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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.
Evaluasi Potensi dan Model Pengembangan Bisnis Magic Water pada Industri Minuman Sehat di Era Gaya Hidup Modern Bayuadi, Bayuadi; M. Afrizal Miradji; Lizaristi Berliana Putri; Muhammad Rizky Rizal Maulana; Nurul Fitrianingtyas; Icha Nurul Laili Fitriah; Muhammad Arfian Bayu Nugroho
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/9hv6h931

Abstract

This study aims to evaluate the potential and business development model of Magic Water as part of the growing healthy beverage industry, in line with increasing public awareness of a more health-oriented modern lifestyle. The study was conducted through market data analysis from official international reports, literature studies, and a review of relevant natural beverage product development strategies. The results of the study show that global demand for functional and health drinks is experiencing stable growth, as reflected in market value projections for 2030 and 2033. These findings show that innovation based on natural ingredients, branding power, and digital marketing strategies are key determinants in increasing the competitiveness of Magic Water products in domestic and international markets. This research emphasizes the importance of integrating product uniqueness, health trends, and sustainable business approaches to ensure Magic Water can secure a strategic position and grow competitively amid the increasingly progressive dynamics of the global healthy beverage industry.