUMDes which has not been maximized in managing resources in the village and its managerial capabilities are still conventional. This service activity is carried out through seminars and discussions with academics. The results of the activity showed that participants were enthusiastic about participating in the activities as evidenced by their activeness in delivering the material and a good level of understanding through increasing test results before and after delivering the material.
Co-Authors Achmad Yanuar Irwan Aiman, Amir Ajeng Risna Liatika Alfina, Alfina Arrafi Pratama Andriono Balqis, Alia Basuki , Daisy Mui Hung Kee Damia, Amalia Devi Sulistyo Kalanjati Dian Agustia Dicky Andriyanto Dwinanda, Rizky Ridho Eka Elmi Hikmawati Eka Sheilla Wati Elfrida Realisani Elsya Herwiyanti Fatmah Fatmah Fauziyan, Ali Felicia, Jessica Dewi Ganatra, Varsha Gandhar Mane Heru Tjaraka Herwiyanti, Elsya Hikmawati, Eka Elmi Hilmin, Siti Nur Ika Putri Elviana Isnalita Isnalita Isnalita, Isnalita Izzato Millati Jinzun Oh Junianto, Prima Ayu Novita Kee, Daisy Mui Hung Kurniawati, Ika Atma Laksono Trisnantoro Li Zhen Ong Mane, Gandhar Munisvarar, Prabawathy A/P Arulanantha Noorlailie Soewarno Nugroho, Adek Wahyu Oh, Jinzun Oh, Zi Jian Ong, Li Zhen Ong, Wen Huey Prabawathy A/P Arulanantha Munisvarar Ramdani, Imas Masjitoh Reynaldo Bimantoro Solikhah, Tridiganita Intan Sri Iswati Supratiwi, Wiwik Suvarie, Andrea Varsha Ganatra Wen Huey Ong Zahari, Afika Rana Zi Jian Oh