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All Journal Scripta Economica: Journal of Economics, Management, and Accounting Prosperia: Journal of Economic Development, Accounting, and Global Markets
Nur Fadila Salju
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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The Role of Digital Technology in the Transformation of Modern Accounting Practices Nur Fadila Salju; Masyhuri Masyhuri
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ktat6c19

Abstract

The architectural shifting of corporate disclosure mechanisms within digitalized global markets necessitates a profound re-engineering of routine transaction recording pipelines to sustain organizational survival. This investigation adopts a non empirical qualitative descriptive approach utilizing a rigorous systematic literature review design to examine the multi dimensional impact of digital technology adoption on contemporary financial frameworks. The analytical model relies on a multi layered qualitative synthesis technique to evaluate the underlying causal relationships between automated processing platforms, professional role adjustments, and internal control vulnerabilities. The findings indicate that while advanced cloud networks and robotic automation maximize processing efficiency, they actively force human practitioners to discard routine mechanical roles and assume high level advisory positions. Furthermore, the implementation of decentralized blockchain architectures and cognitive auditing tools embeds continuous anomaly tracking directly into governance frameworks, significantly reducing corporate fraud risks while simultaneously introducing system dependency variables. This study concludes that long term corporate resilience depends on the strategic alignment between advanced technological infrastructure and mature human resource capabilities.  
Kualitas Prosedur Audit Siklus Aset Tetap dan Implikasinya terhadap Deteksi Salah Saji Material Sukmawati Sukmawati; Nur Fadila Salju; 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/b675f221

Abstract

This study discusses the importance of audit procedure quality in the fixed asset cycle as a determining factor in the auditor's success in detecting material misstatements in financial statements, given that fixed assets are accounts that are prone to estimation errors, recording inaccuracies, and internal control weaknesses. The research method used is descriptive qualitative with a literature study approach, where data is obtained through searching national and international journals published in the last ten years that are relevant to fixed asset audits, material misstatements, and the effectiveness of audit procedures, then analyzed using content analysis techniques to identify patterns and key findings. The results of the study show that the quality of audit procedures, especially those covering physical verification, document reconciliation, accounting estimate evaluation, and substantive testing, has a significant effect on the auditor's ability to detect material misstatements, especially in environments with high governance risks. The discussion shows that auditor competence, internal control effectiveness, and external governance conditions determine audit effectiveness. This study concludes that the implementation of robust, risk-based audit procedures improves the reliability of financial statements and strengthens stakeholder confidence.
Co-Authors masyhuri masyhuri Sukmawati Sukmawati