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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Manajemen, Bisnis dan Kewirausahaan
Afriani Pravitasari
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Future of Central Bank Digital Currencies (CBDCs): Implications for Monetary Policy Suripah Suripah; Finarsih Septria; Afriani Pravitasari; Murniyati Murniyati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : 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.v5i1.6520

Abstract

This study investigates the implications of Central Bank Digital Currency (CBDC) implementation and fintech adoption on the effectiveness of monetary policy, emphasizing the mediating role of financial system stability and the moderating influence of public trust in central banks. The research addresses a pressing issue in the digital transformation of global finance: whether digital currencies issued by central banks can enhance policy responsiveness in increasingly cashless and decentralized economies. Using an exploratory qualitative method, this study integrates a systematic review of post 2020 academic literature and central bank reports from The Bahamas, Nigeria, and China. A conceptual framework is developed to examine causal relationships among CBDC design, fintech integration, institutional trust, and policy effectiveness. The findings reveal that CBDC impact is highly context dependent; programmable and inclusive designs, such as China’s Digital Yuan, significantly enhance monetary transmission, whereas technical and social barriers, such as in Nigeria, limit policy effectiveness. The Bahamas serves as an intermediate case where offline and identity linked digital currency supports inclusion and moderate policy gains. The analysis confirms that financial stability mediates the relationship between digital innovation and policy outcomes, while public trust either strengthens or diminishes policy reach. This research contributes to the understanding of CBDC as a policy tool by highlighting institutional, technological, and behavioral factors that determine its success. Implications suggest that policymakers must adopt a multidimensional approach that combines digital infrastructure readiness with strong governance and trust building measures.
The Role of Cloud-Based Accounting in Enhancing Operational Efficiency of MSMEs Edi Purwanto; Dorit Hartini; Finarsih Septeia; Afriani Pravitasari
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6223

Abstract

In the era of digital transformation, the adoption of cloud-based accounting has emerged as a strategic solution to enhance the operational efficiency of Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine the role of cloud-based accounting in improving operational efficiency and to identify the mediating and moderating factors that influence this relationship. Using a quantitative approach, data were collected from 220 MSME respondents across various sectors in Indonesia. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0. The results reveal that cloud-based accounting adoption significantly and positively affects operational efficiency by reducing processing time, minimizing costs, and increasing accuracy in financial management. Furthermore, digital literacy and organizational readiness are found to be strong predictors of adoption, while perceived usefulness and ease of use mediate the impact of adoption on efficiency. The study integrates the Technology Acceptance Model (TAM) and Technology–Organization–Environment (TOE) frameworks, providing both theoretical and practical insights. These findings suggest that MSMEs should strengthen their digital competencies and infrastructure readiness, while policymakers and software providers should promote inclusive digital transformation programs to maximize the benefits of cloud accounting for MSME sustainability.
Co-Authors Dorit Hartini Edi Purwanto Finarsih Septeia Finarsih Septria Murniyati Murniyati Suripah .