Journal of Economic and Business Advancement
type: channel
description: 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.
publisher: CV SCRIPTA INTELEKTUAL MANDIRI
language: en
publication name: Journal of Economic and Business Advancement
issn: 3110-8229
items: Strategi Pengembangan Industri Olahan Kerupuk Rambak di Desa Penanggulan Kecamatan Pegandon Kabupaten Kendal
items: Determinan Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia: Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage
items: Proses Mitigasi Risiko: Pemilihan Benih Selada Baby Cos dalam Upaya Mengatasi Ketidakstabilan Rantai Pasok Global
items: Efek Perekonomian Negara (Inflasi, Upah Minimum, Konsumsi, Kurs Tukar, Investasi, dan Pengeluaran Pemerintah) Terhadap Pertumbuhan Manufaktur di Indonesia: Pendekatan Error Correction Model (ECM)
items: Penerapan Metode SWOT-QSPM dalam Menentukan Strategi Pengembangan di CV. XYZ Kabupaten Sidoarjo
items: Pengaruh Persepsi Etika Artificial Intelligence Terhadap Kepercayaan Pekerja dalam Keputusan Bisnis Berbasis AI
items: Pengaruh Kepemimpinan Digital terhadap Kinerja Organisasi pada Era Transformasi Digital
items: Tari Pajoge dan Nilainya dalam Perspektif Akuntansi Budaya Bugis Bone
items: Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan
items: Akuntabilitas Tata Kelola Keuangan Berbasis Kearifan Lokal pada Tradisi Tari Alusu Warisan Budaya Bugis Bone
items: Analisis SWOT Penerapan Digitalisasi untuk Meningkatkan Daya Saing pada Bank Sumut Cabang Syariah Padangsidimpuan
items: Pengaruh Self-Reward dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa dengan Kontrol Diri sebagai Variabel Moderasi
items: Digitalisasi Akuntansi: Inovasi Teknologi dalam Mendorong Transparansi dan Akuntabilitas
items: Peran Akuntansi Digital dalam Meningkatkan Ketepatan, Transparansi dan Efisiensi Laporan Keuangan pada UMKM
items: Disrupsi Teknologi dalam Akuntansi: Antara Automasi, Efisiensi, dan Redefinisi Profesi Akuntan
items: Optimalisasi Sistem Informasi Akuntansi dalam Pengelolaan Penerimaan Kas: Upaya Pencegahan Fraud pada Usaha Kecil
items: Sistem Pencatatan Akuntansi UMKM: Analisis Komparatif antara Metode Manual dan Digitalisasi Keuangan
items: Implementasi Digital Technologies dalam Sistem Akuntansi UMKM: Penguatan Efisiensi Operasional dan Akuntabilitas Keuangan
items: Inovasi Teknologi Digital Dalam Akuntansi: Analisis Kritis Atas Peluang, Tantangan, dan Risiko Bagi Organisasi
items: Peran Teknologi Digital dalam Membangun Model Bisnis Berkelanjutan Pada Umkm di Era Digital
items: Tantangan dan Peluang Penerapan Teknologi Digital dalam Pengelolaan Biaya Operasional Usaha Jasa: Sebuah Tinjauan Pustaka
items: Analisis Implementasi Pencatatan Keuangan Sederhana dalam Mendukung Digitalisasi UMKM Lokal
items: Strategi Transformasi dan Pelestarian Burayot: Model Pengembangan Ekonomi Kreatif Berbasis Kearifan Lokal di Kabuyutan Garut
items: Strategi Manajemen Pengembangan Tanaman Beluntas Sebagai Sumber Nutrisi Alami untuk Meningkatkan Nilai Ekonomi dan Daya Saing
items: Peran Digitalisasi Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Operasional Entitas Bisnis
items: Analisis Optimalisasi Penggunaan Microsoft Excel dalam Sistem Accouting untuk Penyusunan Laporan Keuangan guna Mendukung Asumsi Going Concern
items: Integrasi Teknologi Digital dalam Sistem Akuntansi untuk Meningkatkan Efisiensi dan Akurasi Data
items: Analisis Penerapan Sistem Informasi Akuntansi Berbasis Digitalisasi Dalam Meningkatkan Efisiensi Operasional Perusahaan
items: Kajian Audit Report Lag Ditinjau dari Ukuran KAP dan Ukuran Perusahaan Subsektor Pertambangan Batu Bara
items: Tinjauan Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Organisasi dan Meminaliris Eror

Strategi Pengembangan Industri Olahan Kerupuk Rambak di Desa Penanggulan Kecamatan Pegandon Kabupaten Kendal
type: item
description: 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).
subject: Articles
  topic: section
subject: Analytical Hierarchy Process (AHP), Competitiveness, Rambak Crackers Industry, Sustainability, Development Strategy
  topic: keywords
creator: Febrian Danar Wijaya
creator: Sucihatiningsih Dian Wisika Prajanti
rights: Copyright (c) 2026 Febrian Danar Wijaya, Sucihatiningsih Dian Wisika Prajanti (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-12
publication date: 2026-08-12
starting page: 133
ending page: 142
doi: 10.65310/p2mwv936

Determinan Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia: Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage
type: item
description: 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.
subject: Articles
  topic: section
subject: Fixed Asset Intensity, Leverage, Manufacturing Companies, Profitability, Tax Management.
  topic: keywords
creator: Ester Tesalonika Manri
creator: Juaniva Sidharta
creator: Melinda Malau
rights: Copyright (c) 2026 Ester Tesalonika Manri, Juaniva Sidharta, Melinda Malau (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-12
publication date: 2026-08-12
starting page: 110
ending page: 119
doi: 10.65310/82yrxe60

Proses Mitigasi Risiko: Pemilihan Benih Selada Baby Cos dalam Upaya Mengatasi Ketidakstabilan Rantai Pasok Global
type: item
description: 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.
subject: Articles
  topic: section
subject: AHP, Risk Mitigation, Seed Selection, Supply Chain, TOPSIS.
  topic: keywords
creator: Refi Afrillia
creator: Somadi Somadi
rights: Copyright (c) 2026 Refi Afrillia, Somadi Somadi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-12
publication date: 2026-08-12
starting page: 120
ending page: 132
doi: 10.65310/b6g72j25

Efek Perekonomian Negara (Inflasi, Upah Minimum, Konsumsi, Kurs Tukar, Investasi, dan Pengeluaran Pemerintah) Terhadap Pertumbuhan Manufaktur di Indonesia: Pendekatan Error Correction Model (ECM)
type: item
description: 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.
subject: Articles
  topic: section
subject: Error Correction Model, Government Expenditure, Investment, Macroeconomics, Manufacturing Growth.
  topic: keywords
creator: Galih Priyo Anggoro
creator: Indah Susilowati
creator: Abdul Rouf
creator: Purbayu Budi Santosa
creator: Darwanto Darwanto
creator: Deden Dinar Iskandar
creator: Abdul Karim
creator: Wahyu Widodo
rights: 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
date: 2026-08-12
publication date: 2026-08-12
starting page: 93
ending page: 109
doi: 10.65310/47fjcn70

Penerapan Metode SWOT-QSPM dalam Menentukan Strategi Pengembangan di CV. XYZ Kabupaten Sidoarjo
type: item
description: 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
subject: Articles
  topic: section
subject: Business Development, Food Processing Industry, MSME, QSPM, SWOT.
  topic: keywords
creator: Sintya Tri Wahyuni
creator: Dini Nafisatul Mutmainah
creator: Rahmat Dhandy
creator: Septine Brillyantina
rights: Copyright (c) 2026 Sintya Tri Wahyuni, Dini Nafisatul Mutmainah, Rahmat Dhandy, Septine Brillyantina (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-12
publication date: 2026-08-12
starting page: 82
ending page: 93
doi: 10.65310/4kdwwr73

Pengaruh Persepsi Etika Artificial Intelligence Terhadap Kepercayaan Pekerja dalam Keputusan Bisnis Berbasis AI
type: item
description: 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.
subject: Articles
  topic: section
subject: AI Ethical Perception, Artificial Intelligence, Business Decisions, Generation Z, Trust
  topic: keywords
creator: Syafiq Abdurrohim
creator: Wahyu Hidayat
creator: Zahwa Septiani Rachman
creator: Hanny Khuril Aulia
creator: Gibran Agista Rifki
creator: Ridho Alif Nurrokhman
creator: Ibnu Fakhri Aqila
rights: 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
date: 2026-08-12
publication date: 2026-08-12
starting page: 71
ending page: 81
doi: 10.65310/hpke3s42

Pengaruh Kepemimpinan Digital terhadap Kinerja Organisasi pada Era Transformasi Digital
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Leadership, Digital Technology, Digital Transformation, Innovation, Organizational Performance.
  topic: keywords
creator: Arjuna B.P
creator: Abdul F
creator: Fikri A.R
creator: Khansa L.L
creator: Oktaviano A.B
creator: Hasnah Hasnah
rights: 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
date: 2026-08-12
publication date: 2026-08-12
starting page: 58
ending page: 70
doi: 10.65310/7eka3655

Tari Pajoge dan Nilainya dalam Perspektif Akuntansi Budaya Bugis Bone
type: item
description: 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.
subject: Articles
  topic: section
subject: Bugis Culture, Cultural Accounting, Cultural Heritage, Economic Value, Pajoge Dance.
  topic: keywords
creator: Akbar Aprian. H
creator: Rohana Rohana
creator: Muhammad Yamin
creator: Ulfa Sari
creator: Ganim Mohammed Mosa Mohammed
creator: Eslam Amir Mohammed
rights: 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
date: 2026-08-10
publication date: 2026-08-10
starting page: 48
ending page: 57
doi: 10.65310/rk08e461

Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan
type: item
description: 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.
subject: Articles
  topic: section
subject: Employee Performance, Human Resource Management, Leadership Style, Organizational Performance, Simple Linear Regression.
  topic: keywords
creator: Gina Diliyanti
creator: Futri Nur Holizah
creator: Hepi Darojatun
creator: Sigit Adji Muliyana
creator: Arvila Salsabil Aulia
creator: Roki Sabirin
creator: Salman Alfarisi
rights: 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
date: 2026-08-10
publication date: 2026-08-10
starting page: 37
ending page: 47
doi: 10.65310/v6fssk81

Akuntabilitas Tata Kelola Keuangan Berbasis Kearifan Lokal pada Tradisi Tari Alusu Warisan Budaya Bugis Bone
type: item
description: 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.
subject: Articles
  topic: section
subject: Alusu Dance, Cultural Accounting, Financial Governance, Local Wisdom, Bugis Bone
  topic: keywords
creator: Wahyu Ardiman
creator: Efa Fadillah
creator: Muhammad Yamin
creator: Imma Imma
creator: Nurhikmah Nurhikmah
rights: Copyright (c) 2026 Wahyu Ardiman, Efa Fadillah, Muhammad Yamin, Imma Imma, Nurhikmah Nurhikmah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
starting page: 24
ending page: 36
doi: 10.65310/gs3cmc80

Analisis SWOT Penerapan Digitalisasi untuk Meningkatkan Daya Saing pada Bank Sumut Cabang Syariah Padangsidimpuan
type: item
description: 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.
subject: Articles
  topic: section
subject: Competitiveness, Digitalization, Islamic Banking, Strategic Management, SWOT Analysis.
  topic: keywords
creator: Hamdatun Hakimah
creator: Rosnani Siregar
creator: Nando Farizal
rights: Copyright (c) 2026 Hamdatun Hakimah, Rosnani Siregar, Nando Farizal (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
starting page: 01
ending page: 13
doi: 10.65310/r24v6b95

Pengaruh Self-Reward dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa dengan Kontrol Diri sebagai Variabel Moderasi
type: item
description: 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
subject: Articles
  topic: section
subject: Selfreward, Lifestyle, Consumptive, Selfcontrol, Students.
  topic: keywords
creator: Maurheen Queena Hamada
creator: Hwihanus Hwihanus
rights: Copyright (c) 2026 Maurheen Queena Hamada, Hwihanus Hwihanus (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-10
publication date: 2026-08-10
starting page: 14
ending page: 23
doi: 10.65310/er6qg341

Digitalisasi Akuntansi: Inovasi Teknologi dalam Mendorong Transparansi dan Akuntabilitas
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Accounting, Financial Transparency, Organizational Accountability, Blockchain Technology, Digital Governance.
  topic: keywords
creator: Nur Afifah Syam
creator: Mahsyuri Mahsyuri
rights: Copyright (c) 2026 Nur Afifah Syam, Mahsyuri Mahsyuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-13
publication date: 2026-05-13
starting page: 388
ending page: 398
doi: 10.65310/6yz13k82

Peran Akuntansi Digital dalam Meningkatkan Ketepatan, Transparansi dan Efisiensi Laporan Keuangan pada UMKM
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital accounting, Financial reporting, MSMEs, Financial transparency, Digital transformation.
  topic: keywords
creator: Nurvadillah Nurvadillah
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Nurvadillah Nurvadillah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-10
publication date: 2026-05-10
starting page: 377
ending page: 387
doi: 10.65310/dm854q52

Disrupsi Teknologi dalam Akuntansi: Antara Automasi, Efisiensi, dan Redefinisi Profesi Akuntan
type: item
description: 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.
subject: Articles
  topic: section
subject: Technological Disruption, Accounting Automation, Digital Efficiency, Professional Redefinition, Strategic Accountant.
  topic: keywords
creator: Atika Syahra
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Atika Syahra, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-10
publication date: 2026-05-10
starting page: 366
ending page: 376
doi: 10.65310/et190056

Optimalisasi Sistem Informasi Akuntansi dalam Pengelolaan Penerimaan Kas: Upaya Pencegahan Fraud pada Usaha Kecil
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting Information Systems, Cash Receipts, Fraud Prevention, Internal Control, Small Business.
  topic: keywords
creator: Firayanti Firayanti
creator: Masyuri Masyuri
rights: Copyright (c) 2026 Firayanti Firayanti, Masyuri Masyuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-10
publication date: 2026-05-10
starting page: 355
ending page: 365
doi: 10.65310/f9qp0032

Sistem Pencatatan Akuntansi UMKM: Analisis Komparatif antara Metode Manual dan Digitalisasi Keuangan
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting Digitalization, Manual Bookkeeping, Financial Statements, MSMEs, Digital Transformation.
  topic: keywords
creator: Noor zulaika
creator: Masyuri Masyuri
rights: Copyright (c) 2026 Noor zulaika, Masyuri Masyuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-10
publication date: 2026-05-10
starting page: 344
ending page: 354
doi: 10.65310/c4cfr571

Implementasi Digital Technologies dalam Sistem Akuntansi UMKM: Penguatan Efisiensi Operasional dan Akuntabilitas Keuangan
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Technologies, Accounting Systems, MSMEs, Financial Transparency, Digital Governance.
  topic: keywords
creator: Anisa Anisa
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Anisa Anisa, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-10
publication date: 2026-05-10
starting page: 333
ending page: 343
doi: 10.65310/zvcmqn76

Inovasi Teknologi Digital Dalam Akuntansi: Analisis Kritis Atas Peluang, Tantangan, dan Risiko Bagi Organisasi
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Transformation, Digital Accounting, Digital Governance, Cybersecurity, Accountant Competency.
  topic: keywords
creator: Reski Aulia Putri
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Reski Aulia Putri, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
starting page: 323
ending page: 332
doi: 10.65310/tw0mwy37

Peran Teknologi Digital dalam Membangun Model Bisnis Berkelanjutan Pada Umkm di Era Digital
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Technology, Msmes, Sustainable Business Model, Digital Transformation, Digital Economy.
  topic: keywords
creator: Karina Kamista
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Karina Kamista, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
starting page: 312
ending page: 322
doi: 10.65310/1ava0r78

Tantangan dan Peluang Penerapan Teknologi Digital dalam Pengelolaan Biaya Operasional Usaha Jasa: Sebuah Tinjauan Pustaka
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Technology, Operational Costs, Service Business, Digital Transformation, Operational Efficiency.
  topic: keywords
creator: Nur Aznisyah
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Nur Aznisyah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-08
publication date: 2026-05-08
starting page: 301
ending page: 311
doi: 10.65310/y9ghce39

Analisis Implementasi Pencatatan Keuangan Sederhana dalam Mendukung Digitalisasi UMKM Lokal
type: item
description: 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.
subject: Articles
  topic: section
subject: MSMEs, Financial Digitalization, Financial Recording, Digital Literacy, Business Sustainability.
  topic: keywords
creator: Febri Andany
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Febri Andany, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-08
publication date: 2026-05-08
starting page: 290
ending page: 300
doi: 10.65310/6cw4dn53

Strategi Transformasi dan Pelestarian Burayot: Model Pengembangan Ekonomi Kreatif Berbasis Kearifan Lokal di Kabuyutan Garut
type: item
description: 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.
subject: Articles
  topic: section
subject: Burayot, Creative Economy, Local Wisdom, Gastronomic Tourism, Digital Transformation.
  topic: keywords
creator: Zahra Nursyafa
creator: Zeni Amalia
creator: Wildan Fauzi
creator: Rival Maulan
creator: M. Dimas Pradipta
creator: Naila Aqila
creator: Aprila Azzahra
creator: Natasya Amanda
creator: Nabila Priani
creator: Wulansari Wulansari
creator: Itto Turyandi
rights: 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
date: 2026-05-08
publication date: 2026-05-08
starting page: 280
ending page: 289
doi: 10.65310/669p8254

Strategi Manajemen Pengembangan Tanaman Beluntas Sebagai Sumber Nutrisi Alami untuk Meningkatkan Nilai Ekonomi dan Daya Saing
type: item
description: 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.
subject: Articles
  topic: section
subject: Beluntas, Competitiveness, Strategic Management, Natural Nutrition, Economic Value.
  topic: keywords
creator: Allgis Ravanail
creator: Yusril Nawawi
creator: Via Sumelda
creator: Rahmawati S. Busa
creator: Nadiya Restu Fauziyah
creator: Muhammad Taufik Azhar
creator: Edgina Salsyabila Anindya
creator: Bagas Yuzha Prayoga
creator: Asep Kurniawan
creator: Itto Turyandi
rights: 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
date: 2026-05-07
publication date: 2026-05-07
starting page: 270
ending page: 279
doi: 10.65310/hmykp732

Peran Digitalisasi Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Operasional Entitas Bisnis
type: item
description: 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
subject: Articles
  topic: section
subject: Digitalization, Accounting Information Systems, Operational Efficiency, Automation, Cloud Computing.
  topic: keywords
creator: Anggun Suryani Hasmal
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Anggun Suryani Hasmal, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-04
publication date: 2026-05-04
starting page: 261
ending page: 269
doi: 10.65310/kmcr5691

Analisis Optimalisasi Penggunaan Microsoft Excel dalam Sistem Accouting untuk Penyusunan Laporan Keuangan guna Mendukung Asumsi Going Concern
type: item
description: 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.
subject: Articles
  topic: section
subject: Microsoft Excel, Accounting Systems, Financial Statements, Information Quality, Going Concern.
  topic: keywords
creator: Annisa Annisa
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Annisa Annisa, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-04
publication date: 2026-05-04
starting page: 252
ending page: 260
doi: 10.65310/fc8qjv10

Integrasi Teknologi Digital dalam Sistem Akuntansi untuk Meningkatkan Efisiensi dan Akurasi Data
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting System, Digital Technology, Operational Efficiency, Data Accuracy, Digital Transformation.
  topic: keywords
creator: Madinatul Munawwarah
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Madinatul Munawwarah, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-04
publication date: 2026-05-04
starting page: 244
ending page: 251
doi: 10.65310/t86pww15

Analisis Penerapan Sistem Informasi Akuntansi Berbasis Digitalisasi Dalam Meningkatkan Efisiensi Operasional Perusahaan
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting Information Systems, Digitalization, Operational Efficiency, Organizational Capability, Conceptual Model.
  topic: keywords
creator: Febriyanti Febriyanti
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Febriyanti Febriyanti, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-04
publication date: 2026-05-04
starting page: 235
ending page: 243
doi: 10.65310/h0702289

Kajian Audit Report Lag Ditinjau dari Ukuran KAP dan Ukuran Perusahaan Subsektor Pertambangan Batu Bara
type: item
description: 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.
subject: Articles
  topic: section
subject: Audit Report Lag, Audit Firm Size, Firm Size, Audit Quality, Timeliness.
  topic: keywords
creator: Amelia Kartika
creator: Cindy Aryani Putri
creator: Seniman Hati Zebua
creator: Nasirwan Nasirwan
creator: Nabila Tijani Tharifah
rights: 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
date: 2026-05-03
publication date: 2026-05-03
starting page: 226
ending page: 234
doi: 10.65310/xhbbnv76

Tinjauan Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Organisasi dan Meminaliris Eror
type: item
description: 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.
subject: Articles
  topic: section
subject: Accounting Information System, Organizational Performance, Internal Control, Error Reduction, Socio-Technical System.
  topic: keywords
creator: Isma Dina
creator: Masyhuri Masyhuri
rights: Copyright (c) 2026 Isma Dina, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-03
publication date: 2026-05-03
starting page: 217
ending page: 225
doi: 10.65310/e51m8f70