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All Journal Jurnal Pendidikan Akuntansi Indonesia Journal of Business & Banking Infestasi Jurnal Terapan Abdimas E-Dimas: Jurnal Pengabdian kepada Masyarakat AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi AFRE Accounting Financial Review Assets: Jurnal Akuntansi dan Pendidikan Journal of Education Technology JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Bisnis dan Kewirausahaan Jurnal Entrepreneur dan Entrepreneurship (JEE) Jurnal Bisnis Terapan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam JURNAL PUNDI Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Jurnal ABDINUS : Jurnal Pengabdian Nusantara Accounting Profession Journal (APAJI) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Bina Bangsa Riset Akuntansi (RISTANSI) Sustainable : Jurnal Akuntansi Forum Ilmiah Pendidikan Akuntansi (FIPA) D'edukasi: Jurnal Pengabdian Masyarakat Indonesian Journal of Community Services in Engineering & Education (IJOCSEE) Jurnal Manajemen Aset dan Penilaian Journal of Learning Improvement and Lesson Study JRAP (Jurnal Riset Akuntansi dan Perpajakan) Amare Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Humanipreneur SURAKARTA ABDIMAS JOURNAL International Journal of Technology and Education Research International Journal of Education, Vocational and Social Science Asian Journal of Management, Entrepreneurship and Social Science SEMINAR NASIONAL SOSIAL, SAINS, PENDIDIKAN, HUMANIORA Equity Refleksi: Jurnal Riset dan Pendidikan Jurnal Akuntansi Kontemporer Indonesian Journal on Learning and Advanced Education (IJOLAE)
Yusdita, Elana Era
Universitas PGRI Madiun
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Accounting for digital intangible assets: A systematic review of recognition, measurement, and disclosure challenges Karina Nurani Febriani; Elly Astuti; Elana Era Yusdita
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16803

Abstract

This study employs a Systematic Literature Review (SLR) following the PRISMA framework to examine the classification of intangible assets, their association with firm value, and challenges in their accounting treatment. The analysis is based on Scopus-indexed articles published between 2019 and 2024, applying criteria such as research-based content, active DOI, full-text availability, English language, and topic relevance. From an initial pool of 200 articles, 64 met all selection criteria. The findings suggest that intangible assets play a crucial role in firm value within a knowledge-driven digital economy. These assets include intellectual capital, social capital, and digital resources such as data and algorithms, which support innovation, operational efficiency, and long-term competitiveness. However, current accounting practices face limitations in recognizing, measuring, and disclosing these assets, particularly those related to digital transformation. This study contributes by integrating traditional and digital perspectives on intangible asset accounting and highlighting their strategic importance. Methodologically, it demonstrates a structured and replicable SLR approach combining bibliometric and thematic analysis. Practically, the findings provide insights for companies, investors, and practitioners in managing and reporting intangible assets, while emphasizing the need for more adaptive accounting standards to reflect the evolving nature of digital assets.
EVALUASI SISTEM PENGENDALIAN INTERNAL BUMDES B KABUPATEN MAGETAN SEBAGAI UPAYA MENGHINDARI KECURANGAN Nika Kartika Sari; Supri Wahyudi Utomo; Elana Era Yusdita
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2627

Abstract

This study was conducted with the aim of evaluating the internal control system that has been implemented in BUMDes B, Magetan Regency. In this research, the researcher used a qualitative descriptive method. The results of this study, based on the COSO framework, indicate that: (1) there is no organizational structure, resulting in an unclear separation of duties and authorities; (2) a risk assessment has been carried out for the livestock business unit during the current year, but no risk assessment has been conducted for the online payment business unit; (3) there is no activity control in the online payment business unit; (4) there is no clear information and communication system in the online payment business unit; (5) there is no monitoring activity in the online payment business unit. Based on these weaknesses, several improvements are needed, such as establishing a new organizational structure and clarifying the division of main tasks in each section; creating new policies that clarify transaction flows and facilitate the preparation of financial reports; communicating information regarding the new policies and building effective communication; and supervising each business unit to minimize the occurrence of fraud.
POST-PANDEMIC GOVERNANCE, FINANCE, AND INNOVATION IN INDONESIAN HEALTHCARE FIRM VALUE Elly Astuti; Elana Era Yusdita; Putri Widianti; Adynda Surya Aprilya Kinanthy; Irma Wahyu Lestari; Claratu Wangi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2792

Abstract

This research examines the Indonesian healthcare sector's efforts to enhance efficiency and competitiveness through digital transformation, amid challenges such as limited service access and resource inequality. It highlights the importance of innovation and corporate governance, particularly gender diversity, as essential elements of corporate sustainability. The study investigates factors influencing firm value, specifically financial performance, governance mechanisms, and innovation. Using multiple linear regression, the findings indicate that profitability, capital structure, firm size, and institutional ownership positively affect corporate valuation. In contrast, the ratio of intangible assets used as a proxy for innovation shows a negative relationship, while liquidity and gender diversity do not have a significant impact. These results suggest that the economic benefits of digital innovation and diversity have not been fully recognized in market valuations, highlighting ongoing challenges in translating strategic initiatives into value. The research contributes to existing scholarship by reinforcing the roles of financial performance and corporate governance as key drivers of firm value, especially in the rapidly evolving digital transformation landscape of emerging economies.
PELATIHAN ACCURATE ONLINE PERUSAHAAN DAGANG BAGI GURU SMK AKUNTANSI DAN KEUANGAN Elana Era Yusdita; Elly Astuti; Marita Amalia Putri; Pujiati Wahyuni; Nabila Naura Firdaus
Jurnal Terapan Abdimas Vol. 11 No. 1 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v11i1.23488

Abstract

Abstract. The development of digital technology requires vocational high school teachers in Accounting and Finance to master modern accounting software to meet the increasingly dynamic needs of the industry. Accurate Online is a cloud-based accounting software widely used by trading companies and is relevant for integration into vocational learning. This community service activity aims to improve the knowledge and skills of vocational high school teachers in operating Accurate Online through training, implementation, and mentoring at SMKN 5 Madiun. The implementation method is carried out through six stages, including an initial survey, root cause analysis, program agreement, training, technology implementation, and evaluation. Knowledge assessment was carried out through pretests and posttests, while skills were assessed through practical assignments. The results of the activity showed an average increase in knowledge score of 18% and an average practical score of 98.33, with 6 out of 10 participants able to complete all assignments completely and accurately. In addition, the level of participant satisfaction was in the very good category with a score of 95. However, some teachers still needed further mentoring to increase their confidence in solving technical problems independently. The activity products in the form of a troubleshooting flowchart and a guidebook were prepared to support the continued use of Accurate Online in schools. This activity has proven effective in improving teachers' readiness to face the demands of digital transformation in the accounting field.   Abstrak. Perkembangan teknologi digital menuntut guru SMK Akuntansi dan Keuangan untuk menguasai software akuntansi modern agar dapat memenuhi kebutuhan industri yang semakin dinamis. Accurate Online merupakan salah satu software akuntansi berbasis cloud yang banyak digunakan oleh perusahaan dagang dan relevan untuk diintegrasikan dalam pembelajaran vokasi.gram, pelatihan, penerapan teknologi, serta evaluasi dengan peserta 10 orang guru Akuntansi dan Keuangan Lembaga. Penilaian pengetahuan dilakukan melalui pretest dan posttest, sedangkan keterampilan dinilai melalui tugas praktik. Hasil kegiatan menunjukkan peningkatan rata-rata skor pengetahuan sebesar 18% dan rata-rata nilai praktik sebesar 98,33, dengan 6 dari 10 peserta mampu menyelesaikan seluruh tugas secara lengkap dan akurat. Selain itu, tingkat kepuasan peserta berada pada kategori sangat baik dengan skor 95. Namun demikian, beberapa guru masih memerlukan pendampingan lanjutan untuk meningkatkan kepercayaan diri dalam menyelesaikan permasalahan teknis secara mandiri. Produk kegiatan berupa flowchart troubleshooting dan buku panduan disusun untuk mendukung kesinambungan penggunaan Accurate Online di sekolah. Kegiatan ini terbukti efektif dalam meningkatkan kesiapan guru menghadapi tuntutan transformasi digital di bidang akuntansi.
Menelusuri Sisi Syariah Pada Tabungan Haji Dan Umroh iB Pada BTN Syariah KCPS Madiun Sulistiyani Sulistiyani; Devit Anisatul Fuat’dah; Elana Era Yusdita
Jurnal Humanipreneur Vol 4 No 1 (2025): (Maret 2025)
Publisher : Ikatan Dosen Katolik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53091/hum.v4i1.48

Abstract

Bank BTN Syariah KCPS MADIUN offers Hajj/Umrah savings using the Mutlaqah Mudharabah Agreement. This research aims to explain the concept of the Mudharabah Mutlaqah Agreement, how the system is divided and the process of creating Hajj & Umrah savings at BTN Syariah. The research method used is qualitative, by exploring an in-depth understanding of the problem. Data was obtained from direct observation and interviews with Bank BTN Syariah KCPS Madiun customer service, and documentation. The results of this research show that the percentage of profit sharing is 2% for customers, and 98% for banks using mudharabah mutlaqah contracts.
Co-Authors Ade Nuria Finka Yuliana ADI SAPUTRO Adynda Surya Aprilya Kinanthy Agustina, Anis Alifia Ganeshi Anggarini Amanulloh, Wildan Tamir Ambarwati Ambarwati Anfal Wylda Febrianti Anggarini, Alifia Ganeshi Anggraini, Dwita Anggraini, Selvia Puput Anjaswari, Lina Annisa Nur Jannah Aprilia Riswandha Eka Putri A’ini, Rahayu Nur Cahyani, Riska Nurul Cempakasari, Kristina Ela Claratu Wangi Devit Anisatul Fuat’dah Dian Puspitaningrum Dilaines, Linanda Elsa Dwi Astutik Dyah Ayuni Prilaningsih Elly Astuti Elly Astuti Elly Astuti Elly Astuti, Elly Elva Nuraina Elva Nuraina Elva Nuraina Erinna Yulia Putri Erinna Yulia Putri Eriska Ajeng Ade Putri Fatmala, Fenti Febriani, Karina Nurani Febrianti, Nensi Evita Febriyanti, Herlin Rosalina Ferdiana Wahyu Lestari Ferdiana Wahyu Lestari Fidiyawati, Hesti Fiko Romdani Handoko Endro Seputro Hendrika Betani Hernanda Herlin Rosalina Febriyanti Herlina Oka Pratama Hernanda, Hendrika Betani I Nyoman Darmayasa Indah Dwi Lestari Intan Amalia Fadilah Irma Wahyu Lestari Isharijadi Isharijadi Isharijadi Isharijadi Isharijadi Isharijadi Isharijadi Isharijadi, Isharijadi Jihan Mutawaliyah Ibrahim Karina Nurani Febriani Kristin Juniarti Larasati, Intan Liana Vivin Liana Vivin Wihartanti Liana Vivin Wihartanti, Liana Vivin Lina anjaswari Lina Anjaswari Lina Nuryani Marita Amalia Putri Maulida, Ani Imelia Meilinda Ike Wulandari Meriastuti, Novi Muhammad Jazuli Yusuf Nabila Naura Firdaus Nada Fadia Hayya Nika Kartika Sari Ningrum, Dita Maula Ningtias, Yurisa Dwi Aprilia Novanda Eka Saputra Novitasari, Cornelia Novitasari, Yanti Nugrahaningtyas, Andien Nur Dwi Ma’rifatin Nur Wahyuning Sulistyowati Nurhuda Nurhuda Nurhuda Nurhuda Nurhuda Pamungkas, Noviyan Bhekti Panjawiyati, Tika Pascua, Rosemarie J. Pramesti, Regita Icha Prastika Nurlitaputri PUJI LESTARI Puji Lestari Pujiati Wahyuni Purwati, Ria Ayu Puspitasari, Eka Yeni Yunila Puspitasari, Nurma Dwi Putra, Ardhian Dwi Putri Widianti Putri, Destian Villania Putri, Erinna Yulia Rahayu Nur A’ini Ramadhani, Hanif Rizki Ramadhani, Sherina Lutfi Ria Ayu Purwati Riana, Ayu Riestanty, Anggie Rika Yunita Sari Rini Antika Rizqi Trisnaningtyas Rohana Intan Astuti Rohmawati, Nurul Oktavia Rosemarie J. Pascua Sadina, Nehaya Saidah, Haifa Halimatus Saputra, Novanda Eka Sari, Nika Kartika Sari, Vera Margareta Tunjung Sasmitha, Wanda Satrijo Budiwibowo, Satrijo Selvia Angger Sari Selvia Puput Anggraini Septiana, Dheka Septiani, Ratih Istik Seputro, Handoko Endro Sherlyana Juwita Ningrum Silvia, Nadila Ayunda Sinta Dewi Oktaviasari Stevani, Jesika Sulistiyani Sulistiyani Sulistyowati, Nur Wahyuning Supri Wahyudi Utomo, Supri Tantama, Ardiyanto Darma Tika Panjawiyati Tika Panjawiyati Titik Ulfatun Triana, Rika Trifananta, Stely Aulia Trivena, Maria Ayu Ully Yunita Nafizah Ully Yunita Nafizah Vidiana, Sri Sulistianing Wahyuni, Pujiati Wiji Astuti Wulandari, Novi Tri Wuri Cahyaning Pramusti Yayuk Harumiati, Yayuk Yunia Putri Puspitasari Yuyung Rizka Aneswari