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.
Strategi Pengembangan Industri Olahan Kerupuk Rambak di Desa Penanggulan Kecamatan Pegandon Kabupaten Kendal
This study aims to analyze the current state of the rambak cracker processing industry, identify priority indicators for development, and formulate strategies to enhance the industry’s competitiveness and sustainability in Penanggulan Village, Pegandon Subdistrict, Kendal Regency. The study employed a qualitative approach enriched with quantitative analysis using the Analytical Hierarchy Process (AHP) method. Data were collected through observation, interviews, documentation, and paired-comparison questionnaires administered to five key informants selected through purposive sampling, and were subsequently analyzed using Super Decisions software. The results indicate that the top priority for industrial development is government support and capital (0.295), followed by marketing and digitalization (0.269), production (0.221), and human resources (0.215). At the subcriteria level, access to financing or working capital received the highest weight (0.159), followed by the technical skills of the workforce (0.116), the use of digital media (0.107), market reach (0.100), and production process efficiency (0.099).
Analytical Hierarchy Process (AHP), Competitiveness, Rambak Crackers Industry, Sustainability, Development Strategy
Copyright (c) 2026 Febrian Danar Wijaya, Sucihatiningsih Dian Wisika Prajanti (Author) https://creativecommons.org/licenses/by-sa/4.0
Determinan Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia: Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage
This study aims to analyze and obtain empirical evidence regarding the influence of Profitability, Fixed Asset Intensity, and Leverage on Tax Management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample selection was carried out using a purposive sampling method, resulting in 44 companies with a total of 220 observation data points during the observation period. The data analysis method used in this study is multiple linear regression analysis with the help of SPSS 29 software. Before testing the hypothesis, the regression model was tested for its feasibility through a series of classical assumption tests. The results of the heteroscedasticity test using the Glejser Test method show that the variables Profitability (Sig. 0.160), Fixed Asset Intensity (Sig. 0.294), and Leverage (Sig. 0.994) have significance values greater than 0.05, indicating that the model is free from heteroscedasticity symptoms. Furthermore, the results of the autocorrelation test using the Durbin-Watson method produced a calculated value of 1.720, which indicates that the regression model is in ideal conditions and meets the requirements of classical assumptions. The implications of this research are expected to contribute to company management in formulating effective tax strategies by considering asset structure and debt ratios. Additionally, the results of this study can serve as evaluation material for tax authorities in tightening tax compliance supervision in the manufacturing sector, as well as serve as an academic reference for future researchers.
Fixed Asset Intensity, Leverage, Manufacturing Companies, Profitability, Tax Management.
Copyright (c) 2026 Ester Tesalonika Manri, Juaniva Sidharta, Melinda Malau (Author) https://creativecommons.org/licenses/by-sa/4.0
Proses Mitigasi Risiko: Pemilihan Benih Selada Baby Cos dalam Upaya Mengatasi Ketidakstabilan Rantai Pasok Global
Global supply chain instability has led to shortages of imported baby cos lettuce seeds at CV. Soebi Agrikultura Indonesia, disrupting production continuity and increasing the risk of financial losses due to the company's inability to fulfill contractual supply commitments. This study aims to identify the optimal supplier and substitute seed variety as a risk mitigation strategy using a decision support system based on the Analytical Hierarchy Process (AHP) and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). A descriptive quantitative approach was employed using primary data collected through interviews, observations, and questionnaires administered to three key decision-makers, complemented by secondary data from company records. The AHP results indicate that Price and Partnership Requirements are the primary criteria for supplier selection (weight = 0.279 each), while Morphological Characteristics are the most important criterion for seed selection (weight = 0.640). The TOPSIS analysis identifies Supplier Alternative 2 as the best supplier with a preference value of 1.080 and Seed Alternative 3 as the best substitute variety with a preference value of 1.094. The integration of AHP and TOPSIS provides an objective decision-making framework to strengthen agribusiness supply chain resilience.
AHP, Risk Mitigation, Seed Selection, Supply Chain, TOPSIS.
Copyright (c) 2026 Refi Afrillia, Somadi Somadi (Author) https://creativecommons.org/licenses/by-sa/4.0
Efek Perekonomian Negara (Inflasi, Upah Minimum, Konsumsi, Kurs Tukar, Investasi, dan Pengeluaran Pemerintah) Terhadap Pertumbuhan Manufaktur di Indonesia: Pendekatan Error Correction Model (ECM)
This study aims to analyze the effects of inflation, minimum wage, household consumption, exchange rate, investment, and government expenditure on the growth of Indonesia’s manufacturing industry during the 1990–2024 period. The study employs a quantitative approach using annual time-series data consisting of 35 observations and is analyzed using the two-step Engle–Granger Error Correction Model (ECM). The Augmented Dickey–Fuller and Phillips–Perron tests indicate that all variables are integrated of order I(1), while the cointegration test confirms the existence of a long-run relationship. The estimation results show that investment has a significant positive effect on manufacturing growth, whereas government expenditure has a significant negative effect, indicating a crowding-out effect. The Error Correction Term coefficient of -1.046 (p < 0.01) confirms the adjustment mechanism toward long-run equilibrium. In the short run, changes in investment and government expenditure are the main determinants of manufacturing growth. These findings highlight the importance of strengthening the investment climate and allocating government expenditure more productively to support the growth of the manufacturing sector.
Error Correction Model, Government Expenditure, Investment, Macroeconomics, Manufacturing Growth.
Copyright (c) 2026 Galih Priyo Anggoro, Indah Susilowati, Abdul Rouf, Purbayu Budi Santosa, Darwanto Darwanto, Deden Dinar Iskandar, Abdul Karim, Wahyu Widodo (Author) https://creativecommons.org/licenses/by-sa/4.0
Penerapan Metode SWOT-QSPM dalam Menentukan Strategi Pengembangan di CV. XYZ Kabupaten Sidoarjo
CV. XYZ is an MSME in Sidoarjo Regency engaged in food processing, established in 2019 with dimsum skin as its main product. This study aims to formulate development strategies by applying the SWOT-QSPM method. The research uses a descriptive qualitative approach supported by quantitative analysis through IFE, EFE, SPACE, SWOT, and QSPM matrices. The SPACE Matrix analysis indicates that CV. XYZ is positioned in quadrant I, requiring an aggressive strategy by utilizing internal strengths to capture external opportunities. The SWOT analysis produces alternative strategies related to digital marketing expansion, retail partnerships, government collaboration, product innovation, packaging improvement, storage optimization, supplier diversification, and operational efficiency. The QSPM analysis identifies strengthening product branding through the establishment of a marketing team as the priority strategy with a Total Attractiveness Score of 6.48. The findings recommend structured marketing development and continuous evaluation to improve competitiveness, market expansion, and business sustainability
Business Development, Food Processing Industry, MSME, QSPM, SWOT.
Copyright (c) 2026 Sintya Tri Wahyuni, Dini Nafisatul Mutmainah, Rahmat Dhandy, Septine Brillyantina (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Persepsi Etika Artificial Intelligence Terhadap Kepercayaan Pekerja dalam Keputusan Bisnis Berbasis AI
The rapid development of Artificial Intelligence (AI) in business decision-making has increased the need for user trust, particularly among Generation Z workers who demonstrate strong concerns regarding technological ethics. This study aims to analyze the effect of AI ethical perception, including transparency, fairness, and responsibility, on Generation Z workers’ trust in AI-based business decisions. This research employed a quantitative approach with an associative-causal design. Data were collected through an online questionnaire involving 76 Generation Z workers employed in organizations that utilize AI systems, selected using purposive sampling, and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that AI ethical perception has a positive and significant effect on workers’ trust (β = 0.778; T = 25.215; p < 0.001). These findings demonstrate that more positive perceptions of AI transparency, fairness, and responsibility lead to higher levels of trust in AI-generated business decisions. This study contributes to expanding the literature on AI trust by incorporating an ethical perspective and provides practical implications for organizations in developing more ethical and trustworthy AI implementation.
AI Ethical Perception, Artificial Intelligence, Business Decisions, Generation Z, Trust
Copyright (c) 2026 Syafiq Abdurrohim, Wahyu Hidayat, Zahwa Septiani Rachman, Hanny Khuril Aulia, Gibran Agista Rifki, Ridho Alif Nurrokhman, Ibnu Fakhri Aqila (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Kepemimpinan Digital terhadap Kinerja Organisasi pada Era Transformasi Digital
Digital transformation has encouraged organizations to integrate digital technologies into business processes to enhance competitiveness and sustainable performance. The success of this transformation is strongly influenced by digital leadership, which enables leaders to leverage technology, foster innovation, and strengthen organizational collaboration. This study aimed to examine the effect of digital leadership on organizational performance in the era of digital transformation. A quantitative approach with an explanatory survey design was employed involving 124 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using descriptive statistics, validity and reliability tests, Pearson correlation, and simple linear regression with Jamovi software. The findings revealed that digital leadership was positively and significantly associated with organizational performance (r = 0.637; p < 0.001). Regression analysis also indicated a positive effect of digital leadership on organizational performance, with a regression coefficient of 0.516 and a coefficient of determination (R²) of 0.406. These findings demonstrate that strengthening digital leadership competencies contributes to improving organizational performance and supporting successful digital transformation.
Digital Leadership, Digital Technology, Digital Transformation, Innovation, Organizational Performance.
Copyright (c) 2026 Arjuna B.P, Abdul F, Fikri A.R, Khansa L.L, Oktaviano A.B, Hasnah Hasnah (Author) https://creativecommons.org/licenses/by-sa/4.0
Tari Pajoge dan Nilainya dalam Perspektif Akuntansi Budaya Bugis Bone
This study examines the character and cultural meaning of the Pajoge Dance within the Bugis community and analyzes its economic value through the perspective of cultural accounting. A qualitative descriptive-interpretive approach was employed using interviews, documentation, and literature review, with data analyzed through an interactive model involving data reduction, presentation, and conclusion drawing. The findings reveal that the Pajoge Dance embodies values of respect, politeness, social harmony, and cultural identity through symbolic movements such as mappakaraja, mappasompe, ballung, and massimang. From a cultural accounting perspective, the dance generates economic value through performance service income, voluntary mappasompe contributions, and the distribution of financial benefits among dancers, musicians, and supporting participants. The performances also stimulate local economic activities by creating income opportunities for providers of transportation, costumes, equipment, and other supporting services, producing a multiplier effect within the cultural economy. These findings demonstrate that the Pajoge Dance functions as both a cultural heritage asset and a sustainable source of community-based economic value.
Bugis Culture, Cultural Accounting, Cultural Heritage, Economic Value, Pajoge Dance.
Copyright (c) 2026 Akbar Aprian. H, Rohana Rohana, Muhammad Yamin, Ulfa Sari , Ganim Mohammed Mosa Mohammed, Eslam Amir Mohammed (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan
Employee performance is a key determinant of organizational productivity and competitiveness, with leadership style recognized as one of the most influential factors affecting work outcomes. This study aims to examine the effect of leadership style on employee performance using a quantitative approach with a causal associative design. Primary data were collected through structured questionnaires employing a five-point Likert scale and analyzed using IBM SPSS. The analytical procedures included validity and reliability tests, classical assumption tests, simple linear regression, partial t-test, and the coefficient of determination (R²). The findings reveal that leadership style has a positive and significant effect on employee performance, indicating that effective communication, participative decision-making, motivation, and appropriate delegation contribute to improved work quality, timeliness, and collaboration. Leadership style explains 45.8% of the variation in employee performance, while the remaining variation is influenced by other organizational factors. These findings provide empirical evidence supporting the strategic role of effective leadership in enhancing organizational performance and human resource management.
Employee Performance, Human Resource Management, Leadership Style, Organizational Performance, Simple Linear Regression.
Copyright (c) 2026 Gina Diliyanti, Futri Nur Holizah, Hepi Darojatun, Sigit Adji Muliyana, Arvila Salsabil Aulia, Roki Sabirin, Salman Alfarisi (Author) https://creativecommons.org/licenses/by-sa/4.0
Akuntabilitas Tata Kelola Keuangan Berbasis Kearifan Lokal pada Tradisi Tari Alusu Warisan Budaya Bugis Bone
Alusu Dance is a cultural heritage of the Bugis Bone community that functions not only as a ceremonial welcoming dance but also as a representation of local cultural values and social practices. This study aims to explore the cultural values embedded in Alusu Dance and analyze its financial governance traditions as a form of cultural accounting. Using a qualitative descriptive approach, data were collected through observation, in-depth interviews, documentation, and literature studies, then analyzed through data reduction, data presentation, and conclusion drawing with source triangulation. The findings reveal that Alusu Dance reflects values of sipakatau, sipakalebbi, sipakainge’, courtesy, responsibility, solidarity, and cultural preservation. These values are manifested through dance movements, costumes, performance arrangements, and community interactions during cultural events. Financial governance practices are implemented through budgeting, fund allocation, simple financial recording, and accountability based on trust, transparency, and responsibility. These findings demonstrate that local wisdom-based financial governance contributes to sustaining Bugis Bone’s cultural heritage.
Alusu Dance, Cultural Accounting, Financial Governance, Local Wisdom, Bugis Bone
Copyright (c) 2026 Wahyu Ardiman, Efa Fadillah, Muhammad Yamin, Imma Imma, Nurhikmah Nurhikmah (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis SWOT Penerapan Digitalisasi untuk Meningkatkan Daya Saing pada Bank Sumut Cabang Syariah Padangsidimpuan
Digital transformation has encouraged Islamic banks to improve service quality and strengthen competitiveness through technology-based innovation. This study aims to analyze the strengths, weaknesses, opportunities, and threats of digitalization implementation at Bank Sumut Sharia Branch Padangsidimpuan. A qualitative descriptive case study was employed using primary data collected through observations, structured interviews, and documentation involving four employees and fifteen digital banking customers selected through purposive sampling. Data were analyzed through data reduction, data display, conclusion drawing, and SWOT analysis supported by IFAS and EFAS. The findings indicate that digitalization enhances transaction convenience, service efficiency, information transparency, and sharia-based digital services. Key weaknesses include the absence of online account opening, limited digital literacy, and technical system constraints. Opportunities arise from growing smartphone adoption and digital banking acceptance, while cybersecurity risks, digital fraud, and competition remain major threats. This study provides an empirical SWOT-based evaluation of digitalization strategies and offers practical recommendations for strengthening the competitiveness of regional Islamic banks.
Competitiveness, Digitalization, Islamic Banking, Strategic Management, SWOT Analysis.
Copyright (c) 2026 Hamdatun Hakimah, Rosnani Siregar, Nando Farizal (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Self-Reward dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa dengan Kontrol Diri sebagai Variabel Moderasi
This empirical study investigates the influence of self-reward and lifestyle on the consumptive behavior of university students, incorporating self-control as a moderating variable. Utilizing an explanatory quantitative approach, data were gathered from one hundred active undergraduate students in Malang through structured questionnaires and analyzed using moderated regression analysis. The findings reveal that both self-reward and lifestyle exert a positive and significant effect on student consumptive behavior, driven largely by digital marketing exposure and social conformity. Furthermore, self-control acts as a pure moderator that significantly mitigates the positive relationship between these predictors and consumptive habits. These results highlight that strengthening students internal regulatory mechanisms is crucial for mitigating excessive spending tendencies and fostering sustainable financial management in higher education
Selfreward, Lifestyle, Consumptive, Selfcontrol, Students.
Copyright (c) 2026 Maurheen Queena Hamada, Hwihanus Hwihanus (Author) https://creativecommons.org/licenses/by-sa/4.0
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