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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Vokasi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary: Applied Business and Education Research Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) Review of Accounting and Taxation Jurnal Multidisiplin Sahombu
Galih Fajar Muttaqin
Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tiratayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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Management Control Systems and Startup Legitimacy on Funding Success Pratiwi, Heni Indah; Muttaqin, Galih Fajar
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.16-28

Abstract

This study aims to explore the dual role of Management Control Systems (MCS) as a mechanism for building startup legitimacy and its impact on funding success. Grounded in institutional theory and signaling theory, this research develops a conceptual framework that views MCS not only as an internal control tool but also as a strategic instrument for gaining legitimacy in the eyes of investors. The study employs an explanatory sequential mixed-methods design. Data were collected through a survey of 100 startups in Indonesia in 2025, as well as in-depth interviews with 15 founders and 10 investors. Quantitative analysis using Structural Equation Modeling (SEM) with SmartPLS 4.0 reveals that MCS formalization and its use as a signal have a positive and significant effect on legitimacy, which in turn increases the probability of funding success. Furthermore, legitimacy is found to be a significant mediating variable in this relationship. Internally, the implementation of MCS also yields substantive benefits, including improved financial discipline and strategic clarity. These findings provide theoretical contributions to the MCS literature within the entrepreneurial context and offer practical guidance for startup founders in leveraging MCS as a tool to build credibility and attract investment.Keywords: Management Control System (MCS), legitimacy, startup funding, institutional theory, signaling theory. 
STRATEGI PENINGKATAN PORTOFOLIO KREDIT KONSUMER DAN RETAIL DALAM PENCAPAIAN LABA: STUDI KASUS PT BANK BJB KCP MAJA Amalia Febrianti; Galih Fajar Muttaqin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.40905

Abstract

This study examines the strategies employed to develop consumer and retail credit portfolios and identifies the obstacles encountered in achieving profitability at PT Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) Sub-Branch Office (KCP) Maja. A qualitative descriptive approach with a case study design was employed, collecting data through participant observation, in-depth interviews, and document review during an industrial internship from January to March 2025. Findings reveal that Bank BJB KCP Maja operates six integrated strategic pillars: target market segmentation, external partnership development, service and promotion optimization, credit process digitalization, human resource capacity building, and credit evaluation and monitoring reinforcement. In terms of growth, the number of active customers surged by 19.9% in 2023 and accelerated further to 43.9% in 2024. Meanwhile, credit volume growth decelerated from 11.8% to 5.6%, signaling a gap in converting customers into productive debtors. Key obstacles include inadequate human resource capacity, low community financial literacy, and intense competition from technology-based financial institutions (fintech). This study recommends accelerating technology service adoption, expanding community-based financial education programs, and optimizing credit scoring implementation to sustain credit portfolio quality while boosting long-term profitability.
Co-Authors Aggraeni, Feni Amalia Febrianti Asih Machfodzhoh Asih Machfuzhoh Bagaskara, Kurniarga Chandra Prasadhita Chandra Prasadhita Dabella Yunia Dabella Yunia Dharmayanti, Rita Edward Fazri Esti Utami Pratiwi Heni Indah Pratiwi Imam Abu Hanifah Intan Puspanita Kurnia , Raisa Nur Kurnia, Raisa Nur Lia Uzliawati Muhammad Nawawi Mulyasari, Windu Nabilla Audrey Frishilla Nana Nofianti, Nana Oktavia, Hanna Pratiwi, Heni Indah Rika Andrawulan Rita Dharmayanti Rita Dharmayanti Rita Dharmayanti Sari, Titis Nistia Tri Wahyudi Wahyudi Uzliawati , Lia Yunia, Dabella Yusac Lasmana