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All Journal J-MACC : Journal of Management and Accounting Jurnal Semesta Ilmu Manajemen dan Ekonomi
Rangga Saputra
Universitas Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Penerapan Balanced Scorecard pada UMKM di Indonesia Nadira Ramadhani; Rangga Saputra; Asfeni Nurullah
Jurnal Semesta Ilmu Manajemen dan Ekonomi Vol. 1 No. 4 (2025): Edisi Juni
Publisher : PT PUSTAKA CENDEKIA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71417/j-sime.v1i4.408

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, baik sebagai penyedia lapangan kerja maupun kontributor Produk Domestik Bruto (PDB). Meskipun memiliki potensi besar, pengelolaan yang efektif masih menjadi tantangan utama bagi keberlanjutan UMKM. Artikel ini mengkaji penerapan Balanced Scorecard (BSC) sebagai alat pengukuran kinerja komprehensif pada UMKM di Indonesia melalui studi literatur terhadap 10 penelitian terdahulu (2020-2025). BSC menawarkan pendekatan holistik melalui empat perspektif: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Hasil kajian menunjukkan bahwa mayoritas UMKM menunjukkan kinerja baik pada perspektif pelanggan dan proses bisnis internal, namun menghadapi tantangan signifikan pada perspektif keuangan dan pembelajaran-pertumbuhan. Kendala utama meliputi ketidakstabilan profit margin, kurangnya pelatihan formal karyawan, dan lemahnya sistem evaluasi kinerja. Penelitian ini merekomendasikan penguatan kapasitas manajerial UMKM melalui pelatihan berkelanjutan, pengembangan sistem evaluasi kinerja terstruktur, serta perencanaan keuangan yang lebih sistematis untuk menyeimbangkan kinerja jangka pendek dan keberlanjutan jangka panjang.
PROFESSIONAL ETHICS IN THE DIGITAL AGEA MORAL FORTRESS OR A NEW CHALLENGE OF CONFLICT OF INTEREST? Rahmad Haqqi; Rangga Saputra; Yusnaini
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v9i1.12510

Abstract

Digital transformation has fundamentally reshaped the professional landscape by introducing both efficiencies and complex ethical dilemmas. This study aims to elaborate on the role of professional ethics in the digital era, examining its function as an effective moral fortress as well as its potential to trigger new, unmapped conflicts of interest. Employing a qualitative method, the author conducts a systematic review of contemporary literature on digital ethics, Artificial Intelligence (AI), and data surveillance. The analysis utilizes MacIntyrean Virtue Ethics to examine moral character and Rest’s Four-Component Model to evaluate ethical decision-making processes. The findings reveal a contrasting duality: on one hand, professional ethics serves as a crucial instrument in protecting consumer welfare and public trust within virtual ecosystems; on the other hand, technological acceleration creates gray areas where "technical feasibility" frequently clashes with "moral ethicality," thereby triggering conflicts of interest between managerial efficiency and individual privacy. The authors conclude that the success of professional ethics no longer depends on adherence to statistics, but rather on professionals' ability to navigate the tension between benevolent and pragmatic values.
Co-Authors Asfeni Nurullah Nadira Ramadhani Rahmad Haqqi Yusnaini Yusnaini