Claim Missing Document
Check
Articles

Found 32 Documents
Search

A Systematic Literature Review of MSME’s Internal Control Chandra Pramana, Andy
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 5 No. 2 (2024): Volume 05 Nomor 02 Tahun 2024
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v5i2.6314

Abstract

This article is a Systematic Literature Review that aims to summarize the results of previous research on MSME's internal control. The Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) technique is used with the help of a tool called Watase UAKE. The filtration used is articles spread across Scopus Q1, Q2, Q3 and Q4 with a time span of 2015 to 2025. The review results show that 2022 is the year in which this topic is most researched, producing 2 articles. The countries of origin of researchers are spread across Brazil, Egypt, Indonesia, Sweden, USA and Spain. The most cited article is an article by Johnstone & Leanne in 2022 entitled the means to substantive performance improvements - environmental management control systems in ISO 14001- certified SMEs. This article result is about SMEs often having difficulty in designing and monitoring environmental control because it involves external aspects such as audits and regulations. As a result, the Environmental Management and Control System or EMCS they developed is broad and complex, spanning strategic and operational levels, and involving parties outside the organization. This article has been cited 10 times.
The Role of Leadership and Organizational Culture in Driving Digital Transformation in indonesia SMEs: A Systematic Literature Review Gustiawan, Wahyu Dede; Pramana, Andy Chandra; Widyaningrum, Santi; Hermawan, Agus; Handayati, Puji
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 1 (2025): Mei 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i1.6354

Abstract

Digital transformation has become a strategic imperative for small and medium-sized enterprises (SMEs), especially in emerging economies like Indonesia. While much attention has been placed on technology adoption, the internal organizational factors—particularly leadership and culture—remain insufficiently examined, despite their critical role in shaping digital readiness and sustainability. This study aims to systematically investigate how transformational leadership and organizational culture interact to influence digital transformation in Indonesian SMEs. It also explores how dynamic capabilities and contextual conditions contribute to digital maturity and resilience. A systematic literature review (SLR) was conducted based on 48 peer-reviewed articles published between 2018 and 2023 in Scopus Q1/Q2 journals. The articles were selected using keyword combinations related to “digital transformation,” “leadership,” “organizational culture,” “dynamic capability,” “TOE Framework,” “SMEs,” and “Indonesia.” Thematic content analysis was used to extract and synthesize core themes. Four dominant themes emerged: (1) transformational leadership enables digital vision, motivation, and adaptive change; (2) adaptive organizational cultures support innovation and reduce resistance; (3) dynamic capabilities—sensing, seizing, transforming—act as strategic mechanisms; and (4) the Technology–Organization–Environment (TOE) framework provides a useful structure for assessing digital readiness. These factors are interdependent and collectively shape the success of SME digital transformation. The study integrates multiple theoretical perspectives—Transformational Leadership Theory, Organizational Culture Theory, Dynamic Capabilities Theory, and the TOE framework—into a comprehensive model of SME digital transformation. It offers practical guidance for leaders and policymakers to design more holistic and context-sensitive digital strategies that extend beyond mere technology adoption
Era Otomatisasi: Dampak Terhadap Nilai Kemanusiaan, Etika, dan Risiko Dehumanisasi Sriyani Mentari; Pramana, Andy Chandra; Agung Winarno
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 8 No. 1 (2025): JIMEK VOL 08 NO 01 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v8i1.6297

Abstract

Automation technology has become a part of human life in this modern era. The wise development of automation technology needs to include consideration of human values, ethical values and mitigation of dehumanization risks. This study aims to identify the impact of automation technology on human values, ethical values and the risk of dehumanization using a systematic literature review method. Relevant journal articles published within the last 5 years were collected from Scopus, Web of Science and Google Scholar databases to be reviewed and analyzed. The results of the sistematic review show that automation technology has an impact on the erosion of empathy, freedom, transparency, dignity and justice. Automation technology also raises ethical issues such as violation of privacy and personal data, discrimination, safety risks and public trust. Finally, automation technology has the potential to cause dehumanization such as reduced interaction and replacement of human roles, depersonalization of services and objectification of humans.
Driving MSME Competitiveness in Kediri through Innovation, Digital Marketing, and Standardized Financial Reporting De Fara, Florenchia Della; Andy Chandra Pramana; Gandung Satriyono
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/vvcqwg71

Abstract

This study aims to analyze the influence of product innovation, digital marketing strategies, and the quality of financial reporting based on SAK EMKM on the competitiveness of MSMEs in Kediri City. Using a quantitative approach with explanatory research design, data were collected through questionnaires from MSME actors. The results of the analysis show that product innovation, digital marketing strategies, and the quality of financial reporting do not have a significant individual effect on the competitiveness of MSMEs. These findings indicate that the relationship between these three variables and competitiveness is more complex than a simple direct influence. The insignificant results suggest that for MSMEs in Kediri City, these factors may function as basic capabilities that require complementary strategies such as effective commercialization, advanced digital engagement, and a supportive financial ecosystem to be effectively translated into competitive advantage. This study emphasizes the need for an integrated approach in MSME development, where innovation, digitalization, and financial formalization are synergized within a comprehensive support framework. The findings provide important implications for MSME actors, policymakers, and supporting institutions in designing more effective interventions to improve the competitiveness of local MSMEs.
Pelatihan Penyusunan Laporan Laba Rugi Pada Kelompok Usaha Pembibitan Bawang Merah “Muda Mojorembun Menimbun” Kecamatan Rejoso Kabupaten Nganjuk Chandra Pramana, Andy; Yap, Nonni; Riningsih, Duwi; Mahmudi, Sulthon; Agustina, Eka
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3438

Abstract

Masyarakat Desa Mojorembun yang berprofesi sebagai penimbun bibit bawang merah kerap kali membanding-bandingkan perolehan laba atas penjualan bibit bawang merah. Tetapi sebagian masyarakat sangsi atas dasar perhitungan laba yang digunakan. Setelah mendapatkan pelatihan tentang perhitungan harga pokok penjualan yang sesuai dengan kaidah akuntansi, kami tim pengabdian kepada masyarakat kembali memberikan pelatihan lanjutan pada komunitas 3M mengenai penyusunan laporan laba rugi agar dasar perhitungan yang digunakan adalah tepat dan sesuai dengan kaidah akuntansi. Hasil dari pelatihan yang kami berikan adalah peserta pelatihan telah memahami format dan item-item apa saja yang dierhitungkan dalam menghitung laba dan rugi sesuai dengan SAK EMKM. Peserta pelatihan melakukan simulasi perhitungan laba dan rugi mereka masing-masing, sehingga pemahaman dan ketrampilan peserta meningkat setelah mengikuti pelatihan.
Peningkatan Ketrampilan Akuntansi Pada Kelompok Usaha Pembibitan Bawang Merah Chandra Pramana, Andy; Eferyn, Krissantina; Yap, Nonni; Karlia, Linda; Siswandari, Lusy
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3439

Abstract

Laporan keuangan adalah sebagai bukti pencatatan aktivitas sebuah bisnis yang dijalankan. Oleh karena itu setiap pelaku bisnis diharapkan mampu memiliki ketrampilan dalam membuat laporan keuangan. Salah satunya adalah Komunitas 3M yang menghubungi Tim PkM agar diberikan pelatihan mengenai akuntansi, khususnya adalah mereka ingin bisa membukukan aktivitas bisnis mereka ke dalam sebuah laporan keuangan. Pelatihan ini merupakan pelatihan pembuatan laporan keuangan yang sesuai dengan SAK EMKM, materi laporan keuangan yang diberikan pada Pelatihan ini adalah Neraca. Pelatihan ini juga merupakan pelatihan lanjutan dari Pelatihan sebelumnya yaitu Pelatihan Penyusunan Harga Pokok Penjualan dan Pelatihan Pembuatan Laporan Laba Rugi. Hasil dari kegiatan ini adalah Komunitas 3M telah mampu dan terampil dalam membuat laporan keuangan, khususnya neraca, hal ini terlihat dan terukur dari metode pengukuran pemahaman peserta dengan cara memberikan soal pre-test dan post-test. Selain itu, kesadaran peserta terhadap pentingnya akuntansi dalam bisnis juga ikut bertambah seiring dengan penambahan pemahaman yang peserta dapatkan. Pelatihan ini berjalan dengan lancar karena para peserta Pelatihan telah mendapatkan materi dan pengalaman praktek pada pelatihan sebelumnya yaitu tentang perhitungan HPP dan pembuatan laporan laba rugi.
Pengaruh Social Media Marketing dan Brand Awareness terhadap Keputusan Pembelian Produk Keripik Pisang “Sang Dewa” pada CV. Dewa Snack Habibulloh, Bhima Avrilicia; Santoso, Ariadi; Pramana, Andy Chandra
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pada era globalisasi dunia bisnis semakin kompetitif, kita kini dihadapkan pada tantangan untuk mengembangkan bisnis kita agar dapat berkembang, tumbuh, dan sukses sebagai wirausaha. Penelitian ini bertujuan untuk mengetahui apakah Social Media Marketing dan Brand Awareness berpengaruh terhadap Keputusan Pembelian produk kripik pisang “Sang Dewa” pada CV.Dewa Snack baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 81 responden. Hasil pengujian menunjukkan bahwa secara parsial, Social Media Marketing (X1) dan Brand Awareness (X2) memiliki pengaruh positif dan signifikan terhadap Keputusan Pembelian. Secara simultan, Social Media Marketing (X1) dan Brand Awareness (X2) juga berpengaruh positif dan signifikan terhadap Keputusan Pembelian.
PENGARUH KUALITAS JASA BILLING SYSTEM TERHADAP KEPUASAN PENGGUNA DI RSUD NGANJUK Pramana, Andy Chandra
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan pengguna terhadap penerapan suatu sistem. RSUD Nganjuk yang pada hakikatnya bertugas untuk memberikan pelayanan kesehatan telah menerapakan  billing system untuk menunjang kepuasan pasiennya. Untuk mengetahui keberhasilan sistem tersebut telah dilakukan penelitian kuantitatif dengan pendekatan studi kasus. Penilaian  kualitas jasa  billing system  dinilai dari pelayanan yang diberikan oleh RSUD Nganjuk. Penilaian pelayanan tersebut didasarkan pada 3 (tiga) dimensi kualitas pelayanan dari Parasuraman et,al. yaitu  reliability, responsiveness,  dan  assurance. Analisis regresi berganda digunakan untuk menguji pengaruh antar variabel bebas dan terikat. Kesimpulan dari penelitian ini adalah masing-masing variabel dependen yakni:  dimensi pelayanan reliability,  responsiveness,  dan  assurance  secara parsial memiliki pengaruh positif dan signifikan sebesar 0,244 , 0,454 , 0,637 terhadap kepuasan pengguna  billing system  di RSUD Nganjuk. Dalam penelitian ini, dimensi kualitas pelayanan dapat digunakan untuk mengukur kualitas suatu sistem, hal ini dikarenakan oleh sebagian besar unit pelayanan di RSUD Nganjuk telah terintegrasi dengan  billing system.  Sehingga dapat ditarik kesimpulan apabila pengguna merasa puas dengan pelayanan yang diberikan, maka pengguna tersebut cenderung puas pula terhadap kualitas billing system. Kata Kunci : billing system, kepuasan pengguna, rumah sakit, dimensi kualitas pelayanan, parasuraman et.al. , pengukuran kualitas sistem.
PENGARUH GAYA KEPEMIMPINAN TERHADAP PRESTASI KERJA DI UNIVERSITAS KADIRI Yap, Nonni; Rukmini, Meme; Pramana, Andy Chandra
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Leadership style is one of the important things in advancing a company or organization. Leaders who have a vision and direction and have a good way of being towards employees will be an example for employees and will ultimately be able to improve employee performance. The purpose of this study is to find out the influence between leadership style and employee performance at Kadiri University. This type of research is quantitative research where the main data used in the form of figures are analyzed using statistics. The data collection technique used in this study is to use questionnaire techniques. The research variable consists of one independent variable that is leadership style and one dependent variable that is work performance. The collected data is then analyzed using a simple linear regression analysis. The results showed that there was a positive and significant influence between leadership styles on work performance. The results showed that the t count of leadership style variables was 8,817 greater than the t table of 2,039 and the Sig value of 0.000 was smaller than 0.05. The R2 determination coefficient obtained a yield of 0.715 or 71.5% which means that the leadership style is able to affect work performance by 71.5% while the rest is influenced by other variables
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN DALAM MENGGUNAKAN TRANSPORTASI ONLINE PADA MAHASISWA UNIVERSITAS KADIRI Pramana, Andy Chandra; Yap, Nonni; Prasaja, Mukti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rise of online transportation business today makes online transportation businesses scramble for consumer loyalty. Loyalty is a situation where consumers view positively a product or service provider company accompanied by continuous and consistent reuse of such services or products. Loyalty is formed because of customer satisfaction in obtaining product services both goods and services. Customer satisfaction can be formed from the quality of good service from service providers. The purpose of this study was to see the influence between the quality of service and customer loyalty in using online transportation with student respondents at Kadiri University. The type of research used is quantitative research with data collection through questionnaires. Variables in the study consisted of independent variables and dependent variables. Independent variable is the quality of service from Parasuraman et,al. namely tangible, reability, responsiveness, assurance and empathy. While the dependent variable in this study are customer loyalty. Multiple regression analyses are used to test the influence between independent and dependent variables. The conclusion of the research shows that simultaneously, the quality of service positively affects customer loyalty in using online transportation with a value of Sig < 0.05. While for partial influence, tangible dimensions, reability, responsiveness and assurance have a sig asim value of Sig < 0.05 so as to show a significant risk to customer loyalty. While the empathy dimension has a value of asim Sig > 0.05 so it has no effect on customer loyalty.