Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Scripta Economica: Journal of Economics, Management, and Accounting Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Sari Rahayu
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Digital Accounting Transformation to Enhance Efficiency, Accuracy, and Competitiveness in the Modern Era Sari Rahayu; 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: 10.65310/34knpy25

Abstract

Digital transformation has fundamentally reshaped the role of accounting within modern organizations, positioning accounting systems as strategic instruments that support operational performance, information quality, and competitive sustainability. This study aims to analyze the role of digital accounting transformation in enhancing operational efficiency, financial information accuracy, and corporate competitiveness in the contemporary business environment. The research employs a non-empirical qualitative design based on a systematic literature review approach. Relevant literature was collected from scholarly databases and analyzed using an integrative thematic synthesis framework to identify recurring patterns, conceptual relationships, and emerging trends. The findings indicate that digital accounting technologies, including cloud-based systems, integrated accounting information systems, financial technologies, and automated reporting mechanisms, significantly improve operational efficiency through process optimization and reduced administrative complexity. The analysis further reveals that digitalization enhances the accuracy, consistency, transparency, and reliability of financial information by strengthening data validation and reporting controls. Competitive advantage emerges through improved decision-making quality, organizational adaptability, innovation capability, and responsiveness to market dynamics. The study concludes that digital accounting transformation functions as a strategic organizational capability that generates sustainable value when technological integration is aligned with managerial objectives and long-term business strategy.  
Peran Audit Siklus Ekuitas dalam Mencegah Manipulasi Laporan Keuangan pada Era Transformasi Digital Perusahaan Sari Rahayu; Muhammad Anugrah; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/k80x0e81

Abstract

This study examines the role of equity cycle auditing in preventing financial statement manipulation amid corporate digital transformation. The increasing adoption of digital accounting systems and integrated financial technologies has enhanced efficiency while simultaneously introducing new risks related to data manipulation, system vulnerabilities, and governance challenges. Equity accounts represent owners’ interests and are therefore highly sensitive to misstatements, making effective auditing essential for ensuring financial reliability. This research adopts a descriptive qualitative approach by analyzing relevant literature, regulatory reports, and prior empirical studies to explore how equity cycle audits contribute to transparency, risk control, and fraud prevention. The findings indicate that equity cycle auditing strengthens financial statement reliability through substantive testing of equity transactions, evaluation of digital internal controls, and the use of audit technologies such as data analytics. Furthermore, effective equity audits support corporate governance by reducing moral hazard and reinforcing stakeholder trust. Despite challenges arising from technological complexity and human resource limitations, strategic audit strengthening, regulatory support, and continuous auditor competency development remain crucial to sustaining credible financial reporting in the digital era.
Co-Authors masyhuri masyhuri Muhammad Anugrah