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COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 54 Documents
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THE INFLUENCE OF DIGITAL TRANSFORMATION, DIGITAL FINANCIAL INCLUSION, AND FINANCIAL LITERACY ON THE PERFORMANCE OF MSME ACTORS WITH DISABILITIES IN JABODETABEK Krisnandika, Verina Ruth; Zulkarnain
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i2.212

Abstract

MSMEs serve as the backbone of the economy in Indonesia. As a result of the COVID-19 pandemic in 2020, many of the MSME sectors began to digitalise, but these MSMEs have various obstacles that have an impact on the growth of MSME performance when transforming to digitalisation, especially financial management constraints. This study was conducted to empirically prove the effect of digital transformation, digital financial inclusion, and financial literacy on the performance of MSME actors with disabilities. This study uses an associative quantitative approach with a sample size of 30 MSME actors with disabilities. The sampling technique used in this study was simple random sampling technique. The instrument used was a questionnaire. The analytical tool used was SPSS version 25. The results of this study are (1) digital transformation has no effect on the performance of MSME actors with disabilities; (2) digital financial inclusion has an effect on the performance of MSME actors with disabilities; and (3) financial literacy has no effect on the performance of MSME actors with disabilities. The limitations in this study are the research variables to examine the effect on the performance of MSME actors with disabilities, namely digital transformation, digital financial inclusion, and financial literacy, while there are many other variables not examined in this study that affect the performance of MSME actors with disabilities.
TECHNOLOGY-ORGANIZATION-ENVIRONMENT FRAMEWORK: THE ROLE OF DIGITAL FINANCIAL SERVICES ADOPTION IN THE PERFORMANCE OF MSMES (A STUDY IN THE TOKYO MARKET AREA, PIK 2) Thalib, Desinta Arnetti; Zulkarnain
Count : Journal of Accounting, Business and Management Vol. 3 No. 1 (2025): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i1.234

Abstract

Micro, small, and medium enterprises (MSMEs) are crucial to the global economy. The digital transformation in this sector encourages the use of digital financial services such as digital loans and payments. This research uses the Technology, Organization, and Environment (TOE) framework to investigate how digital financial services (DFS) affect the performance of MSMEs in the Tokyo Market area, PIK 2. The study was conducted by distributing questionnaires. Data was collected from MSMEs in the Tokyo Market area between April 2024 and May 2024. Using quantitative methods, the researchers analyzed responses from 83 participants using a structural equation model. The result show that technology and organization influence the adoption of DFS, which the positively impacts MSME performance. However, the environment does not affect the adoption of DFS. Additionally, the adoption of DFS mediates the impact of technology and organization on MSME performance, but does not mediate the impact of the environment on MSME performance. The implications of this research highlight the importance of MSMEs prioritizing the adoption of DFS in the digital era to improve and maintain their performance.
THE RELATIONSHIP BETWEEN MANAGEMENT CONTROL SYSTEMS AND FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES Siti Intan Nurdiana Wong Abdullah; Puspa Rini; Nirsetyo Wahdi; Sylvia Kartika Dhamayanti
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.550

Abstract

This study aims to investigate the relationship between Management Control Systems (MCS) and financial performance in manufacturing companies operating in emerging economies, with a specific focus on Indonesia. It further explores the moderating effects of digital maturity and organizational culture to understand how contextual factors influence the effectiveness of MCS. Using a quantitative approach, data were collected through structured questionnaires from 120 financial and operational managers across Indonesian manufacturing firms. The research employed multiple linear regression and moderated regression analysis (MRA), supported by SmartPLS and SPSS software, to test the direct and interaction effects between variables. The results reveal that both diagnostic and interactive control systems significantly impact financial performance, with interactive controls demonstrating a stronger influence. Moreover, digital maturity positively moderates the relationship between MCS and financial outcomes, while organizational culture shows no significant moderating effect. The novelty of this research lies in its integration of digital readiness as a strategic enabler within the MCS framework, offering new theoretical and empirical insights, especially in the context of small and medium-sized enterprises (SMEs) in developing markets. This study also contributes methodologically by applying a dual-theory approach—combining contingency theory with dynamic capabilities theory—to better capture the adaptive use of control systems under technological disruption. In conclusion, effective MCS implementation, especially when supported by digital infrastructure, can enhance financial performance and strategic agility, making it a critical tool for organizational competitiveness in globalized markets.
THE RELEVANCE OF AGENCY THEORY IN THE DYNAMICS OF MANAGER-INVESTOR RELATIONSHIPS IN THE DIGITAL ERA Anurak Chaiyasit
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.551

Abstract

This study aims to explore the relevance of classical agency theory in the context of digital transformation, specifically focusing on the evolving relationship between managers and investors. As financial reporting and corporate governance shift toward digital platforms—incorporating tools such as real-time disclosures, blockchain, and AI—this research investigates whether these technologies mitigate or reshape agency conflicts. A quantitative method was employed through an online survey of 120 respondents, including corporate managers and institutional investors in Indonesia. The results show that digital tools significantly enhance managerial transparency and investor trust; however, they also introduce new complexities such as algorithmic opacity, information overload, and challenges in accountability. Notably, the study reveals that investor trust in digital environments is highly dependent on information usability, not merely availability. The research contributes novel insights by proposing a theoretical extension of agency theory that incorporates digital governance variables and behavioral trust mechanisms. This is particularly important in emerging markets, where digital maturity and regulatory structures vary widely. Furthermore, the study highlights a critical paradox in digital transparency: more data does not always lead to better governance outcomes. In conclusion, this research offers both theoretical advancement and practical guidance for aligning digital tools with effective corporate oversight. It also serves as a foundation for future studies to develop hybrid governance models that integrate technological innovation with classical agency perspectives.
THE ROLE OF MANAGEMENT ACCOUNTING IN STRATEGIC DECISION-MAKING FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) Cristino Gusmao
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i2.552

Abstract

This study aims to examine the role of management accounting in supporting strategic decision-making within Micro, Small, and Medium Enterprises (MSMEs), particularly in the context of emerging markets. Employing a quantitative descriptive method, the research gathered data through structured questionnaires distributed to 75 respondents from five MSMEs. The data were analyzed using descriptive statistics and regression analysis. Results reveal that although MSMEs frequently utilize basic accounting tools such as budgeting and cost tracking, the adoption of more advanced practices like forecasting and variance analysis remains limited. Businesses that integrate management accounting more consistently report higher strategic clarity, cost efficiency, and investment readiness. The study contributes a novel perspective by focusing on informal and partial adoption of accounting tools, demonstrating that even limited use can provide significant strategic value. Unlike previous studies that emphasize full-scale systems, this research highlights the practical realities of small enterprises operating with constrained resources. It also identifies key barriers such as low financial literacy, lack of access to technology, and overreliance on intuitive decision-making. By offering a contextualized framework tailored to the needs and capabilities of MSMEs, the research adds depth to the existing literature and offers policy-relevant insights for stakeholders seeking to enhance MSME performance. In conclusion, management accounting—when appropriately adapted—can function as a vital strategic tool for MSMEs, supporting sustainable growth and competitiveness in dynamic economic environments.
A COMPARATIVE ANALYSIS OF KEYNESIAN AND MONETARIST THEORIES IN RESPONDING TO MODERN ECONOMIC CRISES Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.554

Abstract

This study aims to conduct a comparative analysis of Keynesian and Monetarist theories in responding to modern economic crises, with particular attention to the COVID-19 pandemic and other recent macroeconomic disruptions. Using a qualitative library research method, the study synthesizes scholarly literature, policy reports, and institutional data from sources such as the IMF, World Bank, and academic journals published in the last decade. The results show that Keynesian fiscal interventions were more effective in achieving short-term recovery by boosting aggregate demand and reducing unemployment, especially in countries with strong institutional frameworks and fiscal space. Meanwhile, Monetarist approaches, focusing on price stability and money supply control, demonstrated greater strength in long-term inflation management, albeit with slower recovery rates. A key novelty of this research lies in its integration of both theories within a single adaptive policy framework, accounting for regional, institutional, and structural differences. Unlike many previous studies that treat these frameworks in isolation, this research reveals the potential effectiveness of hybrid fiscal-monetary strategies and underscores the need for theory-to-practice alignment in contemporary policy-making. The findings suggest that macroeconomic responsiveness requires not only theoretical rigor but also flexibility and context-sensitive application. In conclusion, this study contributes to modern macroeconomic thought by proposing a more inclusive and practical model of crisis response that reflects the evolving nature of global economic shocks and institutional realities.
INTEGRATING BEHAVIORAL ECONOMICS INTO MONETARY POLICY DECISION-MAKING: A THEORETICAL REVIEW Khampheng Vongchanh
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i2.557

Abstract

This study aims to explore how behavioral economics can be systematically integrated into monetary policy decision-making frameworks to enhance their theoretical realism and practical effectiveness. Traditional monetary models, grounded in rational expectations, often fail to anticipate how cognitive biases distort public responses to interest rates, inflation targeting, and central bank communication. Using a structured literature review method, the research analyzes peer-reviewed publications, institutional reports, and theoretical models from 2015 to 2025. The findings reveal that behavioral biases such as present bias, loss aversion, overconfidence, and framing effects significantly influence the transmission and credibility of monetary policy. However, most central banks still rely on models that treat these behavioral patterns as peripheral, leading to inefficiencies in policy design and communication. The novelty of this study lies in the development of a conceptual framework and a behavioral taxonomy tailored for monetary policy applications—bridging gaps between behavioral theory and macroeconomic practice. Additionally, it highlights the institutional inertia and narrative misalignment that often obstruct the operationalization of behavioral insights in central banking. The study proposes that adaptive learning models and narrative-sensitive strategies offer promising pathways for reforming monetary frameworks. In conclusion, integrating behavioral economics is not just a theoretical enhancement but a necessary evolution for more credible, inclusive, and psychologically grounded monetary policy. This research contributes to both academic discourse and global policymaking by offering a unified approach to behavioral monetary theory.
DECONSTRUCTING THE SUPPLY AND DEMAND MODEL IN THE PLATFORM ECONOMY ERA: A THEORETICAL REVIEW Maureen Joanna Finny
Count : Journal of Accounting, Business and Management Vol. 3 No. 1 (2025): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i1.558

Abstract

This study aims to deconstruct the classical supply and demand model by examining its theoretical inadequacy in explaining economic behavior within the rapidly evolving platform economy. While traditional microeconomic theory assumes transparent pricing, rational actors, and decentralized market mechanisms, digital platforms such as Uber, Amazon, and Airbnb introduce algorithmic pricing, behavioral engineering, and centralized control—fundamentally altering how markets operate. Employing a library research method, this study synthesizes literature from economics, platform studies, and digital labor research to build a multidisciplinary theoretical critique. The findings reveal that platform economies disrupt the core assumptions of classical models: supply becomes fluid and algorithmically mediated, while demand is shaped more by visibility, recommendations, and data-driven manipulation than price alone. The study also identifies a significant theoretical gap—existing models have not kept pace with the structural transformations driven by platform intermediation, network effects, and monopsonistic dynamics. The novelty of this research lies in its conceptual reframing of supply-demand interactions, proposing that platforms act not merely as intermediaries but as market-makers that actively design and control economic behavior. This reconceptualization provides a timely contribution to theoretical economics by offering a new lens to understand market dynamics in the digital age. The study concludes that a paradigm shift is necessary to align economic theory with the realities of platform-based interactions, which are increasingly dominant in global commerce and labor systems. Future research should continue bridging the gap between classical models and emerging digital economic structures.
RECONCEPTUALIZING TRIPLE BOTTOM LINE ACCOUNTING: A CRITICAL REVIEW OF STAKEHOLDER THEORY Crescentiano Agung Wicaksono
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.561

Abstract

This study aims to reconceptualize the Triple Bottom Line (TBL) accounting framework by integrating it with stakeholder theory to address the long-standing limitations in sustainability measurement and reporting. Using a qualitative library research method, the study systematically reviews and synthesizes recent theoretical and empirical literature on TBL, stakeholder theory, and multi-capital accounting. The analysis reveals that while TBL has gained global traction, its application remains fragmented—particularly in measuring social and environmental performance—due to weak stakeholder integration and a lack of standardization in reporting frameworks. One of the key contributions of this study is the development of a theoretical model that aligns stakeholder salience with multi-capital measurement, offering a new approach to balance economic, social, and environmental priorities. The novelty of this research lies in proposing a stakeholder-responsive accounting framework that moves beyond symbolic disclosure practices and provides practical insights for advancing sustainability accounting in both developed and emerging economies. The findings emphasize the need for a shift from firm-centric to stakeholder-inclusive thinking, where organizations not only report but actively manage trade-offs between stakeholder interests. In conclusion, this study contributes to the theoretical refinement of TBL accounting by embedding stakeholder theory into its core logic, thus enhancing its relevance, accountability, and global applicability. The model offers a pathway for future empirical research and policy development that promotes sustainable and equitable business practices across sectors.
Sustainable Accounting in the ESG Era: A Literature Review on the Integration of Environmental, Social, and Governance Aspects in Financial Reporting Nopi Handayani
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.562

Abstract

This study aims to examine how Environmental, Social, and Governance (ESG) factors are integrated into financial reporting practices, particularly within the context of emerging economies. In contrast to traditional financial accounting, sustainable accounting seeks to incorporate ESG dimensions to provide a more holistic view of organizational performance. Using a qualitative research approach, this study employs a structured literature review method to analyze journal articles, regulatory reports, and international ESG disclosure standards published over the last decade. The findings indicate that while ESG integration is gaining global traction, its application remains inconsistent across jurisdictions due to regulatory disparities, voluntary adoption, and varying interpretations of ESG metrics. Moreover, the study highlights that environmental indicators dominate ESG reporting, while governance and social dimensions are often underrepresented. A key novelty of this research lies in its focus on the practical barriers to ESG implementation in developing markets, offering insights into how local institutions respond to global sustainability demands. The study also contributes methodologically by combining regulatory analysis with thematic content review to generate generalizable patterns. In conclusion, although ESG reporting frameworks are expanding, their adoption and effectiveness vary widely. This research suggests the urgent need for standardized ESG guidelines that are adaptable to local contexts while still aligned with global standards. By emphasizing both policy and practice, this study contributes to the advancement of sustainable accounting and supports ongoing global efforts toward responsible corporate disclosure.

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