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All Journal Jurnal E-bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar Blockchain Frontier Technology (BFRONT) COUNT: Journal of Accounting, Business and Management
Cristino Gusmao
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Library & Information Science Social Sciences

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Analisis Tematik Implementasi Pendidikan Literasi Keuangan di Sekolah Dwi Cahyono; Citra Dwi Ristantri; Cristino Gusmao
Jurnal E-bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar Vol 5 No 1 (2025): Jurnal E-bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar
Publisher : Pusat Penelitian dan Pengabdian Masyarakat ITBM Polman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59903/ebussiness.v5i1.158

Abstract

Penelitian ini mengeksplorasi implementasi pendidikan literasi keuangan di sekolah menengah pertama di Jember, dengan tujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan dan tantangan dalam penerapannya. Metode penelitian yang digunakan adalah analisis tematik, dengan data yang dikumpulkan melalui wawancara mendalam dan fokus grup dari 20 partisipan, termasuk guru dan siswa. Hasil penelitian menunjukkan bahwa kurangnya standardisasi kurikulum dan pelatihan guru menjadi hambatan utama dalam implementasi literasi keuangan. Selain itu, faktor kontekstual seperti status sosial ekonomi dan budaya turut mempengaruhi efektivitas program. Meskipun demikian, beberapa guru telah mengadopsi pendekatan inovatif seperti permainan dan simulasi untuk meningkatkan pemahaman siswa. Siswa menunjukkan peningkatan pemahaman tentang pentingnya literasi keuangan, meskipun masih menghadapi kesulitan dalam penerapan konsep-konsep abstrak. Model Ekologi Implementasi Literasi Keuangan (EILK) dan Model Ekologi Dinamis Literasi Keuangan (MEDLIK) yang dikembangkan dalam penelitian ini menyoroti perlunya integrasi antara sistem pendidikan, keluarga, dan komunitas. Solusi yang diusulkan termasuk reformasi kebijakan kurikulum, pelatihan guru yang berkelanjutan, dan pendekatan pembelajaran yang lebih kontekstual. Kesimpulan dari penelitian ini menegaskan bahwa pendidikan literasi keuangan yang efektif memerlukan pendekatan holistik yang melibatkan berbagai pemangku kepentingan untuk meningkatkan kesejahteraan finansial siswa dan melindungi mereka dari risiko keuangan di masa depan.
Enhancing Service Quality and Student Loyalty in Higher Education Using Blockchain Technology Ayun Maduwinarti; I.G.N. Andhika Mahendra; Dwi Cahyono; Cristino Gusmao; Chua Toh Hua
Blockchain Frontier Technology Vol. 5 No. 1 (2025): Blockchain Frontier Technology
Publisher : IAIC Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/bfront.v5i1.843

Abstract

In the increasingly digital era demanding transparency, blockchain emerges as a technology with significant potential to support higher education services. This system offers security, efficiency, and decentralization in managing academic data and certifications. This study aims to examine the role of blockchain in improving service quality and student loyalty. Data were collected through interviews and FGDs with participants from students, faculty, and administrative staff relevant to the technology's implementation in their institutions. The findings show positive acceptance of blockchain, especially in terms of transparency and service speed. Participants also suggested digital incentives through a token system as a way to encourage active student engagement. However, challenges such as infrastructure, technological literacy, and regulations remain major obstacles. These results reinforce that blockchain can improve service quality and create loyalty based on a fair and measurable system.
FACTORS INFLUENCING AUDIT DELAY IN PUBLICLY LISTED COMPANIES Cristino Gusmao; Aprih Santoso; Kampono Imam Yulianto; Nirsetyo Wahdi
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.549

Abstract

This study aims to examine the factors that influence audit delay in publicly listed companies, with a specific focus on integrating corporate characteristics, auditor profiles, governance structures, and contextual variables in an emerging market setting. Employing a quantitative explanatory method, data were collected through structured questionnaires from 80 respondents comprising accounting teachers and internship supervisors in five public vocational schools (SMK) in Jakarta, which collaborate with listed companies. The data were analyzed using multiple linear regression with IBM SPSS 26 to test the effect of firm size, auditor type, governance structure, financial loss, and operational complexity on audit delay. The findings reveal that firm size, auditor type, and governance structure significantly affect audit delay, while financial loss and complexity do not show a statistically significant influence. The novelty of this study lies in its integration of vocational education perspectives into audit research and its inclusion of digital readiness and post-pandemic factors as contextual variables—elements that are still rarely addressed in previous literature. Furthermore, the study introduces an interdisciplinary lens by connecting audit performance with real-world educational experiences, offering theoretical enrichment and practical implications for improving audit timeliness. In conclusion, this research highlights the evolving determinants of audit delay beyond traditional financial indicators and supports the development of more responsive audit frameworks, especially in countries undergoing regulatory and technological transitions.
THE ROLE OF MANAGEMENT ACCOUNTING IN STRATEGIC DECISION-MAKING FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) Cristino Gusmao
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i2.552

Abstract

This study aims to examine the role of management accounting in supporting strategic decision-making within Micro, Small, and Medium Enterprises (MSMEs), particularly in the context of emerging markets. Employing a quantitative descriptive method, the research gathered data through structured questionnaires distributed to 75 respondents from five MSMEs. The data were analyzed using descriptive statistics and regression analysis. Results reveal that although MSMEs frequently utilize basic accounting tools such as budgeting and cost tracking, the adoption of more advanced practices like forecasting and variance analysis remains limited. Businesses that integrate management accounting more consistently report higher strategic clarity, cost efficiency, and investment readiness. The study contributes a novel perspective by focusing on informal and partial adoption of accounting tools, demonstrating that even limited use can provide significant strategic value. Unlike previous studies that emphasize full-scale systems, this research highlights the practical realities of small enterprises operating with constrained resources. It also identifies key barriers such as low financial literacy, lack of access to technology, and overreliance on intuitive decision-making. By offering a contextualized framework tailored to the needs and capabilities of MSMEs, the research adds depth to the existing literature and offers policy-relevant insights for stakeholders seeking to enhance MSME performance. In conclusion, management accounting—when appropriately adapted—can function as a vital strategic tool for MSMEs, supporting sustainable growth and competitiveness in dynamic economic environments.
Co-Authors Aprih Santoso Ayun Maduwinarti Chua Toh Hua Citra Dwi Ristantri DWI CAHYONO I.G.N. Andhika Mahendra Kampono Imam Yulianto Nirsetyo Wahdi