Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Luxury: Landscape of Business Administration
Fifi Puspita
Universitas Riau, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Stakeholders’ Perspectives on Banking Support and Digital Accounting Adoption in the Palm Oil Industry Harry Patuan Panjaitan; Nicholas Renaldo; Achmad Tavip Junaedi; Nyoto Nyoto; Jahrizal Jahrizal; M Dalil; Dodi Sofyan Arief; Fifi Puspita; Rebecca La Volla Nyoto; Kristy Veronica
Luxury: Landscape of Business Administration Vol. 3 No. 2 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i2.135

Abstract

This study aims to investigate how stakeholders, including palm oil enterprises, smallholder cooperatives, banking institutions, and regulators, perceive the role of banking support in facilitating or hindering the adoption of digital accounting systems. This study employs a qualitative exploratory design to capture the diverse perspectives of stakeholders on the role of banking support in facilitating digital accounting adoption within the palm oil industry. A purposive sampling strategy will be employed to ensure participants possess direct experience with either banking support or digital accounting adoption. Data will be analyzed using thematic analysis. Interview transcripts, focus group notes, and documents will be coded inductively and deductively, guided by the research questions. The findings reveal that banks are not merely providers of financial capital but also act as institutional gatekeepers that shape reporting practices and encourage digital transformation. Larger enterprises view digital accounting as a strategic tool for efficiency and compliance, while smallholders often see it as a burdensome requirement.
Co-Authors Achmad Tavip Junaedi Dodi Sofyan Arief Harry Patuan Panjaitan Jahrizal Kristy Veronica M Dalil Nicholas Renaldo Nyoto Rebecca La Volla Nyoto