cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nida Garnida Fitrianti.
Contact Email
nidafitrianti@gmail.com
Phone
+6282216779789
Journal Mail Official
jurnal@kriezacademy.com
Editorial Address
Kriez Center Jl. Terusan Jakarta 30 D Bandung Jawa Barat
Location
Kota bandung,
Jawa barat
INDONESIA
Kriez Academy
Published by Yayasan Kreatif Indonesia Emas
ISSN : 30318025     EISSN : -     DOI : -
Core Subject : Economy, Science, Social, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
KRIEZ ACADEMY as a journal that places community development and service as its main focus, is pleased to receive research articles from community service projects. We invite researchers, academics, and practitioners to contribute with research that is not only academically orientated but also has a direct impact on the development and service of communities in Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 76 Documents
 3   4   5   6   7 
EXPLORING THE ROLE OF ENVIRONMENTAL ACCOUNTING IN PROMOTING CORPORATE SUSTAINABILITY PRACTICES Fatmasari, Raden Roro; Padma Hanuun, Nazhira Nindya; Yolistina, Anggun
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background The growing global awareness of environmental issues, such as climate change, resource depletion, and pollution, has led to increased pressure on corporations to adopt sustainable practices. Environmental accounting has emerged as a key tool for integrating environmental concerns into business operations. It involves identifying, measuring, and communicating environmental costs and benefits, enabling organizations to assess their environmental impact and make more informed decisions. Research Method This research employs a mixed-methods approach, combining both qualitative and quantitative data to examine the role of environmental accounting in promoting corporate sustainability. The study involves a comprehensive literature review, case studies, and surveys conducted among 50 corporations across various sectors, including manufacturing, energy, and services. Results and Conclusion The findings of this study demonstrate that environmental accounting plays a crucial role in enhancing transparency, improving resource efficiency, and fostering stakeholder engagement. The research reveals that companies that adopt environmental accounting practices are better able to track and report their environmental performance, leading to increased trust among stakeholders and improved relationships with customers, investors, and local communities. Moreover, environmental accounting enables companies to optimize resource usage, reduce waste, and lower operational costs, contributing to both environmental and financial sustainability. Contribution This study contributes to the existing body of knowledge on environmental accounting by providing a comprehensive analysis of its role in promoting corporate sustainability practices. It offers valuable insights into the benefits and challenges of adopting environmental accounting and provides practical recommendations for overcoming the barriers to its implementation. The study also highlights the importance of transparency, stakeholder engagement, and resource efficiency in achieving sustainability goals and demonstrates how environmental accounting can help companies align their operations with societal expectations.  
INVESTIGATING THE INFLUENCE OF FINANCIAL REPORTING TRANSPARENCY ON INVESTOR DECISION-MAKING Redjeki, Finny; Aripin, Zaenal; Ruchiyat, Endang
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

BackgroundTransparency in financial reporting is integral to the functioning of modern financial markets, as it enables investors to make informed decisions. In an increasingly interconnected global economy, where markets are influenced by diverse factors such as regulatory standards, technological advancements, and corporate governance practices, the need for clear, reliable, and accessible financial data has become even more critical. Previous financial crises, such as the 2008 global financial meltdown, highlighted the damaging effects of inadequate transparency, leading to significant losses for investors. This study investigates the influence of financial reporting transparency on investor decision-making, exploring the interplay between regulatory compliance, technological innovation, and investor behavior. AimsThe primary aim of this study is to examine the impact of financial reporting transparency on investor decision-making, focusing on how clear and accurate financial disclosures shape investor confidence and market participation. The research seeks to explore the relationship between transparency levels, technological advancements, regulatory compliance, and investor perception across different sectors. By doing so, the study aims to provide actionable insights for firms, regulators, and investors to enhance decision-making processes in financial markets. Research MethodThis research adopts a mixed-method approach, combining quantitative data analysis and qualitative insights. Quantitative data were collected from publicly available financial reports of 50 publicly listed companies across various sectors over a five-year period (2018-2022). Key financial indicators such as earnings per share (EPS), return on equity (ROE), and debt-to-equity ratios were analyzed to assess the clarity and consistency of financial disclosures. Qualitative data were gathered through semi-structured interviews with 30 individual and institutional investors, focusing on their perceptions of transparency, trust in financial reports, and challenges in interpreting financial data. The data were analyzed using statistical software for quantitative insights and thematic analysis for qualitative responses. Results and ConclusionThe study reveals a strong positive correlation between financial reporting transparency and investor confidence. Firms adhering to international reporting standards (such as IFRS) tend to attract higher levels of investment and foster greater trust among investors. Additionally, the adoption of advanced technologies like artificial intelligence (AI) and blockchain has been shown to enhance the accuracy and timeliness of financial disclosures, further improving transparency. Regulatory compliance also plays a significant role, with fully compliant firms experiencing higher investment flows and lower market penalties. However, challenges such as earnings management practices and perception gaps between individual and institutional investors highlight areas for improvement in financial reporting. The study concludes that enhancing transparency through clear disclosures, technological innovation, and regulatory adherence is crucial for fostering investor trust and improving decision-making. ContributionThis research contributes to the growing body of knowledge on financial transparency by providing empirical evidence of its impact on investor decision-making. It highlights the importance of transparent reporting, regulatory compliance, and technological advancements in shaping investor behavior and market dynamics. The findings offer practical recommendations for firms, regulators, and investors to enhance financial transparency and mitigate the risks associated with opacity in financial disclosures. Moreover, the study contributes to the understanding of the evolving role of technology in improving financial reporting practices, which has significant implications for the future of financial markets.  
Digital Transformation in Banking Services: A Literature Review on Customer Behavior Shifts and Fintech Innovations Fatmasari, Raden Roro
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 7 (2024): Kriez Academy - June
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The global banking industry is undergoing a profound digital transformation, primarily driven by rapid technological advancements and the disruptive influence of financial technology (fintech) firms. This paper presents a systematic literature review to synthesize key findings on this transformation, focusing specifically on shifts in customer behavior and the impact of fintech innovations. The review explores the evolution of banking services from traditional to digital-first models and analyzes how customer preferences for speed, convenience, and personalization are reshaping service delivery. Furthermore, it examines the disruptive and collaborative roles of fintech models, such as e-wallets, peer-to-peer lending, and open banking, on the established banking ecosystem. Key challenges for traditional banks, including issues of cybersecurity, regulatory compliance, and digital financial inclusion, are also discussed. The review concludes by highlighting the strategic imperative for banks to adopt an innovative and collaborative mindset, emphasizing that future success depends on their ability to integrate digital capabilities and adapt to a dynamic, customer-centric landscape.
Digital Banking Transformation and Community Financial Inclusion: A Literature Review of Fintech’s Role in Empowering Emerging Economies Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 8 (2024): Kriez Academy - July
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This literature review meticulously explores the intricate intersection between the digital transformation of banking and the advancement of community financial inclusion in emerging economies. It systematically analyzes how a diverse range of fintech innovations, such as mobile wallets, digital lending platforms, and branchless banking models, are being leveraged to promote more inclusive financial ecosystems. The review identifies and synthesizes the opportunities and key challenges, as well as the critical success factors that govern the efficacy of digital banking initiatives within marginalized communities. Furthermore, the study delves into the socio-cultural, economic, and policy environments that critically shape the adoption and long-term impact of digital financial inclusion efforts. By drawing upon a wide range of academic research and institutional reports, this paper offers a comprehensive and integrated perspective on how technology can be harnessed responsibly to empower emerging economies and foster more equitable access to financial services.
pdf Strategies for Inclusive FinTech Adoption in Rural Communities: A Systematic Literature Review Fatmasari, Raden Roro
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 8 (2024): Kriez Academy - July
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper presents a systematic literature review to identify and synthesize effective strategies for enhancing fintech adoption in rural and underserved communities. Drawing on a comprehensive body of research from peer-reviewed journals, development agencies, and global case studies published between 2012 and 2024, the study meticulously examines key adoption barriers, essential enabling technologies, critical sociocultural dynamics, and the policy frameworks that collectively support inclusive fintech ecosystems in remote and marginalized settings. Through a critical thematic analysis, this work provides profound insights into how fintech initiatives can be strategically tailored for meaningful rural impact. The paper culminates in a set of actionable recommendations for multi-stakeholder collaboration, emphasizing that a holistic, context-specific approach is vital for bridging the financial inclusion gap.
Digital Financial Services as Drivers of Community Development: A Review of Fintech Innovations in Emerging Markets Haryaman, Adang
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 8 (2024): Kriez Academy - July
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study conducts a comprehensive literature review to analyze the pivotal role of digital financial services (DFS) in advancing community development, particularly within developing countries. Through a meticulous literature-based approach, the paper examines the multifaceted impact of financial technology (fintech) innovations on critical areas such as microfinance delivery, the promotion of digital savings, and the enhancement of lending to small and medium enterprises (SMEs). It systematically discusses how digital platforms and new business models contribute to economic empowerment and foster resilience among low-income populations by addressing long-standing barriers to financial access. The review highlights the opportunities presented by fintech, the key challenges that need to be navigated, and a series of case illustrations from emerging economies. This paper contributes to the discourse on inclusive finance by synthesizing insights on how responsible and context-aware innovation can drive sustainable community-level progress.
Bridging the Financial Inclusion Gap Through Fintech: Evidence from Literature on Banking Digitalization and Community Impact Ayu Amrita , Nyoman Dwika
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 8 (2024): Kriez Academy - July
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This literature-based paper analyzes how fintech-driven banking digitalization contributes to narrowing the pervasive financial inclusion gap, particularly among underserved populations. It draws from a synthesis of global studies on neobanks, agency banking, and digital identification (ID) integration to critically assess how technology fundamentally transforms access to finance. The paper systematically examines the operational models, observed outcomes, and critical success factors of these initiatives. Furthermore, it discusses strategic policy implications for fostering inclusive innovation, emphasizing that the balance between regulatory oversight and technological advancement is crucial for sustainable impact. This review contributes to the discourse on development finance by providing a comprehensive, evidence-based understanding of the mechanisms through which fintech can be leveraged to create more equitable and resilient financial ecosystems in emerging markets.  
Integrating Financial Literacy into Community Banking Models: A Pathway to Empowerment Faisal, Ijang
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 9 (2024): Kriez Academy - August
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the critical role of integrating financial literacy into community banking models as a strategic pathway to economic empowerment, particularly in the underserved and unbanked areas of Indonesia. Despite the growth of formal financial institutions, a significant portion of the population remains excluded, with community banks and microfinance institutions serving as vital last-mile solutions. However, their long-term impact is often constrained by a lack of financial knowledge and poor behavioral habits among community members. This paper emphasizes how the strategic intersection of knowledge dissemination, financial inclusion, and sustained behavior change can create more robust and sustainable community banking ecosystems. Using a qualitative research methodology that synthesizes theoretical frameworks from behavioral economics, the capability approach, and social capital theory with empirical case studies from community banks in West Java and Central Sulawesi, the research identifies key drivers and barriers to effective integration. It proposes a scalable model where educational content is co-designed with community input, delivered through localized and hybrid channels, and leveraged by local champions. This approach aims not only to increase participation in formal banking but also to foster informed financial decision-making, ultimately contributing to a more resilient and empowered local economy.
Agile Management Practices in Post-Pandemic Organizations: Enhancing Flexibility and Innovation Supriatna, Ucu
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 9 (2024): Kriez Academy - August
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID-19 pandemic served as a global catalyst, accelerating the need for organizational adaptability and resilience in the face of unprecedented uncertainty and disruption. This study investigates the adoption and implementation of agile management practices within Indonesian firms in the post-pandemic era. It moves beyond the traditional application of agile in software development to explore its broader role in fostering organizational flexibility, enhancing cross-functional collaboration, and driving iterative innovation across various business functions. Through a qualitative case study methodology, which includes in-depth interviews with managers and team leads from a diverse range of organizations (startups, SMEs, and multinational corporations), and a comprehensive review of organizational reports, this paper identifies key success factors, persistent challenges, and the cultural nuances influencing agile transformation in an emerging market context. The findings reveal that while agile has gained significant traction, particularly in the tech sector, its broader institutionalization is hindered by cultural resistance, skill gaps, and short-term strategic thinking. Based on this analysis, the paper proposes a strategic model for sustainable agile transformation that is specifically tailored to the Indonesian business environment, emphasizing the importance of localized frameworks, leadership buy-in, and the creation of a psychologically safe, feedback-driven culture.
Integrating ESG Metrics into Financial Reporting: Aligning Profit with Purpose in the Indonesian Corporate Sector Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 9 (2024): Kriez Academy - August
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Environmental, Social, and Governance (ESG) factors have emerged as a cornerstone for assessing corporate sustainability and long-term value creation. This paper delves into the critical process of integrating ESG metrics into the financial reporting ecosystem of Indonesia. It addresses the growing demand from investors, regulators, and a conscious public for corporate transparency beyond traditional financial statements. The study synthesizes a comparative analysis of leading global ESG frameworks, including the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-related Financial Disclosures (TCFD). Through a mixed-methods research design, which includes a comprehensive content review of 30 Indonesian listed companies' annual reports and interviews with industry experts, the paper identifies significant gaps and inconsistencies in current reporting practices. It analyzes the specific regulatory, operational, and strategic implications for Indonesian firms across various sectors. Based on these findings, the paper proposes a strategic roadmap for embedding ESG indicators into mainstream accounting and disclosure practices, advocating for a localized, harmonized framework. The ultimate aim is to demonstrate that by aligning corporate purpose with robust ESG performance, Indonesian companies can not only mitigate risks and meet stakeholder expectations but also unlock new avenues for sustainable value and long-term competitive advantage.

Page 5 of 8 | Total Record : 76

 3   4   5   6   7 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 8 (2025): Kriez - August Vol. 2 No. 2 (2025): Kriez Academy - February Vol. 2 No. 1 (2025): KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 13 (2024): Kriez Academy - December Vol. 1 No. 12 (2024): Kriez Academy - November Vol. 1 No. 11 (2024): Kriez Academy - October Vol. 1 No. 10 (2024): Kriez Academy - September Vol. 1 No. 9 (2024): Kriez Academy - August Vol. 1 No. 8 (2024): Kriez Academy - July Vol. 1 No. 7 (2024): Kriez Academy - June Vol. 1 No. 6 (2024): Kriez Academy - May Vol. 1 No. 5 (2024): Kriez Academy - April Vol. 1 No. 4 (2024): Kriez Academy - March Vol. 1 No. 3 (2024): Kriez Academy - February Vol. 1 No. 2 (2024): Kriez Academy - January Vol. 1 No. 1 (2023): Kriez Academy - December More Issue