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Arthatama: Journal of Business Management and Accounting
Published by Lifescifi Akademia Utama
ISSN : 2655786X     EISSN : 27745678     DOI : https://doi.org/10.54518/art
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2024)" : 5 Documents clear
Optimizing Accounting Information Systems for Enhanced Business Sustainability Nadhia Fortuna Chotrianda
Arthatama: Journal of Business Management and Accounting Vol. 8 No. 1 (2024)
Publisher : LifeSciFi

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Abstract

The integration of Accounting Information Systems (AIS) has become imperative for modern businesses seeking to enhance operational efficiency, risk management, and financial transparency. This study employs a qualitative approach with case studies to examine the impact of AIS implementation on business sustainability. Data collection methods include structured interviews, direct observations, and document analysis, with content analysis techniques applied for interpretation. Findings indicate that optimal AIS utilization streamlines accounting processes, minimizes errors, and improves financial reporting accuracy. Additionally, AIS plays a crucial role in mitigating financial and operational risks through real-time data analysis and strengthened internal controls. The study underscores the managerial importance of aligning AIS with business strategy and investing in workforce training to maximize its benefits. These insights contribute to the existing literature by providing empirical evidence on AIS's role in sustainable business practices and proposing future research directions on its long-term effectiveness across various industries.
Enhancing Entrepreneurial Expectations Through Financial Literacy Nike Silvia Dewi
Arthatama: Journal of Business Management and Accounting Vol. 8 No. 1 (2024)
Publisher : LifeSciFi

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Abstract

Entrepreneurial success is closely linked to financial literacy, as effective financial administration enables entrepreneurs to manage resources, mitigate risks, and optimize business growth. This study explores the impact of financial literacy on the entrepreneurial expectations of Digital Business students, emphasizing the role of financial knowledge in shaping confidence and decision-making capabilities. Using a conceptual analysis approach, this research reviews existing literature to establish a theoretical framework linking financial administration with entrepreneurial ambition. Findings indicate that financial literacy enhances students’ ability to develop sound business strategies, adapt to financial challenges, and sustain long-term business operations. Furthermore, integrating financial education into entrepreneurship curricula is essential to prepare students for the dynamic business environment. The study underscores the necessity of equipping future entrepreneurs with financial management skills, ensuring they can navigate financial complexities effectively. By fostering financial literacy, educational institutions can contribute to a more resilient and innovative entrepreneurial ecosystem.
Strategic Financial Management for Performance Enhancement and Sustainable Growth Arda Lintang Marthanda Suherlan
Arthatama: Journal of Business Management and Accounting Vol. 8 No. 1 (2024)
Publisher : LifeSciFi

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Abstract

Strategic financial management is fundamental to corporate success, ensuring performance enhancement and sustainable growth in an evolving business landscape. This study explores the interconnected roles of financial management, operational efficiency, capital structure, risk mitigation, and sustainability in driving business resilience. Effective financial planning and disciplined cost control are essential for maintaining liquidity and profitability. Additionally, optimizing capital structure minimizes financial risks while maximizing firm value. Robust risk management strategies help businesses navigate uncertainties and mitigate potential disruptions. Furthermore, the integration of financial technology and corporate social responsibility contributes to long-term stability and competitive advantage. Firms that embrace adaptive financial strategies can better respond to market fluctuations, regulatory changes, and emerging economic trends. This study offers valuable insights into best practices for achieving financial sustainability and resilience, emphasizing the importance of continuous innovation and strategic decision-making in financial management. Future research should focus on the impact of financial technology on corporate growth and risk management frameworks.
Accelerating Digital Transformation in Islamic Banking Julius Gofinda Prasta
Arthatama: Journal of Business Management and Accounting Vol. 8 No. 1 (2024)
Publisher : LifeSciFi

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Abstract

The rapid advancement of digital technology has revolutionized the banking sector, necessitating the adoption of digital banking services to enhance operational efficiency and customer experience. This study examines the digital transformation process in Indonesia's Islamic banking industry, highlighting key challenges, regulatory frameworks, and the impact of technological innovation. Using a systematic literature review, the research identifies the factors influencing digital adoption, including trust, regulatory compliance, and customer satisfaction. Findings indicate that the Covid-19 pandemic has accelerated digital banking adoption, prompting Islamic banks to expand their digital services to remain competitive. The study underscores the importance of regulatory support, technological innovation, and customer trust in facilitating a seamless transition toward fully digital Islamic banking. Future research should explore the role of artificial intelligence, blockchain, and fintech collaborations in shaping the industry's trajectory.
Strategic Approaches for Business Sustainability in a Volatile Global Economy Pradwipa Mutianto
Arthatama: Journal of Business Management and Accounting Vol. 8 No. 1 (2024)
Publisher : LifeSciFi

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Abstract

In an era of persistent economic volatility, financial resilience is fundamental for business sustainability. This paper explores strategic approaches to enhancing financial resilience by integrating absorptive and adaptive capacities, financial literacy, and climate finance. Companies that develop robust financial structures, diversify revenue streams, and adopt effective risk management strategies are better positioned to navigate global uncertainties. Moreover, financial literacy enhances decision-making capabilities, fostering adaptive financial strategies that support long-term stability. The paper also highlights the growing relevance of climate finance in ensuring sustainability, particularly for businesses in developing economies. The interplay between geopolitical risks, economic fluctuations, and financial strategies underscores the necessity of dynamic financial planning. By examining existing literature and strategic frameworks, this study provides actionable insights for businesses seeking to fortify their financial resilience in an increasingly uncertain global landscape. The findings suggest that organizations must adopt a proactive approach, leveraging financial innovation, regulatory frameworks, and sustainability-focused investments to remain competitive.

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