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Keumala Hayati
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Jl. Prof. Dr. Ir. Sumantri Brojonegoro, Gedong Meneng, Kec. Rajabasa, Kota Bandar Lampung, Lampung 35141
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INDONESIA
Jurnal Bisnis dan Manajemen (JBM)
Published by Universitas Lampung
ISSN : 14119366     EISSN : 27470032     DOI : 10.23960
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
The aims of JBM is to spread widely both empiric studies and conceptual discourses in the field of Management and Business. Researches in management and business study are welcome including: Organization Strategic Management Human Resource Management Marketing Finance Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "JBM Vol 22 (2026): Issue 1" : 2 Documents clear
ANALISIS PERMASALAHAN TRANSPARANSI DAN AKUNTABILITAS DALAM PROSES PERENCANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA BERBEK Dewi, Karisma; Nawangsari, Ajeng Tita
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 22 (2026): Issue 1
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v22i1.4308

Abstract

Budget planning is a financial management process aimed at achieving efficiency in supporting village development while maintaining transparency and accountability. However, several issues affect changes in village budget plans and their implementation. This study aims to identify problems in managing the Village Revenue and Expenditure Budget (APBDes) by considering transparency and accountability in Berbek Village and analyzing how village officials address these problems, particularly in the 2023 planning and 2024 implementation. The study uses a descriptive qualitative approach through interviews, observation, and documentation. Respondents’ opinions were presented as expressed and analyzed to explain the reasons behind their actions. Data analysis was conducted through collection, reduction, presentation, and conclusion stages. The results show that APBDes preparation in Berbek Village meets transparency and accountability principles, as evidenced by APBDes banner documentation and clear accountability reports. Four main problems were found, namely that priority was given to urgent programs when the budget was limited, funding shortfalls were covered by emergency funds recorded in the Revised Budget (PAK), unplanned budget needs were financed from emergency or specific allocation funds, and delays in central government disbursement were addressed with temporary funding from Village Original Income (PADes).
DARI UANG TUNAI KE KLIK: PENDEKATAN MOBILE UNTUK KEUANGAN INKLUSIF Putri, Lidya Ayuni; Iqbal, Muhammad; Audrey, Relifidi; Hendrawaty, Ernie; Banuwa, Laili Fadhilla
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 22 (2026): Issue 1
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v22i1.4740

Abstract

This conceptual study examines the transformative potential of mobile banking applications in promoting financial inclusion. It highlights the transition from cash-based transactions to digital financial services and their role in expanding access to financial products and services, particularly for underserved populations in Indonesia. The study employs a literature review approach by synthesizing previous research on financial inclusion, mobile banking, and the development of digital financial systems in Indonesia. The findings indicate that mobile-based financial services have significant potential to enhance financial inclusion. Innovations such as mobile wallets, peer-to-peer payment systems, and digital lending platforms enable broader access to savings, credit, and financial protection services for unbanked and underbanked communities. However, several challenges remain, including limited digital literacy, technological infrastructure constraints, and regulatory issues that require continuous improvement. This paper contributes conceptually to the growing body of literature on digital financial inclusion and provides a foundation for future empirical research. Furthermore, the findings offer important implications for policymakers, financial institutions, and digital service providers in their efforts to expand financial access and reduce the financial inclusion gap.

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