Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Cakrawala Akademika Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Lismita Maharani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Penerapan Akuntansi Berbasis Akrual terhadap Transparansi Keuangan: Studi Kasus Pemerintah Daerah di Indonesia Intan Dwi Lestari; Lismita Maharani; Sandra; Peny Cahaya Azwari
Jurnal Cakrawala Akademika Vol. 2 No. 1 (2025): Edisi Juni 2025
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/jca.v2i1.406

Abstract

Transparency in financial management serves as a crucial cornerstone for establishing an accountable and trustworthy government. To enhance the quality of public sector financial reports, the Indonesian government has adopted an accrual-based accounting system in accordance with Government Regulation Number 71 of 2010, which outlines Government Accounting Standards. This study seeks to assess how the implementation of accrual-based accounting influences the level of financial transparency in local governments. Utilizing a quantitative approach based on case studies of 20 local governments, data were collected through questionnaires and documentation analysis. The findings reveal that accrual-based accounting significantly enhances the transparency of local financial practices reports, by producing more complete, relevant, and publicly accessible information. However, its implementation still faces various challenges, such as limited human, resource capacity, suboptimal technological infrastructure, and lack of commitment from local leaders. Therefore, the success of implementing accrual accounting requires ongoing efforts to strengthen institutional capacity and build a culture of transparent and accountable governance. 
Optimalisasi Platfrom E-commerce Dalam Pemasaran tanjak PalembangPlatfrom Digital: Tokopedia, Bukalapak, Blibli Sandra Sandra; Lismita Maharani; Intan Dwi Lestari; Maya Panorama
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5917

Abstract

Tanjak Palembang, as a cultural heritage typical of South Sumatra, has high historical and aesthetic value. Although it was once only worn by the nobility, now tanjak has become part of the cultural identity that can be worn by anyone. In the digital era, marketing of traditional cultural products such as tanjak faces challenges from modern products and consumer accessibility. This study aims to analyze the optimal strategy in utilizing e-commerce platforms, such as Tokopedia, Bukalapak, and Blibli, to increase the appeal, sales, and preservation of the Palembang tanjak culture. The research method used is qualitative descriptive, with primary data collection through interviews and observations, as well as secondary data from literature and industry reports. The results of the study indicate that the use of e-commerce platforms significantly expands market reach and increases brand awareness of the Palembang tanjak. However, business actors also face challenges such as tight price competition and lack of knowledge in digital marketing. Therefore, the right strategy is needed, including training for MSMEs and improving the quality of digital content. Overall, e-commerce optimization has proven effective in increasing the marketing of Palembang tanjak, with the hope of collaboration between business actors, the government, and e-commerce platforms to support the development of local products.
Co-Authors Intan Dwi Lestari Maya Panorama Peny Cahaya Azwari Sandra Sandra Sandra