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Digital Supply Chain Transformation: Implementing Management Accounting and Blockchain to Address Efficiency Challenges Indrijawati, Aini; Mediaty, Mediaty; Febriyanti, Elsa Dian; Pratiwi, Nathania; Hediyati, Siti Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1092

Abstract

This research is motivated by the absence of an integrated understanding regarding the role of management accounting and blockchain technology in improving supply chain efficiency, as most previous research still examines these two aspects separately. Therefore, this research aims to analyze how the implementation of management accounting and blockchain technology can jointly improve supply chain efficiency. The method used is a Systematic Literature Review (SLR) of 15 reputable scientific articles published within the period 2014–2024 and selected based on specific inclusion and exclusion criteria. The analysis results show that management accounting plays an important role in improving supply chain efficiency through the implementation of activity-based costing, performance measurement systems, and budgeting that can enhance cost transparency, resource control, and decision-making quality. Meanwhile, blockchain technology contributes through enhanced real-time data transparency, end-to-end traceability, implementation of smart contracts, and data recording that cannot be manipulated, thereby reducing the risk of fraud, information asymmetry, and transaction costs. The integration between management accounting and blockchain is proven to strengthen cost accuracy, accelerate transaction processes, and support sustainable supply chain practices. This research concludes that the synergy of management accounting and blockchain technology constitutes an effective strategic framework for creating a more efficient, transparent, and resilient supply chain in the digital era.
Profitability and Ownership Structure as Determinants of Financial Reporting Timeliness in Healthcare Companies Listed on the Indonesian Stock Exchange Mediaty, Mediaty; Anto, Fitri Anto; Hamid Habbe, Abdul
Journal of Law and Social Politics Vol. 2 No. 1 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jlsp.v2i1.35

Abstract

Background: Timeliness of financial reporting is a crucial indicator of financial reporting quality, as it affects the relevance and usefulness of information for stakeholders. In the healthcare sector, which has experienced significant growth, internal company factors such as profitability and ownership structure are assumed to influence the timeliness of financial reporting. Objective: This study aims to examine the effect of profitability and ownership structure on the timeliness of financial reporting in healthcare companies listed on the Indonesia Stock Exchange. Methods: This study employed a purposive sampling method, selecting 20 healthcare companies that were consistently listed on the Indonesia Stock Exchange during 2020. The data were analyzed using logistic regression with a significance level of 5%. Results: The results of hypothesis testing indicate that profitability has a significant effect on the timeliness of financial reporting. In contrast, ownership structure does not have a significant effect on the timeliness of corporate financial reporting. Conclusion: The findings demonstrate that profitability plays an important role in determining the timeliness of financial reporting in healthcare companies, while ownership structure does not significantly influence reporting timeliness. This suggests that financial performance is a more decisive factor than ownership characteristics in encouraging timely financial reporting.
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
Digital Supply Chain Transformation: Implementing Management Accounting and Blockchain to Address Efficiency Challenges Indrijawati, Aini; Mediaty, Mediaty; Febriyanti, Elsa Dian; Pratiwi, Nathania; Hediyati, Siti Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1092

Abstract

This research is motivated by the absence of an integrated understanding regarding the role of management accounting and blockchain technology in improving supply chain efficiency, as most previous research still examines these two aspects separately. Therefore, this research aims to analyze how the implementation of management accounting and blockchain technology can jointly improve supply chain efficiency. The method used is a Systematic Literature Review (SLR) of 15 reputable scientific articles published within the period 2014–2024 and selected based on specific inclusion and exclusion criteria. The analysis results show that management accounting plays an important role in improving supply chain efficiency through the implementation of activity-based costing, performance measurement systems, and budgeting that can enhance cost transparency, resource control, and decision-making quality. Meanwhile, blockchain technology contributes through enhanced real-time data transparency, end-to-end traceability, implementation of smart contracts, and data recording that cannot be manipulated, thereby reducing the risk of fraud, information asymmetry, and transaction costs. The integration between management accounting and blockchain is proven to strengthen cost accuracy, accelerate transaction processes, and support sustainable supply chain practices. This research concludes that the synergy of management accounting and blockchain technology constitutes an effective strategic framework for creating a more efficient, transparent, and resilient supply chain in the digital era.
Evaluation of the Effectiveness of the Internal Control System in the Implementation of the Centralized Payment Digitalization Program at UIP3B PLN Sulawesi Indrijawati, Aini; Mediaty, Mediaty; Mursandi, Mursandi; Nurazizah, Nurazizah; Tamang, Nurul Azizah; Novianti, Tahlis Farida
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2002

Abstract

Digital transformation in the financial sector requires organizations to enhance their digital maturity to effectively manage systems efficiently and transparently. This study aims to evaluate the level of organizational digital maturity through the implementation of the Digitalization of Centralized Payment program at PT PLN (Persero) UIP3B Sulawesi, and to analyze the effect of payment digitalization on the effectiveness of internal control systems with human resource (HR) competence as a mediating variable. This study employs a quantitative approach with an explanatory research design. Primary data were collected through online questionnaires distributed to 78 employees in the finance and budgeting departments who were directly involved in the centralized payment digitalization program. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The research findings indicate that payment digitalization has a positive and significant effect on HR competence and the effectiveness of internal control systems. Furthermore, HR competence was proven to function as a partial mediator in the relationship between payment digitalization and internal control effectiveness, with t-statistic values > 1.96 and p-values < 0.05. All variable indicators have loading factors > 0.7 and Composite Reliability > 0.8, indicating valid and reliable research instruments. Thus, it can be concluded that enhancing HR competence is a key factor in strengthening the effectiveness of internal control systems through the successful implementation of centralized payment digitalization. These results emphasize the importance of developing human capabilities as an integral part of digital transformation within the UIP3B PLN Sulawesi environment.
PERAN GENDER DALAM MEMODERASI PENGARUH SELF BELIEF DAN CAREER RELATED SELF ESTEEM TERKAIT KARIER TERHADAP KEPUTUSAN KARIER MAHASISWA AKUNTANSI DI KALIMANTAN SELATAN Hamdani, Hamdani; Arifuddin, Arifuddin; Mediaty, Mediaty; Mutmainah, Mutmainah
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2509

Abstract

ABSTRAK Fenomena rendahnya representasi perempuan di posisi strategis profesi akuntansi, meskipun partisipasi mereka dalam pendidikan tinggi mengalami peningkatan signifikan, menjadi latar belakang penelitian ini. Penelitian ini bertujuan untuk menguji pengaruh self-belief dan career-related self-esteem terhadap keputusan karier mahasiswa akuntansi di Kalimantan Selatan, serta memeriksa peran gender sebagai variabel moderasi. Pendekatan yang digunakan adalah kuantitatif melalui survei terhadap 100 mahasiswa aktif program studi akuntansi di berbagai perguruan tinggi di Kalimantan Selatan, dengan teknik purposive sampling. Data dianalisis menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa self-belief dan career-related self-esteem memiliki pengaruh signifikan terhadap keputusan karier mahasiswa, dengan gender memoderasi hubungan tersebut. Kesimpulan penelitian menyatakan bahwa keputusan karier mahasiswa merupakan hasil interaksi kompleks antara faktor psikologis dan sosial, sehingga menekankan perlunya penguatan atribut psikologis secara setara lintas gender dalam konteks pendidikan akuntansi.Kata kunci: Self-belief, Career-Related Self-Esteem, Gender, Keputusan Karier, Mahasiswa Akuntansi.ABSTRACTThe phenomenon of low representation of women in strategic positions within the accounting profession, despite increasing participation in higher education, serves as the backdrop for this study. This research aims to test the influence of self-belief and career-related self-esteem on accounting students' career decisions in South Kalimantan, along with examining gender as a moderating variable. A quantitative approach involving surveys of 100 active accounting students from various universities in South Kalimantan was adopted, employing purposive sampling techniques. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Findings indicate that self-belief and career-related self-esteem significantly impact students' career decisions, with gender moderating this relationship. The conclusion posits that students' career decisions arise from the intricate interplay of psychological and social factors, thereby emphasizing the need for equal enhancement of psychological attributes across genders in accounting education.Keywords: Self-belief, Career-Related Self-Esteem, Gender, Career Decision, Accounting Students.
Co-Authors A. Alyani Achmad Abd. Hamid Habbe, Abd. Hamid Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Agustina, Evelyna Ahmad Ramzi Ghulam Syam Aini Indrijawati Aini Indrijawati Aini Indrijawati Ainun Khafifah Akbar Yusuf Alfia Nur Umayrah Alia Rezki Amalia Alimuddin Alimuddin Alimuddin Alimuddin Almira, Rahma Amalia, Lestari Rezki Nurul Amelia, Eka Amir, Baso Amiruddin Anastasia Ohoiway Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Anggreani, Anne Kurry Anto, Fitri Anto Antong Antong Anwar, Anas Iswanto Arham Rasyid Andi Kunna Arif Mashuri Arifin, Andriani Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Ainun Wafiyah Ashar, Muhammad Asri Asri Asri Usman Asri Usman Asri Usman Assaggaf, Aswar Anas Aulia Putri Utami Awaluddin, Muhammad Rafly Bagus Takwin Bakeng, Hasmiriyanti Damayanti Damayanti Damayanti, R. A. Damayanti Darmawati Darmawati Darmayanti Darmayanti Darwis Said, Darwis Darwis, Andi Mujahid Dea Saufika Mobilingo Depi, Sri Diah Ayu Gustiningsih Djabir Hamzah, Djabir Dwi Reski Marham Novianti Edi Harsono Eleonora, Ellen Elfina Damayanti Ellen Eleonora Patebong Evelyna Agustina Fachri, Zulkfli Fachry Abda El Rahman Faqiha, A Nadya Nurul Farhana, Farhana Farman, Safril Fathirah, Dian Fauziah Devitasari Lombi Febriyanti, Elsa Dian Femmy, Irensa Fitri Indah Sari Fitri, Nursyafika Fitriadi Fitriadi Fitriadi Fitriadi Fitriani Fitriani Gaol, Dody Kurnia L. Gde Made Dwi Praditya Rahadi Grace T. Ponto Grace T. Pontoh Grace T. Pontoh Grace T. Pontoh Grace Theresia Pontoh Habbe, Hamid Haliah, Haliah Hamdani Hamdani Hamid Habbe Hamid Habbe, Abdul Hamka, Qathrunnada Atikah Hardy, Enny Harlina Harlina Harryanto Harryanto Hasbullah Hasbullah Hasim Hasim Hastuti Hastuti Hediyati, Siti Nurul Helda Nelvia Idrawahyuni, Idrawahyuni Iien Rohmatun Nisa Ilham, Zuhalwah Yuliah Indah Putri Nurafifah Indrijawat, Aini Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irfana, Dana Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Jamaluddin Majid Kadir, Khatmi Tamtami Nisa Kartini Kartini Khaerany, Rizky Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Lande, Wise Latjompo, Sri Mulyani Lestari, Nurma Maasyitha Purnama Utami Mahyuddin, Nurul Izzah Masdar, Nisma Ariskha Mashud, Mashud Masnia Masnia Masud, Anis Anshari Maulida, Sri Middin, Muslianti Mudasir, Allfina Muhammad Achyar Ibrahim Muhammad Adil Muhammad Awal Ramadhan Muhammad Nur Ilham. B Muhammad Try Dharsana Muhammad, Gazali Muhlis Muhlis Mursandi, Mursandi Mustafa, Mifta Mustakim Mustakim Muthiah, Ismah Mutiara Nur Qalbi Mutmainah Mutmainah Nadhifa, Nisrinatul Nadila, Nadila Nagu, Nadhirah Namra, Namra Nasution Nasution Negara, Bella Amanda Nirwana, Nirwana Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Novianti, Tahlis Farida Nur Dwiana Sari Saudi Nur Sandi Marsuni Nurazisah, Andi Fadhilah Nurazizah Nurazizah, Nurazizah Nurfadilah, Ayu Nurhalija, Nurhalija Nurkholifah Burhanuddin Nurul Amalia, Lestari Rezki Nurul asda Fatima Nurul Inayah Farahyanti Nurul Latifah Nurdin Nurul WAHYUNI Nurwazaila, Nurwazaila Octaviani, Fiona Oktri Supyati Jaisyul Usrah Paembonan, Aunneke Julisda Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Panjaitan, Enrico Paul Anggiat Parindingan, Frivaldo Yesbarianus Patiju, Ashmad Permana, Nalendra Bhayu Pitria, Ni Gusti Ayu Pontoh, Grace Theresia Pratama Kohar, Yansen Pratiwi, Dwi Dian Pratiwi, Nathania Pratiwi, Nurfadilah Prayitno, Andi Rachmatullah, Muhammad Rahim, Ilham Rahmat Aditya Rahmawati HS Rahmawati, Rahmawati Randi Sastrawan Rante, Matrik Irama Rasak, Abdul Rasyid, Laode Abdul Dani Fakhri Rasyid, Syarifuddin Ratna Ayu Damayanti Ratte, Rosalena Belo Refor Moerdianto Reja Fahlevi Rerung, Selpina Rifqi Novriyandana Rijal, Muhammad Riny Jefri Risna Melati Sukma Bakri Robert Jao Rosali, Suryarahma Rosnawintang Rusnawan, Muh. Nurtasriq Salsabila, Tsarwah Sam, Andi Aliyyah Ramadhani Sandra Jeanet Muntu Sandy, Khairum Nadila Saprudin Saprudin, Saprudin Sari Saudi, Nur Dwiana Sari, Andi Novia Kartika Sari, Indira Puspita Sari, Suci Rahma Sayidah Maryam Sinosi Sibulo, Rury Novita Sinosi, Sayidah Maryam Siradja, Andi Aschayani Siswadi Sululing Siti Asriani Sitti Hajerah Sitti Jam'iah H.A Sitti Zulaeha Sri Sundari sriwahyuni Sriwahyuni Suci Rahma Sari Sutinah Made, Sutinah Sutriani Sutriani Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarif, Muh. Nur Irfan Syarifuddin Rasyid Syohraeni Syohraeni Tamang, Nurul Azizah Tandilino, Charles Tangalayuk, Serilia Tegar Wicaksana, Dimas Tifany Citrayantie Toha Mohamad Tri Pratiwi, Endang Try Sutriani Supardi Urisnawati Rusli Usman, Asri Wa Ode Helda Wa Ode Rayyani Wahyudi Wahyudi Wahyuni, Idra Wayan Adhennuari Gandhi Putra Randayo Wijayanti, Winola Yohanis Rura Yulitasari Yulitasari Yuni Pratiwi Gazali Yusuf , Yusfi Tsabita Nanda Yusuf, Muh. Silmi Kaffah Zulaeha, Sitti Zulkfli Fachri