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Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

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Published by Gapenas Publisher

ISSN : 27979733 EISSN : 27770540 DOI : https://doi.org/10.53363/yud

Core Subject : Economy,

Economics, Econometrics & Finance

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 154 Documents

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THE EFFECT OF CLOUD ACCOUNTING IMPLEMENTATION, DIGITAL LITERACY, AND CYBERSECURITY AWARENESS ON FINANCIAL STATEMENT QUALITY AND AUDIT READINESS IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA Rianto, Rianto; Aulia, Triana Zuhrotun; Sudarmanto, Eko
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.165

This study examines the effect of cloud accounting implementation, digital literacy, and cybersecurity awareness on financial statement quality and audit readiness among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach was employed with 120 respondents, using a Likert scale questionnaire (1–5) to collect data. The analysis was conducted using Structural Equation Modeling – Partial Least Squares (SEM-PLS 3) to evaluate both the measurement and structural models. The results indicate that cloud accounting implementation, digital literacy, and cybersecurity awareness each have a significant positive effect on financial statement quality. In turn, financial statement quality strongly and positively influences audit readiness. Furthermore, financial statement quality was found to partially mediate the relationship between the three independent variables and audit readiness. These findings highlight the importance of technological adoption, digital competency, and cybersecurity awareness in enhancing financial transparency and audit preparedness among MSMEs. The study provides both theoretical contributions to the digital transformation literature and practical guidance for policymakers, practitioners, and MSME managers in Indonesia.

THE ROLE OF FINTECH COLLABORATION, REAL-TIME DATA ANALYSIS, AND ERP SYSTEMS IN IMPROVING BUDGET ACCURACY AND DECISION-MAKING QUALITY IN CORPORATE ACCOUNTING IN INDONESIA Utami, Mega; Anggraeni, Reni; Barus, Irwan Irawadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.166

This study examines the role of fintech collaboration, real-time data analysis, and Enterprise Resource Planning (ERP) systems in enhancing budget accuracy and decision-making quality in corporate accounting in Indonesia. Employing a quantitative approach, data were collected from 150 accounting and finance professionals through a structured questionnaire using a 1–5 Likert scale. The data were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results demonstrate that fintech collaboration, real-time data analysis, and ERP systems each have a positive and significant effect on budget accuracy. Furthermore, budget accuracy exerts a strong positive influence on decision-making quality and significantly mediates the relationship between the three technological constructs and decision-making quality. These findings suggest that the effective adoption of digital technologies enhances corporate financial management by strengthening budgeting processes, which in turn improves managerial decision-making. The study contributes to the literature on accounting and financial technology adoption and provides practical guidance for Indonesian corporations to optimize their budgeting and decision-making strategies in the digital era.

TREN DAN DINAMIKA PENELITIAN AKUNTANSI BERKELANJUTAN: TINJAUAN BIBLIOMETRIK TERHADAP PUBLIKASI INTERNASIONAL TERBITAN TAHUN 2010-2025 Judijanto, Loso; Puspa, Eka Septariana; Putra Hernat, Okevanrianus
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.167

This study aims to map the trends and dynamics of sustainable accounting research at the global level by using a bibliometric approach to international publications during the period 2010 to 2025. By analyzing data from the Scopus database and visualizing it through the VOSviewer software, the study identified the development of the number of publications, collaborations between authors and institutions, as well as the dominant themes in the literature. The results of the analysis show that the topics of digital accounting, blockchain, artificial intelligence, and ESG reporting have increased significantly in the last five years, illustrating the shift in research focus towards digitalization and sustainability in accounting practices. In addition, global collaborations involving countries such as the United States, Saudi Arabia, and Jordan further strengthen interdisciplinary knowledge ecosystems. The study provides theoretical contributions through mapping the knowledge structure in the field of sustainable accounting, as well as practical implications for academics, practitioners, and policymakers in responding to the challenges of digital transformation and the sustainability agenda. These findings also open up opportunities for further research that is conceptually and contextually in-depth.

DETERMINASI EASE OF USE DAN SECURITY TERHADAP MINAT PENGUNAAN E-WALLETS PADA MASYARAKAT HAMPARAN RAWANG Baviga, Rio; Putri, Rizka Khairani
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.162

The rapid growth of digital technology has increased the use of digital wallets, including among the community in Hamparan Rawang. However, not all individuals immediately shift to cashless transactions, as many still consider factors such as ease of use and security before adopting digital wallet services. This study aims to examine the extent to which these two factors influence the community’s interest in using digital wallets. This research employs a quantitative approach by distributing questionnaires to 99 respondents selected through purposive sampling. The collected data were analyzed using SPSS through validity tests, reliability tests, t-tests, and F-tests. The results indicate that ease of use has a positive and significant effect on user interest, suggesting that simple, easy-to-understand, and accessible applications encourage higher user engagement. Security also shows a significant influence, as features such as data protection, PIN/OTP verification, and transaction notifications help users feel safer when performing digital transactions. Furthermore, both variables jointly show a strong and significant impact on the interest in using digital wallets.Overall, this study highlights that users are more likely to use digital wallets when the services offered are not only easy to operate but also provide a sense of security in every transaction.

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEPUTUSAN INVESTASI PADA PT BANK MANDIRI (PERSERO) TBK PERIODE 2020 – 2024 Nugraha, Garnetta Putri; Febrianto, Gustaf Naufan
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.168

This study aims to analyze the influence of good corporate governance (GCG), profitability, and liquidity on investment decisions of PT Bank Mandir (Persero) Tbk during the 2020–2024 period, both partially and simultaneously. The approach used in this study is quantitative, with the population being the annual financial statements of PT Bank Mandiri (Persero) Tbk for the 2020–2024 period officially available on the Indonesia Stock Exchange (IDX). Data sources were obtained from the websites www.idx.co.id and www.bankmandiri.co.id. Data analysis was performed using multiple linear regression using SPSS version 25 software, with a significance level set at 0.05. The research findings indicate that overall, Good Corporate Governance (X?), Profitability (X?), and Liquidity (X?) have a significant influence on Investment Decisions. For further research, it is recommended that the study period be expanded, considering that only two variables show a significant influence. In addition, it is necessary to consider other factors that may also influence investment decisions beyond the variables analyzed in this study.

GREEN FINANCE DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT: STUDI SYSTEMATIC LITERATURE REVIEW 2019-2025 Abhull Azwad, Nugraha; Syam, Nurkumalasari
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.169

environment, which in the last decade has increasingly relied on the Green Finance mechanism. However, the current literature shows that there is an imbalance in the focus of research, especially the lack of studies that link the role of green finance to the three pillars of development comprehensively. This study aims to map the development of research on the implementation of green finance in supporting sustainable development by conducting a Systematic Literature Review (SLR) of 76 Scopus indexed articles in the 2019–2025 period. The PRISMA method is used for the process of identifying, filtering, and selecting articles, which are then analyzed using content analysis instruments based on six main aspects: year of publication, country, journal classification, journal tier, research design, and category of green finance implementation of economic, environmental, and social pillars. The results show that the trend of publications continues to increase with the dominance of quantitative studies and quality journals in Q1. China is the most dominant research context, followed by global studies and developing countries. In terms of implementation, the most research attention was focused on the economic (50%) and environmental (47.2%) pillars, while the social aspect only received a portion of 2.8%. Green finance instruments such as green credit, green bonds, financial digitalization, and technological innovation have been proven to encourage clean energy investment, resource efficiency, and sustainable economic growth. However, the social dimension is still less integrated, although several studies show contributions through green human resource management, sustainability literacy, and improving community welfare. These findings open up new research space related to the integration of green finance with social welfare, inclusivity, and sustainable justice, as well as the importance of regulatory harmonization and the provision of credible environmental data to strengthen its implementation in various countries

PERKEMBANGAN PENGGUNAAN ARTIFICIAL INTELLIGENCE DALAM PROSES AUDIT: SEBUAH TINJAUAN LITERATUR KONTEMPORER Hidayatullah, Rahmat; Nasruddin, Nasruddin; Syamsuddin, Syamsuddin; Arifuddin, Arifuddin
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.170

The development of digital technology has driven significant transformation in audit practices, especially through the use of Artificial Intelligence (AI). This study aims to present a literature review of the trends in the implementation of AI in auditing, the challenges faced, and its implications for the auditor profession in the 2018–2024 period. The method used was a review of the narrative literature conducted through article search on Google Scholar, ScienceDirect, and DOAJ databases using keywords related to audit and AI. A total of 10 articles were selected based on criteria: published in scientific journals, focused on AI in auditing, and relevant to improving audit quality. The results of the study show that AI plays an important role in increasing the effectiveness of risk assessment (with an accuracy of up to 90%), real-time anomaly detection, and the efficiency of audit procedures through process automation. Conclusion: AI serves as an augmentation tool that reinforces the professionalism of auditors, not as a substitute for the role of human auditors. However, challenges such as uneven auditor competence, algorithm transparency, data security, and the absence of AI-based auditing standards are still crucial issues. Thus, it is necessary to strengthen auditor digital literacy, develop a regulatory framework related to digital audit evidence, and further research on technology governance in auditing.

LAPORAN KEUANGAN PADA UMKM KERIPIK TEMPE SANAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) Dwi Atmoko, Agus; Hidayah, Isni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.171

Usaha Mikro, Kecil, dan Menengah (UMKM) Tempe Chips Sanah adalah salah satu perusahaan manufaktur yang bergerak di industri atau manufaktur yang memproduksi keripik tempe. Pencatatan akuntansi untuk UMKM Tempe Chips Sanah masih sangat sederhana dan manual, yaitu mencatat kas masuk, kas keluar, dan piutang. UMKM Tempe Chips Sanah belum membedakan aset, hal ini disebabkan kurangnya pengetahuan tentang cara menyusun laporan keuangan. Akibatnya, informasi keuangan perusahaan menjadi tidak akurat. Metode penelitian dalam studi ini menggunakan data kuantitatif, yaitu tentang rata-rata jumlah produksi per bulan, harga jual produk, dan gaji karyawan. Peneliti menyusun laporan keuangan untuk Usaha Mikro, Kecil, dan Menengah (UMKM) dengan merek Tempe Sanah Chips menggunakan aplikasi Accurate Accounting versi 4. Accurate Accounting versi 4 adalah perangkat lunak akuntansi yang menyediakan akun yang dapat disesuaikan dengan jenis perusahaan, sehingga memudahkan penyusunan laporan keuangan. Laporan yang dihasilkan adalah laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan per 31 Januari 2021 sesuai dengan prinsip akuntansi berdasarkan Standar Akuntansi Keuangan untuk Badan Usaha Mikro, Kecil, dan Menengah. Hasil laporan akhir ini adalah laporan keuangan UMKM Tempe Sanah Chips menggunakan perangkat lunak Akuntansi Akurat versi 4. Laporan keuangan dibuat untuk mengetahui informasi mengenai laporan posisi keuangan dan laporan laba rugi sehingga dapat digunakan sebagai alat pengambilan keputusan di masa mendatang. Sementara itu, aplikasi ini digunakan agar proses penyusunan laporan menjadi lebih cepat dan akurat.

PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN GENERASI Z PADA PENGGUNAAN SHOPEE PAYLATER Al Husaini , Padlan; Sissah, H.; Habibah, G.W.I Awal
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.172

The development of digital technology and global economic transformation has led to the emergence of digital financial services such as Shopee PayLater, which is increasingly popular among Generation Z. This generation is known to be adaptable to technology, but on the other hand, they face challenges in terms of financial literacy and consumption control. In the city of Jambi, the use of Shopee PayLater has increased significantly in line with the consumptive lifestyle that has begun to develop among young people. The low level of understanding of financial risks and debt management is a major issue that needs to be further examined. This study aims to analyze the effect of Shopee PayLater usage on the financial behavior of Generation Z in Jambi City, taking into account aspects of financial literacy and lifestyle. The results show that financial literacy has a significant effect on the financial behavior of Gen Z Shopee PayLater users, while lifestyle has no significant effect. However, simultaneously, financial literacy and lifestyle together have a significant influence on financial behavior. This shows the importance of financial literacy in shaping wise financial decisions, as well as the need to strengthen Sharia-based education to encourage healthy and responsible financial behavior

EVALUASI RISK MATURITY DALAM PENGELOLAAN KEUANGAN PUBLIK Dwiyanto, Muhaswad; Supriadi, Yudi Nur; Nurdiani, Elia Erna
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.174

Risk management is a strategic instrument in public sector governance that plays an important role in supporting accountable and sustainable public financial management. This study aims to analyze the level of maturity of the implementation of risk management and its influence on public financial management at the Directorate General of Culture (now the Ministry of Culture of the Republic of Indonesia). The research approach uses an explanatory quantitative method with survey techniques, where data is collected from employees involved in financial management, program planning, and risk management. Data analysis was carried out using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results of the study show that the implementation of risk management at the Directorate General of Culture is in the risk defined category, which indicates that risk management policies and guidelines have been available and communicated, but the implementation has not been fully integrated evenly across all work units. The risk register is still partially prepared, so risk management practices tend to be administrative and not optimal as a basis for strategic decision-making. Nevertheless, the results of empirical analysis show that the level of risk maturity has a positive and significant effect on public financial management, especially in strengthening financial accountability, the effectiveness of internal controls, and performance-based budget management. This research confirms that increasing risk maturity is an important prerequisite in strengthening public sector financial governance and management. These findings provide policy implications for the need to integrate risk management into the planning, budgeting, and performance evaluation cycles, strengthen the capacity of human resources, and utilize technology-based information systems to support more effective and sustainable risk management.

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Editorial Address Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

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Contact Name
Yudi Nur Supriadi

Contact Email
admin@gapenas-publisher.org

Phone
+6285885400000

Journal Mail Official
admin@gapenas-publisher.org

Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location
Kota tangerang,

Banten

INDONESIA