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All Journal Economica: Jurnal Ekonomi Islam Jurnal Inovasi Bisnis (Inovbiz) Owner : Riset dan Jurnal Akuntansi Abditani : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi Kompetif Quantitative Economics and Management Studies Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Balanca : Jurnal Ekonomi dan Bisnis Islam Agribusiness Journal Amsir Management Journal
Neks Triani
(Orcid: 0000-0002-8843-9549) Universitas Sembilanbelas November Kolaka
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences Other

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The Role of Big Data and AI In Capital Market Based Accounting Masradin Masradin; Syamsuddin Syamsuddin; Neks Triani; Syarifuddin Rasyid; Sahrir Sahrir
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3836

Abstract

This study used a Systematic Literature Review (SLR) to examine the role and use of Big Data and Artificial Intelligence (AI) in capital market-based accounting and identify factors influencing the effectiveness of their implementation. The study followed the PRISMA 2020 protocol. From 437 records obtained through eight keyword combinations in the Scopus database, 29 studies were selected after filtering based on the 2016–2026 publication period, Q1–Q4 journal quality, and thematic relevance. The study grouped the literature into four main aspects: data infrastructure, analytical processing, disclosure and reporting, and governance and assurance. These four aspects were then integrated into the AI-Accounting Value Chain and Governance Loop (AVC-GL) model. The findings indicate that Big Data expands information sources for accounting and capital market analysis, while AI helps process complex data and supports decision-making. However, the effectiveness of its implementation is highly dependent on data quality, governance, professional oversight, and human ability to evaluate technological outcomes. The use of generative AI also improves the efficiency of corporate disclosures, but introduces new risks, including greenwashing. This study contributes through the development of a functional taxonomy and AVC-GL model to explain the relationship between technology, governance, information quality, and decision-making in capital markets.
Optimalisasi Manajemen Waktu dan Pengembangan Diri Sebagai Kunci Peningkatan Kinerja Pegawai Neks Triani
Amsir Management Journal Vol. 6 No. 2 (2026): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i2.1340

Abstract

Time management and self-development are examined as determinants of employee performance in a hospital setting. The study aims to identify the partial and joint effects of time management and self-development on employee performance and to estimate the proportion of variance in performance explained by these two factors. A descriptive analytical approach is employed, incorporating validity and reliability testing, multiple linear regression, partial significance testing, simultaneous significance testing, and the coefficient of determination. Primary data are collected through structured questionnaires administered to hospital employees. The findings show that time management has a statistically significant partial effect on employee performance, indicating that employees who manage their time more effectively tend to achieve higher performance levels. Self-development also demonstrates a highly significant partial effect on performance, suggesting that continuous efforts to improve skills and competencies are closely associated with better work outcomes. When considered together, time management and self-development exert a significant joint influence on employee performance, confirming that these variables interact to enhance overall effectiveness at work. Regression analysis further reveals that time management and self-development have a moderately strong relationship with employee performance, with the coefficient of determination indicating that a meaningful portion of performance variation can be explained by these two factors.
ANALISIS PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMA NEGERI 1 WUNDULAKO Juniati Juniati; Neks Triani; Sabarudin Sabarudin
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Penguatan Akuntabilitas Keuangan, Tata Kelola Organisasi, dan Keberlanjutan Bis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2359

Abstract

This study aims to describe the accounting procedures used in the management of School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako. The problem formulations in this study are: 1) What are the accounting procedures for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako? 2) Does the accounting system for managing School Operational Assistance (BOS) funds at SMA Negeri 1 Wundulako comply with the National Education Standards and BOS Technical Guidelines? This research uses qualitative analysis with a case study approach. Data collection involved observation, documentation, and interviews with research subjects. Validity tests were conducted using source triangulation, technical triangulation, and time triangulation. Data analysis techniques included data reduction, data presentation, and data verification. The results of the study indicate: 1) the management of BOS funds at SMA Negeri 1 Wundulako is in accordance with the 2022 BOS technical guidelines. BOS fund management has three important aspects, namely planning, implementation, and reporting. In the management of BOS at SMA Negeri 1 Wundulako, there are several shortcomings, namely in the process of preparing the RKAS where there is no budget allocated to finance the development of graduate compensation standards; development of content standards; and development of educators and education personnel. Furthermore, there are obstacles in the process of distributing BOS funds which are often delayed so that the school must go into debt to resolve the problem. Another problem is that at any time the school suddenly requires carrying out an activity whose implementation budget is not listed in the RKAS. The solution that the school can do to overcome this problem is to go into debt; 2) the use of BOS funds at SMA Negeri 1 Wundulako has been maximized to meet the needs of the school. However, maximizing the use of BOS funds so that it can reach all components in the school. Accounting Procedures, Management, BOS Funds
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH DALAM PENYUSUNAN LAPORAN KEUANGAN DI BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN KOLAKA Enjois Rongre Pandin; Neks Triani; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Penguatan Akuntabilitas Keuangan, Tata Kelola Organisasi, dan Keberlanjutan Bis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2444

Abstract

This study aims to analyze the implementation of Government Accounting Standards (SAP) in the preparation of financial statements at the Regional Revenue Agency of Kolaka Regency. SAP serves as an important guideline in realizing transparency and accountability in regional financial management. This study was conducted using a qualitative method. The data sources used in this research include primary and secondary data. In collecting data, the researcher employed observation, interviews, and documentation techniques. The research was carried out at the office of the Regional Revenue Agency of Kolaka Regency. The analysis results indicate that, in general, the Regional Revenue Agency of Kolaka Regency has implemented accrual-based SAP in accordance with Government Regulation Number 71 of 2010. However, there are still several obstacles affecting the effectiveness of its implementation, including limitations in human resources (HR) with competencies in public sector accounting, suboptimal financial information systems, and the need for technical adjustments in understanding reporting formats and procedures. Additionally, coordination between accounting entities and main reporting entities needs to be strengthened to produce financial statements that are more accurate, relevant, and timely. Based on these findings, this study recommends enhancing HR capacity through specialized training, strengthening information systems, continuous internal evaluation and supervision, as well as improving cross-unit coordination so that the implementation of SAP can run more optimally and support the achievement of good governance within the Kolaka Regency Government environment
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA JNT EXPRESS TANGGETADA Randi Randi; Neks Triani; Bustang Bustang
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Penguatan Akuntabilitas Keuangan, Tata Kelola Organisasi, dan Keberlanjutan Bis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2446

Abstract

The research uses a descriptive qualitative approach, with data collection techniques including interviews, direct observation, and documentation.The main focus of this research covers the recognition, measurement, depreciation, derecognition, as well as the presentation and disclosure of fixed assets.The results of the study indicate that the recognition and measurement of fixed assets have been carried out in accordance with the provisions of PSAK 216, namely recognized when the assets are ready for use and measured based on acquisition cost. However, discrepancies were found in the depreciation treatment, where the company charged depreciation in full without considering the actual usage period of the assets, and has not yet derecognized assets that are already damaged. In addition, the presentation and disclosure of fixed assets have not been formally implemented in the financial statements. This study recommends the need for a more structured accounting system, proportional depreciation recording, and comprehensive fixed asset disclosure to ensure that financial statements are more reliable, relevant, and compliant with standards. Keywords: Fixed Assets, PSAK 216, Accounting, Depreciation, Recognition
Co-Authors Ahmad Abbas Aminah Sagista Andi Ayu Frihatni Arizah, Ainun Arizal Hatam Arnadi Chairunnas Aulia Uswa Noor Khasanah Azzajjad, Muhammad Fath Bustang Bustang Dewi Satria Ahmar Elpa Parinding Enjois Rongre Pandin Gustia Hasrin Ikra Irsan Rahman, Irsan Juniati Juniati Kartini Kartini La Sisi Maha Radwan Mardiana Masitah Masradin, Masradin Mohamad Ilham Muhammad Ihsan Andi Dagong Nur’Illiyyien Nur’Illiyyien Rahmat Ari. F Randi Randi Riad Afrillah Sabarudin Sasmita Nabila Syahrir Selfiana Marintin Paembonan Sundari, Sri Surianto Ilham Syahdar Baba Syahri Wahyuni Syamsuddin Syamsuddin Syarifuddin Rasyid Wa Ode Rayyani yasdin yasir Yuli Purbaningsih Zahra Wahyuni Zulkhar Naim