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All Journal ETIKONOMI EkBis: Jurnal Ekonomi dan Bisnis Abdi Masyarakat Jurnal Ilmu Ekonomi Business Management Journal of Public Sector Financial Management
Muhammad Budi Utama
Akademi Bisnis Lombok
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Peran Mahasiswa Dalam Mendukung Tata Kelola Keuangan Daerah: Studi Literatur Firdaus Ro`mah; Jumadi; Muhammad Budi Utama
Journal of Public Sector Financial Management Vol 2 No 1 (2026): Journal of Financial Management (Maret)
Publisher : Bussiness Academy of Lombok

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Abstract

This study aims to identify and analyze the role of students in supporting regional financial management, particularly in promoting transparency, accountability, and public participation. This study uses a descriptive qualitative method with a literature review approach. Data were obtained from various scientific articles and academic publications discussing regional financial management, transparency, accountability, and the role of students. The data obtained was then analyzed thematically to obtain a complete picture. The results of the study show that students have an important role as agents of education to the community, partners of local governments in academic and community service activities, and as social supervisors of regional financial management. However, the role of students is still not optimal because their involvement is temporary and not integrated in a sustainable manner. This study is expected to broaden understanding of the role of students in regional financial management and serve as a consideration for local governments and universities in building more sustainable cooperation.
Optimalisasi Pengelolaan Keuangan Publik : Peran BUMN, Lembaga Negara, dan Literasi Masyarakat Indana Zahratul Auliya; Qayyis Ainu Rahmatika; Rosiah; Muhammad Budi Utama
Journal of Public Sector Financial Management Vol 2 No 1 (2026): Journal of Financial Management (Maret)
Publisher : Bussiness Academy of Lombok

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Abstract

Public financial management plays a crucial role in supporting the realization of transparent and accountable governance. This article aims to examine the contribution of State-Owned Enterprises (SOEs), government institutions, and the level of public financial literacy in optimizing public financial management. This research employs a literature study method by analyzing various scientific sources, government documents, and relevant regulations. The findings indicate that collaboration among SOEs, government institutions, and communities with adequate financial literacy contributes significantly to improving efficiency, transparency, and accountability in public finance. Therefore, strengthening institutional roles and enhancing public financial literacy should be the primary focus in public policy formulation.
Transparansi Anggaran dan Akuntabilitas Pemerintah: Analisis Peran Manajemen Keuangan Sektor Publik di Era Digital Yani Padila Padila; Muhammad Budi Utama; Sinardi
Journal of Public Sector Financial Management Vol 2 No 1 (2026): Journal of Financial Management (Maret)
Publisher : Bussiness Academy of Lombok

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This study aims to analyze the role of public sector financial management in enhancing government budget transparency and accountability in the digital era. The research objectives include examining how digital tools such as cloud-based financial systems, big data analytics, and e-budgeting applications contribute to better fiscal oversight and public trust. The methodology employed is a qualitative descriptive analysis combined with case studies from selected countries, drawing on secondary data from government reports, academic literature, and international databases. Key findings reveal that effective financial management in the digital age significantly reduces corruption risks and fosters citizen participation through real-time data access. However, challenges such as digital divides and data security vulnerabilities hinder full implementation. The discussion highlights the need for adaptive policies to integrate technology with traditional accountability mechanisms, ultimately promoting sustainable governance. This research contributes to the field of public administration by providing insights for policymakers on leveraging digital innovations for fiscal transparency.
Teknologi Informasi Dalam Pengelolaan Keuangan Publik: Implikasi Terhadap Transparansi Dan Akuntabilitas faesal gibran; resbi irmayani; sayyid ahmad walmukmin; Muhammad Budi Utama
Journal of Public Sector Financial Management Vol 2 No 1 (2026): Journal of Financial Management (Maret)
Publisher : Bussiness Academy of Lombok

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This article looks at how information technology (IT) is used in public financial management to improve transparency and accountability. With the background of administrative reforms that focus on good governance, this research highlights the role of IT in digitalizing financial systems, such as real-time record-keeping and digital payments, which can strengthen administrative efficiency and oversight. However, implementing IT often faces challenges like limited human resources, infrastructure, and cultural resistance within bureaucracy. The study uses a qualitative approach with a literature review method, analyzing 50 documents from 2000 to 2025 through inductive thematic analysis. The results show three main themes: IT as a tool for integration and efficiency; challenges in implementation within organizational dynamics; and positive implications for transparency and accountability, although these depend on the institutional context. The discussion interprets these findings holistically, emphasizing the need for cultural adaptation and oversight mechanisms for optimal results. Theoretically, this research strengthens the use of qualitative approaches in public financial studies; practically, it encourages staff training and inclusive policies; and recommends integrating IT with independent audits to build public trust. The limitations of the method can be addressed through mixed-method research in the future.
Financial Risk Management and Organizational Performance: A Systematic Literature Review Muhammad Budi Utama; Adi Purmanto
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/fxg08732

Abstract

Financial Risk Management (FRM) has evolved from a conventional financial control mechanism into a strategic capability that supports organizational resilience and long-term performance amid increasing economic, technological, and environmental uncertainty. This study aims to synthesize contemporary research on the relationship between Financial Risk Management and Organizational Performance through a Systematic Literature Review (SLR). The review followed the PRISMA 2020 guidelines and analyzed 42 peer-reviewed articles published between 2025 and 2026. Thematic synthesis identified six major research themes: Financial Risk Management, Artificial Intelligence and Risk Analytics, Climate Risk and Sustainability, Corporate Governance and ESG, Digital Transformation and Innovation, and Organizational Performance and Financial Resilience. The findings indicate that recent research increasingly adopts integrated approaches combining financial, technological, governance, and sustainability perspectives. Organizational performance is no longer measured solely by profitability but also by financial resilience, sustainability performance, market competitiveness, and innovation capability. Moreover, methodological trends reveal a transition from traditional econometric techniques toward machine learning, artificial intelligence, and advanced analytical models. This review proposes an integrated conceptual framework linking external environmental pressures, financial risk categories, strategic organizational capabilities, and multidimensional organizational performance. The study contributes by providing a comprehensive synthesis of recent literature and identifying future research directions toward integrated, technology-enabled, and sustainability-oriented Financial Risk Management.
Co-Authors Adi Purmanto Ahmad Ahmad Al farisi, Moh. Salman Amirullah, Malik Abd Karim Andi Pranata Ashari, Nesha Rizky Atkiyan, Fahrul Hudatil Ernaldo Fikrul Arifin faesal gibran Firdaus Ro`mah Ghannili, Farawi Harianto, Tedi Iman, Moh Nurul Indana Zahratul Auliya irawati ningsih Jumadi Junaedi Junaedi Kurniawan, Panji Rizki Miftakhul Choiti Moh. Salman Al Farisi Nia Zulviani Panji Rizki Kurniawan Qayyis Ainu Rahmatika resbi irmayani Rosiah Salman Alam sayyid ahmad walmukmin Sinardi Syahrir Syahrir W., Irwan Yani Padila Padila Zowarni Azlina Zulkarnaen, Deki