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All Journal Jurnal Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma SEIKO : Journal of Management & Business Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Science of Management Jambura Accounting Review Atma Jaya Accounting Reseach (AJAR) Jurnal Ilmiah Edunomika (JIE) Cakrawala Repositori Imwi Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Cakrawala Ilmiah Economic Reviews Journal Journal of International Conference Proceedings Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Diversity Logic Journal Multidisciplinary Journal of Islamic Digital Economics and Management Mopolayio : Jurnal Pengabdian Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Mahasiswa Akuntansi International Journal of Technology and Education Research Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary Science and Applied Research (IJOMAS)
Sahmin Noholo
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Diversity Logic Journal Multidisciplinary

 1 
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.
PERCEPTIONS AND COMPETENCY READINESS OF ACCOUNTING STUDENTS IN EMBRACING DIGITAL FINANCIAL ACCOUNTING: A MIXED METHODS CASE STUDY Ismail, Juniaty; Noholo, Sahmin; Abdullah, Fony
DIVERSITY Logic Journal Multidisciplinary Vol. 3 No. 2 (2025): September: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v3i2.147

Abstract

Background. The advancement of digital technology has transformed accounting practices from manual systems to digital platforms such as software, cloud computing, and artificial intelligence. This shift requires accounting students to master both conceptual knowledge and digital competence in line with current industry needs. Research Purpose. This study aims to describe accounting students’ perceptions of digital financial accounting implementation and examine their competency readiness, particularly within the local context of Gorontalo, a region underrepresented in accounting education research. Research Method. A mixed-methods case study design was employed, involving 13 higher education accounting students as respondents. Quantitative data were collected through a questionnaire based on the constructs of the Technology Acceptance Model (TAM), the Technology Readiness Index (TRI), and the Unified Theory of Acceptance and Use of Technology (UTAUT), combined with digital competency indicators. Descriptive statistics calculated the mean, median, and standard deviation, while qualitative data from essay responses were analyzed thematically to identify key patterns. Findings. Most students perceive digital accounting as beneficial in improving learning efficiency (mean = 4.07). However, aspects of digital competence, including content creation and data security, remain moderate (mean = 3.0–3.3). Essay responses indicate optimism, hands-on practice, and data protection issues. Conclusion. An initial understanding of accounting students’ perceptions and readiness for digital transformation in Eastern Indonesia serves as a foundation for developing accounting curricula emphasizing digital competence and practical application.
Co-Authors Abas, Riskiyanto Abdullah, Fony Adi R. Manggi Afandi, Ikrar Amir Lukum, Amir Ammara, Yasmin Ardelia Anwar, Fitria Arham, Amir Ayu R Wuryandini Ayu Rakhma Wuryandini Bakari, Rizkam Syamsudin Biki, Fathrisya Nur Handayani Cintya Azhari Rauf Damity, Fatmawaty Denis D. Naru Dinda Fadhila Rahim Dungga, Meriyana F. Dunggio, Yolanda Bina Fardhan M Nur Poloalo Fatma Ishak Fatmawaty Damity Fitri Nurhayati M Fitriyanti B. Tahir Fityan Halid Gaffar, Gaffar Giman, Devi Gufran Djalali Hapsa Yasin Hapsawati Taan Hasan Abdullah Kilo Hasni Musa Hatibae, Almaida Herlina Pakaya Hiola, Yustina Hulungo, Sri Noviyanti Hunowu , Putri Rahmawati Husain, Fauziah Ibnu Hadi Bidja Ibrahim, Zumran Ikrar Afandi Imran Rosman Hambali Isna Ahmad Ivan Rahmat Santoso Juniaty Ismail Karim, Andriyawan Laksmi Dewi Sari Lihawa, Nur Indah Pratiwi Lukman Pakaya Mahdalena Mahdalena mattoasi mattoasi Mattoasi, Mattoasi Melia Mentari Rizki Sawitri Pilomonu Merlinda Musa Mohammad Agung Tuki Mosii, Sartika Mubarak, Muhammad Muhammad Mubarak Muliyani Mahmud Mursalim, Rajul Murslim, Rajul Musa, Hasni Mutia Maulita Anggraeni Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Ni Ketut Raka Ni Ketut Raka Nilawaty Yusuf Niswatin Nur Tiyas Abdul Rahim Nurmillah N Ali Nurul Fatinah Nur’azizah Bungalo Nusi, Widyawati Pakaya, Lukman Polapa, Melisa Putri Sinto Pratiwi, Iis Putri Patricia Lausupu Riby Tri Hamdoko Rio Monoarfa Rusliyanto Rusman Rusman, Rusliyanto Safitri, Pila Salmi Qauly K. Pakaya Salzabila, Shabrina Samsul, Moh Setiowati, Desi Siti Pratiwi Husain Surya Handrisusanto Ahmad Tahir, Fitriyanti B. Tiara Abdurahman Tiara Abdurahman Tri Handayani Amaliah Tuli, Hartati Umar, Rahmawati Usman Usman Usman Usman Victorson Taruh Wahid, Yusuf Abdul Yulinda Djasman Lameo Yusina, Nona Yuyanti Rahman Zain, Andriani A. Zulkifli Bokiu