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Business Intelligence Systems and Their Impact on Organizational Decision-Making and Performance Outcomes: Literature Review
No full textThis study examines the role of Business Intelligence (BI) in decision-making and organizational performance. BI is an essential tool for collecting, analyzing, and presenting relevant data, thereby supporting management in making more accurate and data-driven decisions. The method used in this study is thematic synthesis, where relevant literature is gathered from various academic databases such as Google Scholar, ScienceDirect, and SCOPUS. Inclusion and exclusion criteria are applied to ensure that only high-quality and relevant studies are considered. The analysis results indicate that BI implementation can enhance operational efficiency and create a competitive advantage for organizations. However, the success of BI implementation heavily relies on management support, data quality, as well as technological readiness and human resource skills. This study also identifies the challenges faced in BI adoption, including data integration issues and the need for user training. The findings are expected to provide insights for organizations in leveraging BI to improve performance and make better decisions
Kinerja Pengelolaan Dana Desa: Dampak Partisipasi, Evaluasi Anggaran, dan Kejelasan Tujuan
Full text linkEffective and transparent management of village funds is an important factor in improving the performance of village apparatus and ensuring targeted budget allocation. However, challenges such as low community participation, less optimal budget evaluation, and unclear budget goals are still obstacles to managing village funds. This study seeks to examine the impact of budget participation, budget evaluation, and budget objective clarity on the performance of the village fund management apparatus in Aesesa District, Nagekeo Regency, NTT. This study employs a quantitative approach using a survey method, distributing questionnaires to 103 respondents who are part of the village fund management apparatus. Data analysis uses multiple linear regression. The study results indicate that budget participation, budget evaluation, and budget objective clarity have a positive and significant impact on the performance of the village fund management apparatus. Greater community participation in the budgeting process enhances the transparency and accountability of village fund management. Budget evaluations carried out systematically can increase the effectiveness of budget use and minimize potential deviations. Meanwhile, the clarity of budget goals makes it easier for the apparatus to achieve the established goals, their performance must be optimized. This study concludes that enhancing budget participation, budget evaluation, and budget objective clarity can directly develop the performance of the apparatus in managing village funds. These findings contribute to village governments in improving financial governance that is more transparent, accountable, and oriented towards community welfare
Pengaruh Profitabilitas, Kebijakan Utang dan Solvabilitas terhadap Nilai Perusahaan : Corporate Governance sebagai Variabel Pemoderasi
Full text linkThis research aims to examine and gain empirical evidence of the effect of profitability, debt policy, and solvability on firm value, with corporate governance as a moderating variable. Moreover, the population was Property companies listed on the Indonesia Stock Exchange with financial statement reports during 2014-2023. The data collection technique used purposive sampling with 325 data samples. Furthermore, the data analysis technique used moderated regression analysis with a hypothesis test using the t-test. The result concludes as follow: (1) profitability which is referred to as Return On Equity has a positive effect on firm value, (2)debt policy which is referred to as Debt to Assets Ratio has a negative effect on firm value, (3) solvability which is referred to as Debt to Equity Ratio does not effect firm value, (4) corporare governance moderates positively the effect of profitability on firm value, (5) corporare governance moderates positively the effect of debt policy on firm value, (6) corporare governance moderates negatively the effect of solvability on firm value
Impact of Fiscal Transfers and Local Revenue Accountability on Community Welfare in Indonesia
Full text linkCommunity welfare is a national goal outlined in the Preamble of the 1945 Constitution. The Human Development Index (HDI) serves as a key indicator for measuring welfare across three dimensions: health, education, and a decent standard of living. This study aims to analyze the impact of fiscal transfers—General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH)—along with Local Own-Source Revenue (PAD) on HDI at the provincial level in Indonesia. The research employs a quantitative approach using panel data from all districts and cities in Indonesia for the period 2019–2023, resulting in 2,540 observations collected through a census method. Data analysis is conducted using Fixed Effect Model (FEM) regression to assess both direct effects and the moderating role of fiscal accountability mechanisms, measured by the Government Agency Performance Accountability System (SAKIP) and internal audit (APIP) scores. The findings reveal that PAD and DAK significantly improve HDI, while DAU has no significant effect. Furthermore, higher levels of fiscal accountability strengthen the effectiveness of fiscal transfers in enhancing community welfare. Conversely, weak financial governance and a lack of transparency hinder the optimal utilization of fiscal resources. This study concludes that strengthening oversight, financial governance, and accountability mechanisms is essential to maximizing the benefits of fiscal decentralization, ensuring more equitable resource distribution, and promoting sustainable improvements in community welfare
The Effect of Greenwashing on Company Value
Full text linkComparing manufacturing companies in LQ45, this research examines the effect of greenwashing on company value. For the past few decades, environmental issues have become a major concern for investors, the public, and other stakeholders. This has encouraged businesses to implement stricter environmental responsibility practices. To find the appropriate regression model, the study used the Hausman and LM tests. The results indicate that the random effects model is more suitable. With a coefficient of 0.0163, the regression analysis shows that greenwashing has a significant positive effect on company value. In addition, control variables such as the use of debt funds, age, and investment in fixed assets increase the value of the company, while the LIK and GROWTH variables decrease it. This finding indicates that the market tends to respond to greenwashing in company assessments, and emphasizes that businesses should optimize their investments in sustainable projects to enhance their overall value. This research enhances our understanding of the relationship between greenwashing practices and company value, as well as the effect of greenwashing practices on sustainable business strategies
Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang
Full text linkThe phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital potential for Palembang City MSMEs to be used as research objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R2 = 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this
Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review
Full text linkThe purpose of this study is to present how internal audit effectiveness can be operationalized. The researcher used a structured literature review method obtained from reputable electronic databases from 2019 to 2024 resulting in 35 studies selected based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, factors, indicators, and future research suggestions related to internal audit effectiveness. This study offers a contribution to research and practice related to improving internal audit effectiveness conducted in both the public and private sectors that can be used as a consideration for conducting future research in this area
CSR dan Nilai Perusahaan: Peran Strategis Karakteristik Dewan dalam Perbankan Konvensional BEI
Full text linkThis study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value, considering the moderating roles of board size and board independence. The research covers all non-sharia banks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling, 42 companies were selected, yielding 126 firm-year observations. Data analysis employed Moderated Regression Analysis (MRA) with EViews 13. The results reveal that CSR disclosure has a negative and significant effect on firm value (coefficient = -4.796; p = 0.0438). Board size moderates this relationship positively, mitigating the negative impact of CSR on firm value, although the effect is only marginally significant at the 10% level (interaction coefficient = 1.272; p = 0.0539). In contrast, board independence does not show a significant moderating effect (p = 0.1539). These findings suggest that while the market still perceives CSR costs as financial burdens, governance mechanisms—particularly board size—shape how CSR translates into firm value. Theoretically, the study supports stakeholder theory and legitimacy theory, which emphasize the importance of governance-based CSR management. Practically, banking institutions are advised to strengthen the role of boards in designing CSR strategies that are more strategic, directed, and credible to generate sustainable value
Pengembangan SAK-EMKM Berbasis Aplikasi Android (LAKUM) Terhadap Laporan Keuangan UMKM di Tanjung Pinang
Full text linkMSMEs have an important role in the Indonesian economy, including in Tanjung Pinang – Riau Islands, but limitations in financial management are still obstacles so that the financial statements produced are not in accordance with accounting standards. This research aims to develop an Android-based application called LAKUM (MSME Financial Statements) as a continuation of the implementation of Excel based SAK-EMKM which was previously proven to help MSMEs in simple financial recording. The method used is descriptive qualitative with data collection techniques using observation, interviews with 22 MSME actors and forum group discussions. The analysis technique used thematic analysis and the determination of the sample using purposive random sampling. The results of this study show that the majority of MSME actors in Tanjung Pinang are used to doing simple financial recording even though it is not in accordance with SAK-EMKM with the constraint of not understanding SAK-EMKM and difficulty in making systematic profit/loss reports so that they hope that later the application developed will be easy to use, simple, automatic calculation, advertising-free and flexible. The conclusions of this study theoretically enrich the study of the adoption of TAM based digital accounting technology, as well as show the potential for the integration of SAK-EMKM into mobile applications as a bridge between informal practices and standard reporting. In practical terms, the LAKUM application offers financial recording solutions that are easy, educational, and compliant with standards, so that they can increase efficiency, accountability, and MSMEs' access to financing and business growth
Peran Program Dinas Koperasi dan UKM dalam Pemberdayaan dan Pengembangan UMKM di Kota Binjai
Full text linkABSTRACT
This study aims to analyze the role of the Cooperative and SME Agency program in the empowerment and development of Micro, Small, and Medium Enterprises (MSMEs) in Binjai City. The scope of the study covers programs that have been implemented, implementation efforts, and obstacles faced by the agency and MSME actors. This study uses a qualitative approach with a field study type. Data collection techniques include observation, documentation, and interviews, which are then analyzed using the Miles and Huberman interactive model. The results of the study show that the Binjai City Cooperative and SME Office has implemented various programs such as entrepreneurship training, business equipment assistance, assistance in obtaining a Business Identification Number (NIB), and MSME exhibitions. However, budget constraints and the absence of honoraria are obstacles to implementing the program. It was also found that some business actors are not yet members of the MSME community and therefore do not receive the benefits of the program. This study has both theoretical and practical implications. Theoretically, the study reinforces the understanding that the role of local government, particularly the Cooperative and SME Agency, is a strategic factor in promoting MSME empowerment through the implementation of structured programs. Practically, this study provides input for local governments to prioritize budget allocation efficiency, expand digital-based information channels, and build inclusive systems so that MSME actors outside the formal community can also benefit from the program.
Keywords: MSME Empowerment, MSME Development, Cooperative and SME Agency Programs, Program Management