{"id":"https://openalex.org/W4413090331","doi":"https://doi.org/10.47467/elmal.v6i7.9195","title":"Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya","display_name":"Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya","publication_year":2025,"publication_date":"2025-07-15","ids":{"openalex":"https://openalex.org/W4413090331","doi":"https://doi.org/10.47467/elmal.v6i7.9195"},"language":"en","primary_location":{"id":"doi:10.47467/elmal.v6i7.9195","doi":"https://doi.org/10.47467/elmal.v6i7.9195","is_oa":true,"landing_page_url":"https://doi.org/10.47467/elmal.v6i7.9195","pdf_url":"https://journal-laaroiba.com/ojs/index.php/elmal/article/download/9195/7076","source":{"id":"https://openalex.org/S4210204661","display_name":"El-Mal Jurnal Kajian Ekonomi & Bisnis Islam","issn_l":"2620-2956","issn":["2620-2956","2747-0490"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274036","host_organization_name":"Institut Agama Islam Nasional Laa Roiba","host_organization_lineage":["https://openalex.org/I4405274036"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"El-Mal: Jurnal Kajian Ekonomi &amp; Bisnis Islam","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4413090331"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://journal-laaroiba.com/ojs/index.php/elmal/article/download/9195/7076","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048080560","display_name":"Ali Afif","orcid":"https://orcid.org/0000-0003-0446-2248","observed_orcids":["https://orcid.org/0000-0003-0446-2248"]},"institutions":[{"id":"https://openalex.org/I4210123546","display_name":"Panca Bhakti University","ror":"https://ror.org/02a39yh68","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210123546"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ali Afif","raw_affiliation_strings":["Universitas Panca Bhakti"],"raw_orcid":"https://orcid.org/0000-0003-0446-2248","affiliations":[{"raw_affiliation_string":"Universitas Panca Bhakti","institution_ids":["https://openalex.org/I4210123546"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057263347","display_name":"Jaurino Jaurino","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210123546","display_name":"Panca Bhakti University","ror":"https://ror.org/02a39yh68","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210123546"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jaurino Jaurino","raw_affiliation_strings":["Universitas Panca Bhakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Panca Bhakti","institution_ids":["https://openalex.org/I4210123546"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5099027834","display_name":"Rina Mayasafitri","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210123546","display_name":"Panca Bhakti University","ror":"https://ror.org/02a39yh68","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210123546"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rina Mayasafitri","raw_affiliation_strings":["Universitas Panca Bhakti"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Panca Bhakti","institution_ids":["https://openalex.org/I4210123546"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210123546"],"apc_list":null,"apc_paid":null,"fwci":13.9773,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.9904271,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":99},"biblio":{"volume":"6","issue":"7","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.8931000232696533,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.8931000232696533,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.042100001126527786,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.03099999949336052,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.9879999756813049},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.996999979019165},{"id":"https://openalex.org/keywords/msme-sustainability","display_name":"MSME sustainability","score":0.890999972820282},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.7799999713897705},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.7929999828338623},{"id":"https://openalex.org/keywords/business-continuity","display_name":"business continuity","score":0.7670000195503235},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.6800000071525574},{"id":"https://openalex.org/keywords/kubu-raya-regency","display_name":"Kubu Raya Regency","score":0.9779999852180481}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6255236864089966},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6025029420852661},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5102829933166504},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4690191149711609},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.43791037797927856},{"id":"https://openalex.org/C48879800","wikidata":"https://www.wikidata.org/wiki/Q622439","display_name":"Small and medium-sized enterprises","level":2,"score":0.4369688034057617},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4158298373222351},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.40743908286094666},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3530685007572174},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32572370767593384},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.29327836632728577},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.08584782481193542},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.47467/elmal.v6i7.9195","doi":"https://doi.org/10.47467/elmal.v6i7.9195","is_oa":true,"landing_page_url":"https://doi.org/10.47467/elmal.v6i7.9195","pdf_url":"https://journal-laaroiba.com/ojs/index.php/elmal/article/download/9195/7076","source":{"id":"https://openalex.org/S4210204661","display_name":"El-Mal Jurnal Kajian Ekonomi & Bisnis Islam","issn_l":"2620-2956","issn":["2620-2956","2747-0490"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274036","host_organization_name":"Institut Agama Islam Nasional Laa Roiba","host_organization_lineage":["https://openalex.org/I4405274036"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"El-Mal: Jurnal Kajian Ekonomi &amp; Bisnis Islam","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.47467/elmal.v6i7.9195","doi":"https://doi.org/10.47467/elmal.v6i7.9195","is_oa":true,"landing_page_url":"https://doi.org/10.47467/elmal.v6i7.9195","pdf_url":"https://journal-laaroiba.com/ojs/index.php/elmal/article/download/9195/7076","source":{"id":"https://openalex.org/S4210204661","display_name":"El-Mal Jurnal Kajian Ekonomi & Bisnis Islam","issn_l":"2620-2956","issn":["2620-2956","2747-0490"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405274036","host_organization_name":"Institut Agama Islam Nasional Laa Roiba","host_organization_lineage":["https://openalex.org/I4405274036"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"El-Mal: Jurnal Kajian Ekonomi &amp; Bisnis Islam","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7257999777793884,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4413090331.pdf","grobid_xml":"https://content.openalex.org/works/W4413090331.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W2223470559","https://openalex.org/W3154657052","https://openalex.org/W3209586688","https://openalex.org/W4360979878","https://openalex.org/W4381550172","https://openalex.org/W4385552250","https://openalex.org/W4386035611"],"related_works":["https://openalex.org/W4404191853","https://openalex.org/W7222417149","https://openalex.org/W7162545071","https://openalex.org/W4408598493","https://openalex.org/W7165375062","https://openalex.org/W7215687345","https://openalex.org/W4417529587","https://openalex.org/W4412614308","https://openalex.org/W7223132446","https://openalex.org/W7202214011"],"abstract_inverted_index":{"Digital":[0],"transformation":[1],"through":[2],"accounting":[3,81,128],"information":[4,78,82,129],"systems":[5,83],"plays":[6],"an":[7,134],"important":[8,34],"role":[9],"in":[10,91],"driving":[11],"the":[12,95,117,120,137],"sustainability":[13],"of":[14,40,69],"MSMEs.":[15],"By":[16],"allowing":[17],"MSMEs":[18,41],"to":[19,31,44,51,63,73,106,115],"streamline":[20],"their":[21,46],"operations.":[22],"In":[23],"addition,":[24],"it":[25],"is":[26,72,94],"time":[27],"for":[28,35],"internal":[29,85,131],"control":[30,132],"be":[32,49],"considered":[33],"MSME-scale":[36],"businesses.":[37],"The":[38,67,88,123],"development":[39],"requires":[42],"stakeholders":[43],"understand":[45],"finances":[47],"and":[48,55,58,75,84,130],"able":[50],"manage":[52],"them":[53],"efficiently":[54],"effectively.":[56],"Efficient":[57],"effective":[59],"financial":[60],"management":[61],"aims":[62],"ensure":[64],"business":[65],"continuity.":[66],"objective":[68],"this":[70,92],"study":[71],"produce":[74],"present":[76],"in-depth":[77],"on":[79,136],"how":[80],"controls":[86],"work.":[87],"method":[89],"used":[90],"research":[93,121,124],"quantitative":[96],"method.":[97],"Primary":[98],"data":[99],"collection":[100],"was":[101],"conducted":[102],"by":[103],"distributing":[104],"questionnaires":[105],"MSME":[107],"actors,":[108],"which":[109],"were":[110],"then":[111],"analyzed":[112],"using":[113],"SmartPLS":[114],"describe":[116],"relationships":[118],"within":[119],"model.":[122],"results":[125],"indicate":[126],"that":[127],"have":[133],"impact":[135],"Sustainability.":[138]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":9}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-10-10T00:00:00"}
