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All Journal (JUMPER) Seumike : Society Progress Journal
Rahma Nurzianti
Institut Agama Islam Negeri Takengon, Indonesia
Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Nursing Social Sciences

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Transformasi Keuangan Komunitas: Implementasi Pembukuan Online untuk Toko Kelontong di Sepanjang Urban Ramindra Rd Eliana Eliana; Malahayatie Malahayatie; Rahma Nurzianti; Yani Rizal
Seumike : Society Progress Journal Vol. 1 No. 2 (2025): SEUMIKE
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64826/seumike.v1i2.0063

Abstract

Artikel ini membahas transformasi keuangan komunitas melalui implementasi sistem pembukuan online pada toko kelontong yang tersebar di sepanjang kawasan urban Ramindra Rd. Dalam era digitalisasi yang terus berkembang, toko kelontong tradisional menghadapi tantangan dalam pengelolaan keuangan yang efisien dan transparan. Penelitian ini bertujuan untuk mengevaluasi dampak penggunaan aplikasi pembukuan digital terhadap peningkatan literasi keuangan, efisiensi operasional, serta keberlanjutan usaha mikro di lingkungan urban. Metode penelitian menggunakan pendekatan studi kasus dengan observasi langsung, wawancara, dan analisis data keuangan sebelum dan sesudah implementasi sistem. Hasil menunjukkan bahwa digitalisasi pembukuan mampu meningkatkan akurasi pencatatan, mempercepat proses pengambilan keputusan, serta memperkuat daya saing toko kelontong di tengah persaingan modern retail. Kesimpulan dari studi ini menekankan pentingnya pelatihan dan pendampingan berkelanjutan dalam penerapan teknologi digital bagi pelaku usaha mikro agar transformasi keuangan komunitas dapat berlangsung secara inklusif dan berkelanjutan.
The Impact of Corporate Governance Mechanisms on Strategic Risk Management and Firm Performance Rahma Nurzianti; Tosi Rahmaddian; Mokhamad Yaurizqika Hadi
Journal Management & Economics Review (JUMPER) Vol. 3 No. 7 (2026): January
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i7.827

Abstract

This study investigates the impact of corporate governance mechanisms on strategic risk management (SRM) and firm performance, with SRM examined as a mediating variable. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from managerial-level respondents across firms operating in dynamic and high-risk environments. The results reveal that board independence and board expertise significantly enhance SRM practices, underscoring the role of effective oversight and domain knowledge in shaping strategic responses to risk. SRM is also found to have a strong positive effect on firm performance, demonstrating its strategic value in improving organizational resilience and competitive advantage. However, board independence, board expertise, and board size show no direct effect on firm performance, indicating that governance mechanisms influence outcomes primarily through risk management processes rather than direct governance intervention. Board size also exhibits no significant relationship with SRM, suggesting that capability and functional effectiveness matter more than structural characteristics. Furthermore, SRM significantly mediates the relationships between board independence and firm performance, and between board expertise and firm performance, confirming its role as a crucial conduit through which governance affects organizational results. Overall, the findings reinforce the importance of aligning governance quality with strategic risk practices to enhance firm performance in increasingly unpredictable business environments.
Co-Authors Eliana Eliana Malahayatie, Malahayatie Mokhamad Yaurizqika Hadi Rahmaddian, Tosi Yani Rizal