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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION ACCOUNTIA JOURNAL Accounting Trusted, Inspiring, Aunthentic Journal Musamus Accounting Journal JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JES (Jurnal Ekonomi STIEP) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) International Journal of Economics and Management Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Siti Munawaroh
Universitas Muhammadiyah Berau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Peningkatan Motivasi Belajar Akuntansi dan Kemandirian dalam Manajemen Keuangan Siti Munawaroh; Mely Marsanda; Djupiansyah Ganie; Darmono Darmono; Agus Purwoko; Rustam Rustam; Margusianti Margusianti; Nanda Dwi Saputri
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8784

Abstract

Learning motivation and independence in financial management are two crucial aspects in developing the competencies of vocational high school students, particularly in accounting. This study aims to identify strategies to increase motivation to learn accounting and foster financial independence in students at SMKN 7 Berau. Through an interactive and contextual learning approach, students are encouraged to understand accounting concepts in an applied way and manage their personal finances responsibly. The results of the activity indicate increased active participation, deeper conceptual understanding, and students' ability to prepare budgets and record simple transactions. These findings indicate that integrating experiential learning methods and gamification can be an effective solution for increasing student motivation and independence in financial matters. This research contributes to the development of a more relevant accounting learning model that has a direct impact on students' readiness to face future economic challenges.
The Influence of Digital HR Digitalization on Sustainable Performance through Organizational Learning Capability Purwanto, Sayugo Adi; Munawaroh, Siti; Darmono, Darmono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5120

Abstract

This study investigates the nexus between human resource digitalization and sustainable performance, specifically examining how organizational learning capability functions as a vital intermediary. Adopting a quantitative methodology, empirical evidence was gathered from a sample of 300 employees and rigorously analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The empirical results demonstrate that the digital transformation of HR functions exerts a profound and positive influence on both the capacity for organizational learning and the attainment of long-term sustainable performance. The findings suggest that digital HR frameworks do more than just streamline administrative tasks, it cultivates an environment conducive to knowledge acquisition, adaptability, and strategic agility in the face of ecological and market shifts. Furthermore, the analysis identifies organizational learning capability as a significant partial mediator, implying that the impact of digital tools on sustainability is most potent when the organization can effectively translate technological resources into collective wisdom. By bridging digital HRM literature with organizational learning theory, this research offers critical insights for practitioners aiming to harmonize digital investments with a culture of continuous improvement to secure an enduring competitive advantage.
The Effects of Corporate Risk Management and Financial Flexibility on Firm Resilience in Indonesian Manufacturing Firms Darmono, Darmono; Munawaroh, Siti; Purwanto, Sayugo Adi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.5126

Abstract

The period of 2020–2025 has been characterized by unprecedented global economic instability, placing the manufacturing sector under severe structural pressure and necessitating a comprehensive understanding of corporate resilience mechanisms. This study aims to investigate the integrative influence of corporate risk management and financial flexibility on the resilience of manufacturing firms in Indonesia. This study employs a quantitative causal-explanatory design to examine the relationships between corporate risk management, financial flexibility, and firm resilience in manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2025. The sample was selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that corporate risk management and financial flexibility both have significant positive effects on firm resilience, while the relationship between corporate risk management and financial flexibility is not significant. These results imply that firms can strengthen resilience through effective risk management practices and strong financial flexibility independently, highlighting the importance of developing both strategies separately to enhance organizational stability during periods of economic uncertainty.
Cocreating Public Value in Smart Cities: The Interplay of Citizen Engagement, Digital Literacy, and Governance Transparency Kannapadang, Dwibin; Munawaroh, Siti; Purwanto, Sayugo Adi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5242

Abstract

The expansion of smart city initiatives in rural and mountainous regions highlights the need to understand how public value is co-created within such contexts. This research aims to investigate the mechanisms of public value co-creation within the smart city ecosystem of Tana Toraja, a developing rural-mountainous region in Indonesia, by analyzing the interplay between digital literacy, governance transparency, and citizen engagement. This study employs a quantitative approach using SEM-PLS with data collected from 250 stratified respondents. The findings reveal that digital literacy serves as the most dominant antecedent, significantly dictating the depth of civic participation in digital platforms. While governance transparency directly enhances public value and accountability, its influence on active engagement remains moderate, suggesting that informational openness requires a baseline of public digital competence to be effective. The results confirm that public value is not merely a bureaucratic output but a co-created product resulting from the synergy between institutional transparency and empowered citizenship. This study recommends that local governments shift from being mere infrastructure providers to becoming digital education facilitators. Integrating community-based digital literacy programs with the deployment of telecommunication towers is essential to mitigate digital exclusion and ensure sustainable, inclusive smart city governance in rural contexts.
Co-Authors Abdul Hakim Afifah Masruniwati Agus Purwoko Ammar Fanani Bambang Budi Oetomo Caetano Carceres Correia Correia, Caetano Carceres DARMONO Darmono Dawami Buchori Dawami Buchori Delma Pratisa Desi Putri Febrianti Djupiansyah Ganie Djupiansyah Ganie Dwibin Kannapadang Endah Susanti Faisal Akbar Fathoni FRENDYKA JUNAEDI ABDILLAH GANIE, DJUPIANSYAH Hasbiah Hasbiah Margusianti Margusianti Mely Marsanda Muhammad Bayu Muhammad Bayu Muhammad Taufiq Nahwani Fadelan Nakisha Iqfah Alfada Nanda Dwi Saputri Nusbih Ismail PARAMITA, UTAMI Purwanto, Sayugo Adi Purwanto, Sayugo Adi Rafli Yunianto Pratama Rima Restu Wulandari Swadi Rio Udaya Rustam Rustam SAFITRI NURHIDAYATI Sari, Rapika Puspita Sayugo Adi Purwanto Sayugo Adi Purwanto Suryadi Suryadi SYAFIRA RAMADHANI Tamam Rosid Tambaru Tambaru Taufik Temarwut Warti Ratnasari Winda Jubaidah Yohanes Sri Guntur