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All Journal Scripta Economica: Journal of Economics, Management, and Accounting
Sitti Nur Syafika
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Dari Digitalisasi Akuntansi ke Pembukuan Digital: Strategi Tingkatkan Daya Saing Entitas Bisnis Kecil Sitti Nur Syafika; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/t4pdp547

Abstract

This study aims to analyze the transition from conventional accounting to simple digital bookkeeping as a strategy to enhance the competitiveness of small business entities in the digital economy era. The study employs a qualitative approach based on a literature review, examining various scientific articles, academic books, and relevant publications on accounting digitization, MSME financial management, and digital business transformation. The analysis is conducted using a descriptive-interpretive method through data reduction, literature classification, conceptual synthesis, and critical interpretation of various findings from previous studies. The results indicate that simple digital bookkeeping is more suitable for SMEs than complex formal accounting systems because it enhances recording efficiency, accelerates access to financial information, strengthens business transparency, and supports real-time data-driven decision-making. The implementation of digital bookkeeping also contributes to improved financial discipline, control of operational costs, and access to formal financing. The effectiveness of the system’s implementation is influenced by digital literacy, the simplicity of the application, guidance, and integration with the business strategies of small enterprises.
Audit Siklus Piutang Berorientasi Risiko: Integrasi Analisis Data Dalam Mendeteksi Salah Saji Laporan Keuangan Perusahaan Sitti Nur Syafika; Isma Dina; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/xk3d6r54

Abstract

This study aims to analyze how risk-oriented accounts receivable cycle audits integrated with data analysis can improve the effectiveness of detecting misstatements in company financial statements. The increased complexity of accounts receivable assessment due to post-2020 economic volatility and the implementation of PSAK 71 based on Expected Credit Loss (ECL) requires auditors to use a more adaptive and technology-based approach. With a qualitative-descriptive research design and Multi-Locus Case Study, this study explores the application of Risk-Based Audit (RBA), Audit Data Analytics (ADA), and continuous auditing in several public accounting firms and internal audit units. The results show that digital auditing significantly improves the accuracy of anomaly detection, speeds up analysis, and strengthens the quality of accounts receivable reconciliation. The integration of big data analytics, fraud score models, and computerized accounting information systems expands auditors' ability to identify material risks, including fraud in existence and valuation assertions. In addition, internal audits have proven to play a strategic role in strengthening credit control, collection, and the quality of a company's cash flow. This study confirms that audit digitization and risk-based approaches are important foundations for maintaining the reliability of financial statements and corporate resilience in the digital era.
Co-Authors Isma Dina masyhuri masyhuri