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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Gizi dan Pangan Soedirman (JGPS) Kompartemen : Jurnal Ilmiah Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Molekul: Jurnal Ilmiah Kimia Global Financial Accounting Journal Proceedings Series on Social Sciences & Humanities Journal of Economic, Business and Engineering (JEBE) Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Artha Imperium: Jurnal Pengabdian Kepada Masyarakat Al-Infaq : Jurnal Ekonomi Islam Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Puji Lestari
Universitas Jenderal Soedirman
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Intellectual Capital di UMKM: Analisis Bibliometrik Dwi Artati; Eliada Herwiyanti; Puji Lestari; Agung Praptapa; Eko Suyono; PDI Kusuma
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.5893

Abstract

Perkembangan teknologi dan ilmu pengetahuan yang sangat cepat adalah tanda era globalisasi. Era globalisasi ditandai dengan persaingan ekonomi. Daya saing saat ini bergantung pada kemampuan usaha mikro, kecil, dan menengah (UMKM) dalam bidang teknologi dan ilmu pengetahuan. UMKM yang mampu bersaing selalu berupaya mencari strategi bersaing dan basis daya saing yang tepat untuk unggul. UMKM perlu menggunakan strategi pengelolaan pengetahuan untuk meningkatkan daya saing dengan implementasi pengelolaan Intellectual Capital. Artikel ini bertujuan untuk mengetahui dan memetakan penelitian yang membahas tentang Intellectual Capital di UMKM (MSMEs) dengan bibliometrik dalam periode pangamatan dari tahun 1998 sampai dengan tahun 2023. Data diperoleh dari database Scopus dengan kata kunci “Intellectual Capital AND MSMEs”. Dari pencarian dalam database scopus diperoleh sebanyak 285 artikel atau dokumen yang membahas tentang Intellectual Capital di UMKM. Metode yang digunakan yaitu analisis bibliometric, dengan menggunakan software R biblioshiny dan Microsoft excel. Hasil dari pemetaan ini menunjukkan bahwa dari waktu ke waktu publikasi meningkat. Sumber publikasi terbanyak berasal dari Journal of Intellectual Capital. Dokumen yang paling banyak dikutip adalah artikel karya Chen, Y. S. (2008). Sementara penulis yang paling banyak publikasi yaitu Khalique M. Dan topik yang sering dibahas adalah Knowledge – Management.
Integrasi Digital Accounting dan Artificial Intelligence dalam Tata Kelola Bisnis Usaha Kecil Menengah Berbasis Digital Bambang Arianto; Eliada Herwiyanti; Agung Praptapa; Puji Lestari
Jurnal Wahana Akuntansi Vol 11 No 1 (2026): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v11i1.44027

Abstract

This study aims to elaborate the meaning of digital accounting and artificial intelligence in the business governance of digitally based Small and Medium Enterprises (SMEs). This issue is driven by the increasing pace of digital transformation, the demand for operational efficiency, and the need for digital data-driven decision-making. This study employs a critical phenomenological approach using Interpretative Phenomenological Analysis (IPA), which is extended through a critical reading of social, technological, digital literacy, data security, and resource limitation contexts among SME actors. Data were collected through in-depth interviews with digitally based SME actors, focusing on their lived experiences in adopting digital accounting and artificial intelligence. The findings indicate that digital accounting is not merely interpreted as a digital financial recording system, but also as a governance practice that supports transparency, efficiency, accountability, and financial control within business operations. Artificial intelligence is interpreted as a strategic instrument that supports digital promotion, customer service, data analysis, cybersecurity, and the optimization of business decision-making. This study also finds that the integration of digital accounting and artificial intelligence not only improves the quality of data-driven decision-making and predictive capability, but also reveals structural constraints in developing business governance.
Co-Authors Achmad Ulin Nuha Agung Praptapa Agung Prayogi Bambang Agus Pramuka Bambang Arianto Christina Tri Setyorini Dewi Rahmawati Dona Primasari Dwi Artati Eko Suyono Eliada Herwiyanti Hernayanti Hernayanti Indah Permatahati Indriyani Ira Hapsari Irianing Suparlinah Lilik Handaya Eka Margani Pinasti MD.Owllyah Muhammad Gus Solhan Fadlola Nurul Hamdalah PDI Kusuma Prasetya Lazuardi Reza Muhammad Riady Rifanty Wahyu Ramadhan Rini Widianingsih Romandhon Romandhon Sara Melati Saryono Saryono Sev Rahmiyanti Shabira Nurulizzah Sahida Sri Hartiyah Sri Lestari Sully Kemala Octisari Supriono Supriono Suyata Suyata Thiya Septriana Tiara Pandansari Warsidi Warsidi Winda Dwi Yanthi Wita Ramadhanti