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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat GUYUB: Journal of Community Engagement Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Islamic Banking and Finance Jurnal Akuntansi dan Keuangan Syariah Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Sujud: Jurnal Agama, Sosial dan Budaya Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
masyhuri masyhuri
Institut Agama Islam Negeri Bone
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Peran Audit Siklus Utang dalam Menjaga Akuntabilitas dan Transfaransi Laporan Keuangan Tia Permatasari; Ahmad Afreza Bahri; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/eteb9c19

Abstract

Financial statements are the main means of accountability for entities to their stakeholders, so that accountability and transparency in their presentation are an integral requirement of good financial governance practices, especially in the management of debt, which has high risk implications. This study aims to analyze the role of debt cycle audits in strengthening accountability and transparency in financial reporting at companies in Indonesia. The research method used is a qualitative approach through a literature study by examining scientific journals, accounting textbooks, and research publications relevant to auditing, the debt cycle, and the quality of financial reports. The results and discussion show that debt cycle audits play an important role in ensuring the fairness of recognition, measurement, and disclosure of liabilities, strengthening internal control systems, and reducing the risk of misstatement and reporting fraud. Audits have also been proven to increase the disclosure of information on liabilities, which has an impact on the trust of investors, creditors, and the public. The conclusion of this study confirms that auditing the debt cycle is a strategic instrument in realizing accountable, transparent, and ethical financial statements.
Peran Etika dan Tanggung Jawab Sosial dalam Menopang Keberlanjutan Praktik Akuntansi Syariah Modern Wahyu Ardiman; Roy Sakti Prasetya; Alamsyah Alamsyah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ah9nhy64

Abstract

This study discusses the role of ethics and social responsibility in supporting the sustainability of modern Islamic accounting practices amid the dynamic development of the Islamic finance industry. Islamic accounting is not only positioned as a financial recording system, but also as a moral instrument based on the values of justice, trust, transparency, and maqasid al-shariah. This study uses a descriptive qualitative method with a literature review approach through scientific literature, textbooks, and empirical findings related to Islamic accounting ethics, Islamic CSR, Islamic Social Reporting, and green accounting. Data analysis was conducted using content and thematic analysis to identify relevant conceptual and empirical patterns. The results and discussion show that the internalization of Islamic accounting ethics and the integration of Islamic CSR, ISR, and green accounting contribute significantly to strengthening the accountability, transparency, and social legitimacy of Islamic financial institutions. Reporting practices that reflect social and environmental responsibility have been proven to support public trust and institutional sustainability. The conclusion of the study confirms that ethics and social responsibility are the main foundations that ensure the economic, social, and moral sustainability of modern Islamic accounting practices.
Analisis Risiko Human Error dalam Penggunaan Microsoft Excel dan Dampaknya terhadap Kualitas Laporan Keuangan Elis Oktaviani; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/05g9sr46

Abstract

This study aims to develop a conceptual framework for analyzing the risk of human error in the use of Microsoft Excel and its implications for the quality of financial reporting. The research adopts a non-empirical qualitative approach using a descriptive-conceptual design based on a systematic synthesis of relevant literature in accounting information systems, internal control, and financial reporting quality. The analysis identifies that human error arises from the interaction between user limitations, system design deficiencies, and the absence of automated validation mechanisms within spreadsheet-based environments. These errors manifest in various operational forms and lead to significant distortions in the accuracy, reliability, and relevance of financial information. The study further highlights that reliance on Excel as a primary accounting tool increases exposure to risk due to its dependence on manual processes and individual competencies. The findings contribute to the theoretical development of risk management in accounting systems and offer practical implications for improving financial reporting quality through system transformation.
Eksplorasi Peran Robotic Process Automation (RPA) Dalam Akselerasi Efisiensi Akuntansi Sukmawati Sukmawati; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/35stkv12

Abstract

The digital transformation of accounting has intensified the need for efficiency, accuracy, and adaptability in financial processes. This study aims to explore the role of Robotic Process Automation (RPA) in accelerating accounting efficiency through a qualitative, non-empirical approach based on a systematic literature review. The analysis synthesizes findings from relevant academic sources to construct a conceptual understanding of how RPA contributes to operational performance and information quality. The results indicate that RPA enhances efficiency by automating rule-based processes, improving data consistency, and reducing operational variability. Furthermore, the implementation of RPA enables a shift in professional focus from routine administrative tasks to analytical and strategic functions, thereby increasing the value contribution of accounting practices. The study also highlights that the success of RPA adoption is contingent upon organizational readiness, including governance structures, technological integration, and human capital capabilities. These findings suggest that RPA serves as a strategic enabler of sustainable efficiency in accounting.  
Analisis Penggunaan Microsoft Excel dalam Penyusunan Laporan Keuangan pada Sistem Akuntansi Digital Nur Aliyah Rahma Saleh; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/d6x5rg24

Abstract

This study examines the use of Microsoft Excel in the preparation of financial statements within the context of digital accounting systems through a qualitative non-empirical approach based on library research. The findings indicate that Microsoft Excel remains a widely utilized tool due to its flexibility, accessibility, and adaptability in supporting structured financial recording and reporting processes. However, its role extends beyond operational functionality, serving as a transitional platform that facilitates digital accounting adoption, particularly for entities with limited technological capacity. Despite these advantages, limitations related to system integration, internal control, scalability, and automation constrain its effectiveness in more complex environments. This research contributes conceptually by positioning Excel not as a replacement for accounting software, but as a strategic component within sustainable digital transformation frameworks.
Peran Transformasi Digital dalam Meningkatkan Efisiensi Kerja, Kualitas Akuntansi, dan Audit Internal: Systematic Literature Review Jawziyah Khaerullah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/a4xfnz23

Abstract

This study aims to analyze the role of digital transformation in enhancing work efficiency, accounting quality, and internal audit effectiveness through a Systematic Literature Review (SLR) approach. The study adopts a non-empirical design by synthesizing conceptual and empirical findings from reputable international databases, following the PRISMA protocol to ensure transparency and methodological rigor. The results indicate that digital transformation, driven by technologies such as artificial intelligence, big data analytics, cloud computing, and blockchain, significantly improves operational efficiency while strengthening accounting quality through greater accuracy, transparency, and timeliness of financial reporting, alongside the evolution of internal audit into a more strategic and data-driven function. The findings also reveal an interconnected relationship among these dimensions, contributing to overall organizational performance and supporting sustainable outcomes in the digital era.
Analisis Dampak Transformasi Digital Terhdap Profesi Akuntansi: Perspektif Peran Strategis Akuntan Dan Adaptasi Teknologi Samihah Ulvah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/32tk1j02

Abstract

Digital transformation has fundamentally reshaped the accounting profession by integrating advanced technologies such as artificial intelligence, big data analytics, cloud computing, and robotic process automation into financial processes. This study analyzes the impact of digital transformation on the accounting profession, focusing on the evolution of accountants’ strategic roles and required technological adaptation through a qualitative, non-empirical systematic literature review. The results indicate that digital transformation enhances efficiency, accuracy, and real-time reporting while shifting accountants’ roles from transactional record keepers to strategic advisors and data analysts. However, this transformation introduces multidimensional challenges, including digital skill gaps, resistance to change, cybersecurity risks, and ethical concerns related to algorithmic bias and data governance. The findings highlight that successful digital transformation depends on the integration of technological capabilities, professional competencies, and adaptive regulatory frameworks.
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Komputer Menggunakan Microsoft Excel Terhadap Efektivitas Pengendalian Internal Sistem Penjualan Eva Arifah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/vsaab002

Abstract

This study aims to analyze the implementation of computer-based accounting information systems using Microsoft Excel and its impact on the effectiveness of internal control in sales systems. The research adopts a non-empirical approach using a Systematic Literature Review (SLR) method to synthesize findings from relevant academic sources. The analysis reveals that Microsoft Excel improves the structure, accuracy, and timeliness of transaction recording, thereby supporting more reliable financial information for managerial decision-making. However, the flexibility of spreadsheet-based systems introduces inherent risks, including input errors, data manipulation, and limited audit trails, which may weaken control effectiveness if not properly managed. The findings indicate that the successful implementation of such systems depends on technological utilization, organizational governance, standardized system design, and user competency, while also contributing to a conceptual framework that emphasizes alignment between technology, internal control, and organizational capacity in achieving sustainable sales system management.
PENDAMPINGAN TATA KELOLA KEUANGAN DAN PEMBUKUAN BERBASIS PROGRAM EXCELLENT ACCOUNTING BAGI UKM MITRA IAIN BONE Masyhuri Masyhuri; Ahmad Fadhil
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.38034

Abstract

Penelitian ini berupaya untuk menyingkap pendampingan tata kelola keuangan dan pembukuan berbasis program excellent accounting bagi UKM Mitra IAIN Bone. Metode penelitian yang digunakan adalah penelitian berbasis pengabdian kepada masyarakat dengan mengadopsi model Community-Based Research (CBR). Hasil penelitian menunjukkan bahwa kegiatan pendampingan ini bisa dikategorikan berhasil dari segi peningkatan pengetahuan, pemahaman, dan keterampilan pengelola UKM Mitra IAIN Bone dalam hal tata kelola keuangan dan pembukuan, peningkatan keterampilan software program excellent accounting, serta partisipasi pihak-pihak yang terlibat khususnya pengelola UKM Mitra IAIN Bone dalam hal pelaksanaan tugas yang diberikan dengan akuntabel dan mampu dipertanggungjawabkan. Kegiatan pendampingan ini terkait tata kelola keuangan dan pembukuan UKM Mitra IAIN Bone sangat dirasakan kebermanfaatannya terutama bagi pengelola UKM Mitra IAIN Bone dalam hal tata kelola keuangan melalui pengembangan pemahaman akuntansinya dengan baik melalui program excellent accounting sehingga mampu berhasil mengefektifkan tata kelola keuangan dan pembukuan yang akuntabel, transparan, wajar, akuntabel, transparan, wajar, independent, dipertanggungjawabkan.
Dari Digitalisasi Akuntansi ke Pembukuan Digital: Strategi Tingkatkan Daya Saing Entitas Bisnis Kecil Sitti Nur Syafika; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/t4pdp547

Abstract

This study aims to analyze the transition from conventional accounting to simple digital bookkeeping as a strategy to enhance the competitiveness of small business entities in the digital economy era. The study employs a qualitative approach based on a literature review, examining various scientific articles, academic books, and relevant publications on accounting digitization, MSME financial management, and digital business transformation. The analysis is conducted using a descriptive-interpretive method through data reduction, literature classification, conceptual synthesis, and critical interpretation of various findings from previous studies. The results indicate that simple digital bookkeeping is more suitable for SMEs than complex formal accounting systems because it enhances recording efficiency, accelerates access to financial information, strengthens business transparency, and supports real-time data-driven decision-making. The implementation of digital bookkeeping also contributes to improved financial discipline, control of operational costs, and access to formal financing. The effectiveness of the system’s implementation is influenced by digital literacy, the simplicity of the application, guidance, and integration with the business strategies of small enterprises.
Co-Authors A. Amarsyah A. Nurul Qalbi Ade Meilisyah Agus Setiawan Ahmad Afreza Bahri Ahmad Dzaky Djiloi Ahmad Fadhil Ahmad Resky Akbar Aprian H Akmal Akmal Alamsyah Alamsyah Alfiah Alfiah Andi Devtriana Alya Nabila Andi Kamilah Zahra Andi Rezky Adzarani T Andi Tahir Andinah Alfia Azzahra Anggun Suryani Hasmal Annisa Annisa Armach Dwy Syahbani Aryandi Aryandi Atika Syahra Aulia Ramadani Aulia Ratu Ayu Cahyani Azkiah Bafdah Devina Samantha Dhea Artika Dwi Arieska Efa Fadillah Elis Oktaviani Eny Nasriani Arham Eslam Amir Mohammed Abdelrahman Eva Arifah Fadil Maulana Fahmi Andika Febri Andany Ferdiansyah Ferdiansyah Fetti Fera Filna Firani Fitrah Riza Pertiwi Fitrah Sakinah Gading Rayhan Al-Ikbar Hasriady Hasriady Imma Imma Jawziyah Khaerullah Karmila Karmila Madinatul Munawwarah Muammar Hasri Muh Hamzah Muh. Az’har Muh. Rijal Muhammad Abrar Naysilla Difya Febrianti Nindi Astuti Nindi Nur Afinah Syakilah Nur Akifa Akifa Nur Aliyah Rahma Saleh Nur Aziza Nur Aznisyah Nur Hikmah nur syarinah Nuranjani Nuranjani Nurfatina Dilla Nurmala Nurmala Nurul Aghnia Syahdina Nurul Annisa Peri Peri Radyatul Adawiyah Rais Abrar Syam Riski Fadilah Rohana Rohana Roy Sakti Prasetya Sahrul Ramadhan Samihah Ulvah Septiani Wulan Purnamasari Sitti Hardianti Sitti Nur Syafika St Amirah Hasbir Sukmawati Sukmawati Syahru Ramadan Taufikurahman Taufikurahman Tia Permatasari Tiara Eka Prastiwi Tri Aryana Ulfa Sari Wahyu Ardiman