Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Ascendia: Journal of Economic and Business Advancement Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Rahmah Nur Aqilah
Institut Agama Islam Negeri (IAIN) Bone
Economics, Econometrics & Finance

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An Analysis of The Impact of Technology on Transparency and Accountability in Financial Management in The Digital Age Rahmah Nur Aqilah; Masyhuri Masyhuri
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/g30pkh36

Abstract

The rapid advancement of digital technologies has transformed financial management practices by reshaping governance structures, monitoring mechanisms, and accountability systems across public and private organizations. This study examines the impact of technology on transparency and accountability in financial management within the context of the digital age through a qualitative literature review approach. Relevant scholarly publications published between 2021 and 2026 were systematically identified and analyzed using qualitative content analysis and thematic synthesis. The findings indicate that digital technologies, including electronic government systems, blockchain, artificial intelligence, big data analytics, and integrated financial platforms, contribute significantly to improving information accessibility, strengthening financial oversight, enhancing auditability, and supporting governance effectiveness. The analysis further reveals that technology driven accountability mechanisms facilitate continuous monitoring, risk detection, compliance management, and institutional control through automated and data driven processes. Despite these benefits, several challenges remain, including cybersecurity vulnerabilities, algorithmic opacity, regulatory uncertainty, digital capability disparities, and emerging governance complexities associated with virtual economies. The study proposes a conceptual framework linking technology adoption, governance capacity, accountability, institutional trust, and sustainable financial governance. The framework highlights the importance of balancing technological innovation with governance readiness to achieve resilient, accountable, and sustainable financial management in increasingly digital environments.
Optimalisasi Audit Siklus Persediaan Dalam Menangkal Risiko Kecurangan Dan Menjamin Keandalan Informasi Keuangan Perusahaan Dwi Aulia Afrizka; Rahmah Nur Aqilah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/z6qd4g44

Abstract

Inventory represents one of the most significant assets in a company and is highly vulnerable to fraud and material misstatement, which may undermine the reliability of financial information. This study aims to analyze the optimization of inventory cycle audits in mitigating fraud risks and ensuring the reliability of corporate financial information. The research employs a qualitative descriptive approach through an in-depth literature review of prior studies, auditing standards, and accounting theories related to inventory auditing, internal control, and audit technology. The findings indicate that an effective inventory audit cycle, supported by strong internal controls, risk-based audit approaches, and data analytics, significantly enhances the accuracy and reliability of inventory records. Proper audit procedures, including physical observation, valuation testing, and stock opname supervision, play a crucial role in detecting irregularities and preventing fraud. Furthermore, the integration of audit technology improves audit efficiency and strengthens assurance over financial reporting. The study concludes that optimizing inventory cycle audits contributes not only to fraud prevention but also to improving financial transparency, accountability, and decision-making quality within organizations.  
Co-Authors Dwi Aulia Afrizka Masyhuri Masyhuri