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All Journal Jurnal Media Wahana Ekonomika JURNAL LENTERA BISNIS Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Indonesian Community Journal Social Science Academic Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE)
Ika Agustina
Prodi Akuntansi, STIE Ganesha Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : social science academic

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Financial Management Strategy for Sustainable Development of Micro, Small, and Medium Enterprises (MSMEs): Evidence from Pondok Petir Subdistrict, Bojongsari District, Depok City Ahmad Fadli; Ramadani Pardian; Ika Agustina; Rila Janara Putri; Dinda Olivia Silva
Social Science Academic Vol. 4 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10002

Abstract

This study aims to formulate a sustainable financial management strategy for Micro, Small, and Medium Enterprises (MSMEs) located in Pondok Petir Subdistrict, Bojongsari District, Depok City. While MSMEs constitute a vital engine of the national economy, practitioners in this sector continue to grapple with persistent structural constraints including limited financial literacy, restricted access to formal financing, and vulnerability to production cost volatility. A descriptive qualitative research design was adopted, employing purposive sampling to engage 92 MSME operators as primary informants, complemented by field observations, questionnaire surveys, and in-depth interviews. To enhance analytical depth and validate preliminary findings, a Focus Group Discussion (FGD) was conducted with a diverse group of stakeholders encompassing representatives from the local government, MSME associations, business development clinics, academic institutions, and commercial banking entities. The findings reveal that MSMEs in Pondok Petir possess notable organizational strengths, including a sizeable and cohesive business community, demonstrated entrepreneurial resilience, and locally competitive advantages in the culinary and creative service industries. Nonetheless, critical weaknesses persist in the form of inadequate financial literacy, absence of standardized bookkeeping, and constrained capital access. On the external dimension, significant opportunities arise from government-driven development programs, the availability of microfinance instruments, and expanding digital marketing ecosystems, while threats emanate from raw material price instability, fluctuating consumer demand, and market saturation. SWOT matrix analysis positions MSMEs in Quadrant I, prescribing an aggressive SO strategy characterized by measures to bolster financial literacy, formalize cooperative-based financing mechanisms, accelerate digital marketing adoption, and establish collective procurement systems for raw materials. This research contributes to the development of a participatory financial strategy framework aimed at reinforcing the competitive capacity of local MSMEs and may serve as a strategic reference for governments, financial institutions, academics, and the broader business community
Love, Compassion, and Sustainability Accounting: An Islamic Values-Based Framework for Ethical and Spiritual Sustainability Reporting Ika Agustina; Elvira Sitna Hajar; Tetty Nur Intan Rifia; Azizatul Munawaroh; Rindu Ferdina Lestari; Rahmat Irawan
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10551

Abstract

This study proposes a conceptual framework for sustainability accounting grounded in Islamic values of love and compassion (mawaddah and rahmah). Employing a qualitative library research methodology, the study synthesizes classical Islamic sources—the Quran, Hadith, and juristic principles—alongside contemporary sustainability literature encompassing GRI standards and ESG frameworks. The analysis identifies five foundational elements of an Islamic sustainability accounting framework: (1) accountability toward all of creation (rahmah); (2) balance across economic, social, and environmental dimensions (tawazun); (3) intergenerational compassion (maslahah and amanah); (4) transparency as an expression of love and honesty (sidq); and (5) ethical consumption and production (qana'ah and itqan). The proposed framework is not merely normative but offers actionable sustainability reporting indicators applicable across diverse organizational contexts. This study contributes an epistemological dimension to Islamic accounting theory by integrating spiritual and ethical values into sustainability reporting practice, thereby enriching the broader discourse on accountable, inclusive, and equitable sustainable development.
Co-Authors Adi Wicaksono Aep Saefullah Ahmad Fadli Arief Syahreza Azizatul Munawaroh Cinta Rahmi Dinda Olivia Silva Elvira Sitna Hajar Farhat Abas Fisy Amalia Halim Tjiwidjaja Haria Saputri Hendra Candra Ibah Misbah Ichsan Gaffar Idrisi Raliya Putera Moh. Tahang Nuryahati Putri Angelina Rahmat Irawan Ramadani Pardian Rasmawati A. R. Retno Rizki Rila Janara Putri Rindu Ferdina Lestari Rita Rita Rony Marthin Sitohang Tetty Nur Intan Rifia Tohiroh Tohiroh Tohiroh Ujang Kusnaedi Umar Syahid Fatahillah Yandi Asmana