cover
Contact Name
Genesis Sembiring Depari
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
admin@formosapublisher.org
Editorial Address
Jl. Sutomo Ujung No.28 D, Durian, Kecamatan Medan Timur, Kota Medan, Sumatera Utara 20235, Indonesia
Location
Unknown,
Unknown
INDONESIA
Indonesian Journal of Accounting and Financial Technology (CRYPTO)
ISSN : 29645573     EISSN : 29645573     DOI : 10.55927
Core Subject : Economy,
Indonesian Journal of Accounting and Financial Technology (CRYPTO) is a peer-reviewed journal published by Formosa Publisher. CRYPTO Journal aims to publish articles in the fields of accounting, financial technology, and management that produce a significant contribution to the development of accounting and financial technology practices in Indonesia and the world. Consistent with its objectives, CRYPTO Journal provides cutting-edge research results in accounting and financial technology. CRYPTO Journal invites academics, practitioners, researchers, regulators, students, and other parties who are interested in developing accounting, financial technology, and management practices
Articles 16 Documents
Transforming Public Administration Inclusion Practices in Community-Based Social Policy in the Era of Technological Disruption Sri Sulandari; Wahyu Ana Muliasari
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.268

Abstract

This study examines how inclusive public administration is implemented through community-based social policies amid technological disruption. Using a qualitative case study in Sanur Village, Denpasar, Bali, data were gathered from in-depth interviews with eight key informants, participatory observations, and policy document analysis. Findings show that technological disruption expands public service access and accelerates government–citizen interaction, yet also risks excluding vulnerable groups. Inclusion is effectively achieved when formal policies are supported by adaptive local community initiatives. The study contributes to the theory of inclusion in public administration and offers practical insights for developing participatory, adaptive, and responsive community-based social policies in the digital disruption era.
Local Government and Efforts to Build Inclusivity of Community-Based Environmental Policies I Wayan Astawa; I Komang Erik Arnata Wijaya
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.269

Abstract

This study analyzes how the Denpasar City government builds community-based environmental policy inclusivity, focusing on public participation mechanisms, implementation challenges, and collaborative strategies. Using a Participatory Action Research approach—through participatory observation, in-depth interviews with eleven key informants, focus group discussions, and policy document analysis—the findings reveal persistent obstacles, including limited cross-sector coordination, restricted public access to deliberative spaces, and a dominant top-down policymaking approach. Nonetheless, community-based collaboration models, strengthened local institutional capacities, and the integration of local wisdom enhance policy legitimacy and effectiveness. The study contributes to participation-based environmental governance theory and offers practical recommendations for developing inclusive, sustainable, and community-responsive environmental policies at the local government level.
Participatory Governance Driving Innovation in Public Policy Implementation Jamal Qadar
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.270

Abstract

This study investigates how community participation contributes to public policy innovation through a case study of the People’s School Program and Smart City implementation in Makassar City. Using a qualitative case study approach with 15 key informants, data were collected through interviews, participatory observations, and documentation, then analyzed thematically. The findings show that active community involvement not only enhances policy legitimacy but also drives innovations in public service design, including inclusive education initiatives and more efficient technology-based services. The study concludes that participatory governance serves as a key catalyst for developing adaptive, collaborative, and community-oriented policy transformations, offering both theoretical insights and practical guidance for local governments in designing sustainable innovative policies.
Analysis of Social and Economic Factors that Influence Work Employee Spirit of UD Mertasari Pandi Putra Wardana
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.276

Abstract

This study aims to analyze the influence of social and economic factors on employee morale at UD Mertasari, which is a multi-business company in Mataram City. The social factors studied include motivation and education, while economic factors include incentives and workload. The research method used was quantitative with an associative approach, using questionnaires distributed to all 45 UD Mertasari employees. The data were analyzed using multiple linear regression with the help of SPSS version 16. The results showed that motivation, incentives, and workload had a positive and significant effect on employee morale, while education had no significant effect. These results confirm that the increase in work morale is more influenced by motivational and economic aspects than formal education background.
Bureaucratic Reform Enhancing Responsiveness of Government Institutions Futum Hubaib; Akbar Aswin
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.302

Abstract

This study examines how bureaucratic reform enhances the responsiveness of government institutions in delivering efficient and adaptive public services. Using a descriptive qualitative approach and a single case study at the Samarinda City Investment and One-Stop Integrated Services Office (DPMPTSP), data were collected through observations, in-depth interviews with ten key informants, and policy document analysis. Findings reveal that organizational restructuring, process simplification, digital service innovation, and a strengthened performance-based work culture significantly improve institutional responsiveness and citizen satisfaction. Nevertheless, challenges remain in sustaining behavioral changes among personnel and integrating digital systems across service units. Overall, the study concludes that bureaucratic reform not only improves administrative efficiency but also fosters adaptive, citizen-centered governance, contributing both theoretically and practically to the advancement of good governance at the local level.
Participatory Governance Driving Innovation in Public Policy Implementation Jamil Bazarah
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.303

Abstract

This study analyzes the role of participatory governance in driving public policy innovation, emphasizing collaborative mechanisms between the government and citizens in Samarinda City. Using a qualitative case study approach, the research involved eight key informants— government officials, community leaders, academics, and civil society representatives— selected through purposive sampling. Data were gathered through participatory observation, indepth interviews, and policy document analysis, and examined using thematic analysis. The findings show that participatory governance significantly fosters policy innovation by enhancing transparency, cross-sector collaboration, and public accountability, although challenges persist in bureaucratic capacity and sustaining citizen engagement. The study concludes that participatory governance is a crucial catalyst for innovative, inclusive, and community-oriented public policy, contributing both theoretically to the collaborative governance paradigm and practically to improved policy development.

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