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Enhancing Institutional Performance of Tutoring Centers in Kuala Lumpur: The Role of Document-Based Budget Management Winarno, Agung; Nur Aini, Desti; Retnaningsih, Prihatini; Rahman, Amalia Arifah
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.250

Abstract

Effective budget management is pivotal for any institution, acting as a linchpin for informed decision-making. Central to this study is the exploration of how document-based budget management applications can substantially augment the quality of institutional performance. Specifically, this research focuses on the Jalan Kebun Tutoring Center, which serves the children of Indonesian expatriates employed in Selangor, Malaysia. The chosen methodological approach for this study is applied research via a case study format. Data interpretation relies on comparative descriptive analysis. The research progression encompasses several stages: needs identification, application development, testing, results revision, and, finally, implementation. The findings underscore the escalating demand for a dedicated application to streamline financial accounting processes. This urgency is heightened by the expansive growth of institutions and the increasing demand from various stakeholders for transparent financial reporting. Notably, the pilot testing of the application affirmed its capacity to bolster speed, precision, and efficiency in disseminating crucial financial information to relevant parties. An essential recommendation stemming from this study is the potential integration of this financial application with academic processes. Such an integration could present a holistic view, offering comprehensive information that bridges both academic and financial spheres, ensuring a unified institutional management approach.
Penelitian dan Akuntabilitas Keuangannya Suryani, Ani Wilujeng; Setiaji, Yongky Teguh; Retnaningsih, Prihatini; Alfianto, Imam
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3698

Abstract

Purpose: The case of manipulation in preparing financial reports in research carried out by university lecturers is a serious problem. This study aims to investigate the causes of lecturers having lack of accountability in their research financial reporting Methodology/approach: The systematic review method is used to conceptually explore why lecturers commit dishonest actions in financial reporting. The articles analyzed were 48 national and international journal articles from the Sinta and Google Scholar databases. Results/findings: The results show that fraud is influenced by information asymmetry, weak monitoring, and workload pressure from tridarma and publication demands. Universities should simplify reporting and enhance monitoring, while lecturers need work-life balance to reduce stress and improve accountability. Conclusion : Lecturers’ financial reporting issues stem from asymmetry, poor monitoring, and pressure. Improving oversight and work-life balance can enhance accountability. Limitations: : This study is limited to a literature review without primary data, so it cannot directly assess lecturers' understanding of financial accountability. Future research should use surveys or interviews. Contribution: This study confirms agency theory by highlighting information asymmetry and weak monitoring in universities. It provides a policy basis to enhance lecturer accountability, reduce fraud, and promote financial accountability and work-life balance.
Economic Empowerment of Indonesian Migrant Workers in South Korea Through Digital-Based Financial Literacy Prajanti, Sucihatiningsih Dian Wisika; Bahatmaka, Aldias; Diantoro, Markus; Pujiarti, Herlin; Retnaningsih, Prihatini
Jurnal Abdimas Vol. 29 No. 1 (2025): June 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v29i1.31052

Abstract

Indonesian Migrant Workers (PMI) contribute significantly to the national economy through remittances, but still face challenges in managing their finances wisely. The low level of financial literacy and limited utilization of digital financial services cause many PMIs to have difficulties in long-term financial planning. This service program aims to empower Indonesian migrant workers in South Korea through digital-based financial literacy training using the Design Thinking approach. Five stages in this method: Empathize, Define, Ideate, Prototype, and Test, are used to design learning media that suits user needs. The results of the activity showed that the developed media, in the form of online modules, leaflets, and training videos, were rated as excellent by experts and migrant practitioners with an average score of 3.71 on a scale of 4. The evaluation also showed that this media is easy to understand, relevant to the needs of migrant workers, and has the potential to be developed sustainably. This service not only improves the financial literacy of migrant workers, but also opens up opportunities for program replication in other migrant communities.