Journal of Economic and Business Advancement
Ascendia: Journal of Economic and Business Advancement is a peer-reviewed, open-access journal published quarterly (March, June, September, December) by CV Scripta Intelektual Mandiri. The journal publishes high-quality research in economics, management, accounting, and business, welcoming manuscripts in English or Indonesian.
Digitalisasi Akuntansi: Inovasi Teknologi dalam Mendorong Transparansi dan Akuntabilitas
This article examines the transformation of accounting systems through digital technologies and their implications for transparency and organizational accountability. The study employs a qualitative library research approach supported by descriptive analytical and critical literature synthesis methods. The analysis integrates scholarly discussions on artificial intelligence, blockchain, big data, cloud accounting, and digital governance within contemporary financial reporting practices. The literature indicates that digital accounting systems reconstruct financial information processing through automated verification, real time reporting, integrated audit trails, and broader data accessibility. These mechanisms contribute to reducing information asymmetry and improving stakeholder trust in financial disclosures. The study also identifies several challenges, including cybersecurity risks, regulatory limitations, and insufficient digital competencies among accounting professionals. The findings emphasize the importance of regulatory harmonization and technology based internal control systems across rapidly evolving organizational environments.
Digital Accounting, Financial Transparency, Organizational Accountability, Blockchain Technology, Digital Governance.
Copyright (c) 2026 Nur Afifah Syam, Mahsyuri Mahsyuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Akuntansi Digital dalam Meningkatkan Ketepatan, Transparansi dan Efisiensi Laporan Keuangan pada UMKM
This study examines the role of digital accounting in improving the accuracy, transparency, and efficiency of financial reporting within Micro, Small, and Medium Enterprises in the digital economy era. The research employed a qualitative non empirical approach based on library research through the synthesis of academic literature related to accounting digitalization, financial governance, and technological transformation in MSMEs. The findings indicate that digital accounting strengthens financial reporting quality through integrated accounting information systems, improved auditability, and more adaptive financial monitoring mechanisms. The study also identifies several structural challenges, including limited digital literacy, technological infrastructure constraints, organizational resistance, and unequal human resource readiness among MSMEs. These findings demonstrate that the sustainability of digital accounting transformation depends on technological adoption, institutional readiness, and continuous capacity development in strengthening financial governance and business sustainability.
Digital accounting, Financial reporting, MSMEs, Financial transparency, Digital transformation.
Copyright (c) 2026 Nurvadillah Nurvadillah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Disrupsi Teknologi dalam Akuntansi: Antara Automasi, Efisiensi, dan Redefinisi Profesi Akuntan
Technological disruption has transformed the accounting landscape through the integration of artificial intelligence, robotic process automation, cloud accounting, and big data analytics that reshape organizational processes and professional structures. This study examines how technological transformation reconstructs accounting practices, operational efficiency, and the professional identity of accountants within the digital economy. The research employed a qualitative non empirical approach based on library research through the synthesis of academic literature related to digital accounting transformation. The findings indicate that automation improves efficiency, reporting accuracy, and integrated control systems while simultaneously generating risks associated with cybersecurity and ethical governance. The study concludes that the sustainability of the accounting profession increasingly depends on adaptive competencies, technological literacy, and multidisciplinary capabilities aligned with the dynamics of Society 5.0.
Technological Disruption, Accounting Automation, Digital Efficiency, Professional Redefinition, Strategic Accountant.
Copyright (c) 2026 Atika Syahra, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Sistem Informasi Akuntansi dalam Pengelolaan Penerimaan Kas: Upaya Pencegahan Fraud pada Usaha Kecil
This study examines the optimization of accounting information systems in cash receipt management within small businesses as a strategic approach to preventing fraud risk and strengthening financial governance. The research employed a non empirical library research method using a descriptive interpretative approach through the analysis of academic literature related to accounting information systems, internal control, cash management, and fraud risk mitigation. The findings indicate that the optimization of accounting information systems contributes significantly to improving transparency, accountability, transaction monitoring, and the effectiveness of internal control mechanisms in cash receipt activities. Weak segregation of duties, inadequate documentation, limited supervision, and manual recording systems were identified as major factors increasing fraud vulnerability in small businesses. The integration of standard operating procedures and COSO based internal control frameworks strengthens sustainable fraud prevention practices and supports long term financial governance in small business environments.
Accounting Information Systems, Cash Receipts, Fraud Prevention, Internal Control, Small Business.
Copyright (c) 2026 Firayanti Firayanti, Masyuri Masyuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Sistem Pencatatan Akuntansi UMKM: Analisis Komparatif antara Metode Manual dan Digitalisasi Keuangan
This study examines the comparative characteristics of manual accounting records and digitalized accounting systems in the preparation of financial statements for Micro, Small, and Medium Enterprises through a non empirical library research approach. The analysis was conducted by synthesizing academic literature and previous findings related to accounting digitalization, financial reporting quality, and financial management practices within MSMEs. The findings indicate that digital accounting systems demonstrate stronger capabilities in improving administrative efficiency, consistency of financial information, reporting transparency, and compliance with financial accounting standards. Manual recording systems remain widely utilized because of their operational simplicity, lower initial implementation costs, and accessibility for business actors with limited technological competence. The study also identifies major obstacles in the adoption of digital accounting, including low digital literacy, technological adaptation barriers, infrastructure limitations, and concerns regarding data security.
Accounting Digitalization, Manual Bookkeeping, Financial Statements, MSMEs, Digital Transformation.
Copyright (c) 2026 Noor zulaika, Masyuri Masyuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementasi Digital Technologies dalam Sistem Akuntansi UMKM: Penguatan Efisiensi Operasional dan Akuntabilitas Keuangan
Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, yet weaknesses in accounting systems continue to hinder financial management quality and business sustainability. This study analyzes the role of digital technologies in improving the efficiency and transparency of accounting systems within MSMEs through a non-empirical library research approach. The findings indicate that digital technologies, including cloud accounting, mobile accounting applications, digital payment integration, and blockchain-based accounting systems, contribute significantly to improving financial data accuracy, accountability, auditability, and governance quality in MSMEs. However, implementation remains constrained by limited digital literacy, inadequate infrastructure, cybersecurity risks, organizational resistance, and uneven technological readiness. Sustainable digital accounting transformation requires collaborative governance and continuous institutional support to develop resilient MSME financial ecosystems.
Digital Technologies, Accounting Systems, MSMEs, Financial Transparency, Digital Governance.
Copyright (c) 2026 Anisa Anisa, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Inovasi Teknologi Digital Dalam Akuntansi: Analisis Kritis Atas Peluang, Tantangan, dan Risiko Bagi Organisasi
This study critically examines digital technology innovation in accounting through a qualitative library research approach. The analysis focuses on the transformation of accounting information systems, digital governance risks, and the reconstruction of accountant competencies within contemporary organizations. Relevant literature concerning artificial intelligence, cloud accounting, big data analytics, blockchain, and Enterprise Resource Planning was systematically reviewed to identify conceptual patterns and emerging organizational challenges in digital accounting practices. The findings indicate that digital transformation strengthens data integration, reporting responsiveness, and strategic decision-making capacity within organizations. However, the expansion of digital accounting systems also generates cybersecurity vulnerabilities, ethical dilemmas, internal control complexity, and organizational dependence on technology-driven infrastructures. The study further reveals that sustainable digital transformation requires adaptive human resources, technological literacy, and resilient governance mechanisms capable of balancing innovation with accountability.
Digital Transformation, Digital Accounting, Digital Governance, Cybersecurity, Accountant Competency.
Copyright (c) 2026 Reski Aulia Putri, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Teknologi Digital dalam Membangun Model Bisnis Berkelanjutan Pada Umkm di Era Digital
This study examines the role of digital technology in developing sustainable business models for Micro, Small, and Medium Enterprises (MSMEs) in the digital era through a qualitative literature review approach. The analysis synthesizes multidisciplinary perspectives from digital economy and strategic management studies to identify the implications of digital transformation for MSME sustainability. The findings indicate that digital technologies contribute to operational efficiency, business adaptability, market responsiveness, and long-term competitiveness through the integration of digital platforms and data-driven business processes. The study concludes that digital technology functions as a strategic foundation for constructing adaptive, innovative, and sustainable MSME business models in the contemporary digital economy.
Digital Technology, Msmes, Sustainable Business Model, Digital Transformation, Digital Economy.
Copyright (c) 2026 Karina Kamista, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Tantangan dan Peluang Penerapan Teknologi Digital dalam Pengelolaan Biaya Operasional Usaha Jasa: Sebuah Tinjauan Pustaka
This study examines the challenges and opportunities associated with the implementation of digital technology in managing operational costs within service-based businesses through a qualitative library research approach. The findings indicate that digitalization has transformed operational management into integrated, data-driven, and real-time systems that support efficiency and organizational adaptability. Several barriers affecting implementation include limited digital literacy, organizational resistance, inadequate technological infrastructure, fragmented information systems, cybersecurity risks, and high initial investment costs. Digital technology also creates strategic opportunities through business process automation, integration of operational systems, real-time cost control, digital payment systems, and productivity enhancement, contributing to sustainable competitive advantage in the digital economy era.
Digital Technology, Operational Costs, Service Business, Digital Transformation, Operational Efficiency.
Copyright (c) 2026 Nur Aznisyah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Implementasi Pencatatan Keuangan Sederhana dalam Mendukung Digitalisasi UMKM Lokal
Micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening local economic resilience, employment generation, and community welfare. This study aims to analyze the implementation of simple financial recording in supporting the digitalization of local MSMEs through a non-empirical approach using library research methods. Data were obtained from scientific articles, proceedings, and recent academic publications related to financial recording, digital accounting, MSME digitalization, and financial literacy. The findings indicate that simple financial recording serves as a fundamental administrative framework that facilitates digital transformation within MSMEs. Implementation effectiveness remains influenced by digital literacy, human resource readiness, organizational adaptability, infrastructure availability, and continuous mentoring support. The study highlights that integrating financial recording with digital technology contributes significantly to MSME sustainability, governance strengthening, and long-term competitive capacity within the evolving digital economy.
MSMEs, Financial Digitalization, Financial Recording, Digital Literacy, Business Sustainability.
Copyright (c) 2026 Febri Andany, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Strategi Transformasi dan Pelestarian Burayot: Model Pengembangan Ekonomi Kreatif Berbasis Kearifan Lokal di Kabuyutan Garut
This study aims to analyze strategies for the transformation and preservation of burayot as a model for creative economy development based on local wisdom in Kabuyutan Garut. The study employs a conceptual qualitative approach using a systematic literature review method through a synthesis of literature on the creative economy, cultural digitization, and gastronomic tourism. The results indicate that burayot holds potential as cultural capital that can be developed into a community-based creative economy without compromising its traditional authenticity. The threats of modernization, low artisan regeneration, and weak cultural documentation pose the main challenges to the sustainability of burayot. Relevant strategies include the digitization of cultural knowledge, strengthening the participation of the younger generation, digital promotion innovations, and the development of community-based gastronomic tourism to simultaneously strengthen the sustainability of local culture and the local economy.
Burayot, Creative Economy, Local Wisdom, Gastronomic Tourism, Digital Transformation.
Copyright (c) 2026 Zahra Nursyafa, Zeni Amalia, Wildan Fauzi, Rival Maulan, M. Dimas Pradipta, Naila Aqila, Aprila Azzahra, Natasya Amanda, Nabila Priani, Wulansari Wulansari, Itto Turyandi (Author) https://creativecommons.org/licenses/by-sa/4.0
Strategi Manajemen Pengembangan Tanaman Beluntas Sebagai Sumber Nutrisi Alami untuk Meningkatkan Nilai Ekonomi dan Daya Saing
This study aims to analyze management strategies for the development of beluntas as a natural source of nutrients to enhance economic value and competitiveness based on local resources. The study employs a non-empirical approach using a conceptual-qualitative method through a systematic literature review of scientific journals, policy documents, and academic publications related to herbal plants and strategic management. The analysis results indicate that beluntas contains flavonoids, phenolics, and antioxidants that hold potential for development as a value-added functional food commodity. Development barriers include low product innovation, weak managerial capacity, limited branding, and insufficient digital marketing. Strategies based on public education, product diversification, digital branding, and business partnerships are considered capable of enhancing the competitiveness of beluntas while supporting the strengthening of a biodiversity-based local economy.
Beluntas, Competitiveness, Strategic Management, Natural Nutrition, Economic Value.
Copyright (c) 2026 Allgis Ravanail, Yusril Nawawi, Via Sumelda, Rahmawati S. Busa, Nadiya Restu Fauziyah, Muhammad Taufik Azhar, Edgina Salsyabila Anindya, Bagas Yuzha Prayoga, Asep Kurniawan, Itto Turyandi (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Digitalisasi Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Operasional Entitas Bisnis
This study aims to analyze the role of the digitization of Accounting Information Systems in improving the operational efficiency of business entities through a conceptual literature review approach. The method used is a literature review with a thematic-critical analysis of various relevant scientific literature in the fields of accounting and information systems. The results of the study indicate that the digitization of the AIS through automation, cloud computing, and real-time systems can improve operational efficiency by accelerating the flow of information, reducing recording errors, and lowering operational costs. Additionally, digital systems enhance the accuracy and transparency of financial reports, supporting more effective managerial decision-making. However, the implementation of digitalization still faces challenges such as data security, technological infrastructure limitations, and low human resource readiness. A synthesis of the literature indicates that the success of AIS digitalization is largely determined by the integration of technology and the organization’s overall readiness. Therefore, AIS digitalization is positioned as a strategic instrument in enhancing the efficiency and competitiveness of business entities in the era of digital transformation
Digitalization, Accounting Information Systems, Operational Efficiency, Automation, Cloud Computing.
Copyright (c) 2026 Anggun Suryani Hasmal, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Optimalisasi Penggunaan Microsoft Excel dalam Sistem Accouting untuk Penyusunan Laporan Keuangan guna Mendukung Asumsi Going Concern
This study aims to analyze the optimization of Microsoft Excel usage in accounting systems for the preparation of financial statements to support the going concern assumption. The method used is a qualitative approach based on a literature review, employing descriptive-interpretive analysis through thematic synthesis of relevant literature. The results of the study indicate that the optimization of Excel features such as logical functions, automatic calculations, and structured templates can enhance the efficiency, accuracy, and timeliness of financial statement preparation. The quality of the information produced contributes to the transparency and credibility of the reports used in assessing business continuity. Excel supports the analysis of financial indicators such as leverage and financial distress that influence the going concern opinion. The application of Excel still requires internal controls to minimize input errors. Excel serves as a strategic tool in improving the quality of financial reporting and supports a more systematic evaluation of business continuity in modern accounting practice.
Microsoft Excel, Accounting Systems, Financial Statements, Information Quality, Going Concern.
Copyright (c) 2026 Annisa Annisa, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Integrasi Teknologi Digital dalam Sistem Akuntansi untuk Meningkatkan Efisiensi dan Akurasi Data
This study aims to analyze the integration of digital technology into accounting systems and its implications for improving the efficiency and accuracy of financial data. The method used is a conceptual qualitative approach based on a literature review, examining scientific journals, academic books, and relevant publications related to accounting digitization. The results of the analysis indicate that the integration of digital technologies such as cloud computing, artificial intelligence, and ERP systems can improve operational efficiency through the automation of real-time data recording, processing, and reporting. Digital technologies also contribute to enhancing data accuracy through automated validation mechanisms, data consolidation, and system-based error detection. The effectiveness of implementation is significantly influenced by infrastructure readiness, human resource competencies, and the organization’s ability to manage change. This study confirms that the relationship between digitization, efficiency, and accuracy is complex and non-linear. The integration of digital technologies must be understood as a continuous transformation process within modern accounting systems.
Accounting System, Digital Technology, Operational Efficiency, Data Accuracy, Digital Transformation.
Copyright (c) 2026 Madinatul Munawwarah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Digitalisasi Dalam Meningkatkan Efisiensi Operasional Perusahaan
This study examines the implementation of digital-based accounting information systems in enhancing operational efficiency within organizations through a conceptual-critical approach grounded in a systematic literature review. The analysis integrates findings from recent academic studies to explore how digital transformation reshapes accounting processes, organizational readiness, and efficiency outcomes. The results indicate that the effectiveness of digital accounting systems is not solely determined by technological adoption but is significantly influenced by mediating mechanisms such as process transformation, information quality, and processing speed. The study identifies key determinants, including digital literacy, organizational capability, and managerial support, as critical enablers of successful implementation, while also highlighting structural constraints such as system complexity and resistance to change.
Accounting Information Systems, Digitalization, Operational Efficiency, Organizational Capability, Conceptual Model.
Copyright (c) 2026 Febriyanti Febriyanti, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Kajian Audit Report Lag Ditinjau dari Ukuran KAP dan Ukuran Perusahaan Subsektor Pertambangan Batu Bara
This study examines audit report lag from the perspective of audit firm size and company size within the coal mining subsector listed on the Indonesia Stock Exchange. The research adopts a qualitative, non-empirical approach based on a systematic literature review, integrating conceptual and empirical insights to explain the determinants of audit timeliness. The findings indicate that audit firm size plays a critical role in shaping audit efficiency, where larger audit firms are associated with higher audit quality, stronger resources, and more structured methodologies that contribute to shorter audit completion periods. On the firm side, company size reflects both organizational capacity and operational complexity, creating a dual effect on audit report lag. While larger firms benefit from more sophisticated internal control systems and reporting readiness, they also face higher complexity that may extend audit procedures. The interaction between auditor characteristics and firm attributes produces a dynamic and context-dependent pattern of audit report lag.
Audit Report Lag, Audit Firm Size, Firm Size, Audit Quality, Timeliness.
Copyright (c) 2026 Amelia Kartika, Cindy Aryani Putri, Seniman Hati Zebua, Nasirwan Nasirwan, Nabila Tijani Tharifah (Author) https://creativecommons.org/licenses/by-sa/4.0
Tinjauan Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Organisasi dan Meminaliris Eror
This study examines the role of accounting information systems in enhancing organizational performance and minimizing errors through a conceptual-critical approach based on a systematic literature review. The analysis integrates perspectives of accounting information systems as socio-technical systems and internal control frameworks to explore mechanisms linking system quality, organizational processes, and error reduction. The findings indicate that accounting information systems improve decision-making quality by providing accurate, timely, and relevant information, while strengthening internal control through preventive and detective mechanisms such as validation procedures, audit trails, and access control. The effectiveness of these systems is influenced by the alignment between technological infrastructure, user competence, and organizational context. The study also highlights that errors originate not only from human factors but also from system design limitations, requiring integrated control strategies. This study provides a conceptual foundation for future empirical research on multidimensional system effectiveness.
Accounting Information System, Organizational Performance, Internal Control, Error Reduction, Socio-Technical System.
Copyright (c) 2026 Isma Dina, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kualitas Produk, Fear Of Missing Out (Fomo), Social Influence, Digital Marketing, Event Marketing Terhadap Keputusan Pembelian Jersey Sepak Bola Tim Nasional Indonesia (ERSPO)
This study examines the causal relationships between product quality, fear of missing out (FOMO), social influence, digital marketing, and event marketing on purchasing decisions for the Indonesian National Team jersey produced by Erspo. Employing a quantitative explanatory design, data were collected from 238 respondents in the Jabodetabek area using purposive sampling and analyzed through SEM-PLS with SmartPLS 4.0. The findings reveal that product quality, FOMO, and social influence significantly and positively influence purchasing decisions, while digital marketing and event marketing demonstrate negative and non-significant effects. The model explains a moderate proportion of variance in purchasing decisions, indicating that consumer behavior is shaped by an interplay of symbolic, psychological, and social mechanisms. Social influence emerges as the most dominant factor, reflecting the role of collective identity and peer validation in shaping consumption patterns.
Product Quality, FOMO, Social Influence, Digital Marketing, Event Marketing.
Copyright (c) 2026 Ivan Maulana, Endika Perdana (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Komputer Menggunakan Microsoft Excel Terhadap Efektivitas Pengendalian Internal Sistem Penjualan
This study aims to analyze the implementation of computer-based accounting information systems using Microsoft Excel and its impact on the effectiveness of internal control in sales systems. The research adopts a non-empirical approach using a Systematic Literature Review (SLR) method to synthesize findings from relevant academic sources. The analysis reveals that Microsoft Excel improves the structure, accuracy, and timeliness of transaction recording, thereby supporting more reliable financial information for managerial decision-making. However, the flexibility of spreadsheet-based systems introduces inherent risks, including input errors, data manipulation, and limited audit trails, which may weaken control effectiveness if not properly managed. The findings indicate that the successful implementation of such systems depends on technological utilization, organizational governance, standardized system design, and user competency, while also contributing to a conceptual framework that emphasizes alignment between technology, internal control, and organizational capacity in achieving sustainable sales system management.
Accounting Information System, Microsoft Excel, Internal Control, Sales System, System Effectiveness.
Copyright (c) 2026 Eva Arifah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Dampak Transformasi Digital Terhdap Profesi Akuntansi: Perspektif Peran Strategis Akuntan Dan Adaptasi Teknologi
Digital transformation has fundamentally reshaped the accounting profession by integrating advanced technologies such as artificial intelligence, big data analytics, cloud computing, and robotic process automation into financial processes. This study analyzes the impact of digital transformation on the accounting profession, focusing on the evolution of accountants’ strategic roles and required technological adaptation through a qualitative, non-empirical systematic literature review. The results indicate that digital transformation enhances efficiency, accuracy, and real-time reporting while shifting accountants’ roles from transactional record keepers to strategic advisors and data analysts. However, this transformation introduces multidimensional challenges, including digital skill gaps, resistance to change, cybersecurity risks, and ethical concerns related to algorithmic bias and data governance. The findings highlight that successful digital transformation depends on the integration of technological capabilities, professional competencies, and adaptive regulatory frameworks.
Digital Transformation, Accounting Profession, Strategic Role, Technological Adaptation, Digital Competence.
Copyright (c) 2026 Samihah Ulvah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Transformasi Digital dalam Meningkatkan Efisiensi Kerja, Kualitas Akuntansi, dan Audit Internal: Systematic Literature Review
This study aims to analyze the role of digital transformation in enhancing work efficiency, accounting quality, and internal audit effectiveness through a Systematic Literature Review (SLR) approach. The study adopts a non-empirical design by synthesizing conceptual and empirical findings from reputable international databases, following the PRISMA protocol to ensure transparency and methodological rigor. The results indicate that digital transformation, driven by technologies such as artificial intelligence, big data analytics, cloud computing, and blockchain, significantly improves operational efficiency while strengthening accounting quality through greater accuracy, transparency, and timeliness of financial reporting, alongside the evolution of internal audit into a more strategic and data-driven function. The findings also reveal an interconnected relationship among these dimensions, contributing to overall organizational performance and supporting sustainable outcomes in the digital era.
Digital Transformation, Work Efficiency, Accounting Quality, Internal Audit, Information Technology.
Copyright (c) 2026 Jawziyah Khaerullah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Model Peningkatan Customer Loyalty Melalui Customer Satisfaction, Product Innovation dan Selling Experience
This study aims to analyze the influence of product innovation and selling experience on customer loyalty, with customer satisfaction serving as a mediating variable, among consumers of coffee-related SMEs in Semarang City. The study was motivated by the intense competition in the coffee shop industry, which requires business owners to maintain customer loyalty through product innovation and superior purchasing experiences. The research employed a quantitative approach, specifically explanatory research. Data were collected via a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares. The results indicate that product innovation and selling experience have a positive and significant effect on customer satisfaction. Customer satisfaction was also found to have a positive and significant effect on customer loyalty. Product innovation and selling experience also have a direct effect on customer loyalty.
Product Innovation, Selling Experience, Customer Satisfaction, Customer Loyalty, Coffee SMEs
Copyright (c) 2026 Fernandy Setiawan (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Penggunaan Microsoft Excel dalam Penyusunan Laporan Keuangan pada Sistem Akuntansi Digital
This study examines the use of Microsoft Excel in the preparation of financial statements within the context of digital accounting systems through a qualitative non-empirical approach based on library research. The findings indicate that Microsoft Excel remains a widely utilized tool due to its flexibility, accessibility, and adaptability in supporting structured financial recording and reporting processes. However, its role extends beyond operational functionality, serving as a transitional platform that facilitates digital accounting adoption, particularly for entities with limited technological capacity. Despite these advantages, limitations related to system integration, internal control, scalability, and automation constrain its effectiveness in more complex environments. This research contributes conceptually by positioning Excel not as a replacement for accounting software, but as a strategic component within sustainable digital transformation frameworks.
Microsoft Excel, financial reporting, digital accounting, accounting information systems, digital transformation.
Copyright (c) 2026 Nur Aliyah Rahma Saleh, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Profitabilitas, Leverage, dan Tax Avoidance terhadap Nilai Perusahaan pada Perusahaan Perkebunan Kelapa Sawit di BEI (2020–2024)
This study aims to examine the causal relationship between profitability, leverage, and tax avoidance on firm value in the palm oil plantation subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative empirical approach using panel data regression to capture both cross-sectional and time-series dynamics. The results indicate that profitability does not have a significant effect on firm value, suggesting that increased earnings are not necessarily perceived positively by the market without operational efficiency and earnings quality. In contrast, leverage shows a significant positive effect, implying that optimal debt utilization serves as a positive signal for investors regarding firm growth and expansion potential. Tax avoidance is found to have no significant impact on firm value, indicating that tax strategies are not a primary consideration for market valuation in this context. These findings highlight the importance of integrated financial decision-making in enhancing firm value.
Profitability, Leverage, Tax Avoidance, Firm Value, Panel Data.
Copyright (c) 2026 Shaprilia Paramitha Sirait, Timbul Hamonangan Simanjuntak, Rutman Lumbantoruan (Author) https://creativecommons.org/licenses/by-sa/4.0
Eksplorasi Peran Robotic Process Automation (RPA) Dalam Akselerasi Efisiensi Akuntansi
The digital transformation of accounting has intensified the need for efficiency, accuracy, and adaptability in financial processes. This study aims to explore the role of Robotic Process Automation (RPA) in accelerating accounting efficiency through a qualitative, non-empirical approach based on a systematic literature review. The analysis synthesizes findings from relevant academic sources to construct a conceptual understanding of how RPA contributes to operational performance and information quality. The results indicate that RPA enhances efficiency by automating rule-based processes, improving data consistency, and reducing operational variability. Furthermore, the implementation of RPA enables a shift in professional focus from routine administrative tasks to analytical and strategic functions, thereby increasing the value contribution of accounting practices. The study also highlights that the success of RPA adoption is contingent upon organizational readiness, including governance structures, technological integration, and human capital capabilities. These findings suggest that RPA serves as a strategic enabler of sustainable efficiency in accounting.
Robotic Process Automation, accounting efficiency, digital transformation, automation systems, financial reporting.
Copyright (c) 2026 Sukmawati Sukmawati, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Risiko Human Error dalam Penggunaan Microsoft Excel dan Dampaknya terhadap Kualitas Laporan Keuangan
This study aims to develop a conceptual framework for analyzing the risk of human error in the use of Microsoft Excel and its implications for the quality of financial reporting. The research adopts a non-empirical qualitative approach using a descriptive-conceptual design based on a systematic synthesis of relevant literature in accounting information systems, internal control, and financial reporting quality. The analysis identifies that human error arises from the interaction between user limitations, system design deficiencies, and the absence of automated validation mechanisms within spreadsheet-based environments. These errors manifest in various operational forms and lead to significant distortions in the accuracy, reliability, and relevance of financial information. The study further highlights that reliance on Excel as a primary accounting tool increases exposure to risk due to its dependence on manual processes and individual competencies. The findings contribute to the theoretical development of risk management in accounting systems and offer practical implications for improving financial reporting quality through system transformation.
Human Error, Microsoft Excel, Financial Reporting, Internal Control, Accounting Information Systems.
Copyright (c) 2026 Elis Oktaviani, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
Problematika Hukum PayLater dalam Perspektif Fikih Muamalah: Antara Akad Qardh dan Riba
This study examines the legal problems of PayLater within the framework of Islamic commercial jurisprudence, focusing on the tension between qardh-based structures and the prohibition of riba. Employing a normative-conceptual approach with critical legal analysis, the research evaluates the contractual construction, operational mechanisms, and compliance of PayLater practices with Islamic economic principles. The findings indicate that although PayLater is often presented as a deferred payment system linked to sale transactions, its practical implementation frequently reflects a loan-based structure accompanied by additional charges, thereby falling into the category of riba. From a maqashid al-shariah perspective, such practices pose risks to wealth protection due to the potential accumulation of disproportionate financial burdens. Nevertheless, the study identifies the possibility of reconstructing PayLater into a Sharia-compliant model through appropriate contractual frameworks and transparent profit mechanisms, contributing to the development of ethically aligned financial technology systems.
Paylater, Fikih Muamalah, Akad Qardh, Riba, Fintech Syariah.
Copyright (c) 2026 Maximiliania Krismarmitra Brahman, Amelia Nabila Pramesthi , Fadhil Pratama Aryon , Nabila Sanina (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Rasio Keuangan dan Earning per Share terhadap Harga Saham Perusahaan Sektor Finansial di Bursa Efek Indonesia Periode 2021–2023
This study examines the effect of financial ratios and earnings per share on stock prices of financial sector companies listed on the Indonesia Stock Exchange during 2021–2023. Using a quantitative explanatory design with panel data regression, the sample consists of firms selected through purposive sampling based on data completeness and consistency. The independent variables include return on assets, return on equity, net profit margin, and earnings per share, while stock price is measured by annual closing price. The results indicate that earnings per share demonstrates the strongest and most consistent positive influence on stock prices, while profitability ratios show varying levels of significance across models. Simultaneous testing confirms that all variables jointly affect stock prices, and model evaluation suggests that the fixed effect specification provides the best fit with satisfactory explanatory power. These findings support signaling theory and fundamental analysis, emphasizing the importance of financial performance indicators in investor decision making.
Financial Ratios, Earnings Per Share, Stock Price, Panel Data, Financial Sector.
Copyright (c) 2026 Ellynawati Ellynawati, Tuti Achyani, David Chandrawan, Anna Fajarwaty, Ayu Ambarwati, Shakira Sitirouloh Tuanaya (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Pengembangan Strategi Marketing Terhadap Peningkatan Brand Awareness Pada Coffee Shop Era Cafe
This study examines the effect of marketing strategy development on brand awareness improvement at Era Cafe using a quantitative empirical approach within a descriptive-causal framework. Data were collected from consumers who interacted with the café through direct visits and digital platforms, employing structured questionnaires and supported by secondary data from social media activities. The findings indicate that the development of marketing strategies, particularly through product innovation, digital content consistency, and promotional attractiveness, plays a significant role in strengthening brand awareness. Furthermore, the results reveal that the impact extends beyond cognitive recognition toward behavioral outcomes, including customer loyalty, revisit intention, advocacy, and purchase decisions. This demonstrates that effective marketing strategies contribute not only to brand positioning but also to sustained consumer engagement and long-term business performance. These findings provide practical implications for business actors in designing strategic marketing initiatives that are both impactful and sustainable.
Marketing Strategy, Brand Awareness, Customer Loyalty, Purchase Decision, Coffee Shop.
Copyright (c) 2026 Rendy Permana, Melyona Zenia Rabbil, Niken Sandora (Author) https://creativecommons.org/licenses/by-sa/4.0