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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 IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah 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 Prosperia: Journal of Economic Development, Accounting, and Global Markets Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
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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Tantangan Sumber Daya Manusia dalam Penyusunan LaporanKeuangan Pada Entitas Syariah Non Bank Nur Akifa Akifa; Nindi Astuti Nindi; Akmal Akmal; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/p6gz3m78

Abstract

Human resources (HR) play a very important role in the preparation of financial statements in non-bank Islamic entities. However, in practice, there are still various challenges that can affect the quality and reliability of the resulting financial reports. This article aims to examine various HR challenges in the preparation of financial statements in non-bank Islamic entities, particularly those related to competence, understanding of Islamic accounting principles, ability to operate information technology, and compliance with applicable regulations. The method used in this article is a literature review by examining various relevant literature, journals, and regulations. The results of the study show that the limited number of personnel with Islamic accounting competence, the lack of continuous training, the rapid development of technology, and regulatory changes are the main challenges faced by non-bank Islamic entities. In addition, low understanding of Islamic financial reporting standards also has the potential to cause errors in the recording and presentation of financial statements. Therefore, efforts are needed to improve the quality of human resources through education, training, professional certification, and strengthening of the supervision system so that the resulting financial statements are more accurate, transparent, and in accordance with sharia principles.
Revolusi Peran dan Transformasi Kompetensi Akuntan di Era Generative AI: Sebuah Studi Kepustakaan Taufikurahman Taufikurahman; Masyhuri Masyhuri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/dfbj1883

Abstract

The boom in generative AI has sparked a major transformation as well as concerns about the potential obsolescence of traditional accountants due to automation. This study aims to formulate the competency transformation required of accountants to address this digital disruption. Using a qualitative approach with library research methods, this article conducts a systematic content analysis of reputable scientific literature in academic databases. The results indicate that automation has already taken over rule-based administrative and clerical tasks (bookkeeping). Consequently, a new skill gap has emerged in the areas of technological literacy, emotional intelligence, and cybersecurity. As a solution, a synergistic competency transformation model is proposed through the revitalization of higher education curricula based on the 5.0 Era, as well as the strengthening of digital standards and codes of ethics by professional organizations. In conclusion, technology does not eliminate the accounting profession; rather, it revolutionizes the role of accountants from mere financial data processors into resilient and ethical strategic business advisors.
Optimalisasi Peran Laboratorium Akuntansi dalam Penguatan Kapasitas Keuangan UKM Lokal Berbasis Kearifan Lokal dan Berkelanjutan Usaha Masyhuri Masyhuri; Andi Tahir; Syahru Ramadan; Ahmad Fadhil; Muh Hamzah; Eslam Amir Mohammed Abdelrahman
GUYUB: Journal of Community Engagement Vol 7, No 1 (2026): Maret
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v7i1.13618

Abstract

The urgency of this community service lies in the practical need of local SMEs for structured and applicable assistance in preparing sustainable financial reports. This program was conducted with Family Silk Wajo and Songkok Recca Syafira Bone SMEs, which possess strong local economic potential but lack optimal financial management practices. The objective was to enhance financial management capacity through the optimization of the Accounting Laboratory of IAIN Bone as a community service and assistance center. The study employed a Community-Based Research (CBR) approach, including needs assessment, adaptive module development, and direct mentoring. The results demonstrate measurable improvements: (1) transaction recording completeness increased from 45% to 85%, (2) accuracy of transaction classification improved from 40% to 75%, and (3) the ability to prepare simple financial statements rose from 30% to 80%, as measured through pre-test and post-test evaluations and analysis of financial records. Furthermore, both SMEs were able to independently prepare consistent monthly financial reports during the mentoring period. Additional impacts include improved financial administration and the availability of periodic reports for business evaluation. However, consistency in recording practices still requires further assistance to ensure sustainability and higher-quality bookkeeping practices.
The Role of Digital Technology in the Transformation of Modern Accounting Practices Nur Fadila Salju; Masyhuri Masyhuri
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ktat6c19

Abstract

The architectural shifting of corporate disclosure mechanisms within digitalized global markets necessitates a profound re-engineering of routine transaction recording pipelines to sustain organizational survival. This investigation adopts a non empirical qualitative descriptive approach utilizing a rigorous systematic literature review design to examine the multi dimensional impact of digital technology adoption on contemporary financial frameworks. The analytical model relies on a multi layered qualitative synthesis technique to evaluate the underlying causal relationships between automated processing platforms, professional role adjustments, and internal control vulnerabilities. The findings indicate that while advanced cloud networks and robotic automation maximize processing efficiency, they actively force human practitioners to discard routine mechanical roles and assume high level advisory positions. Furthermore, the implementation of decentralized blockchain architectures and cognitive auditing tools embeds continuous anomaly tracking directly into governance frameworks, significantly reducing corporate fraud risks while simultaneously introducing system dependency variables. This study concludes that long term corporate resilience depends on the strategic alignment between advanced technological infrastructure and mature human resource capabilities.  
Digital Accounting Transformation to Enhance Efficiency, Accuracy, and Competitiveness in the Modern Era Sari Rahayu; Masyhuri Masyhuri
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/34knpy25

Abstract

Digital transformation has fundamentally reshaped the role of accounting within modern organizations, positioning accounting systems as strategic instruments that support operational performance, information quality, and competitive sustainability. This study aims to analyze the role of digital accounting transformation in enhancing operational efficiency, financial information accuracy, and corporate competitiveness in the contemporary business environment. The research employs a non-empirical qualitative design based on a systematic literature review approach. Relevant literature was collected from scholarly databases and analyzed using an integrative thematic synthesis framework to identify recurring patterns, conceptual relationships, and emerging trends. The findings indicate that digital accounting technologies, including cloud-based systems, integrated accounting information systems, financial technologies, and automated reporting mechanisms, significantly improve operational efficiency through process optimization and reduced administrative complexity. The analysis further reveals that digitalization enhances the accuracy, consistency, transparency, and reliability of financial information by strengthening data validation and reporting controls. Competitive advantage emerges through improved decision-making quality, organizational adaptability, innovation capability, and responsiveness to market dynamics. The study concludes that digital accounting transformation functions as a strategic organizational capability that generates sustainable value when technological integration is aligned with managerial objectives and long-term business strategy.  
The Utilization of Microsoft Excel in Accounting to Improve the Accuracy of Financial Reporting in the Digital Era Nailah Airin Nur Fadillah; Masyhuri Masyhuri
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/rw4kgy03

Abstract

Financial reporting is a fundamental component of business management because it provides information regarding an entity's financial position, performance, and cash flows. However, many Micro, Small, and Medium Enterprises (MSMEs) in Indonesia continue to encounter challenges in preparing accurate financial statements that comply with applicable accounting standards. This study aims to examine the utilization of Microsoft Excel in accounting practices to improve the accuracy of financial reporting in the digital era. The study employed a systematic literature review by analyzing relevant scholarly publications concerning digital accounting, Microsoft Excel, financial reporting, and MSMEs. The findings indicate that Microsoft Excel enhances the accounting process by reducing manual recording errors, supporting systematic bookkeeping, and facilitating the preparation of more accurate and reliable financial statements. Spreadsheet features, including automated formulas, data validation, lookup functions, and Pivot Tables, contribute to improving data processing efficiency, reporting consistency, and compliance with Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study concludes that Microsoft Excel represents an affordable and practical digital accounting solution that supports financial reporting quality while facilitating the gradual digital transformation of MSMEs that have not yet adopted specialized accounting software.
Audit Siklus Kas: Peran dalam Mitigasi Fraud dan Tata Kelola Keuangan yang Akuntabel Fajri Auliah Salsabila; Lisa Susilah Roi Ratnam; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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/wferv577

Abstract

This study aims to analyze the urgency of cash cycle audits in fraud prevention and accountability improvement through a Systematic Literature Review (SLR) approach. Cash, as the most liquid asset, has the highest vulnerability to fraud, making the implementation of audits in this cycle a fundamental element in strengthening financial governance. This study collects and reviews literature from national and international journals discussing internal auditing, cash control, fraud prevention, and accountability. Selection is based on relevance, methodological suitability, and source credibility, then analyzed using content analysis techniques. The results of the study show that cash cycle audits play a significant role in detecting discrepancies, assessing the effectiveness of internal controls, and ensuring compliance with operational procedures and regulations. In addition, the competence of internal auditors, the use of information technology, and the integration of internal control systems have been proven to strengthen fraud detection and prevention capabilities. These findings confirm that cash cycle audits not only serve as a verification tool, but also as a strategic mechanism to improve the transparency, accountability, and reliability of an organization's financial management.
Analisis Peran Audit Internal dalam Meningkatkan Efektivitas Pengendalian Arus Kas Perusahaan Mawaddah Mawaddah; Marwah Marwah; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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: 10.65310/6kt35k76

Abstract

This study aims to analyze the contribution of internal audit in enhancing the effectiveness of cash flow control through a systematic review of publicly available literature, including official publications from OJK, BI, BPS, and academic journals. Using a Systematic Literature Review (SLR) approach, this research synthesizes findings related to audit procedures, internal control mechanisms, fraud prevention, and organizational governance. The results indicate that internal audit plays a crucial role in strengthening the structure of internal control, improving the accuracy of cash transaction records, and ensuring compliance with authorization and verification procedures. Internal audit also contributes to identifying early indicators of misstatements, irregularities, and fraud risks within the cash flow cycle. Moreover, the competence, independence, and professionalism of internal auditors significantly influence the quality of audit outcomes and the reliability of financial information produced. This study concludes that internal audit is a strategic function that not only safeguards company assets but also enhances financial transparency, accountability, and decision-making effectiveness. The implications highlight the need for continuous auditor development and the adoption of robust internal control frameworks to optimize cash flow governance.
Peran Kompetensi dan Etika Auditor Internal sebagai Determinan Kualitas Audit Persediaan Kurniati Kurniati; Andi Anugrah Tegar Pratama; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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/sqfa3a64

Abstract

This study aims to analyze the role of internal auditor competence and ethics as determinants of inventory audit quality, considering that inventory is an asset component that is prone to misstatement and manipulation, thus requiring professional and ethical audit supervision. The study uses the Systematic Literature Review (SLR) method by examining various academic literature, professional standards, and empirical research results in the last ten years that are relevant to auditor competence, professional ethics, and inventory audit quality. The results show that internal auditor competence, including mastery of audit procedures, understanding of the inventory cycle, and analytical skills, consistently has a significant effect on audit quality. In addition, auditor ethics and integrity have been proven to be moral factors that maintain the objectivity, independence, and courage of auditors in revealing findings related to inventory irregularities. The discussion shows that inventory audit quality is the result of a combination of auditor technical competence, professional ethics, and internal control structure support. In conclusion, a quality inventory audit is achieved when organizations simultaneously strengthen the competence and ethics of internal auditors.
Audit Siklus Piutang Berorientasi Risiko: Integrasi Analisis Data Dalam Mendeteksi Salah Saji Laporan Keuangan Perusahaan Sitti Nur Syafika; Isma Dina; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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/xk3d6r54

Abstract

This study aims to analyze how risk-oriented accounts receivable cycle audits integrated with data analysis can improve the effectiveness of detecting misstatements in company financial statements. The increased complexity of accounts receivable assessment due to post-2020 economic volatility and the implementation of PSAK 71 based on Expected Credit Loss (ECL) requires auditors to use a more adaptive and technology-based approach. With a qualitative-descriptive research design and Multi-Locus Case Study, this study explores the application of Risk-Based Audit (RBA), Audit Data Analytics (ADA), and continuous auditing in several public accounting firms and internal audit units. The results show that digital auditing significantly improves the accuracy of anomaly detection, speeds up analysis, and strengthens the quality of accounts receivable reconciliation. The integration of big data analytics, fraud score models, and computerized accounting information systems expands auditors' ability to identify material risks, including fraud in existence and valuation assertions. In addition, internal audits have proven to play a strategic role in strengthening credit control, collection, and the quality of a company's cash flow. This study confirms that audit digitization and risk-based approaches are important foundations for maintaining the reliability of financial statements and corporate resilience in the digital era.
Co-Authors A. Amarsyah A. Nurul Qalbi A. Syalfana Muthia Reski Amelia Putri Ade Meilisyah Agus Setiawan Ahmad Afreza Bahri Ahmad Dzaky Djiloi Ahmad Fadhil Ahmad Resky Akbar Aprian H Akmal Akmal Alamsyah Alamsyah Alfiah Alfiah Ameliya Saputri Andi Anugrah Tegar Pratama 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 Chaeril Akbar Devina Samantha Dhea Artika Dwi Arieska Efa Fadillah Elis Oktaviani Eny Nasriani Arham Eslam Amir Mohammed Abdelrahman Eva Arifah Evi Irawati Aisya. A Fadil Maulana Fahmi Andika Fajri Auliah Salsabila Fatmawati Fatmawati Febri Andany Ferdiansyah Ferdiansyah Fetti Fera Fika Andriana Filna Firani Fitrah Riza Pertiwi Fitrah Sakinah Gading Rayhan Al-Ikbar Hartas Hasbi Hasriady Hasriady Imma Imma Isma Dina Jawziyah Khaerullah Karmila Karmila Kurniati Kurniati Lisa Susilah Roi Ratnam Lola Ramadhani Madinatul Munawwarah Marwah Marwah Mawaddah Mawaddah Muammar Hasri Muh Hamzah Muh. Az’har Muh. Rijal Muhammad Abrar Muhammad Anugrah Nailah Airin Nur Fadillah Naysilla Difya Febrianti Nesa Usdayanti Nindi Astuti Nindi Nirwana Nirwana Nur Afinah Syakilah Nur Ain Nur Aipa Nur Akifa Akifa Nur Aliyah Rahma Saleh Nur Aziza Nur Aznisyah Nur Fadila Salju Nur Hikmah Nur Isma Arham nur syarinah Nuraini Nuraini Nuranjani Nuranjani Nurawalia Pratiwi Nurfadilah Rahmadani Nurfatina Dilla Nurmala Nurmala Nurtang Nurtang Nurul Aghnia Syahdina Nurul Annisa Peri Peri Putri Ameliah Radyatul Adawiyah Rais Abrar Syam Resky Amalia Riri Sundari Riski Fadilah Rohana Rohana Roy Sakti Prasetya Sahrul Ramadhan Salwa Salwa Samihah Ulvah Sari Rahayu Septiani Wulan Purnamasari Siska Asriana Sitti Hardianti Sitti Nur Syafika St Amirah Hasbir Sukmawati Sukmawati Syahru Ramadan Taufikurahman Taufikurahman Tia Permatasari Tiara Eka Prastiwi Tri Aryana Ulfa Sari Wafia Tamara Wahyu Ardiman Widia Natasya Zaskia Asmiranda