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Siber Nusantara of Economic and Finance Review (SNEFR)
Published by Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama
ISSN : -     EISSN : 30891892     DOI : https://doi.org/10.38035/snefr
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The author is invited to submit a paper for Siber Nusantara of Economic and Finance Review (SNEFR). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial risk management Corporate risk management Business management Entrepreneurship Cost management Economic Education Public administration Development economics Corporate governance Accounting Project management
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Articles 49 Documents
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Penerapan Metode Activity Based Costing (ABC) dalam Perhitungan Biaya Overhead Pabrik untuk Menentukan Harga Pokok Produksi yang Akurat Dody Kurniawan; Hikla Shafwan Susanto; Muhammad Nara Yorica Permana
Siber Nusantara of Economic and Finance Review Vol. 1 No. 2 (2025): Siber Nusantara of Economic and Finance Review (April 2025)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v1i2.554

Abstract

Penelitian ini bertujuan untuk menjelaskan penerapan metode Activity Based Costing (ABC) dalam menghitung biaya overhead pabrik (BOP) sebagai dasar penentuan harga pokok produksi (HPP) yang lebih akurat. Dalam sistem akuntansi biaya, ketepatan perhitungan BOP memiliki peran penting untuk mencerminkan konsumsi sumber daya secara realistis pada setiap aktivitas produksi. Metode ABC digunakan untuk menelusuri biaya melalui identifikasi aktivitas dan penentuan cost driver yang sesuai, sehingga pembebanan biaya menjadi lebih proporsional terhadap produk yang memanfaatkan aktivitas tersebut. Penelitian ini menggunakan pendekatan kuantitatif deskriptif melalui studi literatur dengan menganalisis berbagai sumber seperti buku, jurnal, dan artikel ilmiah. Hasil analisis menunjukkan bahwa metode ABC mampu mengurangi distorsi biaya yang sering terjadi pada sistem tradisional dan memberikan informasi biaya yang lebih rinci, sehingga membantu manajemen dalam pengambilan keputusan strategis terkait penetapan harga dan efisiensi proses produksi.
Over Dimension Over Loading in Indonesia: A Systemic Analysis of Policy Impasses and Pathways to a Sustainable Multimodal Future Abdullah Ade Suryobuwono; Lis Lesmini; Edi Abdurachman; Sita Aniisah Sholihah
Siber Nusantara of Economic and Finance Review Vol. 2 No. 1 (2025): Siber Nusantara of Economic and Finance Review (October 2025 - March 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v1i3.564

Abstract

The phenomenon of Over Dimension Over Loading (ODOL) in Indonesia has evolved into a systemic issue impacting transportation infrastructure, logistics, and public safety. ODOL practices, involving the operation of vehicles with loads or dimensions exceeding legally defined limits, have become widely accepted despite the presence of clear legal frameworks. This research aims to analyze the root causes of the ODOL problem and develop an integrated multimodal policy model to reduce ODOL violations in Indonesia. Using Soft Systems Methodology (SSM), the research proposes a policy approach that includes enhancing governance, implementing surveillance technologies such as Weigh-in-Motion (WIM), calibrating progressive penalties, and shifting modal transport to rail and sea. These recommendations are designed to address non-compliance with regulations and create a more efficient and sustainable transportation system.
Analisis Kendala Dan Strategi Pengembangan KSP Karya Mandiri Aura Junanda; Mawaddatul Janna; Nurul Afriani; Ahmad Rifki; Mayasari Mayasari
Siber Nusantara of Economic and Finance Review Vol. 2 No. 1 (2025): Siber Nusantara of Economic and Finance Review (October 2025 - March 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v1i3.571

Abstract

Penelitian ini bertujuan mengidentifikasi kendala operasional yang dihadapi KSP Karya Mandiri serta merumuskan strategi pengembangan yang dapat meningkatkan kualitas layanan, penguatan manajemen, dan kesiapan digitalisasi. Menggunakan metode deskriptif kualitatif melalui wawancara semi-terstruktur dan observasi lapangan, penelitian menemukan bahwa KSP Karya Mandiri masih menghadapi berbagai hambatan, seperti pelayanan yang kurang optimal akibat pencatatan manual, keterbatasan SDM, rendahnya literasi digital pegawai, beban kerja tinggi, minimnya pelatihan, serta lemahnya sistem pendampingan. Koperasi juga mengalami tekanan kompetitif dari bank dan fintech, rendahnya promosi, serta proses pendaftaran yang dianggap rumit oleh calon anggota. Meski demikian, koperasi telah melakukan langkah perbaikan melalui rencana digitalisasi, peningkatan pelayanan, pelatihan dasar teknologi, kunjungan langsung kepada anggota, serta kerja sama dengan pemerintah daerah, lembaga keuangan, dan komunitas UMKM. Hasil penelitian menunjukkan bahwa modernisasi hanya dapat berjalan efektif jika didukung penguatan kompetensi SDM, edukasi anggota, transparansi informasi, dan penerapan teknologi secara bertahap. Secara keseluruhan, penguatan tata kelola, peningkatan literasi digital, dan perluasan partisipasi anggota menjadi strategi kunci bagi KSP Karya Mandiri agar mampu berkembang, meningkatkan kepercayaan anggota, dan bersaing di tengah perubahan layanan keuangan yang semakin digital.
The Importance of Building a Business by Utilizing the Web for Millennials (Case Study on “Trendcafe” Fashion) Yoeyong Rahsel; Andino Maseleno
Siber Nusantara of Economic and Finance Review Vol. 2 No. 1 (2025): Siber Nusantara of Economic and Finance Review (October 2025 - March 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v1i3.580

Abstract

This study will further discuss the importance of building a business by utilizing the web for the millennial generation, as well as the technical skills and understanding of how to build and manage websites, search engine optimization (SEO), and marketing through social media. Thus, through this web-based business, there will be various advantages and it can provide useful insights for utilizing technology for business success in the future.
The Effect of Work Discipline and Work Environment on Work Engagement with the Mediation of Work Motivation During Work From Home Hans Christian Samosir; Dewi Susita; Corry Yohana
Siber Nusantara of Economic and Finance Review Vol. 2 No. 1 (2025): Siber Nusantara of Economic and Finance Review (October 2025 - March 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i1.590

Abstract

The shift in working patterns due to the pandemic and the digital era has posed new challenges for organizations in maintaining employee engagement. This study aims to analyze the effect of work discipline and work environment on work engagement, with work motivation as a mediating variable among employees of XYZ Bank during the implementation of remote work (Work From Home/WFH). The research applied a quantitative explanatory design using the PLS-SEM approach. The sample size was calculated using the Taro Yamane formula, resulting in 162 employees from various departments at XYZ Bank as respondents. Data were collected through an online questionnaire with indicators that have been tested for validity and reliability. The findings revealed that work discipline significantly affects both motivation and work engagement. Similarly, the work environment also has a significant effect on motivation and engagement, although its contribution is relatively smaller compared to discipline. Moreover, work motivation has a significant positive impact on work engagement and mediates the relationship between discipline and work environment with engagement. This indicates that employees' engagement is not only determined by compliance with rules and supportive work conditions but is also strongly influenced by intrinsic and extrinsic motivation. Theoretically, the study reinforces the relevance of the Job Demands–Resources (JD-R) Model and Self-Determination Theory (SDT) in the context of remote work. Practically, the results provide important implications for organizational management in designing discipline policies, creating a supportive work environment, and enhancing employee motivation to strengthen engagement in flexible work arrangements.  
The Influence of Recruitment and Work Motivation on Employee Productivity with Competence as a Mediating Variable: A Literature Review Faizal Rachman; Hapzi Ali
Siber Nusantara of Economic and Finance Review Vol. 2 No. 1 (2025): Siber Nusantara of Economic and Finance Review (October 2025 - March 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i1.591

Abstract

Employee productivity is a primary indicator of organizational success in achieving strategic objectives. Numerous studies indicate that productivity is influenced by the quality of recruitment and the level of employees’ work motivation. However, this relationship is not always direct and is often mediated by employee competence. This study aims to comprehensively examine the relationships among recruitment (X1), work motivation (X2), competence (M), and employee productivity (Y) through a systematic literature review approach. Data were obtained from nationally accredited journals indexed in SINTA and reputable international journals published over the past ten years. The findings demonstrate that recruitment and work motivation have a significant effect on employee productivity, both directly and indirectly through competence. These results emphasize the importance of competence-based human resource management as a strategic approach to enhancing organizational productivity.
The Relationship Between Competence, Motivation, and Organizational Culture on Sustainable Employee Performance: A Qualitative Model Muhammad Tohir
Siber Nusantara of Economic and Finance Review Vol. 2 No. 1 (2025): Siber Nusantara of Economic and Finance Review (October 2025 - March 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i1.645

Abstract

This research is motivated by various scientific findings demonstrating that employee performance is a strategic factor in organizational success. This literature review aims to examine and synthesize concepts, theories, and previous research findings that discuss the relationship between competence, motivation, and organizational culture and employee performance. The method used is a literature review, examining various scientific sources, including textbooks, national and international journal articles, and academic documents relevant to the research topic. The analysis process involved grouping themes, comparing findings, and drawing conceptual conclusions to gain a comprehensive understanding. The review results indicate that competence plays a role in improving employee capabilities and work quality, motivation influences internal drive to achieve work targets, and organizational culture shapes values ​​and norms that guide work behavior. Overall, this literature review concludes that competence, motivation, and organizational culture are strongly linked and mutually supportive in improving employee performance.
Multi-Stakeholder Governance Strategies in Indonesia’s Ride-Hailing Ecosystem Yuwono D. Sucipto; Euis Saribanon; Irwan Chairudin; Osman Arofat; Reni Dian Oktaviani
Siber Nusantara of Economic and Finance Review Vol. 2 No. 1 (2025): Siber Nusantara of Economic and Finance Review (October 2025 - March 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i1.646

Abstract

The transformation of Ride-Hailing Services (RHS) into Transport Super-Apps (TSA) in Indonesia has fundamentally altered the urban mobility landscape. This article addresses the need to delineate a multi-stakeholder governance framework that aligns innovation with environmental sustainability, accessibility, and user convenience. Adopting a Systematic Literature Review (SLR) approach of current literature through 2025-2026, the primary findings indicate that the success of sustainable mobility depends on resolving the 'Mobility Trilemma': affordability, scalability, and sustainability. The analysis emphasizes three main pillars: (1) trust-based regulation, (2) acceleration of Electric Vehicle (EV) infrastructure, and (3) multimodal integration as the foundation for future RHS policy design in Indonesia. This study formulates a multi-stakeholder governance framework focusing on the roles of users, drivers, TSA platforms, and the government (central and regional), alongside cross-level policy recommendations to promote RHS as a feeder for mass public transportation.
Analisis Keamanan Penyetoran dan Pelaporan PPN Dengan Memanfaatkan Teknologi Blockchain di PT Pegadaian Cindyo Dhelistya Sis Pratama; Sofyan Hadi; Rina Dameria N
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.659

Abstract

Penelitian ini bertujuan untuk mengetahui keamanan penyetoran dan pelaporan pajak pertambahan nilai di PT Pegadaian jika mengimpelementasikan teknologi blockchain. Jenis penelitian ini adalah kualitatif. Data yang diperoleh berdasarkan hasil observasi, wawancara, serta membaca dari sumber-sumber yakni jurnal penelitian terdahulu. Setelah melakukan proses analisis maka akan mengetahui apakah implementasi teknologi blockchain memberikan manfaat terkait keamanan proses penyetoran dan pelaporan pajak pertambahan nilai di PT Pegadiaan. Dari penelitian ini juga akan diketahui bahwa manfaat teknologi blockchain ini tidak hanya untuk keamanan transaksi atau pencatatan transaksi. Kelebihan lainnya tentang teknologi blockchain ini mungkin akan menjadi nilai tambah agar efisiensi pekerjaan dan efektivitas pekerjaan di bagian Perpajakan dan di Divisi lainnya menjadi meningkat.
The Influence of Audit Committee, Institutional Ownership, and Audit Quality on Accounting Conservatism in Conventional Banks Listed on The Indonesia Stock Exchange 2022–2024 Miftahul Jannah; Sri Rahayu; Fredy Olimsar
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.663

Abstract

This study investigates the impact of the audit committee, institutional ownership, and audit quality on accounting conservatism in conventional banks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Based on agency and signaling theories, governance mechanisms are expected to reduce managerial opportunism and encourage more conservative financial reporting. Using a quantitative descriptive method with exhaustive sampling, the study includes 43 banks, resulting in 129 observations, which were reduced to 125 after outlier removal. Multiple linear regression analysis reveals that the audit committee has a significant negative effect on accounting conservatism, indicating that a larger committee does not necessarily improve oversight effectiveness. Meanwhile, institutional ownership and audit quality show no significant influence, suggesting that ownership proportion and external auditors do not directly determine conservative accounting practices. However, all variables jointly have a significant effect, with a significance level of 0.017 and an adjusted R-squared of 5.8%. These findings enrich the understanding of corporate governance and accounting conservatism in Indonesia’s banking sector, particularly in the post-pandemic context.

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