Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JAKBS
Siti Aisah
Jurusan Akutansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Kontribusi Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Perusahaan Siti Aisah; Lisa Maharani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i4.2301

Abstract

This study aims to determine how the implementation of Accounting Information Systems can affect a company's performance. Accurate and fast information from information systems significantly simplifies the company's decision-making and problem-solving processes. Information Systems allow for increased work efficiency, accelerated financial reporting processes, and support more accurate strategic decisions. The method used in this study is Systematic Review with the PRISMA approach, which involves searching, selecting, evaluating quality, and synthesizing data from relevant literature. The results of this study indicate that the success of AIS implementation is greatly influenced by factors such as technology quality, employee training, and management support. This study is expected to provide insight to optimize the role of AIS as an important instrument to improve company competitiveness in the digital era.
Sustainability Report Dari Perspektif Teori Stewardship Zul Azmi; Natasha Nadira Putri; Siti Aisah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4108

Abstract

This study aims to examine the application of Stewardship Theory in sustainability research, particularly in explaining management commitment to sustainability practices and corporate reporting. This study employs a Systematic Literature Review (SLR) method based on the PRISMA guidelines by reviewing relevant scholarly articles published between 2020 and 2025. Eight selected articles were thematically analyzed to identify dominant discussion patterns, theoretical perspectives, and contextual factors influencing the application of Stewardship Theory in sustainability reporting and integrated reporting. The findings indicate that Stewardship Theory is widely used to explain long-term orientation, collective values, and ethical responsibility of management in supporting sustainability practices. In addition, the quality and consistency of sustainability reporting are influenced by corporate governance, management commitment, stakeholder pressure, and regulatory frameworks. This study confirms that Stewardship Theory is a relevant theoretical framework for explaining long-term-oriented corporate sustainability practices.
Co-Authors Lisa Maharani Natasha Nadira Putri Zul Azmi