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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 107 Documents
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Insights From Recent Literature on Economic Development and Empowerment in Indonesia Berliana Iffada; Fiskia Syafa’ati; Wisnu Mawardi
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 1 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.7.1.2023.466

Abstract

This paper examines the economic development challenges and opportunities in Indonesia, focusing on regional disparities, poverty alleviation, and sustainable growth. Through an analysis of various studies, it highlights the importance of addressing issues such as demographic pressures, inadequate infrastructure, financial constraints, and systemic inequalities that hinder development, especially in remote and vulnerable regions. The research emphasizes the need for targeted government intervention, infrastructure investment, and policies that promote inclusive growth and empower marginalized communities. Additionally, the paper explores the role of sustainable innovation, particularly in agriculture, fisheries, and tourism, as a means to drive inclusive economic development. The potential of the green economy and digital technologies is also discussed, with a focus on how these sectors can contribute to environmental sustainability and job creation. The study calls for comprehensive, well-designed policies that align economic development with social welfare and environmental goals, ensuring long-term prosperity for all segments of the population. Overall, the findings suggest that Indonesia’s future economic success depends on strategic efforts to integrate sustainable practices, improve infrastructure, and foster inclusive growth at both the national and local levels.
The Role of Empowering Leadership in Enhancing Employee Performance Dandri Widyo; Muhammad Galih Indrajaya; Intan Ratnawati
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 1 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.7.1.2023.467

Abstract

This study examines the impact of empowering leadership on employee performance, focusing on its role in enhancing motivation, engagement, and innovation across various industries. Empowering leadership, characterized by providing autonomy and fostering trust, has been identified as a key factor influencing employee outcomes such as in-role performance, work engagement, and psychological empowerment. Through a qualitative approach, the research conducts a comprehensive literature review to analyze existing studies on empowering leadership in various sectors. Data analysis is performed descriptively, synthesizing findings to identify key themes and relationships between empowering leadership and employee performance. The review highlights how empowering leadership facilitates innovation, supports adaptation to technological changes, and contributes to overall organizational sustainability. Additionally, the study emphasizes the importance of psychological empowerment and intrinsic motivation as mediators in the leadership-performance relationship. The findings suggest that organizations that implement empowering leadership practices can enhance employee performance, foster innovation, and improve adaptability, thereby contributing to long-term organizational success.
Navigating The Workforce Challenges and Skill Development in The Era of Industry 4.0 Bagas Ananta Aji; Disa Insanul Ikhlas; Intan Ratna Wati
Arthatama: Journal of Business Management and Accounting Vol. 7 No. 1 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.7.1.2023.468

Abstract

This study aims to explore the impact of employee competencies on organizational performance in the context of Industry 4.0, focusing on the essential skills required to adapt to technological advancements. With the rapid development of digital technologies and automation, employees are expected to possess a diverse set of competencies, including technical, digital, social, and personal skills. These competencies play a crucial role in addressing complex problems, fostering creativity, and ensuring organizational growth. A qualitative research approach is utilized, starting with a literature review to establish a theoretical framework on employee competencies, technological adaptation, and training practices. Data is collected through interviews with industry experts, HR managers, and employees to understand the specific challenges and opportunities related to workforce skill development. Data analysis is conducted using a descriptive approach, identifying recurring themes and trends in the competencies needed for Industry 4.0. The findings indicate that companies must prioritize continuous training and development programs to equip employees with the necessary skills to thrive in a rapidly evolving digital environment. The study highlights the importance of investing in employee competencies to drive organizational success, emphasizing the need for a proactive approach to skill development in an increasingly automated world
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)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.7.2.2023.469

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)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.7.2.2023.474

Abstract

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)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.7.2.2023.513

Abstract

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)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.7.2.2023.514

Abstract

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)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.7.2.2023.515

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.8.1.2024.516

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/art.8.1.2024.517

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.

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