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All Journal Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Edukasi Islami: Jurnal Pendidikan Islam Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat Akuntansi Bisnis & Manajemen (ABM) International Journal of Management Science and Information Technology (IJMSIT) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Manajemen Pendidikan Islam Science Information System and Technology Jurnal Pengabdian Masyarakat dan Riset Pendidikan Maneggio Dhana Jurnal Pengabdian Masyarakat
Made Susilawati
Universitas Persatuan Guru 1945 NTT
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PELATIHAN PENCATATAN AKUNTANSI SEDERHANA BAGI GENERASI MUDA DALAM MENGELOLA USAHA KREATIF Made Susilawati; Eko Cahyo Mayndarto; Riah Ukur Br Ginting; Zainuddin Zainuddin; Afrizal Afrizal
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 5 No. 2 (2026): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v5i2.146

Abstract

This community service activity aims to improve the understanding and skills of young people in conducting simple accounting records to support more structured and sustainable creative business management in Oebobo District, Kupang City. The problems faced by partners are low accounting literacy, unfamiliarity with recording financial transactions, and the lack of use of financial reports in business decision-making. The activity implementation methods include socialization, training, direct practice, and mentoring in preparing simple financial reports that include recording incoming and outgoing cash, preparing profit and loss reports, and business evaluations. The results of the activity showed an increase in participants' understanding of the importance of financial records and their ability to prepare simple financial reports independently. In addition, participants became more confident in managing business finances and were able to separate personal and business finances. This activity is expected to encourage the sustainability of creative businesses of the younger generation and improve business performance and competitiveness at the local level.
Utilization of Agentic AI in Financial Decision-Making: Optimizing Risk Profiles, Predicting Loan Approvals, and Automating Treasury Management in Digital Banking Made Susilawati
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.7368

Abstract

This research investigates the role of agentic AI in enhancing financial decision-making within digital banking, concentrating on customer risk profiling, loan approval predictions, and the automation of treasury management. Utilizing a literature review approach, the study examines relevant sources on artificial intelligence, machine learning, credit risk, loan analysis, and banking risk management. The results reveal that agentic AI enables banks to identify transaction patterns, evaluate repayment capabilities, and estimate credit risks while offering initial recommendations for loan approvals. Furthermore, in treasury operations, agentic AI facilitates cash flow monitoring, liquidity forecasting, and agile funding management. However, the integration of this technology brings forth challenges, including data bias, information security concerns, accountability in decision-making, and the necessity for human oversight. It is crucial to view agentic AI as a tool that complements rather than replaces human analysts and management. To align its use with prudent banking practices, it is vital to enhance data governance, conduct thorough model audits, safeguard customer information, and clearly define system authority limits.
Communication with Investors: Strengthening Strategies to Address the Decline in the Jakarta Composite Index and Improve the Welfare of MSMEs Made Susilawati; Nadiya Yunan; Iswanto; Liza Utama
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9332

Abstract

The volatility of the Jakarta Composite Index (JCI) in 2026 has created a precarious environment for both institutional investors and Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This research explores the pivotal role of strategic investor communication in mitigating the adverse effects of market downturns and its subsequent impact on MSME welfare. Utilizing a qualitative-exploratory approach, the study analyzes how transparent, data-driven communication strategies can stabilize investor sentiment and prevent capital flight during bearish periods. Furthermore, it investigates the structural link between capital market stability and the informal economy, particularly how fluctuations in the JCI influence the availability of credit and partnership opportunities for MSMEs. Grounded in Signaling Theory and Stakeholder Theory, the findings suggest that effective communication acts as a buffer against market irrationality. The research highlights that while a decline in the JCI often leads to tightened liquidity, proactive engagement strategies can sustain investor confidence in the long-term resilience of the Indonesian economy. This study concludes with a proposed framework for "Integrated Financial Communication" that synchronizes macro-level market signaling with micro-level MSME support systems to ensure holistic economic welfare.
Implementasi Sistem Pembayaran Digital Untuk Peningkatan Perputaran Ekonomi di Pasar Tradisional : Penelitian Made Susilawati; Detti Meilandri; Ramli Semmawi; Niken Savitri Primasari; Suryati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4577

Abstract

Penelitian ini bertujuan untuk mengimplementasikan sistem pembayaran digital di pasar tradisional guna meningkatkan perputaran ekonomi pedagang serta mendorong adaptasi masyarakat terhadap transaksi non-tunai. Pelaksanaan kegiatan dilakukan dalam beberapa tahapan, meliputi tahap identifikasi dan analisis kebutuhan, perencanaan dan perancangan program, sosialisasi program, pelatihan, pendampingan, serta monitoring dan evaluasi. Hasil kegiatan ini menunjukkan bahwa pelatihan dan pendampingan yang dilakukan secara berkelanjutan terbukti mampu meningkatkan tingkat adopsi pembayaran digital di kalangan pedagang, khususnya melalui penggunaan QR Code (QRIS) dan dompet digital. Implementasi pembayaran digital membawa perubahan positif terhadap pola transaksi yang menjadi lebih cepat, praktis, dan efisien, sehingga mendorong peningkatan frekuensi transaksi dan minat belanja konsumen. Dampak tersebut berkontribusi pada meningkatnya omzet penjualan serta percepatan perputaran ekonomi pedagang. Selain itu, Persepsi pedagang dan konsumen terhadap pembayaran digital juga menunjukkan respons positif, baik dari aspek kemudahan, keamanan, maupun kenyamanan.
Optimizing Corporate Financial Decision Making Through Strategic Management Accounting Made Susilawati; Hari Setia Putra
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/23yz6x65

Abstract

This study aims to examine and analyze the extent to which the implementation of strategic management accounting can optimize corporate financial decision-making. In an increasingly competitive and complex business environment, accurate and data-driven decision-making has become a crucial need for every organization. In this study, strategic management accounting is formulated through three main variables: Strategic Planning, Value Chain Analysis, and the Balanced Scorecard. This research adopts a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique, conducted through the SmartPLS software. The study involved 109 respondents consisting of financial managers and accounting staff from various companies. The results indicate that all three variables have a positive and significant influence on financial decision-making, with the Balanced Scorecard emerging as the most dominant variable. These findings emphasize the importance of applying a strategic framework in management accounting to improve the quality of financial information, operational efficiency, and accuracy in formulating financial policies. This research provides practical contributions for company management in adopting strategic management accounting-based financial decision-making strategies comprehensively and sustainably.
Strategic Management Accounting and Cooperative Performance: The Moderating Role of Supervisory Board Capability Made Susilawati; Rivontio Tasib
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1603

Abstract

  Purpose – This study examines the associations of Strategic Management Accounting (SMA) and Supervisory Board Capability (SBC) with perceived cooperative performance and assesses whether SBC moderates the relationship between SMA and performance. Design/methodology/approach – A cross-sectional, matched-dyadic, multi-informant design was applied to 99 active cooperatives. Executive-management informants reported SMA use and perceived cooperative performance, while supervisory-board informants independently reported SBC. The two role-specific records were linked using cooperative identification codes, and no cross-informant averaging was conducted. The resulting 99 matched cooperative dyads were analyzed using partial least squares structural equation modeling with 5,000 bootstrap resamples. Finding/Results – SMA was positively associated with perceived cooperative performance (β = 0.361, p < 0.001), and SBC was also positively associated with performance (β = 0.342, p < 0.001). The SMA × SBC interaction was positive and statistically significant (β = 0.320, p = 0.046), but its small effect size (f² = 0.062) and p value close to the conventional threshold indicate that the moderating pattern should be interpreted cautiously. Originality/Value – This study defines supervisory board capability as the board’s collective ability to apply financial, regulatory, risk-monitoring, and governance expertise through strategic questioning, accountability, and corrective follow-up. The multi-informant design reduces source overlap between board capability and management-rated constructs, but it does not establish causality or eliminate all common-method concerns.
Co-Authors Afrizal Afrizal Akhmad Haqiqi Ma’mun Aplonia Atto Arnes Yuli Vandika Dani Prasetyo Detti Meilandri Dwi Dersmi Selan Eka Siskawati Hari Setia Putra Hiras Pasaribu Ika Fitrianita Iswanto Kersna Minan Kretisana Jagi Kundori Liza Utama Loso Judijanto Marselinda Agustin Hege Mayndarto, Eko Cahyo Munir Tubagus Nadiya Yunan Niken Savitri Primasari Ramli Semmawi Rivontio Tasib Rosmawati Rosmawati Suryati Syafrida Hafni Sahir Tera Lesmana Ti Aisyah Widyatmike Gede Mulawarman Zainuddin Zainuddin Zein Ghozali Zuhad Ahmad