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All Journal Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Scripta Economica: Journal of Economics, Management, and Accounting
Amos Firdo Sihotang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Strategi Penyusunan Laporan Keuangan yang Efektif dan Transparan Mohamad Afrizal Miradji; Rahmi Tara Iman Aisyah; Rachmad Rangga Wijaya; Amos Firdo Sihotang; Icha Nurul Laili Fitriah
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 3 (2025): Agustus : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i3.598

Abstract

Transparency and effectiveness in financial reporting are critical for maintaining stakeholder trust and ensuring the continuity of business operations. Well-prepared financial statements enable users to understand an entity’s financial condition and performance objectively. However, in practice, many reports are still inefficiently prepared and lack transparency, often due to issues such as data inconsistency, inadequate disclosure of material information, and weak internal controls. This study aims to explore strategies for enhancing the effectiveness and transparency of financial statement preparation. A literature review approach is employed to examine the application of accounting standards, the strengthening of internal audit systems, and the presentation of information in a user-friendly manner. The findings indicate that consistency in data presentation, adherence to reporting standards, and the use of information technology significantly improve the quality of financial reports. Moreover, the involvement of internal audits and open reporting systems plays a key role in preventing errors and data manipulation. These insights affirm that effective financial reporting strategies not only reinforce internal controls but also promote sustainable transparency. Consequently, companies need specific strategies that go beyond formal compliance to deliver added value in terms of clarity, accuracy, and reliability—thereby supporting better-informed decision-making.
Kelayakan dan Dampak Ekonomi-Ekologis Usaha Minuman Berbasis Susu: Studi Kasus Sticky Milk sebagai Inovasi Kewirausahaan Mahasiswa Mohammad Afrizal Miradji; Bayuadi; Adheriana Wida Saputri; Amos Firdo Sihotang; Jea Nur Fitriana; Gunita; Fadensyah Muhammad Daffa Effendi
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/36qk5z24

Abstract

This study analyzes the business feasibility and sustainability dimensions of “Sticky Milk,” a student-led milk-based beverage enterprise developed at Universitas PGRI Adi Buana Surabaya. Using a qualitative descriptive approach supported by financial simulation, the research examines five aspects of business feasibility: market, technical, managerial, financial, and environmental-social impact. Field observations, interviews, and sales reports indicate that the product achieved strong consumer acceptance with a 13.2% profit margin and an estimated monthly net profit of IDR 750,000. The student team demonstrated efficient management, transparent financial records, and an environmentally aware production process using recyclable packaging. Socially, the project enhanced entrepreneurial skills, interdisciplinary collaboration, and local economic engagement within the campus community. These findings confirm that student entrepreneurship can integrate economic viability with ecological and social responsibility, forming a micro-scale model of green and circular business practice. The study proposes the development of green branding strategies, digital accounting, and supply-chain partnerships to ensure long-term sustainability.
Co-Authors Adheriana Wida Saputri Bayuadi Fadensyah Muhammad Daffa Effendi Gunita Icha Nurul Laili Fitriah Jea Nur Fitriana Mohammad Afrizal Miradji Rachmad Rangga Wijaya Rahmi Tara Iman Aisyah