Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Ekonomi dan Bisnis
Desi Ratna Dewi
Universitas Negeri Makassar, Indonesia
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Bridging the Gap: A Scoping Review of Carbon Accounting Implementation in Indonesia Nurul Emil Safitri; Desi Ratna Dewi; Dini Kamilia Salma
Jurnal Dinamika Ekonomi & Bisnis Vol. 23 No. 2 (2026)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v23i2.10139

Abstract

This study aims to map the extent to which the concept and practice of carbon accounting have been implemented in Indonesia, covering the dimensions of regulation, the public sector, and the corporate sector, and to compare them with international frameworks and standards. This study employs a scoping review approach by examining laws and regulations, institutional documents, accounting standards, and scientific articles discussing carbon accounting in Indonesia. The research process follows the PRISMA Extension for Scoping Reviews (PRISMA-ScR), consisting of identification, screening, eligibility assessment, and thematic analysis. The results show that Indonesia has a legal and institutional basis that supports the implementation of carbon accounting, mainly through the Carbon Economic Value policy and carbon tax. However, implementation in the public sector is still limited to the measurement and administrative reporting stage, while in the corporate sector, carbon emission disclosure remains voluntary, methodologically diverse, and strongly influenced by firm characteristics such as profitability, firm size, leverage, and corporate governance. The findings provide an overview for regulators, accounting standard setters, and businesses regarding the implementation gaps in carbon accounting that need to be strengthened through standard harmonization, data integration, and institutional capacity building.
ERP and Accounting Information Systems in Higher Education: A Scoping Review Arif Rahman Hasdik; Nurul Emil Safitri; Desi Ratna Dewi
Jurnal Dinamika Ekonomi & Bisnis Vol. 23 No. 2 (2026)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v23i2.10142

Abstract

This study maps the research landscape on Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS) in higher education, covering both institutional implementation and the use of ERP/AIS as learning objects in accounting and information systems curricula. A scoping review was designed following the Arksey and O’Malley framework and reported in line with the PRISMA-ScR guideline. ScienceDirect, Scopus (through the Watase Uake platform), and Lens.org were searched for journal articles published between 2015 and 2026, which identified 390 records. After removing 86 duplicates, 304 unique records were screened on titles and abstracts by a single reviewer against predefined criteria, and 50 records were retained for the evidence map; no full-text screening or critical appraisal was undertaken. The retained records form four clusters: administrative ERP implementation and critical success factors (27 records), user acceptance and system success (11), ERP/AIS as learning objects (10), and emerging technologies including generative AI (2). Annual output was low and fluctuated between 1 and 7 records without a sustained upward trend. Among the 37 records naming a study context, the Middle East and South Asia were the most frequent (19 records) and Southeast Asia appeared in three; survey-based designs were the most common single design (17 of 50 records) but dominated only the user-acceptance cluster, and no abstract reports a longitudinal design. By placing the administrative-managerial and learning-pedagogical streams in one evidence map, this review identifies a fragmented field and highlights gaps in longitudinal evidence, graduate outcomes, and Southeast Asian contexts, including Indonesia.
Co-Authors Arif Rahman Hasdik Dini Kamilia Salma Nurul Emil Safitri