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All Journal Jurnal Kewirausahaan Bukit Pengharapan Mount Hope Global Economic Journal Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Jurnal Studi Akuntansi Pajak Keuangan
Iman Sjamsu Rahardjo
Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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PENGEMBANGAN FINANCIAL MODELLING FRAMEWORK (FMF) TERINTEGRASI: PENDEKATAN DESIGN-BASED DALAM ARSITEKTUR MODEL KEUANGAN KORPORASI Rahardjo, Iman Sjamsu
Mount Hope Economic Global Journal Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i3.982

Abstract

Corporate financial modeling practices have evolved technically, yet they remain largely ad hoc, architecturally undocumented, and insufficiently aligned with governance and model risk principles. Spreadsheet-based models are frequently constructed in a fragmented manner, exposing organizations to assumption inconsistencies and model risk vulnerabilities. This study develops an integrated Financial Modeling Framework (FMF) using a design-based research approach to bridge the gap between financial modeling practice, financial statement analysis, and risk governance principles. The research produces a layered architectural artifact consisting of an assumptions layer, integrated financial statements layer, performance output layer, and validation mechanism. The novelty of this study lies in conceptualizing financial modeling as a governance-aware decision infrastructure that explicitly integrates financial statement structures, ratio transmission logic, and validation controls within a modular and transparent design. Theoretically, the study extends design science applications into the financial domain by emphasizing architectural structuring as a determinant of model quality. Practically, the FMF enhances transparency, consistency, and accountability in spreadsheet-based corporate financial model development.
EVOLUSI DOKTRIN ULTRA VIRES DALAM TATA KELOLA KEPUTUSAN DIGITAL DAN BIG DATA PADA PERUSAHAAN MODERN Rahardjo, Iman Sjamsu
Jurnal Kewirausahaan Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v5i2.986

Abstract

The rapid transformation of the digital economy has significantly reshaped corporate decision-making, particularly in high-risk investments involving advanced technologies and big data. In this context, the doctrine of ultra vires traditionally understood as actions taken beyond a company’s stated objectives requires reinterpretation to remain relevant. This study aims to examine the evolution of the ultra vires doctrine in Indonesian corporate law and to reassess its relevance within digital governance and data-driven decision-making. This research employs a normative juridical approach combining statutory and conceptual analysis, primarily referring to Law Number 40 of 2007 concerning Limited Liability Companies and Law Number 27 of 2022 concerning Personal Data Protection. The findings indicate that ultra vires has evolved from a rigid doctrine of invalidity into an evaluative mechanism defining the outer limits of directors’ authority. The relationship between ultra vires and the business judgment rule is not contradictory but complementary: ultra vires operates as an external boundary, while the business judgment rule provides conditional protection for rational business risks. This article argues for a functional-adaptive reinterpretation of ultra vires by integrating it with fiduciary duties and digital risk governance standards. Such an approach helps balance innovation flexibility with legal certainty, ensuring that corporate law remains responsive to the dynamics of the data-driven economy without compromising accountability.
IMPLEMENTASI FINANCIAL MODELING FRAMEWORK (FMF) TERINTEGRASI: DEMONSTRASI INTEGRASI LAPORAN KEUANGAN DAN TRANSMISI RASIO KINERJA BERBASIS SPREADSHEET Iman Sjamsu Rahardjo
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 4 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i4.983

Abstract

This study proposes and demonstrates the operational implementation of an integrated Financial Modeling Framework (FMF) as a response to the structural fragmentation commonly found in spreadsheet-based corporate financial models. Unlike conventional projection models that operate in partial or disconnected formats, FMF v1.8 adopts a modular architecture built upon an assumptions layer that systematically integrates the Income Statement, Balance Sheet, and Cash Flow Statement while transmitting driver changes into performance ratios. Using an artifact-based demonstrative approach, the study provides evidence that strategic assumption adjustments—such as revenue growth and capital structure changes—are consistently transmitted to financial statement structures and key ratios (ROE, ROA, DER) without generating balance sheet inconsistencies or cash flow distortions. The findings confirm the existence of a structured ratio transmission mechanism, positioning the model not merely as a forecasting tool but as an integrated analytical framework capable of mapping financial trade-offs transparently. Theoretically, this research extends the financial statement integration literature by providing implementation-level evidence of an integrated modeling architecture. Practically, FMF offers a more robust driver-based framework for sensitivity analysis, scenario evaluation, and structured financial decision making.
Penyuluhan Lieterasi Keuangan Bagi UMKM di Lingkungan RT 06 Curug Pondok Kelapa Duren Sawit Wedia Hastuti; Irma Maria Dulame; Iman Sjamsu Rahardjo; Rida Justin Jacobalis; Ida Adhani
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 3 No. 2 (2026): Juni: Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahte
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v3i2.3353

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute the economic backbone of the RT 06 community in Curug, Duren Sawit. However, preliminary observations indicated that 80% of business owners commingled personal and business finances, lacking formal cash flow records. This deficiency in financial literacy serves as a primary constraint on business sustainability. This community service initiative aimed to enhance financial management capacity through a Participatory Action Research (PAR) approach, utilizing an intensive mentoring framework. Fifteen MSME participants received targeted education on segregating bank accounts, training in simplified bookkeeping, and personalized coaching clinics over a four-week period. The results demonstrate a significant improvement in financial management capabilities, with 86.7% of participants successfully segregating personal and business finances. Furthermore, a 45% increase in participants' scores was observed between the pre-test and post-test assessments. Consequently, all participants have now adopted simplified bookkeeping systems, utilizing either conventional or digital methods. The findings suggest that a personalized mentoring strategy is more effective than traditional classroom-based instruction, as it addresses specific technical challenges and facilitates direct behavioral change. This program provides a scalable model for enhancing the financial resilience of MSMEs in similar contexts, enabling them to operate with greater efficiency, transparency, and improved capacity for long-term growth projections.
Co-Authors Ida Adhani Irma Maria Dulame Rida Justin Jacobalis Wedia Hastuti