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ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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Background: The dynamic business environment requires organizations to align their strategies with financial insights to remain competitive. Management accounting provides a framework for evaluating business decisions and optimizing resource allocation. Aims: This research aims to investigate the influence of management accounting tools and practices on strategic decision-making and the subsequent effect on organizational performance. Research Method: A mixed-methods approach was adopted, combining quantitative analysis of survey data from 200 organizations with qualitative interviews of senior management professionals. Data were analyzed using statistical tools to identify patterns and relationships. Results and Conclusion: The findings highlight that management accounting significantly supports strategic planning by delivering accurate, relevant, and timely information. Organizations employing advanced management accounting practices demonstrate superior financial performance, enhanced decision-making processes, and a higher capacity to adapt to environmental changes. Contribution: This study bridges the gap between theoretical frameworks and practical applications of management accounting in strategic contexts, offering insights into optimizing resource utilization for organizational success.

ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Background: The dynamic business environment requires organizations to align their strategies with financial insights to remain competitive. Management accounting provides a framework for evaluating business decisions and optimizing resource allocation. Aims: This research aims to investigate the influence of management accounting tools and practices on strategic decision-making and the subsequent effect on organizational performance. Research Method: A mixed-methods approach was adopted, combining quantitative analysis of survey data from 200 organizations with qualitative interviews of senior management professionals. Data were analyzed using statistical tools to identify patterns and relationships. Results and Conclusion: The findings highlight that management accounting significantly supports strategic planning by delivering accurate, relevant, and timely information. Organizations employing advanced management accounting practices demonstrate superior financial performance, enhanced decision-making processes, and a higher capacity to adapt to environmental changes. Contribution: This study bridges the gap between theoretical frameworks and practical applications of management accounting in strategic contexts, offering insights into optimizing resource utilization for organizational success.

EXPLORING THE ROLE OF ENVIRONMENTAL ACCOUNTING IN PROMOTING CORPORATE SUSTAINABILITY PRACTICES Fatmasari, Raden Roro; Padma Hanuun, Nazhira Nindya; Yolistina, Anggun
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background The growing global awareness of environmental issues, such as climate change, resource depletion, and pollution, has led to increased pressure on corporations to adopt sustainable practices. Environmental accounting has emerged as a key tool for integrating environmental concerns into business operations. It involves identifying, measuring, and communicating environmental costs and benefits, enabling organizations to assess their environmental impact and make more informed decisions. Research Method This research employs a mixed-methods approach, combining both qualitative and quantitative data to examine the role of environmental accounting in promoting corporate sustainability. The study involves a comprehensive literature review, case studies, and surveys conducted among 50 corporations across various sectors, including manufacturing, energy, and services. Results and Conclusion The findings of this study demonstrate that environmental accounting plays a crucial role in enhancing transparency, improving resource efficiency, and fostering stakeholder engagement. The research reveals that companies that adopt environmental accounting practices are better able to track and report their environmental performance, leading to increased trust among stakeholders and improved relationships with customers, investors, and local communities. Moreover, environmental accounting enables companies to optimize resource usage, reduce waste, and lower operational costs, contributing to both environmental and financial sustainability. Contribution This study contributes to the existing body of knowledge on environmental accounting by providing a comprehensive analysis of its role in promoting corporate sustainability practices. It offers valuable insights into the benefits and challenges of adopting environmental accounting and provides practical recommendations for overcoming the barriers to its implementation. The study also highlights the importance of transparency, stakeholder engagement, and resource efficiency in achieving sustainability goals and demonstrates how environmental accounting can help companies align their operations with societal expectations.

INVESTIGATING THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON GLOBAL FINANCIAL TRANSPARENCY Fitrianti, Nida Garnida; Ria, Nia; Fatmasari, Raden Roro
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:The global financial landscape is increasingly interconnected, and the need for transparent and comparable financial reporting across borders is critical. The International Financial Reporting Standards (IFRS) have been introduced to address these needs, aiming to harmonize accounting practices worldwide. This research explores the impact of IFRS on global financial transparency, focusing on how its adoption affects the quality of financial reporting, comparability, and investor confidence across various regions and industries. Aims:The primary aim of this study is to assess the influence of IFRS adoption on financial transparency in multinational corporations. The research aims to investigate the effect of IFRS on financial statement accuracy, transparency in financial reporting, and the role it plays in improving global financial integration. Research Method:This paper adopts a qualitative research method, combining literature review with case studies from various regions that have adopted IFRS. A comparative analysis is conducted to examine the changes in financial transparency pre- and post-IFRS adoption in countries such as the European Union, the United States, and emerging economies. Results and Conclusion:The research reveals that IFRS adoption has led to significant improvements in financial transparency, particularly in terms of comparability and consistency of financial statements across borders. However, challenges remain in terms of full compliance, especially in emerging economies. The study concludes that while IFRS has positively impacted global financial transparency, further efforts are needed to standardize its implementation worldwide. Contribution:This study contributes to the ongoing discourse on global financial standards by providing empirical evidence on the effect of IFRS on financial transparency. The findings offer insights for regulators, financial institutions, and multinational corporations seeking to understand the implications of IFRS adoption.

Digital Transformation in Banking Services: A Literature Review on Customer Behavior Shifts and Fintech Innovations Fatmasari, Raden Roro
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 7 (2024): Kriez Academy - June
Publisher : Yayasan Kreatif Indonesia Emas

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The global banking industry is undergoing a profound digital transformation, primarily driven by rapid technological advancements and the disruptive influence of financial technology (fintech) firms. This paper presents a systematic literature review to synthesize key findings on this transformation, focusing specifically on shifts in customer behavior and the impact of fintech innovations. The review explores the evolution of banking services from traditional to digital-first models and analyzes how customer preferences for speed, convenience, and personalization are reshaping service delivery. Furthermore, it examines the disruptive and collaborative roles of fintech models, such as e-wallets, peer-to-peer lending, and open banking, on the established banking ecosystem. Key challenges for traditional banks, including issues of cybersecurity, regulatory compliance, and digital financial inclusion, are also discussed. The review concludes by highlighting the strategic imperative for banks to adopt an innovative and collaborative mindset, emphasizing that future success depends on their ability to integrate digital capabilities and adapt to a dynamic, customer-centric landscape.

pdf Strategies for Inclusive FinTech Adoption in Rural Communities: A Systematic Literature Review Fatmasari, Raden Roro
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 8 (2024): Kriez Academy - July
Publisher : Yayasan Kreatif Indonesia Emas

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This paper presents a systematic literature review to identify and synthesize effective strategies for enhancing fintech adoption in rural and underserved communities. Drawing on a comprehensive body of research from peer-reviewed journals, development agencies, and global case studies published between 2012 and 2024, the study meticulously examines key adoption barriers, essential enabling technologies, critical sociocultural dynamics, and the policy frameworks that collectively support inclusive fintech ecosystems in remote and marginalized settings. Through a critical thematic analysis, this work provides profound insights into how fintech initiatives can be strategically tailored for meaningful rural impact. The paper culminates in a set of actionable recommendations for multi-stakeholder collaboration, emphasizing that a holistic, context-specific approach is vital for bridging the financial inclusion gap.

AN IN-DEPTH EXPLORATION OF EMPIRICAL RESEARCH ON ENTREPRENEURIAL MINDFULNESS: A SYSTEMATIC LITERATURE REVIEW TO EXPLORE NUANCES, FINDINGS, AND CHALLENGES Aripin, Zaenal; Sikki, Nurhaeni; Fatmasari, Raden Roro
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 2 (2024): Jesocin - Januari
Publisher : Organisasi Kreatif Indonesia Emas

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Entrepreneurial spirit can drive a person's success. By having an entrepreneurial spirit, someone will always be active in creating and developing a business, so that many jobs can help the Indonesian nation in alleviating unemployment and poverty. This research uses literature study research with a qualitative approach. The result of this research is that Entrepreneurship is the process of creating something new at the value of using the necessary time and effort, bearing physical risks as well as accompanying social risks, receiving the resulting monetary rewards, meeting needs, and desires through innovation. Someone does entrepreneurship for several reasons, namely financial reasons; Social reasons; Reasons for Service and Reasons for Self-Fulfillment It is not uncommon for someone to be entrepreneurial as well as a form of fulfillment of satisfaction or achievement of themselves. The challenges of entrepreneurship are uncertain income; Losses due to loss of investment capital; It takes hard work and a long time; The quality of life remains low despite steady efforts.

INTEGRATING SUSTAINABILITY INTO MANAGEMENT ACCOUNTING PRACTICES: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA INSTITUE : October 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: Indonesian manufacturing firms face mounting pressure to integrate environmental considerations into business operations amid growing stakeholder expectations and regulatory requirements. While traditional management accounting focuses primarily on financial performance, sustainability integration demands broader metrics encompassing environmental and social dimensions. Aims: This study investigates sustainability integration into management accounting systems across Indonesian manufacturing firms examining current adoption patterns, organizational factors influencing integration, specific practices employed, and relationships between sustainability accounting sophistication and performance outcomes. Research Method: A convergent mixed-methods design combined survey analysis of 156 manufacturing firms with in-depth case studies of 12 organizations. Statistical analysis utilized hierarchical regression while qualitative data underwent thematic coding. Results and Conclusion: Three distinct integration archetypes emerged: Compliance-Driven firms (38%), Strategic Adopters (29%), and Pioneering Transformers (33%). Advanced integration correlates significantly with superior environmental performance (24-31% improvements) and enhanced financial outcomes (12-18% cost savings). Regulatory pressures (β=0.34), customer requirements (β=0.41), and organizational capabilities (β=0.38) emerge as significant drivers. Contribution: This research extends management accounting literature by empirically demonstrating sustainability integration patterns in emerging market manufacturing contexts. Findings provide practical guidance for firms pursuing sustainability accounting adoption and inform policy interventions supporting sustainable industrial development.

ASSESSING THE ROLE OF DIGITAL BANKING IN PROMOTING FINANCIAL INCLUSION IN EMERGING MARKETS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 12 (2024): KISA INSTITUE : November 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:Financial inclusion remains critical with 1.4 billion adults globally unbanked. Digital banking offers accessible, affordable services to underserved populations. Aims:This study assesses digital banking's role in promoting financial inclusion across diverse emerging market contexts. Research Method:Using mixed-methods, we analyzed adoption patterns across five emerging markets, including quantitative metrics and qualitative interviews with 120 users and 45 providers. Results and Conclusion:Digital banking increased financial access by 23%. Mobile banking achieved 68% adoption among previously unbanked, with costs reduced 40%. Barriers include digital literacy gaps (35%), infrastructure limitations, and trust concerns. Contribution:The study provides empirical evidence of digital banking effectiveness in financial inclusion while identifying critical success factors and persistent challenges requiring policy intervention.

SOCIAL MEDIA MARKETING STRATEGIES FOR INDONESIAN RETAIL BUSINESSES IN DIGITAL ERA Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 7 (2024): KISA INSTITUE : June 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: Indonesian retail businesses increasingly rely on social media platforms to reach customers, yet many struggle with effective strategy implementation and measuring return on investment. Aims: This study examines successful social media marketing strategies employed by Indonesian retail businesses and identifies key performance factors that drive customer engagement and sales conversion. Research Method: Mixed-methods approach combining comprehensive surveys of 180 retail businesses across major Indonesian cities with in-depth case studies of fifteen top performers in various retail categories. Results and Conclusion: Findings reveal that consistent content posting, authentic customer engagement, platform-specific content strategies, and data-driven optimization significantly correlate with sales growth and customer retention. Instagram emerged as the most effective platform for product visualization and brand building while WhatsApp Business dominated customer service interactions and personalized marketing. Contribution: This research provides practical frameworks and actionable recommendations for Indonesian retailers to optimize their social media marketing investments, improve customer acquisition costs, and build sustainable competitive advantages in the digital marketplace.

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