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All Journal FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Sharia Oikonomia Law Journal HANA: Humanities and Academic Narratives in Education
Utami, Zathu Restie
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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The Role of Sharia Financial Innovation and Literacy for MSME Actors in Increasing Profitability Rahmansyah, Diky; Saputri, Devita Veronika; Utami, Zathu Restie; Wang, Yuanyuan
Sharia Oikonomia Law Journal Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/solj.v1i2.176

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role, especially in expanding employment, increasing community income so that they can become drivers of development and economic growth. The slow development of MSMEs is caused by low levels of financial literacy and lack of innovation, causing the welfare of MSMEs or the community to decline. The research method used is a literature review approach to analyze various information and data that are quantitative and qualitative in nature, especially in articles published in national journals. The results showed that the development of innovation and Islamic financial literacy in Indonesia is characterized by three main things, namely; (1) The growth of the Islamic Financial Market along with the growth of Islamic financial institutions in the midst of society, (2) The growing Islamic financial literacy achieved by increasing the knowledge, skills and confidence of the community so that they are able to carry out financial management wisely and efficiently, (3) The development of Islamic financial fintech.
TRANSFORMASI AKUNTANSI SEKTOR PUBLIK INDONESIA: BASIS AKRUAL, DIGITALISASI, DAN PELAPORAN KEBERLANJUTAN Kurniawan, Agus; Utami, Zathu Restie
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 9, No 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2911

Abstract

Public financial management reforms have transformed Indonesian public sector accounting from cash basis toward accrual basis while facing increasing demands for data-driven transparency and sustainability-related information. This article synthesizes current issues in public sector accounting by focusing on the interlinkages among accrual implementation quality, digital reporting, and sustainability reporting (including climate/SDGs disclosures). Using a structured literature review and policy document analysis (accounting standards, regulations, and audit summary reports) for 2015-2025, the synthesis indicates that: (1) accrual adoption is often strong in report preparation compliance but weaker in decision-usefulness and asset management; (2) improving audit opinions does not automatically translate into stronger performance accountability, calling for tighter integration of financial and performance reporting as well as audit follow-up; (3) digitalization through financial management information systems, open data, and standardized digital reporting (e.g., XBRL) can improve timeliness and comparability but raises data governance, data quality, and cybersecurity risks; and (4) emerging international public sector sustainability reporting standards provide an opportunity to broaden government reporting on climate risks and impacts. The article proposes an integrative framework and an implementation roadmap that balances standards, human-capital capability, data governance, and assurance. The main conclusion is that transformation should move from ‘mere compliance’ toward ‘decision-useful’ reporting that strengthens transparency and public accountability.
Narrative Literacy and Digital Storytelling in Indonesian Language Education: A Humanistic Framework for Values, Identity, and Critical Digital Literacies Utami, Zathu Restie; Kurniawan, Agus
HANA: Humanities and Academic Narratives in Education Vol. 1 No. 2 (2026): HANA: Humanities and Academic Narratives in Education
Publisher : Asosiasi Asesmen Pendidikan (AAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63203/hana.v1i2.510

Abstract

Humanities-centered education positions language learning as a space where identity, values, and meaning are negotiated through narrative. In Indonesia, persistent challenges in reading performance, alongside rapid digital transformation, create an urgent need for pedagogy that strengthens narrative literacy while cultivating critical digital literacies (OECD, 2023a; OECD, 2023b). This article develops a humanistic framework for integrating digital storytelling (DST) into Indonesian language education to support (a) narrative competence, (b) value formation and cultural identity, and (c) ethical, critical, and creative participation in digital culture (UNESCO, 2024; Katadata & Sibercakap Digital, 2023). Using a scoping review approach, literature from 2021–2025 on DST, multimodal composing, multiliteracies pedagogy, and narrative inquiry is synthesized (Jiang & Hafner, 2024; Veyis et al., 2025). The synthesis highlights mechanisms through which DST contributes to writing development and engagement (Ajabshir, 2024; Meletiadou, 2022), and it foregrounds GenAI-era risks and equity issues that demand critical ethical literacy (Kim et al., 2025; Rapanta et al., 2025). The paper proposes design principles, an instructional sequence, assessment indicators, and safeguards to guide Indonesian language teachers.
Co-Authors Agus Kurniawan Rahmansyah, Diky Saputri, Devita Veronika Yuanyuan Wang, Yuanyuan