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All Journal Parole: Journal of Linguistics and Education KAJIAN SASTRA Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Online Mahasiswa (JOM) Bidang Pertanian JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Pendidikan Ekonomi UNEJ e-Proceeding Jurnal Pendidikan Ekonomi Jurnal Purifikasi Jurnal Ilmiah Dikdaya Majalah Kedokteran Andalas Aksis : Jurnal Pendidikan Bahasa dan Sastra Indonesia Nizham Journal of Islamic Studies Social, Humanities, and Educational Studies (SHEs): Conference Series Open Access Indonesia Journal of Social Sciences Jurnal Ilmiah Raflesia Akuntansi Open Access Indonesia Journal of Social Sciences Unram Journal of Community Service (UJCS) Stethoscope Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Genre Journal: Journal of Applied Linguistics of FBS UNIMED JURNAL PENDIDIKAN DAN KEGURUAN Al Mufid: Jurnal Pengabdian dan Pemberdayaan Masyaakat Berkala Penelitian Teknologi Kulit, Sepatu, dan Produk Kulit Perspektif: Jurnal Pendidikan dan Ilmu Bahasa Jurnal Ventilator: Jurnal Riset Ilmu Kesehatan dan Keperawatan Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Hikmah: Jurnal Studi Pendidikan Agama Islam Indonesian Journal of Humanities and Social Sciences Jurnal Rekam Medis dan Informasi Kesehatan Indonesia Indonesian State Law Review (ISLRev) Konstanta : Jurnal Matematika dan Ilmu Pengelatuan Alam International Journal of Economics and Management Research Catha : Jurnal Penelitian Kreatif dan Inovatif Edumaspul: Jurnal Pendidikan
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LITERATURE REVIEW: TANTANGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD DI ERA DIGITAL (2020–2025) M. Ramadhani Saputra; Arisky Andrinaldo; Sunika Sunika; Dwi Wulandari
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7815

Abstract

This literature review examines the challenges of implementing cloud-based accounting information systems (AIS) in the digital era during 2020–2025. The study systematically analyzes open-access scholarly articles from multiple databases, focusing on technical, organizational, regulatory, security, and external factors that affect cloud accounting adoption. Findings indicate that integration with legacy systems, data security and privacy concerns, limited digital skills among human resources, regulatory differences, and vendor dependency are the main barriers. Despite these challenges, cloud accounting provides significant benefits, including operational cost efficiency, real-time access to data, scalability, and automated integration with business processes. The review highlights the need for strategic change management, proper staff training, and robust security policies to ensure successful implementation. Furthermore, gaps in empirical research, especially in developing countries and long-term effectiveness studies, present opportunities for future research.
Legal Frameworks, Transparency, and Oversight: Ensuring Public Confidence in Online Donation Platforms Noor, Afif; Afif, Aqila-Syarief Muhammad; Azmi, Muhammad Fazli; Dwi Wulandari
Indonesian State Law Review Vol. 8 No. 2 (2025): Indonesian State Law Review, October 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/islrev.v8i2.25429

Abstract

The proliferation of digital technology has markedly accelerated the expansion of online donation platforms in Indonesia. Concurrently, with the rise in public engagement in online philanthropic endeavours, several challenges have surfaced, including the potential for fund misuse, lack of transparency, and inadequate oversight mechanisms. This study examines how legal frameworks, transparency, and oversight can collaboratively safeguard and enhance public trust in online donation systems. The methodology employed is a qualitative study with a normative approach involving the analysis of existing regulations, literature reviews, and case studies related to digital donation mismanagement. The findings reveal the lack of comprehensive legal regulations governing online donations, accountability mechanisms among platform providers, and limited public access to financial information. The study further underscores the importance of implementing principles of good governance, utilizing transparency-enhancing technologies such as blockchain, and strengthening independent reporting and auditing systems to prevent fund misappropriation. In conclusion, public trust in online donation systems can only be cultivated through reinforced legal frameworks, increased operational transparency, and oversight involving multiple stakeholders. The study recommends formulating national regulations addressing digital donations, active involvement of independent supervisory institutions, and continuous public education to ensure that the public is informed and aware, thereby establishing a secure, accountable, and sustainable online donation ecosystem.