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All Journal Socious Journal Dhana
Nuriyah Hanik Fatikhah
Universita Sebelas Maret
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Algorithmic Accounting: When Algorithms Take the Role in Accounting Decision-Making in Modern Organizations Nuriyah Hanik Fatikhah
Dhana Vol. 3 No. 2 (2026): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/a3rg0457

Abstract

The proliferation of artificial intelligence, machine learning, and algorithmic systems is fundamentally transforming accounting decision-making across modern organizations. This study examines the adoption, effectiveness, and ethical implications of algorithmic accounting systems in Indonesian corporate entities. A mixed-methods design was employed, combining a quantitative survey of 356 accounting professionals from publicly listed companies on the Indonesia Stock Exchange (IDX) with qualitative case studies of six organizations. Results demonstrate that AI/algorithmic systems have achieved substantial penetration across key accounting functions, with the highest adoption rates in financial forecasting and analytics (82.6%) and managerial decision support (74.8%). Algorithmic decision-making significantly predicted decision quality improvement (β=0.541, p<0.001), with organizations in the financial services sector exhibiting superior AI integration outcomes. However, critical challenges persist, including algorithmic bias, accountability gaps, explainability deficits, and ethical tensions in managerial accounting. The study proposes a comprehensive Algorithmic Accounting Governance Framework (AAGF) to guide organizations in deploying AI decision systems responsibly. These findings extend the literature on AI in accounting and provide practical implications for organizations, regulators, and accounting standard setters navigating the algorithmic transformation of financial decision-making.
The Influence of Social Capital on Social Mobilityof the Middle Class Society Nuriyah Hanik Fatikhah
Socious Journal Vol. 3 No. 3 (2026): Journal Socious - June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8k5zr508

Abstract

Social capital encompassing trust, social networks, and cooperative norms is widely recognized as a crucial yet unevenly distributed resource that shapes individuals' capacity for upward social mobility. This study investigates how different dimensions of social capital, specifically bonding, bridging, and linking capital, influence the social mobility trajectories of the middle class in contemporary society. Drawing on a systematic literature review and synthesis of quantitative and qualitative empirical evidence from diverse national contexts, including Indonesia, the United States, Brazil, Kenya, and Chile, this research maps the mechanisms through which social capital facilitates or constrains middle-class advancement. Three analytical pathways are identified: network-based opportunity access, educational capital conversion, and institutional trust as a mobility enabler. Findings reveal that bridging social capital cross-class heterogeneous networks demonstrates the strongest association with upward mobility, while bonding capital primarily serves stabilizing and resilience functions. Linking capital, representing access to institutional power, is shown to be critical but highly unequally distributed. This study contributes novelty by synthesizing multi-country evidence within a unified three-dimensional social capital framework, offering policy implications for expanding social capital access among aspiring middle-class populations.
Viral Culture as a Court of Public Opinion: A Socio-Technical Analysis of Digital Vigilantism and Institutional Pressures Nuriyah Hanik Fatikhah
Socious Journal Vol. 3 No. 3 (2026): Journal Socious - June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/kzmrqk13

Abstract

The rise of viral culture on social media has fundamentally reshaped the formation of public opinion, creating what can be conceptualized as a “court of public opinion” in which individuals and institutions are collectively judged outside formal legal frameworks. This study aims to analyze how viral culture constructs public judgment through the interaction of algorithmic systems, emotional engagement, and participatory digital behavior. This research employs a qualitative approach using a systematic literature review (SLR) of peer-reviewed studies published between 2021 and 2026. Data were analyzed through thematic synthesis focusing on algorithmic amplification, emotional contagion, user participation, and institutional responses to viral events. The findings reveal that viral culture operates through interconnected mechanisms in which algorithmic visibility determines content exposure, emotional reactions accelerate diffusion, and participatory audiences reinforce collective moral evaluation. These processes produce significant consequences such as digital vigilantism, public shaming, cancel culture, and institutional pressure, where legal and political systems often respond reactively to viral public opinion. The study concludes that viral culture functions as a socio-technical judicial system that transforms social media into an informal court of public opinion, where visibility and emotional intensity often outweigh procedural justice. This phenomenon highlights the growing tension between digital publics and formal institutions in contemporary society.
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