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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 ', Adiwirman ', Armaini ', Hariadi ', Sampoerno Achmad Tavip Junaedi Adiwirman ' Adiwirman Adiwirman Adiwirman Adiwirman, Adiwirman Afriani, Imas Agil Juansyah Agus Sutikno Agus Winarsih Ahmad Anhar Syahputra Alhusaeri, Bayo AR, Arman Effendi Ariani Gusti Rahayu Arif Fashli Hakiki Armaini ' Armaini Armaini Armaini, Armaini Arman Effendi Aulia, Nadrah Rahmatika Azman Azman Besri Nasrul BR SIAGIAN, ROMAYANJU Cahya, Fajar Tri Dalil, M Darwin Sihombing, Darwin Dawolo, Baziduhu Desita Salbiah Dini Oktrisna Dodi Sofyan Arief, Dodi Sofyan Edison Anom Elza Zuhry Erlida Ariani Faidah, Fikriatul Fauzi, Amat Fetmi Silvina Gulat ME Manurung Gunawan Tabrani Gusmawartati Gusmawartati Hafiz Fauzana Hakiki, Arif Fashli Hanny Bie Rizki, Hanny Bie Hapsoh Hardian Indra Guna Harry Patuan Panjaitan Herman, - Idwar, Idwar Ikhsan Dwi Andianto Imran Maruli Tua Sihombing Irfandri Irfandri Irfandri, Irfandri Isna Rahma Dini Isnaini Isnaini Jahrizal Janter Manurung Jurnawaty sjofjan Kasrul Akbar Dahlan, Kasrul Akbar Kausar Kausar Khairir Rusyadi Kortima, Eka Krisman ' Laksono Trisnantoro Lina Rita Silaban M. Amrul Khoiri Marnolia, Atika Marpaung, Win Nicho Merini, dan Jenny Molehet M. Siburian Muhammad Ali MUHAMMAD ALI Muhammad Hamzah, Muhammad Murniati ' Nadia Anjani, Nadia Nelvia Nelvia Nelvia, - Nicholas Renaldo Nofripa Herlina Nur Halimah Nurul Huda Sholikhatul Khusna Nurwijayanti Nyoto Nyoto, Nyoto Nyoto, Rebecca La Volla Pajri Ananta Yudha Pebrianti, Riska Pratama, Ridho Rachmad Saputra Ramadhoni, Rizky Rani Yuniati Refli Junaidi Richart Hutabarat Rinda Tinendung Tinendung Rini Sri Putri Riris Yuningsih, Riris Riska Pebrianti Rizky Ramadhoni Rugun Hartati Rumapea, Denny Swardi Rusli Rustam Rusli Rustam Sampurno Sampurno Saputra, Rachmad Sari, Dermala Sianturi, Vera Triwan Siti Aminah Sri Yoseva Sudarno Sudarno Sudnoris Sulvana Elisa Sianipar Sukemi Indra Saputra Susanti, Dewi Marlina Susilawati Susilawati Susilawati, Susilawati Susy Edwina Syahputra, Anugrah Kharisma Syamsi, Azrida Tiara Athahirah Titania T. Nugroho3 Titania Tjandrawati Nugroho Veronica, Kristy Very Fernando H Wahyudi, Cecep Ijang Wawan ' Yetti Elfina Yetti Elfina S Yetti Elfina S Yuda, Pajri Ananta Yuli Haryani Yulia, Urfa Yundari, Yundari Yuyun Penzi Zulham Zulham