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All Journal Journal of Islamic Contemporary Accounting and Business
Aristanti Widyaningsih
Universitas Pendidikan Indonesia-Indonesia
Economics, Econometrics & Finance

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Accounting System Evolution in Emerging and Transition Economies: A Comparative Analysis of Indonesia and Uzbekistan Abdimuradov Shohjahon Olimjon oʻgʻli; Aristanti Widyaningsih; Tony Heryana; Yusupov Komaliddin Bakhtiyor Ugli
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.568

Abstract

This study provides a comprehensive qualitative comparative analysis of the accounting systems and financial reporting frameworks in Indonesia and Uzbekistan. Grounded in Institutional Theory and Economic Determinism Theory, this paper examines how an emerging market giant, Indonesia, and a high-growth transition economy, Uzbekistan, navigate global pressures for accounting harmonization. Utilizing a four-pillar analytical framework comprising regulatory architecture, corporate IFRS convergence, public sector accrual accounting, and SME bookkeeping practices the findings reveal fundamental structural divergences. Indonesia enforces a professionally led, gradualist approach featuring a multi-tiered framework (SAK/IFRS, SAK EP, PSAK Syariah, SAK EMKM) with continuous technical updates (e.g., PSAK 72, 73, and 1) to protect its deep capital markets. Conversely, Uzbekistan executes a state-driven, top-down accelerated transition under presidential decrees (Resolution No. PP-4611), mandating direct IFRS compliance for large taxpayers, state-owned enterprises, and commercial banks while retaining National Accounting Standards (NAS) for general entities. Despite these diverging corporate trajectories, both nations face parallel institutional frictions in public sector accrual implementation due to deeply rooted traditions of centralized control, alongside shared SME bottlenecks characterized by tax-driven bookkeeping dependencies and severe human capital constraints. This paper contributes to international accounting literature by illuminating how macroeconomic scale and institutional history shape accounting evolution in developing and transition economies.
Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises Abdimurodov Ulugbek Olimjonovich; Aristanti Widyaningsih; Tony Heryana; Yusupov Komaliddin Bakhtiyor Ugli
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.569

Abstract

This research investigates how accounting documents function within financial oversight across organizations in Uzbekistan, applying a qualitative methodology through direct interviews with financial experts. The outcomes reveal that although financial statements are regularly compiled to fulfill legal regulations, their functional application in strategic financial administration differs significantly. Core obstacles involve restricted managerial participation, difficulties in interpreting intricate financial metrics, and a lack of cross-departmental teamwork. Contributors also stressed the necessity for enhanced training and simpler reporting layouts. This inquiry emphasizes the significance of organizational culture and communication in driving the efficacy of financial reporting, demonstrating that formal frameworks alone remain inadequate absent supportive behavioral routines. These insights add to the literature concerning management control inside transitional economies while delivering actionable suggestions to elevate financial governance in Uzbekistan.
Human Resources Accounting: A Systematic Literature Review and Bibliometric Analysis Yayat Sudaryat; Aristanti Widyaningsih; Denny Andriana
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.670

Abstract

Several decades of scholarship have explored Human Resources Accounting, yet comprehensive and in-depth investigations into this critical topic remain relatively scarce. To address this gap, the present study undertakes a systematic literature review and bibliometric analysis of existing empirical research. Utilizing the Systematic Literature Review methodology, a total of 1,974 relevant publications were retrieved from the Scopus database, covering the period from 1972 through the evaluation cutoff date of November 10, 2025. The compiled data were subsequently evaluated using VOSviewer software. The primary findings indicate that research on Human Resources Accounting is still sparse in developing regions, as prior studies have predominantly concentrated on developed nations such as the United States. Consequently, future investigations are strongly encouraged to focus on emerging economies while simultaneously integrating various valuation methodologies including historical cost, replacement cost, opportunity cost, and economic value approaches into the broader conceptual framework of Human Resources Accounting. Certain limitations must be acknowledged, notably the reliance exclusively on the Scopus database, which suggests that subsequent studies could improve generalizability by incorporating additional repositories. From a practical perspective, this research supplies a structured framework for identifying, quantifying, and reporting the value of human assets while reaffirming employees as vital organizational resources. On a social level, robust accounting practices foster a supportive workplace culture, boost employee well-being and engagement, and effectively mitigate turnover rates, thereby serving as a vital mediator connecting human resource management with corporate operational efficiency in the face of global competition.
Co-Authors Abdimuradov Shohjahon Olimjon oʻgʻli Abdimurodov Ulugbek Olimjonovich Denny Andriana Tony Heryana Yayat Sudaryat Yusupov Komaliddin Bakhtiyor Ugli