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KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society
Published by PT. Kreatif Indonesia Satu
ISSN : 3031884X     EISSN : -     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society is published by Kisa Institute plays a key role in advancing multidisciplinary knowledge. With monthly outputs, the journal serves as a vibrant platform to present and develop our understanding of various aspects related to economics, accounting, business, management, engineering, and society.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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INVESTIGATING THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON GLOBAL FINANCIAL TRANSPARENCY Fitrianti, Nida Garnida; Ria, Nia; Fatmasari, Raden Roro
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background:The global financial landscape is increasingly interconnected, and the need for transparent and comparable financial reporting across borders is critical. The International Financial Reporting Standards (IFRS) have been introduced to address these needs, aiming to harmonize accounting practices worldwide. This research explores the impact of IFRS on global financial transparency, focusing on how its adoption affects the quality of financial reporting, comparability, and investor confidence across various regions and industries. Aims:The primary aim of this study is to assess the influence of IFRS adoption on financial transparency in multinational corporations. The research aims to investigate the effect of IFRS on financial statement accuracy, transparency in financial reporting, and the role it plays in improving global financial integration. Research Method:This paper adopts a qualitative research method, combining literature review with case studies from various regions that have adopted IFRS. A comparative analysis is conducted to examine the changes in financial transparency pre- and post-IFRS adoption in countries such as the European Union, the United States, and emerging economies. Results and Conclusion:The research reveals that IFRS adoption has led to significant improvements in financial transparency, particularly in terms of comparability and consistency of financial statements across borders. However, challenges remain in terms of full compliance, especially in emerging economies. The study concludes that while IFRS has positively impacted global financial transparency, further efforts are needed to standardize its implementation worldwide. Contribution:This study contributes to the ongoing discourse on global financial standards by providing empirical evidence on the effect of IFRS on financial transparency. The findings offer insights for regulators, financial institutions, and multinational corporations seeking to understand the implications of IFRS adoption.  
DIGITAL TRANSFORMATION IN INDONESIAN SMES: DRIVERS, BARRIERS, AND PERFORMANCE OUTCOMES Aripin, Zaenal; Susanto, Bambang; Agusiady, Ricky
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA INSTITUE : October 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Indonesian small and medium enterprises (SMEs) constitute 99.9% of all businesses and contribute significantly to national GDP. However, digital adoption remains fragmented, with only 16% achieving advanced integration levels. The acceleration of digitalization post-pandemic has created unprecedented pressure on SMEs to transform digitally while simultaneously facing substantial resource, capability, and infrastructure constraints unique to emerging market contexts. Aims: This research investigates the multifaceted dynamics of digital transformation among Indonesian SMEs by examining: (1) primary drivers compelling digital adoption, (2) critical barriers impeding transformation efforts, and (3) performance outcomes associated with varying digital maturity levels. The study aims to develop a contextualized framework explaining digital transformation patterns in resource-constrained emerging market environments. Research Method: A mixed-methods design combined quantitative survey analysis of 287 SMEs across manufacturing, retail, services, and technology sectors with qualitative interviews of 15 business owners. Data collection spanned Jakarta, Surabaya, and Bandung during March-August 2024. Partial Least Squares Structural Equation Modeling (PLS-SEM) analyzed quantitative relationships while thematic analysis examined qualitative insights, enabling methodological triangulation. Results and Conclusion: Findings reveal customer expectations (β=0.42, p<0.001) as the strongest adoption driver, followed by competitive pressures (β=0.38) and supply chain requirements (β=0.31). Financial constraints emerged as the most cited barrier (73% of respondents), alongside skills gaps (67%) and technical complexity (58%). Digital maturity demonstrates significant positive correlations with operational efficiency improvements (r=0.48), market expansion (r=0.52), and revenue growth (r=0.56). Three distinct transformation archetypes emerged: Compliance-Driven adopters (38%), Strategic Adopters (29%), and Pioneering Transformers (33%). Contribution: This study extends Technology-Organization-Environment (TOE) framework application in emerging markets by demonstrating organizational learning capabilities as critical mediators between external pressures and adoption outcomes. The identification of distinct transformation archetypes reveals heterogeneity in organizational responses, contradicting institutional isomorphism predictions. Findings inform both SME strategic planning and policy interventions supporting inclusive digital economy development.
INTEGRATING SUSTAINABILITY INTO MANAGEMENT ACCOUNTING PRACTICES: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS Fitrianti, Nida Garnida; Yolistina, Anggun; Fatmasari, Raden Roro
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA INSTITUE : October 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Indonesian manufacturing firms face mounting pressure to integrate environmental considerations into business operations amid growing stakeholder expectations and regulatory requirements. While traditional management accounting focuses primarily on financial performance, sustainability integration demands broader metrics encompassing environmental and social dimensions. Aims: This study investigates sustainability integration into management accounting systems across Indonesian manufacturing firms examining current adoption patterns, organizational factors influencing integration, specific practices employed, and relationships between sustainability accounting sophistication and performance outcomes. Research Method: A convergent mixed-methods design combined survey analysis of 156 manufacturing firms with in-depth case studies of 12 organizations. Statistical analysis utilized hierarchical regression while qualitative data underwent thematic coding. Results and Conclusion: Three distinct integration archetypes emerged: Compliance-Driven firms (38%), Strategic Adopters (29%), and Pioneering Transformers (33%). Advanced integration correlates significantly with superior environmental performance (24-31% improvements) and enhanced financial outcomes (12-18% cost savings). Regulatory pressures (β=0.34), customer requirements (β=0.41), and organizational capabilities (β=0.38) emerge as significant drivers. Contribution: This research extends management accounting literature by empirically demonstrating sustainability integration patterns in emerging market manufacturing contexts. Findings provide practical guidance for firms pursuing sustainability accounting adoption and inform policy interventions supporting sustainable industrial development.
E-COMMERCE CONSUMER BEHAVIOR TRANSFORMATION IN POST-PANDEMIC INDONESIA Aripin, Zaenal; Fitriana; Yulianty, Farida
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA INSTITUE : October 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: The COVID-19 pandemic accelerated Indonesian e-commerce adoption by 3-5 years, fundamentally altering consumer shopping behaviors, channel preferences, and purchase decision processes. Questions remain regarding behavioral persistence post-pandemic and underlying factors sustaining digital commerce engagement. Aims: This research investigates post-pandemic e-commerce consumer behavior transformation examining persistent behavioral changes, psychological and functional drivers sustaining adoption, and consumer segmentation patterns based on digital literacy and shopping orientations. Research Method: A mixed-methods design combined survey analysis of 342 consumers with 18 in-depth interviews. Statistical analysis utilized paired t-tests for behavioral changes and cluster analysis for segmentation. Results and Conclusion: Findings reveal 67% increase in purchase frequency, 58% category expansion, and 72% preference for online channels versus pre-pandemic baselines. Trust (β=0.44), convenience (β=0.39), and value perception (β=0.36) emerge as primary drivers. Four distinct segments identified: Digital Natives (28%), Pragmatic Adopters (35%), Hesitant Users (24%), Traditional Preferrers (13%). Contribution: This study extends consumer behavior literature by empirically documenting pandemic-accelerated digital transformation persistence and identifying psychological mechanisms sustaining adoption. The segmentation framework provides practical guidance for targeted marketing strategies.
GREEN TECHNOLOGY ADOPTION IN INDONESIAN INDUSTRIES: DRIVERS, CHALLENGES, AND PERFORMANCE IMPLICATIONS Buchory, Herry Achmad; Suganda, Uce Karna; Faisal, Ijang
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA INSTITUE : October 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Indonesia faces environmental pressures from rapid industrialization. Green technology adoption offers solutions for reducing emissions and improving resource efficiency, yet adoption remains uneven across sectors. Aims: This study investigates drivers, barriers, and performance implications of green technology adoption in Indonesian industries. Research Method: A mixed-methods approach combined surveys of 198 firms across five sectors with 25 in-depth interviews. Data were analyzed using PLS-SEM and thematic analysis. Results and Conclusion: Regulatory pressure (β=0.38), customer demand (β=0.41), and cost benefits (β=0.35) drive adoption. Major barriers include high costs (71%), lack of expertise (64%), and insufficient support (59%). Adopters reported 26% emissions reduction, 32% energy efficiency gains, 23% water conservation, and 29% waste reduction. Comprehensive policies, incentives, and capacity building are needed to accelerate adoption. Contribution: This research provides empirical evidence on green technology adoption in developing economies, offering insights for policymakers and industry practitioners.
FINANCIAL INCLUSION THROUGH FINTECH PLATFORMS: OPPORTUNITIES AND CHALLENGES IN INDONESIA Ariyanti, Maya; Supriatna, Ucu; Matriadi, Faisal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA INSTITUE : October 2024
Publisher : PT. Kreatif Indonesia Satu

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Background: Indonesia faces persistent financial exclusion despite economic growth, with over 100 million adults lacking formal financial access. Aims: This research investigates fintech contributions to financial inclusion in Indonesia. Method: Mixed-methods with survey (n=500) and interviews across urban/rural Indonesia. Results: Digital payments show 78% adoption; digital lending reaches 42% of previously unbanked. Key barriers include digital literacy (65%), internet access (52%), and trust (48%). Government support correlates with 2.3x higher adoption. Contribution: Provides evidence for fintech-driven inclusion in emerging markets, informing policy and platform development.
EXPLORING THE ROLE OF CORPORATE GOVERNANCE IN ENHANCING THE TRANSPARENCY OF BANKING INSTITUTIONS Aripin, Zaenal; Susanto, Bambang; Agusiady, Ricky
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 12 (2024): KISA INSTITUE : November 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:Corporate governance is critical for banking stability, with governance failures exposed as root causes of institutional collapse in financial crises. Aims:This study explores corporate governance's role in enhancing transparency and performance of banking institutions. Research Method:Using mixed-methods, we examined governance structures across 30 banks in diverse regulatory environments, analyzing governance metrics, performance indicators, and stakeholder interviews. Results and Conclusion:Banks with independent boards showed 15% higher ROE and 22% lower NPL ratios. Transparency correlated strongly with market valuations. Effectiveness varies across contexts with cultural and regulatory moderators. Contribution:The research elucidates mechanisms through which governance influences banking performance and provides practical frameworks for strengthening governance systems.  
EXPLORING THE IMPACT OF ECONOMIC CRISES ON CONSUMER BANKING BEHAVIOR AND LOAN PERFORMANCE Zaenal; Agusiady, Ricky; Anggraeni, Vilma Dewi
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 12 (2024): KISA INSTITUE : November 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background:Economic crises fundamentally test the resilience of financial systems and significantly transform consumer banking behavior, triggering shifts in attitudes toward risk, borrowing, and savings. Aims:This study investigates the multifaceted influence of economic crises on consumer banking behavior and loan performance across different crisis scenarios. Research Method:Employing a mixed-methods approach, we analyzed three major crises: the 2008 financial crisis, COVID-19 pandemic, and recent inflationary pressures, using data from banking institutions and in-depth interviews. Results and Conclusion:Default rates increased 35% during crises while new loan originations decreased 42%. Consumer savings increased 28%, indicating flight to safety. Behavioral patterns include delayed purchases, preference for adjustable rates, and increased digital banking reliance. Contribution:This research contributes empirical evidence of behavioral transmission mechanisms during economic shocks, offering strategic insights for adaptive risk management frameworks and customer communication strategies.  
ANALYZING THE IMPACT OF INTEREST RATE CHANGES ON CONSUMER LOAN DEMAND AND BANK PROFITABILITY Aripin, Zaenal; Fitriana; Matriadi , Faisal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 12 (2024): KISA INSTITUE : November 2024
Publisher : PT. Kreatif Indonesia Satu

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Background:Interest rate changes represent fundamental monetary policy tools with profound implications for consumer borrowing and bank profitability through complex transmission mechanisms. Aims:This research analyzes the impact of interest rate fluctuations on consumer loan demand and bank profitability across different economic contexts. Research Method:Employing longitudinal mixed-methods design, we examined data from 25 banks over five years, incorporating quantitative lending analysis and qualitative consumer/executive insights. Results and Conclusion:1% rate increase corresponds to 12% decrease in loan applications, with mortgages most sensitive. Bank profitability shows complex relationships: 8% increase for diversified portfolios, 3% decrease for consumer-focused institutions. Contribution:The study contributes to monetary policy transmission theory and provides practical frameworks for optimizing product positioning and risk management across interest rate cycles. This study aims to analyze the effect of interest rate changes on consumer loan demand and the profitability of commercial banks. It seeks to identify patterns, establish causal relationships, and propose actionable insights for financial institutions.   Research Method: A mixed-method approach is adopted, employing both qualitative and quantitative data. Time-series analysis is conducted on historical data spanning the last two decades, incorporating macroeconomic variables and interest rate trends. In addition, surveys of consumer attitudes toward loans at different interest rate levels are analyzed to gauge demand sensitivity.   Results and Conclusion: Preliminary findings suggest a significant inverse relationship between interest rates and consumer loan demand. Banks experience increased profitability in periods of higher interest rates, although at the cost of potential market contraction. Lower rates generally boost consumer loan demand, but the effects on profitability are more nuanced, depending on the type of loan products offered.   Contribution: This research provides a comprehensive analysis of how shifts in interest rates influence consumer behavior and bank profitability. It contributes to a better understanding of how banks should tailor their lending strategies in response to rate changes and provides insights for policymakers on the broader economic implications of interest rate adjustments.  
INVESTIGATING THE INFLUENCE OF DIGITAL PAYMENTS ON THE EVOLUTION OF BANKING SYSTEMS AND CONSUMER HABITS Aripin, Zaenal; Anggraeni, Vilma Dewi; Yulianty, Farida
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 12 (2024): KISA INSTITUE : November 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background:Digital payment systems revolutionized financial transactions through mobile wallets, contactless payments, and cryptocurrency, challenging traditional banking models. Aims:This study investigates digital payment adoption's influence on banking system evolution and consumer financial habits. Research Method:Employing longitudinal mixed-methods, we analyzed data from 15 banks across six countries (2019-2024), incorporating transaction pattern analysis and insights from 2,500 consumer surveys. Results and Conclusion:76% of consumers regularly use digital payments; cash transactions declined 45%. Transaction frequencies increased 62% with enhanced budgeting awareness. Banks reduced branches 18% while enhancing cybersecurity investments. Contribution:The study contributes to understanding co-evolution of payment technologies and banking systems, providing strategic insights for managing digital transformation in financial services. This study investigates the influence of digital payments on the evolution of banking systems and consumer financial habits, examining adoption patterns, behavioral shifts, and systemic implications. Research Method: Employing a longitudinal mixed-methods approach, this research analyzes transaction data from 15 banks across six countries over a five-year period (2019-2024), complemented by surveys of 2,500 consumers and interviews with banking executives and fintech leaders.   Results and Conclusion: Findings reveal that digital payment adoption has grown exponentially, with 76% of consumers now using at least one digital payment method regularly. This shift has driven significant changes in consumer behavior: reduced cash usage (declining 45% on average), increased transaction frequency (up 62%), and greater financial tracking and budgeting awareness. Banks have responded by restructuring operations, reducing physical branches by 18%, and investing heavily in digital infrastructure. Contribution: This research contributes to understanding the co-evolution of payment technologies and banking systems, providing insights into consumer adaptation patterns and strategic imperatives for financial institutions navigating digital transformation.  

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