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All Journal Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) MEDIA BISNIS IAIC Transactions on Sustainable Digital Innovation (ITSDI) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JAKPI E-Jurnal Akuntansi TSM Economics Professional in Action (E-Profit) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Asian Journal of Environmental Research Journal of International Accounting, Taxation and Information Systems Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi
Siahaan, Magda
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Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Enhancing SMEs Business Performance Through Strategic Digital Transformation Siahaan, Magda; Kosasi, Sandy; Sukendri, Nengah; Husain, Abigail
IAIC Transactions on Sustainable Digital Innovation (ITSDI) Vol 7 No 1 (2025): October
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/itsdi.v7i1.703

Abstract

This study examines the role of digital transformation strategies in enhancing business management practices within Small and Medium Enterprises (SMEs) in Tangerang, Indonesia. SMEs in this region face ongoing challenges in adopting digital technologies, including limited financial resources, inadequate digital skills, and internal resistance to change, while increasing competition and rapid technological advancement demand adaptation to remain competitive. The purpose of this research is to analyze how digital transformation strategies cloud computing, digital marketing, automation, and data analytics affect business outcomes such as operational efficiency, customer engagement, and market competitiveness. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on survey data from 150 SMEs actively implementing digital initiatives in Tangerang. The findings show that cloud computing and data analytics significantly improve operational efficiency through workflow optimization and data-driven decision-making, while digital marketing and automation have a positive impact on customer engagement and competitive positioning. SMEs that adopt these strategies demonstrate enhanced management performance and stronger market responsiveness. The study offers empirical evidence supporting the strategic value of digital transformation for SMEs in emerging regions and highlights the importance of investment in digital capability building. These insights may guide SME leaders and policymakers in strengthening digital adoption to support sustainable economic development. Future research should incorporate longitudinal approaches to evaluate longterm impact and qualitative perspectives to better understand contextual challenges in digital transformation implementation.
Internal Factors Within an Auditor Influence the Quality of the Audit Maulana, Aldya Rizky; Siahaan, Magda; Nauli, Theonino David
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.62

Abstract

This research aims to obtain empirical evidence about the influence of independence, professionalism, professional scepticism, competence, experience, and auditor integrity on audit quality. The object of this research is a public accountant who works as an auditor. The sample used in this research was 64 respondents. The data in this research was obtained using a questionnaire distributed to public accountants who were willing to provide answers. The results of this research show that independence, professionalism, and professional scepticism have no effect on audit quality, and competence, experience, and auditor integrity have a positive effect on audit quality. That is because independence, professionalism, and professional scepticism are elements that are automatically inherent in an auditor when carrying out their duties, so they do not affect the quality of the auditor's audit; apart from these three factors, other factors greatly influence the quality of the auditor.
Capital Structure Analysis: Key Financial Indicators in Manufacturing Sianturi, Antar MT; Siahaan, Magda; Pradipta, Arya
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.69

Abstract

This study focuses on how liquidity, asset composition, free cash flow, and profitability impact capital structure.   It also explores how profitability can affect the relationship between liquidity, asset composition, and free cash flow with capital structure. The study focused on collecting information from 50 manufacturing firms that are publicly traded on the Indonesia Stock Exchange over a period of three years, totaling 121 data points. The data analysis method uses multiple linear regression with the help of the Statistical Package for Social Sciences program. The study's findings suggest that there is some evidence to support the idea that liquidity has a negative impact on capital structure. The asset structure variable and the free cash flow variable do not affect capital structure. The profitability variable is proven to strengthen the negative effect of liquidity on capital structure. Nevertheless, it is unable to enhance the favorable impact of the composition of assets and the detrimental impact of surplus cash flow on the firm's financial structure. According to the research, it is suggested that the board members and executives of the organization should be responsible for optimizing resources and driving up the company's earnings; investors who want to invest in manufacturing companies should do an investment assessment.
Use Big Theory Clarifies Financial Performance: The Role of Internal Mechanisms Control Siahaan, Magda
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.596

Abstract

Purpose: This paper establishes the basic concepts, related work, and core propositions of implementing integrated Governance, Risk Management and Compliance (GRC), internal audit function, and financial performance through the perspective of the underlying grand theory. Method: This paper uses literature-based analysis. First, it builds a conceptual argument by looking for the big theory, which is the leading theory that serves as the foundation for explaining and analyzing important phenomena in a field of science, which can underlie the integration of GRC, internal audit, and financial performance. It concludes with the predicted relationships of the three that can be seen through their application. Big theory is the leading theory that serves as the foundation for explaining and analyzing important phenomena in a field of science. Findings: Based on underlying the big theory and the supporting concepts, it is proven that integrated GRC, internal audit, and financial performance are in one corridor of built relationships. Novelty/Value: Integration of GRC, internal audit, and financial performance in one agency theory-based framework presents integrated relationships and new hypotheses, different from previous studies that separate these variables.
Co-Authors Ananda, Priscila Della Antar MT Sianturi Aulia, Azwani Callista, Vania Aurea Effendi, Susanti E Gianchiara, Clearesta Haryono Umar Hedwigis Esti Riwayati Hetharia, Nathanael Bramantya Surya Husain, Abigail Jonathan Jonathan Khairani, Munisha Lase, Hofandrik Maulana, Aldya Rizky Natali Yustisia Nauli, Theonino David Pradipta, Arya Pramesworo, Septo Putra, Marvin Rachman, Hikmah Abdul Rakhmawati, Anita Sambora, Giovanna Sandy Kosasi Siahaan, Bonar Paul Siregar, Johannes Kristian Stewart, Stewart Sukendri, Nengah Sunny, Gloria Christina Theola, Veliana Utami, Nabila Putri WIJAYA, NOVIA Winarta, Nigel Hans