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All Journal Jurnal Ilmiah ASET International Journal of Economics and Management Research
Muhammad Faiz Hardiansyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Ontologi Laba: Dari Angka Akuntansi ke Realitas Sosial Muhammad Faiz Hardiansyah; Syahriar Abdullah
Jurnal Ilmiah Aset Vol. 28 No. 1 (2026): Jurnal Ilmiah ASET Vol. 28 No. 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.28.1.263

Abstract

This paper examines the ontological status of profit in accounting by addressing a fundamental philosophical question: does profit exist as an objective economic reality, or is it primarily a social construct produced through accounting practices? Using a qualitative literature review, this study synthesizes seminal and recent accounting scholarship on realism, interpretivism, performativity, and critical realism. The analysis shows that profit cannot be understood solely as a neutral reflection of underlying economic facts. Rather, profit is shaped by accounting conventions, institutional settings, and social interpretations that determine how economic events are recognized, measured, and communicated. At the same time, profit is not merely fictional, because once reported, trusted, and used, it produces real consequences for managerial decisions, investor judgments, organizational legitimacy, and public policy. Thus, profit should be understood as a conceptually constructed yet socially real phenomenon with performative and causal effects. This ontological perspective broadens the role of accounting from a technical measurement tool to a social mechanism that participates in shaping economic reality, accountability, and power relations in contemporary society.
Implementation and Benefits of Digital Accounting for the Development of Creative Industry MSMEs in Surakarta City Syahriar Abdullah; Atik Lusia; Dwinanda Ripta Ramadhan; Muhammad Faiz Hardiansyah; Muhammad Sultan; Dinda Mutiara Astuty; Audita Karisma Jati
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.614

Abstract

This study aims to analyze the effect of digital accounting implementation on the development of micro, small, and medium enterprises (MSMEs) in the creative industry sector in Surakarta City. A quantitative approach with a cross-sectional survey design was employed. Data were collected through a closed-ended questionnaire administered to 120 MSME actors who had implemented digital accounting applications, and were analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The findings indicate that digital accounting implementation has a significant effect on MSME development. The use of digital accounting systems has been proven to improve the efficiency of financial recording, support data-driven decision-making, and enhance both managerial capacity and market expansion. The path coefficient shows a strong positive relationship between the two variables, with a contribution of 46.8% to the variance in MSME development. These findings highlight the importance of digitalization in MSME financial governance, particularly in the innovation-driven and dynamic creative industry sector. Digital accounting serves not only as an administrative tool but also as a strategic instrument to strengthen business competitiveness and sustainability. Therefore, synergy among business actors, local government, and technology providers must be strengthened to create an inclusive and sustainable digital ecosystem.
Co-Authors Abdullah, Syahriar Atik Lusia Audita Karisma Jati Dinda Mutiara Astuty Dwinanda Ripta Ramadhan Muhammad Sultan