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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 Jurnal Ilmiah Wahana Pendidikan 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 Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Science and Education Journal Diversity Logic Journal Multidisciplinary Journal of Islamic Digital Economics and Management Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi Advances: Jurnal Ekonomi & Bisnis Indonesian Journal of Agriculture and Environmental Analytics International Journal of Technology and Education Research Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary Science and Applied Research (IJOMAS) Harmoni Economics: International Journal of Economics and Accounting
Sahmin Noholo
Unknown Affiliation
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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : diversity logic journal multidisciplinary

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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.
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 Abdullah, Fony Adi R. Manggi Afandi, Ikrar Agretta Thalia Kamba Alisyah Rahman Almuhajir Baihaqy Utina Amir Lukum, Amir Ammara, Yasmin Ardelia Amrin Andriansyah Bantu Andriani A. Zain Andriyawan Karim Anita Anita Anwar, Fitria Aprianto Saputra Mokoginta Arham, Amir Asnita Amrin Habi Ayu R Wuryandini Ayu Rakhma Wuryandini Biki, Fathrisya Nur Handayani Cintya Azhari Rauf Damity, Fatmawaty Denis D. Naru Desi Setiowati Devi Giman Dinda Fadhila Rahim Dungga, Meriyana F. Dunggio, Yolanda Bina Dwi Prastiani Ibrahim Eduart Wolok Faldaria Ahmad Fardhan M Nur Poloalo Fatma Ishak Fatma Kasim Fatmawati R Karim Fatmawaty Damity Fitri Nurhayati M Fitriana S. Salmin Fitriyanti B. Tahir Fitriyanti Kadir Fityan Halid Gaffar, Gaffar Gita Hamid Gufran Djalali Gusti Ngurah Arya Prahmana Habiba Habiba Hapsa Yasin Hapsawati Taan Hasan Abdullah Kilo Hasni Musa Hasyim Hasyim Hatibae, Almaida Hendra Pratama Danial 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 Jasmine Nadia Podungge Joanna Clarissa Jumiati Jumiati Juniaty Ismail Laksmi Dewi Sari Lihawa, Nur Indah Pratiwi Lisnawati Tunai Lukman Pakaya Made Ulandari Mahdalena Mahdalena Maimun Baode Marsanda Ponelo mattoasi mattoasi Mattoasi, Mattoasi Mayantri Yusuf Meilan Ripansa Melia Mentari Rizki Sawitri Pilomonu Merlinda Musa Moh. Fauzan Yassin Mohammad Agung Tuki Mosii, Sartika Mubarak, Muhammad Muhammad Mubarak Muliyani Mahmud Muliyani Mahmud Mursalim, Rajul Murslim, Rajul Musa, Hasni Mutia Maulita Anggraeni Mutiara Nandiva Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Nadya Sarah Amelya Nato Tobai Ni Ketut Raka Ni Ketut Raka Ni Luh Frita A Nilawaty Yusuf Nilawaty Yusuf Niswatin Nona Yusina Nuhatus Safiroh Nur Ain Rahmadani Lasena Nur Tiyas Abdul Rahim Nurhidaya Pettasolong Nurmillah N Ali Nurul Fatinah Nurul Maghfiroh Bakio Nur’azizah Bungalo Pakaya, Lukman Polapa, Melisa Putri Sinto Pratiwi, Iis Putri Patricia Lausupu Qistiatun Adilla Neu Revalina Hudja Riby Tri Hamdoko Rio Monoarfa Riskiyanto Abas Rislan R. Ali Risnawati Gobel Rizkam Syamsudin Bakari Ronald S. Badu Rusliyanto Rusman Rusman, Rusliyanto Safitri, Pila Salmi Qauly K. Pakaya Salzabila, Shabrina Samsul, Moh Shabrina Salzabila Shinta W. Abdjul Silfanawati A. Dumo Sintia Pakaya Sissylia Elvariani B Siti Hadjar Satiya Dwi Ahmad Siti Pratiwi Husain Sri Delfiyanti Djafar Sri Indriyani Rahman Sri Pebriani Mopatu Suci Rahmatia S. Umar Surya Handrisusanto Ahmad Syalwa Alya Kandusu Tahir, Fitriyanti B. Tiara Abdurahman Tiara Abdurahman Tri Handayani Amaliah Tuli, Hartati Ulati Rusmini Umar, Rahmawati Usman Usman Usman Usman Victorson Taruh Vidya Vanessa Toloh Virna Bahu Wahid, Yusuf Abdul Wahyuni Pakaya Wahyuni Rahman Widyawati Nusi Yezha Aulia Makalalag Yulinda Djasman Lameo Yusuf Abdul Wahid Yusuf Abdul Wahid Yuyanti Rahman Zein Luadu Zulkifli Bokiu