Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Journal of Social Research Indonesian Journal of Enterprise Architecture
Alwan Sri Kustono
Universitas Jember, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analysis Of The Preparation Of Risk-Based Annual Supervision Work Program (Pkpt) At The Banyuwangi Regency Inspectorate Drajad Surya Maulana; Siti Maria Wardayanti; Alwan Sri Kustono; Wasito Wasito
Journal of Social Research Vol. 3 No. 8 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i8.2184

Abstract

This research aims to provide information and reference materials related to the Annual Supervision Work Program (PKPT) for the Banyuwangi Regency Inspectorate agency. This research is qualitative. The results of this research are expected to improve the Banyuwangi Regency Inspectorate to improve its work program based on risk. Risk-based PKPT guidelines were also made by researchers so that they could be the basis for making risk-based PKPT. The method used in this study is qualitative. The result of this study is the formation of a risk-based PKPT in accordance with regional development goals. The risk-based concept has begun to be mitigated from the beginning so that the assignments that will be carried out by auditors are going well. The existence of inhibiting factors in the preparation of risk-based PKPT can be minimized by auditors so that the goals of the Inspectorate organization can be achieved.
Internal Capabilities and Sustainable Economic Performance of SMEs: A Resource-Based Systematic Review Ardhya Yudistira Adi Nanggala; Alwan Sri Kustono; Wahyu Agus Winarno; Siti Maria Wardayati
Indonesian Journal of Enterprise Architecture Vol. 3 No. 3 (2026): Indonesian Journal of Enterprise Architecture
Publisher : Global Research and Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/ijea.v3i3.832

Abstract

This study aims to systematically synthesize how the configuration of internal capabilities drives sustainable profit growth in Small and Medium Enterprises from a Resource-Based View perspective. This research employs a Systematic Literature Review guided by the PRISMA 2020 protocol and analyzes 121 peer-reviewed journal articles indexed in Scopus and published between 2020 and 2025. The review focuses on three critical internal capabilities, namely the utilization of digital technology, accounting, and entrepreneurial capability, and examines their roles in shaping sustainability-oriented performance outcomes. The findings demonstrate that accounting capability is a core, knowledge-based capability. Digital technology is as a strategic enabler depends on its integration with firm-specific internal capabilities. Entrepreneurial capability emerges as an orchestrating capability that aligns accounting and digital capabilities. The synthesis reveals that the interaction and configuration of internal capabilities best explain sustainable profit growth in SMEs. The results contribute to theory by extending the RBV toward an integrative, dynamic perspective, positioning sustainable profit growth as a strategic outcome of internal capability configuration. The findings suggest that SME upgrading strategies and public policy interventions prioritize strengthening accounting and entrepreneurial capabilities alongside digitalization initiatives to achieve long-term economic resilience and sustainability.
Co-Authors Ardhya Yudistira Adi Nanggala Drajad Surya Maulana Siti Maria Wardayanti Siti Maria Wardayati Wahyu Agus Winarno Wasito Wasito