Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Digitalization has become a key strategy for enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) amidst advances in information technology and changes in consumer behavior. The use of various digital…
gital platforms, such as social media, marketplaces, digital payment applications, and technology-based financial recording systems, is expected to improve operational efficiency and expand marketing reach. However, the level of digital technology utilization by 3 Kg LPG distribution outlets remains varied, necessitating a more in-depth study of the impact of digitalization on business performance. This study aims to analyze the impact of digitalization on MSME performance based on interviews with owners and managers of 3 Kg LPG distribution outlets under PT Pinang Baris Langit Biru. The study employed a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observations, and documentation of 3 Kg LPG distribution outlets that have implemented digitalization in their business activities. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The research results indicate that the implementation of digitalization has a positive impact on MSME performance, particularly at 3 Kg LPG distribution outlets, including increasing sales, expanding market share, accelerating transaction processes, improving promotional effectiveness, and simplifying business administration and financial management. However, several obstacles remain, such as low digital literacy, limited human resources, and limited access to technology. Therefore, support in the form of training, mentoring, and government policies is needed to improve digital capabilities at 3 Kg LPG distribution outlets so that digital transformation can proceed optimally.
Abstract:This study aims to analyze the effect of increasing servicescape and modernization of Public Fuel Filling Station (SPBU) services on the purchase decision of Pertamax Series products with perceived value as a mediating variable.…
ariable. This study uses a Systematic Literature Review (SLR) approach combined with bibliometric analysis to identify, map, and synthesize relevant research developments related to the quality of the service environment, modernization of fuel retail services, perceived value by consumers, and purchasing decisions. Research data was obtained from various reputable scientific articles indexed in academic databases such as Scopus and Google Scholar with a range of publications of the last ten years. The literature selection process is carried out systematically through the stages of identification, screening, feasibility, and inclusion using the PRISMA guidelines. Bibliometric analysis is used to map research trends, author collaboration, and keyword linkages analyzed using VOSviewer software. The results of the study show that increasing servicescape such as facility comfort, cleanliness, physical design, and the availability of supporting facilities is able to increase consumer perception of gas station services. In addition, service modernization through payment digitalization, self-service systems, and technology-based service innovations also strengthen customer experience. The combination of these two factors has been proven to increase perceived value which ultimately encourages consumers to make a decision to purchase Pertamax Series products. The findings of this study make a conceptual contribution to the development of a study of consumer behavior in the energy retail sector and provide practical implications for petrol station managers in designing strategies to improve service quality and modernize facilities to increase consumer preference for high-quality fuels.
Abstract:This study aims to analyze the role of digitalization and financial inclusion of Micro, Small, and Medium Enterprises (MSMEs) as business sustainability strategies. Digital transformation and inclusive financial access are…
re important factors in increasing the competitiveness of MSMEs in the digital economy era. This research uses a qualitative approach with a case study method on MSMEs in the food and beverage sector. Data collection was carried out through in-depth interviews, observations, and documentation, while data analysis used thematic analysis techniques. The results show that digitalization contributes to improving operational efficiency, expanding market access through digital platforms, and strengthening relationships with customers. On the other hand, financial inclusion facilitates access to formal financial services, such as financing and digital payment systems, thereby supporting more professional business management. The synergy between digitalization and financial inclusion has proven to be able to increase the innovation capacity and productivity of MSMEs, which ultimately encourages business transformation towards a higher scale. However, there are several obstacles faced, such as low digital and financial literacy and limited access to infrastructure. Therefore, support from various parties is needed through training, mentoring, and policies that support the empowerment of MSMEs in a sustainable manner
Abstract:The rapid transformation of contemporary work environments driven by digitalization, hybrid work systems, and evolving workforce expectations has intensified the need for effective leadership approaches that foster employee…
yee engagement. This study aims to explore the role of transformational leadership in enhancing employee engagement within contemporary organizational contexts using a qualitative research design. Guided by a phenomenological approach, data were collected through in depth semi structured interviews with employees who had direct supervisory relationships in digitally mediated or hybrid work settings. Thematic analysis revealed four major themes: visionary inspiration and meaningful work, individualized support and psychological safety, intellectual stimulation and professional growth, and trust based relationships and organizational identification. The findings indicate that transformational leadership strengthens employee engagement by cultivating meaningfulness, empowerment, trust, and intrinsic motivation, which collectively enhance employees’ physical, cognitive, and emotional involvement in their work roles. The study extends existing leadership and engagement theories by providing contextualized insights into how transformational leadership is experienced in modern organizational environments. Practically, the findings highlight the importance of developing transformational competencies among leaders to sustain engagement and performance in increasingly complex and interconnected workplaces
Abstract:The issue of digitalization of education has led to the increased dependency on Information Systems (IS), especially Learning Management Systems (LMS), to provide continuity of learning after the COVID-19 pandemic situation.…
ion. At Edulab, as a large learning service provider in Indonesia, LMS works as a central of learning provision, evaluation, communication, and academic tracking. Despite the strategic role, there are still frequent problems like unreliable access, incomplete evaluation, flawed data, and deteriorated performance when the system is at its peak usage, and it interferes with the learning processes and lowers the level of user confidence. This paper discusses the effect of LMS quality on service delivery, satisfaction among users and effectiveness of the entire platform at the institution. It is being analyzed in terms of the DeLone and McLean Information System Success Model, which is being supplemented by the Technology-Organization-Environment (TOE) framework. The mixed method was used, which integrated a survey of 1,081 users of the LMS who were estimated through Structural Equation Modeling (SEM) and a semi-structured interview with key stakeholders of the management. The results suggest that system, information, and service quality are very powerful predictors of user satisfaction with service quality coming out as the most significant factor in LMS effectiveness in service-oriented institutions of learning.
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:Digital transformation at Islamic Rural Banks demands governance that is accountable, secure, and aligned with sharia principles. This study aims to map digital governance practices and formulate prerequisites for safe,…
compliant, and value-oriented implementation. Using a qualitative phenomenological approach and adopting an active participatory method, data were collected through in-depth interviews, document reviews, and observations with purposive sampling (management, DPS, IT/cybersecurity units, and customers). The analysis refers to the Miles & Huberman model (data reduction–data presentation–conclusion drawing); validity is maintained through source triangulation, member checking, and audit trails. The findings consolidate five key domains: (1) the role of DPS in digital decisions and ongoing supervision, (2) human resource capabilities and risk culture, (3) IT & cybersecurity architecture (data protection, incident response, business continuity), (4) risk management–compliance (synchronization of OJK–DSN–MUI guidelines), and (5) digital customer literacy and experience. The theoretical contribution integrates the Institutional, Accountability, and TAM/UTAUT perspectives to explain the drivers and barriers to adoption. Practically, a risk-based digital governance roadmap is developed that prioritizes cybersecurity governance, strengthening the role of the DPS through digital oversight, and data governance policies.
Abstract:This study aims to analyze human resource (HR) management planning, identify obstacles, and formulate efforts to support the digitalization of school management. The study used a qualitative descriptive approach with in-depth…
depth interviews, observation, and documentation techniques with the principal, vice principal, teachers, and administrative staff. The results showed that HR planning at SMK Negeri 2 Gunungsitoli was carried out through three main steps: (1) needs analysis and preparation of technology-based teacher formation, (2) competency mapping and identification of information and communication technology (ICT) training needs, and (3) empowerment of teachers and staff through workshops, mentoring, and discussion forums. Obstacles faced included limited digital literacy among teachers and staff, unequal network access, and resistance to changes in technology-based learning methods. Efforts made by the school included providing digital literacy training, optimizing available devices and networks, utilizing offline learning applications, and creating a work culture that is adaptive to innovation. This study concluded that targeted HR planning, infrastructure support, and continuous competency development are important factors in realizing effective digital transformation in schools. These findings are expected to be useful for SMK Negeri 2 Gunungsitoli, other educational institutions, and further researchers in developing digitalization strategies for school management.
Abstract:Digital technology has great potential to revolutionize family finance, especially in rural areas such as Watang Kassa Village, Batulappa District, Pinrang Regency. Digital finance provides solutions for families that previously…
eviously relied on manual financial record-keeping and traditional financial information systems. With digital technology, people can record and monitor their family finances through digital financial platforms, making family financial management more efficient. Research Objectives: (1) To analyze the level of digital financial literacy among low-income communities and identify the factors influencing it. (2) To evaluate the role of digital financial platforms in helping low-income families manage their finances effectively. (3) To identify the challenges faced by low-income communities in accessing and utilizing digital financial services. (4) To assess the impact of using digital financial technology on family financial management and the well-being of low-income communities. This study employs a Participatory Action Research (PAR) approach. Participatory Action Research is a research method that involves the active participation of the community or group being studied throughout the research process, from planning, implementation, and reflection to corrective actions. The research findings indicate that the community lacks sufficient education regarding financial literacy in the use of digital tools for managing family finances. This lack of education poses a significant challenge in adopting digital finance for financial management among low-income communities. However, with the financial revolution, low-income communities have begun to understand the use of digitalization in managing family finances.