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Digitalization Accounting for MSMEs in Indonesia : A Literature Review Irma Hidayati; Sudarmiatin Sudarmiatin; Agus Hermawan
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 02 (2023): May, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This study seeks to examine trends, developments, and prospects for future research on digitalization accounting for MSMEs in Indonesia. This study used a systematic literature review, finding 20 articles from 2018-2023. Two sections comprise the findings of this investigation; the first section discusses research trends divided into four categories (theme, theories, methods of study, and fundamental data analysis techniques) and the current state of research. Second, evaluate future study opportunities. The following are five categories of study suggestions: cloud computing, digital accounting, accounting system information implementation, and point of sale.
Good Corporate Governance And Financial Performance Of Shariah Banks In Indonesia : Literature Review Umi Nandiroh; Irma Hidayati; Vinna Anggraeni
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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This essay review examines the relationship between corporate governance and financial performance in Islamic banking. It begins by defining corporate governance and its importance, followed by an explanation of the significance of financial performance in Islamic banking. The review then provides an overview of corporate governance principles and their application in Islamic banking, including a comparison of governance practices in Islamic banking and conventional banking. The essay also includes case studies of a prominent Islamic bank, examining its corporate governance practices and financial performance. The review discusses the factors that affect financial performance in Islamic banking and explores how corporate governance practices can affect financial performance in Islamic banking. It also explores how financial performance can impact corporate governance practices in Islamic banking. Finally, the review summarizes the key findings and implications for future research, as well as implications for practice in Islamic banking. The essay highlights the need for effective governance practices to enhance financial performance in Islamic banking and suggests future research directions, including longitudinal studies, comparative studies, and in-depth case studies. Overall, the essay emphasizes the importance of good governance practices in promoting financial stability and sustainability in Islamic banking.