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All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Creative Power and Ambition (JCPA)
Sutarni
Universitas Amikom Yogyakarta, Indonesia
Economics, Econometrics & Finance

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The Impact of Accounting Software Use on Financial Report Efficiency Sutarni; Sukriyah; Budiandru; Loso Judijanto; Gema Ika Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5305

Abstract

The rapid development of information technology has encouraged organizations to transition from manual accounting systems to digital platforms to improve accuracy, speed, and decision-making quality. However, the adoption of such systems remains uneven, particularly among SMEs in developing countries. This study aims to analyze how accounting software influences financial reporting efficiency and to identify factors affecting its effective implementation. This research employs a qualitative approach using a literature review method, drawing on secondary data from academic journals, books, and credible reports. Data were collected through systematic documentation and analyzed using content analysis techniques to synthesize relevant findings. The results indicate that accounting software significantly enhances reporting efficiency by automating processes, reducing errors, and accelerating report generation. Additionally, it improves cost efficiency and resource utilization. However, the effectiveness of implementation depends on human resource competence, organizational support, and technological readiness. Challenges such as high initial costs and limited digital literacy remain critical barriers. The study implies that organizations should adopt a comprehensive approach by combining technological investment with human resource development and organizational support.
The Effect of Solvency Ratio, Liquidity Ratio, and Inflation on the Financial Performance of Banking Companies Listed on the Indonesia Stock Exchange for the Period 2022–2025 Ayunda Rahmadani; Sutarni
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

This study aims to empirically examine the effect of the Solvency Ratio (CAR), Liquidity Ratio (LDR), and Inflation on Financial Performance (ROA) in banking companies listed on the Indonesia Stock Exchange during the 2022-2025 period. The phenomenon underlying this research is that high solvency and liquidity ratios in banking are not always followed by optimal improvements in financial performance, reinforced by inconsistent findings in previous studies. This research is a quantitative study with an associative approach using secondary data. The sample was selected using a purposive sampling technique, resulting in 29 banking companies with 116 initial observations. The data analysis technique used is multiple linear regression analysis with the assistance of SPSS version 26, including classical assumption tests, hypothesis testing (t-test and F-test), and the coefficient of determination test. The results show that the Solvency Ratio (CAR) has no significant effect, while the Liquidity Ratio (LDR) has a positive and significant effect on Financial Performance (ROA). Inflation has no significant effect, but simultaneously, the three variables significantly affect Financial Performance (ROA) with an explanatory power of 8.8%. These results are expected to serve as an evaluation for banking management, a consideration for investors, and a reference for future researchers.
Co-Authors Ayunda Rahmadani Budiandru Gema Ika Sari Loso Judijanto Sukriyah