Article Per Year (5 Year)
p-Index From 2021 - 2026
4.65
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Pembangunan POROS TEKNIK INTEKNA JDE (Journal of Developing Economies) Jurnal EMT KITA EnviroScienteae Jurnal Skala Kesehatan International Journal of Social Science and Business Jurnal IMPACT: Implementation and Action Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Business, Law, and Education International Journal Software Engineering and Computer Science (IJSECS) International Journal of Management Science and Information Technology (IJMSIT) Jurnal Ilmiah Maternal International Journal of Social Science, Education, Communication and Economics Jurnal Multidisiplin West Science The Es Accounting and Finance Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa West Science Journal Economic and Entrepreneurship Jurnal Bisnis dan Manajemen West Science Jurnal Rakat Sehat : Pengabdian Kepada Masyarakat Rechtsnormen Journal of Law INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal Kebidanan Bestari Government & Resilience Journal Economic Business Innovation
Ahmad Rizani, Ahmad
Program Studi Ekonomi Pembangunan Fakultas Ekonomi Universitas Borneo Tarakan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal Economic Business Innovation

 1 
Digital Accountability Management Paradox Resolving Controls with AI Blockchain Assurance for Sustainability Performance Rizani, Ahmad; Daengs GS, Achmad
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.338

Abstract

Purpose—This study analyzes how digital capabilities, governance, and accounting translate into sustainability-oriented outcomes via an integrated performance measurement system.Design/methodology/approach—This model was tested using a unique design to provide a quantitative explanation in terms of structural equation modelling (SEM) of direct effects, mediating effects, moderating effects, and resilience measures.Findings—The findings show that digital governance does not automatically result in high performance. The same is true of agile principles and controls. The same is true of modern accounting assurance. And the same is true of sustainability control systems. Instead, these outcomes are largely realized through performance measurement capabilities that resolve the paradox of balancing efficiency/accountability and sustainability agendas. This ability is believed to be crucial in turning digital resources and management into a lasting competitive edge and organizational strength. Regulatory and environmental pressures show a marginal level of influence in context, suggesting that a robust internal measurement architecture remains stable across contexts.Originality/value—This study introduces performance measurement capabilities that resolve the paradox as a unique organizational capability, expanding existing knowledge about digital transformation and sustainability accounting beyond static views of control systems. This paper expands capability-based theories of digital accountability and sustainability performance by synthesizing digital leadership, AI-blockchain assurance, agile governance, and sustainability controls within an integrated explanatory framework.Implications—Integrating digital and sustainability initiatives into learning-based performance measurement systems is strategically vital. They suggest ways in which digital accountability mechanisms can be used in institutional environments that are under pressure to transform into long-term sustainable value generators.
Co-Authors A, Niluh Putu Abdallah Al- Shreifeen, Iyad Adiwijaya, Saputra Afdhal Chatra Perdana Aghnia Wulandari Alexandra Hukom, Alexandra Amin, Al- Anita, Nur Arief Rahman Arini, Rani Eka Asy'ari, Muhammad Aril Beatris, Diana Benius, Benius Cahyani, Lidya Daiyah, Isrowiyatun Darmayanti Darmayanti Deti Kurniati Djihad, Fajar Era Deka, Rio Fakhriah, Syahriati GS , Achmad Daengs Guilin, Xie Hafid Sumarwadji Hapisah Hapisah, Hapisah Hardianti Hardianti, Hardianti Hety Devita Inayah, Shofiatul Irawan Irawan Ismarini, Novi Iswanto, Juni Januarsih, Januarsih Judijanto, Loso Kartini Kartini Khofifah, Noor Ladjin, Nurjanna Lina Budiarti, Lina Mahdi Mahdi, Mahdi Maslani, Hj. Noorhayati maslani, noorhayati Mediana Pratiwi, Nor Rimadhanty Megawati Megawati - Mesri Welhelmina Nisriani Manafe Muhammad Fuad Muhammad Mukhtar Muhammad Rizhan, Muhammad Muhammad Syafri, Muhammad Muslim, Shohib Neneng, Sunaryo Prihatanti, Nur Rohmah Pungan, Yudi Purnawati, Elisa Purnomo Purnomo Putri, Rezty Arizta Rafidah Rafidah Ramadhani, Puteri Ahyana Rasyad, Rizky Zakariyya Reza Adhi Fajar Rima Harati Sabirin Sabirin, Sabirin Safitri, Elvina Salmani Saptarini, Dessy Lestari Saputra, Citra Dewi Setiadi, Sandi setiawati, erni Silaban, Desi Natalia Sofwan Hadi, Sofwan Sri Sulistyawati, Upik Subianto, Pratiwi Sudarmanto, Eko Supriandi Supriandi, Supriandi Surahmi, Mila Sutisna, Eka Syaiful Anwar Syamsu Rijal Syifa, Siti Rahmatus Takari, Dedi Tiawon, Harin Wahab Syakhrani, Abdul Wati, Eva Lusiana Wattimena, Fegie Yoanti Yovita Yovita Yuniarti Yuniarti Yuswardi Zakiah Zakiah Zakiah, Wiwin