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Contact Name
Iwan Priyadi
Contact Email
editor.journal@lifescifi.com
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+62 881-2723-330
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editor.journal@lifescifi.com
Editorial Address
St. Gedongkuning No.43, Rejowinangun, Subdistrict Kotagede, Yogyakarta City, Special Region of Yogyakarta 55171
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Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Arthatama: Journal of Business Management and Accounting
ISSN : 2655786X     EISSN : 27745678     DOI : https://doi.org/10.54518/art
Core Subject : Economy,
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Articles 6 Documents
Search results for , issue "Vol. 7 No. 2 (2023)" : 6 Documents clear
Validating The Questionnaire Measurement Scale of SME Owners' Perceptions and Intentions to Adopt QRIS Azisma Nur Putri Ikwanto; Farida Indriani
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 2 (2023)
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Abstract

This study aims to assess the validity and reliability of a questionnaire designed to measure Micro, Small, and Medium Enterprises (MSME) owners' perceptions of Quick Response Code Indonesian Standard (QRIS) adoption, focusing on perceived usefulness, ease of use, digital literacy, and intention to adopt. The validity test was conducted using Pearson’s product-moment correlation, with results indicating that all items in the questionnaire are valid when the Pearson correlation exceeds the r-table value of 0.2787. The reliability test was conducted using Cronbach's alpha, where all items showed values greater than the minimum threshold of 0.60, indicating that the questionnaire is reliable. The findings show that MSME owners perceive QRIS as beneficial for enhancing transaction efficiency, facilitating customer reach, and achieving business objectives. Additionally, MSME owners find QRIS easy to use, with straightforward processes and clear interactions. Digital literacy plays a crucial role, as MSME owners demonstrate a basic understanding of QRIS and its business benefits. The study also reveals that infrastructure support, training, and social trends influence MSME owners' intention to adopt QRIS. These results suggest that the questionnaire is a reliable tool for understanding MSME owners’ perceptions and adoption intentions toward QRIS in Indonesia.
Designing And Evaluating Training Models for Human Resource Competencies in The Digital Era Fajar Baskoro; Muhammad Bayu Pancakusuma; Susilo Toto Raharjo
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 2 (2023)
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This research investigates the evolving human resource needs at Bank Rakyat Indonesia (BRI) in response to digitalization challenges and opportunities. The study aims to identify the key competencies required for BRI's workforce to thrive in the digital transformation, emphasizing digital skills, fintech knowledge, data analytics, cybersecurity, and innovation. Additionally, the research seeks to design an optimal education and training model tailored to BRI’s needs and evaluate its effectiveness in enhancing workforce competencies. A descriptive and qualitative literature review approach was employed to examine factors influencing training effectiveness, such as technology-driven learning methods, adaptive strategies, and continuous evaluation processes. The findings suggest that BRI should adopt dynamic, technology-enhanced training approaches, including blended learning and gamification, while considering the diverse backgrounds of its workforce. Personalized training programs and strategic partnerships with educational institutions can further enrich the content and relevance of training initiatives. The study concludes that prioritizing human resource development through innovative and sustainable training models is essential for BRI to build a skilled, innovative, and adaptable workforce capable of navigating ongoing industry changes and digital challenges.
The Impact of Financial Management Knowledge on Entrepreneurial Intentions Among Digital Business Hendi Yudhanto Adinugroho
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 2 (2023)
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Financial management knowledge is a key determinant of entrepreneurial intentions, particularly among digital business students. A solid understanding of financial literacy enables students to identify business opportunities, assess risks, and make informed financial decisions. This study explores the relationship between financial administration knowledge and entrepreneurial aspirations through a conceptual analysis of existing literature. Findings suggest that financial literacy enhances students’ confidence, strategic thinking, and problem-solving abilities, all of which are critical for entrepreneurial success. Moreover, financial education plays a crucial role in preparing students for real-world business challenges. Individuals with strong financial management skills are better equipped to manage capital, allocate resources efficiently, and sustain business growth. Integrating financial education into entrepreneurship curricula, including business simulations, case studies, and financial technology applications, can significantly improve students' financial decision-making capabilities. Additionally, exposure to financial literacy programs, mentorship, and internships can further reinforce entrepreneurial readiness. This study highlights the necessity of embedding financial management education into digital business programs to cultivate a generation of financially competent entrepreneurs.
Enhancing Financial Risk Management in the Digital Age: A Systematic Review Annisa Rahma Dianti
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 2 (2023)
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The rapid advancement of digital technologies has transformed financial risk management, introducing both opportunities and challenges. This study systematically reviews the impact of big data analytics, artificial intelligence (AI), blockchain, and cloud computing on risk mitigation strategies. Using the Systematic Literature Review (SLR) method, recent scholarly contributions are analyzed to evaluate how digital innovations enhance predictive risk detection, transaction transparency, and operational flexibility. Findings indicate that AI and big data significantly improve risk prediction accuracy, blockchain enhances security and trust in financial transactions, and cloud computing facilitates scalable data management. However, regulatory uncertainty, cybersecurity vulnerabilities, and organizational resistance remain major challenges to widespread adoption. This study emphasizes the necessity of adaptive regulations, stronger cybersecurity frameworks, and cross-sector collaboration to optimize the benefits of digital transformation in financial risk management. The results provide valuable insights for policymakers, financial institutions, and researchers in developing more resilient and technology-driven risk mitigation strategies.
Strategic Framework for Enhancing Organizational Efficiency and Innovation Adiq Riyan Kurniawan
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 2 (2023)
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The integration of Artificial Intelligence (AI) in knowledge management (KM) is transforming how organizations acquire, process, and utilize information. AI-driven systems enhance decision-making, streamline knowledge-sharing, and foster innovation by automating data analysis and optimizing information dissemination. This study explores the role of AI in KM, emphasizing its impact on organizational efficiency and competitive advantage. By leveraging machine learning, natural language processing, and predictive analytics, AI enables businesses to extract meaningful insights from vast data sources, improving strategic planning and operational effectiveness. However, challenges such as data privacy, ethical concerns, and technological adoption barriers remain critical. To address these issues, organizations must implement structured AI frameworks, invest in employee upskilling, and establish robust ethical guidelines. This study proposes a strategic model for AI-driven KM, providing insights into best practices and future research directions. Understanding AI’s potential in KM is essential for businesses seeking to enhance knowledge-based decision-making, improve efficiency, and maintain a sustainable competitive edge in the digital economy
Assessing Scrum Maturity and Organizational Performance in Agile Telecommunications Software Development Projects Muhammad Awaluddin
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 2 (2023)
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The rapid pace of digital transformation requires organizations, particularly in the telecommunications sector, to adopt agile methodologies to improve software development performance. This study aims to analyze the level of Scrum maturity within the Business Process Digitization Tribe using the Scrum Maturity Model (SMM). A quantitative, survey-based approach was employed involving 52 respondents consisting of product owners, scrum masters, developers, QA engineers, and UI/UX designers. Reliability and validity testing confirmed that all constructs met the required thresholds. Descriptive analysis revealed that Basic Scrum Management achieved the highest score, while Iteration & Performance Management obtained the lowest. Structural Equation Modeling (SEM) confirmed that Iteration & Performance Management is significantly influenced by Basic Scrum Management, Requirements Engineering, and Customer Relationship Management, with 58% of the variance explained. The findings indicate that the Business Process Digitization Tribe has reached Level 2 (Managed) of the SMM, meaning that fundamental Scrum practices are consistently implemented, but limitations remain in performance measurement and Customer Relationship Management. This study contributes to the agile maturity literature and provides managerial insights, particularly recommendations for improving backlog refinement, strengthening performance metrics, and fostering a more mature agile culture.

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