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All Journal Media Mahardhika Jurnal Riset Akuntansi Aksioma Economics and Digital Business Review VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Diversity Logic Journal Multidisciplinary JAS (Jurnal Akuntansi Syariah)
Husain, Fauziah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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A SYSTEMATIC LITERATURE REVIEW ON THE DEVELOPMENT TRENDS IN MANAGEMENT ACCOUNTING RESEARCH Husain, Fauziah; Dungga, Meriyana F.; Noholo, Sahmin
DIVERSITY Logic Journal Multidisciplinary Vol. 2 No. 3 (2024): December: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v2i3.97

Abstract

Background. The emergence of digital tools, such as data analytics and automation, enhances decision-making, aligns with sustainability, and supports strategic goals, especially in the context of achieving Sustainable Development Goals (SDGs) Research Purpose. The study aims to provide a comprehensive analysis of the developmental trends in management accounting by systematically reviewing recent literature. This review focuses on identifying key trends, existing gaps, and emerging themes to establish a framework for future research in this evolving field. ResearchMethod. Using a systematic literature review (SLR) approach, the research includes journal articles, conference proceedings, and reports published over the past decade. Articles were selected based on relevance to management accounting and sorted by topic, findings, and theoretical contributions. Findings. Key trends in management accounting include the integration of digital technology (e.g., AI, blockchain) for efficiency, accuracy, and improved decision-making, alongside a strong focus on environmental sustainability. The study also found significant interest in sustainability management practices, particularly regarding their role in meeting SDGs and enhancing corporate performance Conclusion. Management accounting is increasingly shaped by digitalization and sustainability imperatives. Technologies like AI and blockchain are reshaping data accuracy and efficiency, while sustainability practices encourage responsible business practices.
TRANSPARANSI DAN AKUNTABILITAS DALAM LAPORAN KEUANGAN PEMERINTAH KOTA GORONTALO 2021-2023 Husain, Fauziah; Guhung, Hisantiawati; Jerita, Nurlian; Dai, Nur Hikmah; Rahim, Ziamudin Gustia
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study examines the implementation of transparency and accountability in the financial statements of the Gorontalo City Government during the 2021-2023 period. This study is important considering the strategic role of transparency and accountability in realizing good governance and increasing public trust in state financial management. This study uses a qualitative descriptive approach by conducting an exploratory study of literature and data collection techniques using literature studies. Secondary data was obtained from previous research journals through Google Scholar. The results of the analysis show that the Gorontalo City Government's financial statements show a positive trend in terms of transparency and accountability. Regional financial independence has increased, with the ratio of PAD to total revenue reaching 23.66% (2021), 27.58% (2022), and 26.87% (2023). There has been a shift in spending priorities from operating expenditure to capital expenditure, indicating a focus on infrastructure development and fixed assets. The study highlights several factors that affect transparency and accountability, such as political engagement, legal and regulatory frameworks, and the quality of resources. Increased transparency and accountability requires comprehensive measures, including increased public involvement in the budgeting and oversight process, as well as strengthening the legal and regulatory framework governing regional financial management.
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DI KABUPATEN GORONTALO Husain, Fauziah; Mukrima, Hardianti
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

The purpose of this study is to evaluate how the implementation of Government Regulation No. 71 of 2010 regarding accrual-based Government Accounting Standards (SAP) in Gorontalo Regency impacts the quality of financial reports presented. This research employs a library research method, gathering data from various sources such as journals, books, and official government documents. It is hoped that this study will provide information to the public and the Regional Device Organization (SKPD) about how SAP influences the quality of financial reports. The findings indicate that although accrual-based SAP improves the quality of financial reports, there are several issues encountered during its application in Gorontalo Regency. Consequently, plans and strategies are needed to address these existing problems.
Peran Audit Internal Dalam Meningkatkan Akuntabilitas Keuangan Pemerintah Husain, Fauziah; Khairunnisa, Khairunnisa; Sari, Nur Indah Permata
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1596

Abstract

Internal audit plays an important role in improving financial accountability and transparency in the government sector and public companies. Through its oversight function, internal audit ensures regulatory compliance and identifies potential risks in financial management. This study examines the role of internal audit in strengthening financial transparency and accountability, as well as the challenges faced in its implementation. In the era of globalization and technological development, internal audit is increasingly crucial in preventing budget abuse and maintaining the integrity of public finances. This research uses a qualitative method with a literature study approach and descriptive analysis. Data were collected from academic journals, audit reports, relevant regulations, and interviews with internal auditors and financial experts. Internal audit has proven to play an important role in ensuring regulatory compliance and reducing the risk of budget abuse. However, several key challenges remain, such as limited auditor resources, organizational resistance to transparency, and suboptimal technology adoption. Therefore, future research could focus on: (1.) Strategies to improve internal auditor competency and independence across industry sectors and (2.) Comparative studies of internal audit implementation between the public and private sectors to identify best practices in improving financial transparency and accountability.
PERAN TEKNOLOGI DALAM MENINGKATKAN EFISIENSI SYSTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH KABUPATEN GORONTALO Husain, Fauziah; Buliide, Adhar; Djauhari, Fingkan; Aminarti, Dini; Latada, Sri Melda
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1328

Abstract

This study explores the role of technology in improving the efficiency of the financial accounting system of the Gorontalo District Local Government. Using a descriptive approach and qualitative analysis, the study collected data through a literature review, interviews with local government officials, observations, and document analysis. The results demonstrate that technologies such as e-accounting, cloud computing, and big data positively impact regional financial management by increasing transparency, accuracy, and the efficiency of financial reporting. Implementing a cloud-based accounting system in Gorontalo Regency accelerated the preparation of financial reports and reduced recording errors. Additionally, information technology encourages public participation in overseeing budget use. These findings underscore the importance of continued investment in technology and human resource training to promote more effective local financial governance.
Tinjauan Literature tentang Pengembangan Penelitian Intelectual Capital Mustafa, Muh Sabir; Husain, Fauziah
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.967

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi, mengelompokkan dan mengklasifikasikan penelitian tentang Intellectual Capital. Penelaahan pengembangan penelitian tentang Intellectual Capital didasarkan pada 21 jurnal yang diterbitkan dalam database jurnal akademik Emerald pada tahun 2017 dimana "Intellectual Capital" sebagai kata kunci. Melalui tinjauan literatur, penelitian ini menyajikan analisis pengembangan penelitian Intelektual capital dan mengemukakan 7 (tujuh) penelitian tentang pengembangan IC, 4 (empat) penelitian yang menunjukkan dimensi IC dan 10 (sepuluh) penelitian tentang hubungan IC dengan beberapa variabel. Penelitian ini memiliki keterbatasan pada penggunaan jurnal, karena hanya memilih artikel yang publikasi di Emerald di tahun 2017 sehingga penelitian ini masih dapat dikembangkan lebih lanjut. Adapun implikasi dari penelitian ini adalah terbentuknya pengembangan penelitian yang dapat ditindaklanjuti. Penelitian ini menyajikan tinjauan literatur dengan mengklasifikasikan perkembangan intellectual capital, dimensi yang sering digunakan dalam penelitian intellectual capital dan hubungan Intellectual Capital dengan variabel keuangan dan non keuangan.
Exploring The Meaning Of Islamic Accounting Courses For Students: A Phenomenological Approach Husain, Fauziah; Aisyah, Mitra Riani; Musa, Nurain
JAS (Jurnal Akuntansi Syariah) Vol 8 No 1 (2024): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i1.1786

Abstract

This research aims to explore the meaning of Islamic accounting courses for students. This qualitative research uses an interpretive paradigm and a transcendental phenomenological approach. The data source uses primary data with observation and interview data collection techniques, where the research informants are 20 students who have programmed Islamic accounting courses in the Islamic accounting study program at IAIN Sultan Amai Gorontalo. Before data analysis is carried out, a data validity test consists of credibility, dependability and confirmability tests. This research shows that learning Islamic accounting courses must focus on developing student competencies, optimizing business processes, and developing Islamic accounting applications. This research can contribute to developing academic literature on Islamic accounting by expanding understanding of the effectiveness of learning models on students' understanding of Islamic accounting courses. This research can contribute to universities improving and enhancing Islamic accounting learning models, making them more relevant and valuable for students in the world of work.
Co-Authors Aisyah, Mitra Riani Aminarti, Dini Buliide, Adhar Dai, Nur Hikmah Djauhari, Fingkan Dungga, Meriyana F. Guhung, Hisantiawati Jerita, Nurlian Khairunnisa Khairunnisa Latada, Sri Melda Mukrima, Hardianti Musa, Nurain Mustafa, Muh Sabir Rahim, Ziamudin Gustia Sahmin Noholo Sari, Nur Indah Permata