Article Per Year (5 Year)
p-Index From 2021 - 2026
12.229
P-Index
This Author published in this journals
All Journal Buletin Peternakan Journal of Tropical Life Science : International Journal of Theoretical, Experimental, and Applied Life Sciences Agrikultura Jurnal Sosial Ekonomi Pertanian IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora El Dinar JAM : Jurnal Aplikasi Manajemen Jurnal Psikologi Habitat AGRARIS: Journal of Agribusiness and Rural Development Research Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Jurnal Al-Qardh Educational Guidance and Counseling Development Journal JEPA (Jurnal Ekonomi Pertanian dan Agribisnis) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Tunjuk Ajar: Jurnal Penelitian Ilmu Pendidikan Agrin : Jurnal Penelitian Pertanian GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Jurnal Masyarakat dan Budaya Jurnal Ekonomi dan Pembangunan JURNAL PANGAN International Journal of Economics, Business and Accounting Research (IJEBAR) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Agriecobis : Journal of Agricultural Socioeconomics and Business Jurnal Ilmiah Profesi Pendidikan International Journal of Islamic Educational Psychology Renjana Pendidikan Dasar JURNAL ILMIAH GLOBAL EDUCATION Empiricism Journal Ikhtisar: Jurnal Pengetahuan Islam Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Akuntansi AKTIVA Journal of Education Research Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Jurnal Pendidikan Sosial Keberagaman (JURIDIKSIAM) Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Islam Nusantara Al-Iqtishad : Jurnal Ekonomi Journal of Education Technology Information Social Sciences and Health Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Pepadu Jurnal Ilmia Widya Pustaka Pendidikan Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Jurnal Pengabdian Inovasi Masyarakat Indonesia Mutiara: Multidiciplinary Scientifict Journal JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Islamic Banking and Finance IIJSE JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Akuntansi dan Keuangan Syariah International Journal of Humanities, Education, and Social Sciences Jurnal Ilmu-Ilmu Pertanian Jurnal Cendekia Ilmiah International Journal of Economics and Management Research Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Masyhuri Masyhuri
Jurusan Sosial Ekonomi Pertanian Universitas Gadjah Mada
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 122 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 122 Documents
Search

 9   10   11   12   13 
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Digitalisasi Dalam Meningkatkan Efisiensi Operasional Perusahaan Febriyanti, Febriyanti; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/h0702289

Abstract

This study examines the implementation of digital-based accounting information systems in enhancing operational efficiency within organizations through a conceptual-critical approach grounded in a systematic literature review. The analysis integrates findings from recent academic studies to explore how digital transformation reshapes accounting processes, organizational readiness, and efficiency outcomes. The results indicate that the effectiveness of digital accounting systems is not solely determined by technological adoption but is significantly influenced by mediating mechanisms such as process transformation, information quality, and processing speed. The study identifies key determinants, including digital literacy, organizational capability, and managerial support, as critical enablers of successful implementation, while also highlighting structural constraints such as system complexity and resistance to change.
Integrasi Teknologi Digital dalam Sistem Akuntansi untuk Meningkatkan Efisiensi dan Akurasi Data Madinatul Munawwarah; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/t86pww15

Abstract

This study aims to analyze the integration of digital technology into accounting systems and its implications for improving the efficiency and accuracy of financial data. The method used is a conceptual qualitative approach based on a literature review, examining scientific journals, academic books, and relevant publications related to accounting digitization. The results of the analysis indicate that the integration of digital technologies such as cloud computing, artificial intelligence, and ERP systems can improve operational efficiency through the automation of real-time data recording, processing, and reporting. Digital technologies also contribute to enhancing data accuracy through automated validation mechanisms, data consolidation, and system-based error detection. The effectiveness of implementation is significantly influenced by infrastructure readiness, human resource competencies, and the organization’s ability to manage change. This study confirms that the relationship between digitization, efficiency, and accuracy is complex and non-linear. The integration of digital technologies must be understood as a continuous transformation process within modern accounting systems.
Analisis Optimalisasi Penggunaan Microsoft Excel dalam Sistem Accouting untuk Penyusunan Laporan Keuangan guna Mendukung Asumsi Going Concern Annisa, Annisa; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/fc8qjv10

Abstract

This study aims to analyze the optimization of Microsoft Excel usage in accounting systems for the preparation of financial statements to support the going concern assumption. The method used is a qualitative approach based on a literature review, employing descriptive-interpretive analysis through thematic synthesis of relevant literature. The results of the study indicate that the optimization of Excel features such as logical functions, automatic calculations, and structured templates can enhance the efficiency, accuracy, and timeliness of financial statement preparation. The quality of the information produced contributes to the transparency and credibility of the reports used in assessing business continuity. Excel supports the analysis of financial indicators such as leverage and financial distress that influence the going concern opinion. The application of Excel still requires internal controls to minimize input errors. Excel serves as a strategic tool in improving the quality of financial reporting and supports a more systematic evaluation of business continuity in modern accounting practice.
Peran Digitalisasi Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Operasional Entitas Bisnis Anggun Suryani Hasmal; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kmcr5691

Abstract

This study aims to analyze the role of the digitization of Accounting Information Systems in improving the operational efficiency of business entities through a conceptual literature review approach. The method used is a literature review with a thematic-critical analysis of various relevant scientific literature in the fields of accounting and information systems. The results of the study indicate that the digitization of the AIS through automation, cloud computing, and real-time systems can improve operational efficiency by accelerating the flow of information, reducing recording errors, and lowering operational costs. Additionally, digital systems enhance the accuracy and transparency of financial reports, supporting more effective managerial decision-making. However, the implementation of digitalization still faces challenges such as data security, technological infrastructure limitations, and low human resource readiness. A synthesis of the literature indicates that the success of AIS digitalization is largely determined by the integration of technology and the organization’s overall readiness. Therefore, AIS digitalization is positioned as a strategic instrument in enhancing the efficiency and competitiveness of business entities in the era of digital transformation
Analisis Implementasi Pencatatan Keuangan Sederhana dalam Mendukung Digitalisasi UMKM Lokal Febri Andany; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6cw4dn53

Abstract

Micro, small, and medium enterprises (MSMEs) play a strategic role in strengthening local economic resilience, employment generation, and community welfare. This study aims to analyze the implementation of simple financial recording in supporting the digitalization of local MSMEs through a non-empirical approach using library research methods. Data were obtained from scientific articles, proceedings, and recent academic publications related to financial recording, digital accounting, MSME digitalization, and financial literacy. The findings indicate that simple financial recording serves as a fundamental administrative framework that facilitates digital transformation within MSMEs. Implementation effectiveness remains influenced by digital literacy, human resource readiness, organizational adaptability, infrastructure availability, and continuous mentoring support. The study highlights that integrating financial recording with digital technology contributes significantly to MSME sustainability, governance strengthening, and long-term competitive capacity within the evolving digital economy.
Tantangan dan Peluang Penerapan Teknologi Digital dalam Pengelolaan Biaya Operasional Usaha Jasa: Sebuah Tinjauan Pustaka Nur Aznisyah; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/y9ghce39

Abstract

This study examines the challenges and opportunities associated with the implementation of digital technology in managing operational costs within service-based businesses through a qualitative library research approach. The findings indicate that digitalization has transformed operational management into integrated, data-driven, and real-time systems that support efficiency and organizational adaptability. Several barriers affecting implementation include limited digital literacy, organizational resistance, inadequate technological infrastructure, fragmented information systems, cybersecurity risks, and high initial investment costs. Digital technology also creates strategic opportunities through business process automation, integration of operational systems, real-time cost control, digital payment systems, and productivity enhancement, contributing to sustainable competitive advantage in the digital economy era.
Peran Teknologi Digital dalam Membangun Model Bisnis Berkelanjutan Pada Umkm di Era Digital Karina Kamista; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1ava0r78

Abstract

This study examines the role of digital technology in developing sustainable business models for Micro, Small, and Medium Enterprises (MSMEs) in the digital era through a qualitative literature review approach. The analysis synthesizes multidisciplinary perspectives from digital economy and strategic management studies to identify the implications of digital transformation for MSME sustainability. The findings indicate that digital technologies contribute to operational efficiency, business adaptability, market responsiveness, and long-term competitiveness through the integration of digital platforms and data-driven business processes. The study concludes that digital technology functions as a strategic foundation for constructing adaptive, innovative, and sustainable MSME business models in the contemporary digital economy.
Inovasi Teknologi Digital Dalam Akuntansi: Analisis Kritis Atas Peluang, Tantangan, dan Risiko Bagi Organisasi Reski Aulia Putri; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/tw0mwy37

Abstract

This study critically examines digital technology innovation in accounting through a qualitative library research approach. The analysis focuses on the transformation of accounting information systems, digital governance risks, and the reconstruction of accountant competencies within contemporary organizations. Relevant literature concerning artificial intelligence, cloud accounting, big data analytics, blockchain, and Enterprise Resource Planning was systematically reviewed to identify conceptual patterns and emerging organizational challenges in digital accounting practices. The findings indicate that digital transformation strengthens data integration, reporting responsiveness, and strategic decision-making capacity within organizations. However, the expansion of digital accounting systems also generates cybersecurity vulnerabilities, ethical dilemmas, internal control complexity, and organizational dependence on technology-driven infrastructures. The study further reveals that sustainable digital transformation requires adaptive human resources, technological literacy, and resilient governance mechanisms capable of balancing innovation with accountability.
Implementasi Digital Technologies dalam Sistem Akuntansi UMKM: Penguatan Efisiensi Operasional dan Akuntabilitas Keuangan Anisa, Anisa; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/zvcmqn76

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, yet weaknesses in accounting systems continue to hinder financial management quality and business sustainability. This study analyzes the role of digital technologies in improving the efficiency and transparency of accounting systems within MSMEs through a non-empirical library research approach. The findings indicate that digital technologies, including cloud accounting, mobile accounting applications, digital payment integration, and blockchain-based accounting systems, contribute significantly to improving financial data accuracy, accountability, auditability, and governance quality in MSMEs. However, implementation remains constrained by limited digital literacy, inadequate infrastructure, cybersecurity risks, organizational resistance, and uneven technological readiness. Sustainable digital accounting transformation requires collaborative governance and continuous institutional support to develop resilient MSME financial ecosystems.
Disrupsi Teknologi dalam Akuntansi: Antara Automasi, Efisiensi, dan Redefinisi Profesi Akuntan Atika Syahra; Masyhuri, Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/et190056

Abstract

Technological disruption has transformed the accounting landscape through the integration of artificial intelligence, robotic process automation, cloud accounting, and big data analytics that reshape organizational processes and professional structures. This study examines how technological transformation reconstructs accounting practices, operational efficiency, and the professional identity of accountants within the digital economy. The research employed a qualitative non empirical approach based on library research through the synthesis of academic literature related to digital accounting transformation. The findings indicate that automation improves efficiency, reporting accuracy, and integrated control systems while simultaneously generating risks associated with cybersecurity and ethical governance. The study concludes that the sustainability of the accounting profession increasingly depends on adaptive competencies, technological literacy, and multidisciplinary capabilities aligned with the dynamics of Society 5.0.
Co-Authors Abdul Mutalib, Ahmad Achmad Sani Supriyanto Adhecelan, Herdias Adnan Putra Pratama Akbar, Ahmad Naufal Albadri, Abdun Nashir Andi Muh Nur Hidayat Anggun Suryani Hasmal Ani Suryantini Anisa Anisa Annisa Annisa Any Suryantini Appas, Herdi Arya Saputra Atika Syahra Ayu Anjana, Jinan Azrimul Azrimul Barid, Miftah Candra Nuraini, Candra Danang Manumono Desilvia Devi Astriani Dewi, Nurul Aini Pamatia Dwi Aulia Afrizka Dwidjono H. Darwanto, Dwidjono H. Dwidjono Hadi Darwanto Dyah Ethika, Dyah El, Iqbal Maulana Elis Oktaviani Eliya, Fitri Fachry Abda El Rahman Fajar, Mochammad fatimah Fatimah Febri Andany Febriyana, Siti Hardiyani febriyanti febriyanti Fitri, Vira Yuspita Ganestyani, Indah Arum Hadi, Lalu Nanda Rahman Hafid, Abd. Hairil Wadi Hamdi Hamdi Hamidsyukrie, Hamidsyukrie Hamzah, Aksi Harmaini Harmaini Harnas, Fanny Anggriani Hasibuan, Nadila Sadinda Haslinah, Haslinah Herlyna Novasari Siahaan Hernanda, Helena Agnesia Huda, Muhammad Fatchul Huda, Muhammad Fatcul Imam Malik Imam Zulkhairi Indah Pratiwi Indah Yuliana Innayah, Eka Putri Irfan, Rivaldo Isma Dina Jamhari, Jamhari Jangkung H. Mulyo, Jangkung H. Jangkung Handoyo Mulyo Jannah, Nadiatul Jannah, Putri Miftahul Johari, Fuadah Binti Julaihah, Umi Jumarni Jumarni Karina Kamista Khairil Anwar Khairunnas Rajab Khairurrozi, Khairurrozi Lestari Rahayu Waluyati Lestari, Dyah Aring Hepiana Lutfia Agasiwi Luthfiyani, Putri Wahidah Madinatul munawwarah Mahsuruddin, Mahsuruddin Mardyanti, Eka Shophia Marhamah, Binti Tsaniatul Marlef, Atika Masyhuri, Zilly Arsyika Meldona Mila Noviana, Mila Mualim, Rojif Muhammad Fadhli Muhammad Ilyas Muhammad Imam, Muhammad Naila Zalzabilah Nanik Wahyuni ‎ Natelda Rosaldiah Timisela Ni Made Novi Suryanti Ningsih, B. Sri Mulia Nisa'uzzakiyyah, Nabilah Nismulwiah, Nismulwiah Novi Arfarita Nur Aliyah Rahma Saleh Nur Asnawi Nur Aulia, Sendi Nur Aznisyah Nurhadi Nurhidayah Nurhidayah Nursaptini Nursaptini Nurvadillah, Nurvadillah Pardiman Pardiman Pradanimas, Aqilla Pranata, Ahmad Adi Putri Adinda, Rosa Gita Putri, Juliandari Putri, Selviana Dwi Putri, Yati Kusuma Qaderi, Sabza Gol R. Waluyati, Lestari Raden Mohamad Herdian Bhakti Rahayu Relawati Rahmah Nur Aqilah Randina, Nina Reski Aulia Putri Ris Hadi Purwanto Rohmani, Zuliana S Siswanto SAKTYANU K. DERMOREDJO SALSABILA, ANDI APRILIANA Salsabila, Nada Sarifuddin Andreadi Sarina Sarina Sasnika, Epa Senawi septiana Rahayu Siadari, Ulidesi Siregar, Abi Pratiwa Siti Nurwahidah, Siti Slamet Hartono Sri Widodo Subhan Ajrin Sudirman Sugiarto , Sugiarto Sukardi Sukardi Sulastri, Dewi Sumitro Supraini, Deny Suryani Hasmal, Anggun Sutrantiyas, Roichana Rachma Suud Suud, Suud Suud, Muhammad Syafruddin Syafruddin Syam, Nur Afifah Takaya Higuchi, Takaya Taufikurahman, Taufikurahman Temy Indrayanti Tri Anggraeni Kusumastuti Tri Yulianto Trisiwi Wahyu Widayati Ubaidillah Ubaidillah Ulya, Solihatul umi barokah Utomo, Jepri Vivin Maharani Ekowati Wadi, Hairil Wahidah, Ananda Wahyuni, Baiq Tri Waluyati, Lestari Widiarni, Finta Yasid Yasid Yulita Kurniawaty Asra Yunastiti Purwaningsih, Yunastiti Yuslenita Muda Yusni, Wahyudi Zaen, Adhelia Husnainy Zainul Hasani, Muhammad Zhafirah, Altaf ZM, Hamidsyukrie Zulkifli Zulkifli Zulkifli Zulkifli