Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Business Economics and Agribusiness
Bandera, Abdani D.
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
A Review of Financial and Management Accounting as the Basis of Financial Management Hanafie, Saliha G; Bandera, Abdani D.; Usman-Macadaag, Omaimah M.
Journal of Business Economics and Agribusiness Vol. 3 No. 1 (2025): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i1.938

Abstract

This study examines how financial and management accounting systems support effective financial management, with particular focus on transparency, governance, and strategic decision-making across corporate, SME, and public-sector contexts. Utilizing a qualitative literature review approach, the paper synthesizes peer-reviewed research, institutional reports, and academic books published between 2015 and 2025. Thematical analysis centers around three core dimensions: transparency and corporate governance in financial reporting, management accounting as a decision-support tool, and integration of accounting systems through digitalization and sustainability practices. The review finds that high-quality financial reporting reduces information asymmetry, strengthens governance, and enhances stakeholders’ confidence, while management accounting transforms financial and non-financial data into actionable insights that improve operational efficiency, cost control, and strategic planning. Integration of these systems, facilitated by digital technologies such as artificial intelligence, business intelligence, blockchain, and cloud accounting, further enhances real-time decision-making, predictive analytics, and organizational resilience. The effectiveness of these systems is contingent on financial literacy, technological readiness, and institutional capacity, with SMEs and public-sector organizations exhibiting unique challenges and opportunities. The study concludes that accounting systems serve not only as compliance mechanisms but also as strategic tools that link reporting, decision-making, and sustainability considerations.
A Review of Marketing Channel Implications in Agribusiness Hanafie, Saliha G; Bandera, Abdani D.
Journal of Business Economics and Agribusiness Vol. 3 No. 1 (2025): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i1.940

Abstract

This review analyzes the impacts of transformations in agribusiness marketing channels, specifically supermarket expansion, value-chain governance, and digitalization on value distribution, smallholder inclusion, and overall system competitiveness. Using an integrative qualitative review, the study synthesizes evidence from recent academic literature, institutional reports, and policy analyses published over the last two decades. Findings show that modern retail growth enhances quality control and procurement efficiency but often excludes smallholders unable to meet stringent standards and capital requirements. Governance dynamics further shape distributional outcomes, as concentrated buyer power allows lead firms to influence pricing, compliance costs, and coordination structures, reinforcing asymmetries unless counterbalanced by supportive policies, transparent contracting, and stronger farmer organizations. Digitalization offers new pathways for efficiency and market access through e-commerce platforms, traceability systems, and data-driven coordination, yet its benefits remain uneven due to digital divides, limited infrastructure, and unclear data governance frameworks. The results highlight that modernization alone does not guarantee inclusivity. Building resilient and equitable agrifood systems requires integrated strategies that combine technological innovation with fair governance arrangements, institutional support, and targeted policies that enable smallholders to upgrade and participate in evolving market channels.
Co-Authors Hanafie, Saliha G Usman-Macadaag, Omaimah M.