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Journal : Luxury: Landscape of Business Administration

Stakeholders’ Perspectives on Banking Support and Digital Accounting Adoption in the Palm Oil Industry Panjaitan, Harry Patuan; Renaldo, Nicholas; Junaedi, Achmad Tavip; Nyoto, Nyoto; Jahrizal, Jahrizal; Dalil, M; Arief, Dodi Sofyan; Puspita, Fifi; Nyoto, Rebecca La Volla; Veronica, Kristy
Luxury: Landscape of Business Administration Vol. 3 No. 2 (2025): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v3i2.135

Abstract

This study aims to investigate how stakeholders, including palm oil enterprises, smallholder cooperatives, banking institutions, and regulators, perceive the role of banking support in facilitating or hindering the adoption of digital accounting systems. This study employs a qualitative exploratory design to capture the diverse perspectives of stakeholders on the role of banking support in facilitating digital accounting adoption within the palm oil industry. A purposive sampling strategy will be employed to ensure participants possess direct experience with either banking support or digital accounting adoption. Data will be analyzed using thematic analysis. Interview transcripts, focus group notes, and documents will be coded inductively and deductively, guided by the research questions. The findings reveal that banks are not merely providers of financial capital but also act as institutional gatekeepers that shape reporting practices and encourage digital transformation. Larger enterprises view digital accounting as a strategic tool for efficiency and compliance, while smallholders often see it as a burdensome requirement.
Co-Authors Abdul Khair Junaidi Achmad Tavip Junaedi Adhy Prayitno Adhy Prayitno Adhy Prayitno, Adhy Afrizal, Efi Agus Reforiandi Agus Reforiandi Agus Surya Permana Agus Surya Permana Akbar, Mustafa Amani, Nahrul Amir Hamzah Amri Pahlevi Amries Rusli Tanjung Andri Andri Anita Susilawati Anjananda Vitodi Asral, Asral Athiyyah Rieke Hisana Athiyyah Rieke Hisana Atmaja, Hikmah Aulia Rahman Awaludin Martin Ayunita, Dyna Barib Bramawira Bayu Wiguna Brilliant Yosef Pandapotan Cecilia, Cecilia Choir, Mustofa Dalil, M Dalil, M. Dalil, M. Darmansyah Darmansyah Deni Pranata Dian Haryanto Dinova, Alfito Doni saputra Dyna Ayunita Eko Jadmiko Eko Jadmiko Elgi Oki Andeska Erizal Hamdi Ervan Kurniawan Fauzul Hamdi Siregar Fifi Puspita Fikri Aulia Firdaus M Fitra, Edy Galuh Leonardo Sihombing Gamal Fiqih Handonowarih Gusrio Tendra Harry Patuan Panjaitan Hendri Yanto I Gusti Bagus Wiksuana Ida Ayu Putu Sri Widnyani Ihsan, Rizki Al Ikhsan Rahman Husein Ilyandi, Rifki Imnadir, Imnadir Indro Parma Iskandar, Anwar Iwan Kurniawan Jahrizal Johanes, Erik Sitio Junaidi, Abd Khair Keno Widodo Koto, Jaswar Koto, Jaswar Kurnia, Andry M. Dalil M. Dalil Mendofa, Dyon Shaputra MERRY SISKA Mhd Irvan Irwana Midriem Mirdanies Midriem Mirdanies Minarni Minarni Minarni Shiddiq, Minarni Mintarto, Mintarto Muflihana, Afdila Muflihana, Afdila Muftil Badri Muhammad Anjar Arrohman Muhammad Arif Munirah, M. Musa, Sulaiman Nicholas Renaldo Novry Harryadi Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Okazar, Okazar Putri Nawangsari, Putri Nawangsari Rahmat Hidayat Rahmat, Ridho Zarli Roni Salambue Saputra, Rachman Sarmaini Fridawaty SATRIYAS ILYAS Sherif, Jamaluddin Md Shodikin, Shodikin Sihombing, Galuh Leonardo Sihotang, Samsul Bahri Simaskot, Johar Sinta Afria Ningsih Sitio, Erik Johanes Solih, Aji Mahmud Sugianto, Irwan Suhardjo Sukemi Indra Saputra Sukma Aditya Syafri, Syafri Syahru ramadonal Tekad Indra Pradana Abidin, Tekad Indra Pradana Toni Darji Veronica, Kristy Wahid, Nabila Wilda Susanti Zulfebri Zulfebri