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All Journal IJBE (Integrated Journal of Business and Economics) RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Entrepreneur dan Manajemen Sains Jurnal Akademik Pengabdian Masyarakat JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Alfiany Alim Imro’ah
Politeknik Manufaktur Negeri Bangka Belitung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Peran Teknologi Digital dalam Peningkatan Kualitas Akuntansi Keuangan di Era 2025: Suatu Tinjauan Literatur Sistematis Asrie Dyah; Alfiany Alim Imro’ah; Mildazani, Mildazani; Sheilla Amanda Putri; Sriayu Saputri Situmeang
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7734

Abstract

Transformasi teknologi digital telah membawa perubahan mendasar dalam praktik akuntansi keuangan di era bisnis modern. Perkembangan kecerdasan buatan (artificial intelligence), big data analytics, cloud computing, dan blockchain mendorong pergeseran proses akuntansi dari sistem manual dan periodik menuju sistem yang terotomatisasi, terintegrasi, dan berbasis data real time. Perubahan ini tidak hanya berdampak pada efisiensi operasional, tetapi juga secara langsung memengaruhi kualitas informasi keuangan yang dihasilkan. Penelitian ini bertujuan untuk menganalisis secara komprehensif peran teknologi digital dalam meningkatkan kualitas akuntansi keuangan, khususnya ditinjau dari aspek relevansi, keandalan, ketepatan waktu, keterbandingan, dan transparansi informasi bagi pengambilan keputusan ekonomi. Metode penelitian yang digunakan adalah systematic literature review dengan menganalisis artikel ilmiah, standar akuntansi internasional, serta laporan institusi profesional dan industri yang relevan selama periode 2020–2025. Hasil kajian menunjukkan bahwa penerapan teknologi digital secara konsisten mampu meningkatkan akurasi pencatatan, mempercepat proses pelaporan keuangan, memperkuat transparansi transaksi, serta meningkatkan keandalan informasi keuangan. Namun demikian, implementasi teknologi digital masih menghadapi tantangan, terutama terkait keterbatasan kompetensi sumber daya manusia, risiko keamanan dan privasi data, serta kesiapan infrastruktur teknologi. Oleh karena itu, penguatan literasi digital, pengembangan kompetensi profesional akuntan, dan dukungan regulasi yang adaptif menjadi faktor kunci keberhasilan transformasi akuntansi keuangan di era 2025.
Boosting Performance through Contingen Incentives: The Mediation Effect Of Organizational Commitment Alfiany Alim Imro'ah
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1476

Abstract

This study examines the effect of types of incentive schemes on performance mediated by organizational commitment. This research aims to expand the investigation regarding the factors that may influence performance, as well as the impact of different incentive schemes on performance by incorporating the mediating variable of organizational commitment, which is believed to have a positive effect on individual performance. To achieve that goal, the research method used in this study is the experimental method. This research uses laboratory experiments. The participants are undergraduate students majoring in Accounting from the Faculty of Economics and Business at Ahmad Dahlan University Yogyakarta who have completed or are currently taking Management Accounting courses. This study predicts that the quota incentive scheme results higher performance and commitment organizational than the piece rate incentive scheme. This study also predicts that the type of incentive scheme affects performance through organizational commitment. The test results of 54 participants showed that the quota incentive scheme resulted higher organizational performance and commitment than the piece rate incentive scheme. This research also found that organizational commitment influences performance. However, this study did not find evidence that organizational commitment mediates the effect of the type of incentive scheme on performance. Therefore, a deeper theoretical study is still needed regarding organizational commitment as a mediating variable in the relationship between types of incentive schemes and employee performance.
PENGUATAN BRANDING USAHA JAHIT MIKRO: STUDI PENDAMPINGAN IDENTITAS MEREK DAN PEMASARAN DIGITAL PADA BULAN EMPAT TEXTILE DI KOTA PANGKALPINANG Sheilla Amanda Putri; Alfiany Alim Imro'ah; Asrie Dyah; Sriayu Saputri Situmeang; Anjaka Ray Gucchi
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11911

Abstract

Usaha jahit skala mikro merupakan salah satu penopang perekonomian lokal yang masih menghadapi hambatan struktural berupa lemahnya identitas merek dan minimnya pemanfaatan media pemasaran digital. Kondisi ini juga dijumpai pada Bulan Empat Textile, usaha jahit mikro di Kota Pangkalpinang, yang telah memiliki keterampilan menjahit mumpuni namun belum memiliki nama usaha, logo, dan strategi promosi yang terstruktur sehingga jangkauan pasarnya masih bergantung pada pelanggan lama. Artikel ini bertujuan menganalisis proses dan dampak kegiatan pengabdian kepada masyarakat berupa pendampingan penguatan branding pada mitra tersebut. Kegiatan dilaksanakan melalui pendekatan participatory action research yang mencakup enam tahapan, yaitu sosialisasi konsep branding, identifikasi nilai jual usaha, perancangan nama dan logo, penyusunan slogan, pelatihan pemanfaatan media sosial, serta pendampingan evaluatif. Data dikumpulkan melalui observasi, wawancara semi-terstruktur, dan instrumen evaluasi sebelum-sesudah, kemudian dianalisis secara deskriptif-kualitatif dengan rujukan teori Resource-Based View, Brand Equity, dan Signaling Theory. Hasil kegiatan menunjukkan bahwa mitra berhasil memiliki identitas usaha yang utuh, yaitu nama "Bulan Empat Textile", logo berinisial B4 dengan palet warna Midnight Black dan Pearl Grey, serta slogan "Berkualitas di Setiap Cerita", yang kemudian diterapkan pada label, kemasan, dan akun media sosial usaha. Perubahan ini disertai peningkatan kepercayaan diri mitra dalam mempromosikan produknya serta pemahaman yang lebih baik mengenai konsistensi visual sebagai modal membangun kepercayaan konsumen. Temuan ini memperkuat argumen bahwa branding sederhana namun konsisten mampu meningkatkan profesionalisme dan daya saing usaha mikro berbasis jasa jahit, sekaligus menjadi model pendampingan yang dapat direplikasi pada UMKM sejenis di wilayah kepulauan
TRANSFORMASI DIGITAL DAN PERUBAHAN PERAN AKUNTAN DI ERA MODERN: A SYSTEMATIC LITERATURE REVIEW DENGAN PENDEKATAN PRISMA Endah Arum Wangi; Asrie Dyah; Mildazani; Alfiany alim Imro'ah; Sheilla Amanda Putri; Sriayu Saputri Situmeang
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 7 No. 2 (2026): Juli
Publisher : UM. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Technological advances are radically changing accounting. Yet, there is no integrated overview of how digital tools impact accountants’ roles and competencies. Objectives: This study provides a systematic review of literature (SLR/PRISMA) on digital transformation in accounting (2019–2025), synthesizing trends and identifying research gaps. Methods: Using PRISMA guidelines, 42 relevant Scopus-indexed articles were analyzed to extract insights on technologies (AI, big data, cloud, fintech, etc.), effects on accounting processes, and implications for the profession. Results: The analysis shows that automation and analytics enhance efficiency (reducing manual work) and elevate accountants into strategic advisors and data analysts. Key findings include the emergence of the “augmented accountant” concept, the crucial role of new competencies (data literacy, IT skills, critical thinking), and heightened stakeholder demands for real-time, transparent reporting. However, studies also note challenges: skill gaps in graduates, organizational resistance, and data security concerns. Conclusions: Digital transformation substantially redefines accounting practice. The review highlights theoretical contributions (integrative frameworks of technology and accounting roles) and practical implications (curriculum redesign, workforce upskilling). We outline clear future research directions, such as empirical validation of the proposed framework across diverse contexts and exploration of under-studied areas (e.g., blockchain’s impact, ethical considerations).
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Muhammad Qomaruddin Ridwan; Rulyanti Susi Wardhani; Alim Bahri; Darus Altin; Karmawan Karmawan; Alfiany Alim Imro'ah
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28133

Abstract

This study examines the impact of digitalization on the financial performance of small and medium-sized enterprises (SMEs) by comparing key performance indicators—Return on Assets (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), and Profit Margin (PM)—before and after digital adoption. Using a sample of 275 SMEs, descriptive statistics and Wilcoxon tests (paired and one-sample) were employed to evaluate changes in financial outcomes. The results indicate significant improvements in ROA, ROE, and PM following digitalization, while TATO remained stable, suggesting that digitalization’s benefits are most immediate in profitability rather than operational efficiency. These findings reinforce the role of digital tools as strategic enablers of SME performance, emphasizing their contribution to cost management, financial transparency, and market expansion. The study offers practical recommendations for SMEs and policymakers to accelerate digital transformation and highlights avenues for future research, including sector-specific analysis, longitudinal studies, and cross-country comparisons.
Co-Authors Alim Bahri Asrie Dyah Darus Altin Endah Arum Wangi Karmawan Karmawan Mildazani Muhammad Qomaruddin Ridwan Ray Gucchi, Anjaka Rulyanti Susi Wardhani Sheilla Amanda Putri Sheilla Amanda Putri Sriayu Saputri Situmeang