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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat Asia Al Dzahab
Farinza Tiara Indani
Universitas Siber Muhammadiyah
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Integrating Accountability, Governance, And Legal Risk: Lessons Learned From The Efishery Business Model Afriansyah Tanjung; Agniya Thahira; Farinza Tiara Indani; Moh Lubsi Tuqo Romadhan
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.2833

Abstract

Purpose: This paper aims to explicitly analyze the complex challenges of accountability, corporate governance, and legal risk faced by the Indonesian agritech unicorn, eFishery, as it manages rapid growth. The study addresses critical issues like alleged financial fraud, miscommunication, and resulting trust deficits, highlighting the imperative for transparent and accountable management to ensure sustainable growth in the agritech sector. Method: The research employs a descriptive qualitative approach with a case study design. Data was collected from secondary sources, including primary legal materials (e.g., Civil Code, UU ITE, OJK regulations) and secondary legal materials (e.g., journal articles, media reports). Content analysis with a thematic focus on accountability, governance, and legal risk was used for data analysis. Practical Applications: The findings offer crucial lessons learned and policy recommendations for other technology-based startups in Indonesia and the wider startup ecosystem. It emphasizes the practical steps of strengthening governance structures, enhancing transparency, and implementing robust internal oversight to build legally compliant and sustainable business models. Conclusion: The study concludes that integrating accountability and transparency from the early stages of growth and implementing Good Corporate Governance (GCG) are key to mitigating risks and ensuring eFishery's long-term sustainability. Governance failures, including ineffective oversight and a less assertive Board of Commissioners, must be addressed to maintain integrity and stakeholder trust.
Pengaruh Kompetensi Pengelola Keuangan, Sistem Pencatatan Keuangan dan Partisipasi Masyarakat Desa terhadap Kinerja Keuangan Badan Usaha Milik Desa: The Influence of Financial Manager Competence, Financial Recording System, and Village Community Participation on the Financial Performance of Village-Owned Enterprises Andita Sulistyowati; Adityas Wahyuningsih; Farinza Tiara Indani; Dinda Riskanita; Anindita Elladevi
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5876

Abstract

Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques. Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance. Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).
PENGARUH PENGELOLAAN KEUANGAN PRIBADI TERHADAP STRES KEUANGAN PADA GENERASI Z Amalina Nur Arifah; Farinza Tiara Indani; Putri Isriyatil Jannah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/dve3z573

Abstract

Penelitian ini bertujuan untuk mengeksplorasi secara mendalam pengaruh pengelolaan keuangan pribadi terhadap stres finansial pada Generasi Z di Indonesia. Menggunakan pendekatan fenomenologi, penelitian ini berupaya memahami pengalaman subjektif, persepsi, dan konstruksi makna individu Generasi Z terkait praktik pengelolaan keuangan mereka dan tekanan finansial yang dihadapi. Data dikumpulkan melalui wawancara mendalam semi-terstruktur terhadap 24 partisipan Generasi Z yang berasal dari berbagai latar belakang pekerjaan dan wilayah di Indonesia. Analisis data dilakukan dengan metode analisis tematik reflektif menurut Braun dan Clarke (2006). Hasil penelitian mengungkapkan lima tema utama, yaitu dominasi budaya digital dan konsumsi online, fragmentasi pengetahuan dan praktik keuangan, stres finansial sebagai pengalaman holistik, mekanisme koping yang kontraproduktif, serta disonansi antara idealitas dan realitas finansial. Temuan menunjukkan bahwa pengelolaan keuangan yang tidak efektif yang dipengaruhi kuat oleh gaya hidup digital, tekanan sosial media, dan literasi keuangan yang terbatas secara signifikan berkontribusi terhadap timbulnya dan eskalasi stres finansial. Penelitian ini menawarkan model konseptual Ekosistem Stres Finansial Generasi Z yang mengintegrasikan dimensi psikologis, sosial, dan teknologis, serta memberikan rekomendasi untuk intervensi yang lebih kontekstual dan komprehensif.
Co-Authors Adityas Wahyuningsih Afriansyah Tanjung Agniya Thahira Amalina Nur Arifah Andita Sulistyowati Anindita Elladevi Dinda Riskanita Juwita Andriani Moh Lubsi Tuqo Romadhan Putri Isriyatil Jannah