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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Business, Management and Economics International Journal of Economics, Management, Business, and Social Science International Journal of Multi Discipline Science (IJ-MDS) International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Science and Technology (FJST) AKUNSIKA: Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Sustainability Accounting and Management Applied Business and Administration Journal (ABAJ) Neraca Manajemen, Akuntansi, dan Ekonomi
Kurnia Ekasari
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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SLR PRISMA: Information Security's Role in Banking Data Integrity Melati, Novian Tika; Ekasari, Kurnia; Susilowati, Kartika Dewi Sri
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 2 (2025): December 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i2.475

Abstract

This study aims to explore the role of information security in maintaining banking data integrity in the digital era through a Systematic Literature Review (SLR) guided by the PRISMA protocol. A total of 55 relevant journal articles were analyzed using VOSviewer for bibliometric analysis and Taguette for thematic synthesis. The co-occurrence analysis revealed frequently used keywords such as internet banking, information security, technology, electronic banking, and customers, indicating a strong research focus on digital banking systems. Meanwhile, the co-authorship analysis showed limited collaboration among scholars, suggesting that the topic of information system security in the banking sector remains relatively underexplored. The thematic analysis identified key areas of concern, including the implementation of firewalls and intrusion detection systems, the development of secure integration models using OAuth 2.0, cryptographic measures such as AES-256 encryption, tokenization, and the Vigenère cipher, as well as the adoption of cloud computing and blockchain technology. Various cyber threats were also discussed, including data theft, transaction manipulation, credential misuse, malware, phishing, insider threats, and ransomware attacks. Furthermore, the importance of customer data protection was emphasized, particularly in relation to the Consumer Protection Law (UUPK). The findings underscore the need for enhanced technological solutions and stronger research collaboration to strengthen data integrity and security in the banking industry amid growing digital challenges.
Green Product Innovation dan Sustainability Performance terhadap Intellectual Capital pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Romlah, Siti; Ekasari, Kurnia; Wahyuni, Hesti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4749

Abstract

Penelitian ini bertujuan untuk menyelidiki pengaruh Inovasi Produk Hijau (Green Product Innovation/GPI) dan Kinerja Keberlanjutan (Sustainability Performance/SP) terhadap Modal Intelektual (Intellectual Capital/IC) dalam perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (IDX). Sektor energi, meskipun vital bagi perekonomian global, menghadapi tantangan lingkungan yang signifikan, khususnya terkait perubahan iklim dan eksploitasi sumber daya. Akibatnya, perusahaan semakin tertekan untuk mengintegrasikan prinsip-prinsip keberlanjutan ke dalam strategi inti mereka, menyeimbangkan keuntungan dengan tanggung jawab lingkungan dan sosial. GPI, yang melibatkan pengembangan produk dan proses ramah lingkungan menggunakan prinsip-prinsip seperti mengurangi, menggunakan kembali, dan mendaur ulang, dan SP, yang diukur melalui pelaporan keberlanjutan komprehensif yang selaras dengan standar seperti GRI, merupakan respons strategis yang penting. IC, yang mencakup modal manusia, struktural, dan relasional, mewakili aset tak berwujud yang penting untuk inovasi dan keunggulan kompetitif. Dengan menggunakan pendekatan kuantitatif, penelitian ini menggunakan data sekunder dari laporan keberlanjutan, laporan tahunan, dan laporan keuangan. Pengambilan sampel bertujuan berdasarkan kriteria spesifik (klasifikasi sektor, laporan keberlanjutan berbasis GRI lengkap untuk tahun 2021-2024) menghasilkan sampel sebanyak 19 perusahaan, menghasilkan 76 observasi perusahaan-tahun. Teknik analisis data meliputi statistik deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Inovasi Produk Ramah Lingkungan dan Kinerja Keberlanjutan sama-sama berpengaruh positif terhadap Modal Intelektual. Temuan ini menyoroti pentingnya strategis investasi dalam praktik inovatif ramah lingkungan dan kinerja keberlanjutan yang kuat untuk membangun dan memanfaatkan modal intelektual, meningkatkan kemampuan beradaptasi, inovasi, dan daya saing jangka panjang dalam sektor energi Indonesia yang dinamis. Studi ini menggarisbawahi nilai aset tak berwujud dalam mendorong kinerja bisnis berkelanjutan.
Contextualizing Socio-Technical Design of Accounting Information Systems: Evidence from a Digital Startup in Indonesia’s Sharing Economy Ekasari, Kurnia; Afandi, Aang; Frantika, Shintiya Yulia
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 3 (2026)
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i3.548

Abstract

This study designs a socio-technical accounting information system (AIS) for a digital startup operating within Indonesia’s sharing economy. It aims to align technological components with organizational routines, human interactions, and the performance-based payroll structure used by online media platforms. Using the ADDIE development framework—Analyze, Design, Develop, Implement, and Evaluate—this research collects primary data through interviews and observations, supported by secondary company records. The system is developed into a contextualized AIS prototype that integrates socio-technical systems (STS) principles to ensure real-time revenue tracking, transparent payroll calculations, and improved coordination among the startup, its technology provider, and content creators. The results show that combining STS with ADDIE produces a flexible and human-centered AIS that supports performance-based compensation and collaborative digital workflows. This study offers originality by addressing the limited AIS design research for sharing economy-based digital startups in emerging economies, particularly in online media contexts. The findings provide practical implications for startups seeking adaptive, transparent, and resource-efficient financial systems aligned with decentralized business models.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Aang Afandi, Aang Ahmad Mustofa Ahmad Mustofa Ananda, Fania Trisya Andi Kusuma Indrawan Apit Miharso Azaro, Khoirin Dewi Sri Susilowati , Kartika Dewi Sri Susilowati, Kartika Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Faatin, Faradiba Nurjannah Firda Rahmawati Frantika, Shintiya Yulia Handayani, Elvyra HARI PURNOMO Haris, Zainal Abdul Hesti Wahyuni Hesti Wahyuni, Hesti Hesty Wahyuni Indrawan, Andi Isrowiyah, Anna Jaswadi JASWADI, Jaswadi Kartika Dewi Sri Susilowati Kartika Susilowati Khoirin Azaro Kinasih, Asti Sekar Kusmintarti, Anik Kusmintarti, Anik Lailatul Nafiisa, Birra Melati, Novian Tika Nurafni Eltivia Padma Adriana Sari Pratama, Bagas Brian Putri, Yayang Novealita Wahono Rahma, Merry Hanif Ramadhani, Syefira Retno Widiastuti Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Safira, Shobiro Elsa Sari, Fanda Layla Shintiya Yulia Frantika Sinta Fatmaria Tantri Siti Romlah Soedarso, Elvyra Handayani Suryadi Suryadi Suryan Widati Susilowati, Kartika Dewi Sri Syefira Ramadhani Tumbelaka, Gracesheila Florencia Winarto, Edi Yolandra, Aulia Hafida Ade Yulfi Haniyah Farasary