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All Journal Diponegoro Journal of Accounting Fokus Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi
Totok Dewayanto
Accounting Department, Economic & Business Faculty, Diponegoro University
Economics, Econometrics & Finance

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IMPLIKASI BIG DATA ANALYTICS DALAM BIDANG AUDIT: A SYSTEMATIC LITERATURE REVIEW Aulia Dwi Paresti; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This research uses a qualitative method with a systematic literature review approach to get a clear and comprehensive picture of the implications of big data analytics in auditing. The research was conducted by collecting, analyzing, and synthesizing articles relevant to the research topic from 2019 to 2024 from various digital libraries such as Scopus, Emerald, Researchgate, Taylor & Francis Online, and ScienceDirect. The results show that the use of big data analytics can improve the efficiency of the audit process and audit quality. However, its use still faces challenges such as limited resources, lack of official guidance from regulators, and environmental challenges, especially in developing countries. This study is expected to enrich the literature related to the implications of big data analytics in the audit field, as well as provide practical benefits for audit firms that are considering using this technology to improve audit quality.
DETERMINAN UNDERPRICING INITIAL PUBLIC OFFERING (IPO): FAKTOR FUNDAMENTAL, PASAR, DAN INSTITUS – A SYSTEMATIC LITERATURE REVIEW Muhammad Razan; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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IPO underpricing refers to a condition where the initial offering price is lower than the first-day closing price in the secondary market. This phenomenon is important because it relates to fundraising efficiency, pricing accuracy, and information asymmetry between issuers and investors. This study aims to identify and synthesize the determinants of IPO underpricing based on fundamental, market, and institutional factors.This research employs a Systematic Literature Review (SLR) method using Scopus-indexed journal articles published between 2020 and 2025. From an initial 792 articles, 30 eligible studies were selected through identification, screening, and relevance analysis.The findings indicate that IPO underpricing is influenced by the interaction of multiple factors. Fundamental factors, such as firm size, profitability, leverage, and firm age, affect investors’ risk perceptions. Market factors, including hot market conditions, investor sentiment, and market volatility, shape market expectations and initial returns. Institutional factors, such as corporate governance, ownership structure, underwriter reputation, and political connections, also play important roles as certification mechanisms. Overall, IPO underpricing should be understood as a multidimensional phenomenon shaped by firms’ internal conditions, market dynamics, and institutional quality. This study contributes by providing an integrated and structured synthesis of recent empirical findings on IPO underpricing.
PENGEMBANGAN APLIKASI AKUNTANSI SEDERHANA BERBASIS WEB DENGAN BAHASA PEMOGRAMAN PHP, DATABASE MYSQL Gabiel Gesa Widi Purnomo; Totok Dewayanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to develop a simple accounting application that can be used by companies, organizations to manage their financial data or as educational material for the general public about accounting practices. Currently, the entry of transaction data is usually done manually by financial staff. Financial transactions can only be done on local computers, so if the financial staff or the person concerned is out of the office, they cannot make transactions. This is an obstacle for managers, because this data is very important to know the financial condition of the company. Seeing the problems that occur, it is necessary to create an accounting application that can help the work of the finance department and managers in viewing financial information. The system development method used in this study is incremental. In this application there are accounting logics that are used to calculate transactions and balances from the accounts used. The result of this application is a financial report addressed to the manager. Ultimately, this application can help the work of the finance department in entering transactions and managers in viewing financial reports
PENGGUNAAN REINFORCEMENT LEARNING DALAM KEPUTUSAN INVESTASI – A SYSTEMATIC LITERATURE REVIEW Raihanah Shafa Shabirah; Totok Dewayanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to systematically synthesize the development, mechanisms, benefits, and challenges of applying reinforcement learning (RL) in investment decisions. Although the use of RL in investment contexts has grown rapidly, existing studies remain fragmented and exhibit substantial methodological variation, highlighting the need for a structured mapping of the role of RL in investment decisions.This study employs a systematic literature review following the PRISMA protocol by searching the Scopus database for publications from 2021 to 2025. Out of 2,309 articles initially identified, 30 articles met the inclusion criteria and were analyzed further.The synthesis results indicate that reinforcement learning is applied through adaptive learning mechanisms based on market condition representations and reward functions that account for risk and portfolio performance. The application of RL contributes to improved investment performance and stability as well as enhanced risk management; however, it still faces challenges related to overfitting risk, data limitations, structural market changes, and low model transparency. This study provides a comprehensive mapping of the literature and identifies research gaps for the development of more robust models in the future.
Co-Authors Afi Syasya Safa Maharani Ailsa Azaria Laksita Aldina Syifa Nur Irmadhani Alif Nur Krishnamurti Andra Domaro Saragih Anigo Trikartiko Anis Solikatun Annisa Putri Ramadhani Aryandra Anantama Aulia Dwi Paresti Daniel Ranbon Bungaran M Daniel Satrio Partogian Deny Prasetyo Djoko Suhardjanto Dzulkifli Dzulkifli Erika Fara Rosadina Fachry Rizqi Amin Fadhil Rahandika Fathaya Aji Aryonanto Fransiskus Daniawan Gabiel Gesa Widi Purnomo Gabrielle Dika Duryat Ghazna Jullab Khorraz Hamami Fildzah Fataqun Herlian Rizki Widyatama Hipolitus Hamonangan Rumahorbo Imanuel Yoka Prasetia Indira Sukma Lailatu Ivan Krisna Priantaka Karel Michael Martin Kesia Athania Purba Kevin Fatahillah Akbar Kukuh Herwibawa Kurnia Purnama Adesya Lidya Caterine Gokasi Manihuruk Lissa Damayanti Luthfi Anugrah Pribadi Maulidina Alyssa Makarima Mikha Tri Apriliani Muhammad Akmaluddin Muhammad Ilham Utama Muhammad Razan Murran Afif Wahyudi Mutiara Aisya Kamila Paris Halomoan RAHMAWATI RAHMAWATI Raihanah Shafa Shabirah Raka Bagaskara Rezaldy Adhyasa Samue Libert T Shofiyatul Masithoh Sondang Manik Talent Angeliq Monica Catherine Tampubol Windy Sulistiawati Yuliati . . Zafara Luthfiyyah