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All Journal International Journal of Economics, Management, Business, and Social Science
Dhieka Avrilia Lantana
National University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Growth of Fintech on Student Loan Products in Indonesia: A Literature Study Farida; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Rohana Ahmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.238

Abstract

Forming a person's intellect and character can be done through a qualified education system. An effective medium for formation is through education. However, in reality in Indonesia education is still not evenly distributed, both in terms of quality and quantity. Therefore, student loans through fintech are here to facilitate a person's accessibility to education. However, the development of fintech in Indonesia has not yet been studied in depth, so the aim of this research is to examine the growth of student loans in fintech in Indonesia. The method used is based on a literature study with qualitative descriptive data analysis. The findings show that the growth of fintech in student loan products in Indonesia is quite significant. This growth was driven by several certain factors in both COVID-19 and normal conditions. The Covid-19 phenomenon is driving digital technology transformation to become increasingly massive, while under normal conditions business motives, technological developments, increasing tuition fees, and diverse student backgrounds also encourage the growth of student loans in fintech in Indonesia
The Implementation of Cloud Accounting in Indonesia: A Bibliometric Analysis Molina; Dhieka Avrilia Lantana; Erwin Indriyanto; Kumba Digdowiseiso; Zalailah Salleh
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.241

Abstract

This research adopts a bibliometric analysis approach to investigate the development of Cloud Accounting implementation in Indonesia in the 2018-2023 time period. Data was obtained via Google Scholar using keywords related to "Cloud Accounting in Indonesia". Search results were exported and analyzed using VOSViewer software to identify patterns, trends, and contributions of related researchers, journals, and conferences. The analysis involves mapping the distribution of keywords, researcher collaboration, annual publication evaluation, and article citation mapping. The research results show an exponential growth in researchers' interest in implementing Cloud Accounting in Indonesia. The increasing number of publications, peaking in 2023 with 147 publications, reflects the relevance of this topic in academic literature. Keyword analysis illustrates the shift in research focus from traditional aspects to “Cloud Accounting Adoption” and “SMES”. Research collaborations indicate active research groups, while journal analysis identifies influential academic platforms. Research themes that have not been widely explored, such as "Cloud Computing" and "Cloud Accounting Systems", represent future research opportunities. These findings provide in-depth insight into the implementation of Cloud Accounting in Indonesia, supporting academic and practical understanding in the context of the adoption of this technology.
The Implementation of Payroll Accounting Information Systems In Indonesia: A Systematic Literature Review Ria; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Nurasyikin Jamaludin
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.253

Abstract

This research presents an in-depth analysis of the implementation of the Payroll Accounting Information System in Indonesia through a Systematic Literature Review (SLR) approach. Involving ten accredited journals, this research describes the processes and obstacles in payroll systems in various companies, including PT. Varia Usaha Bahari, Faculty of Economics and Business, Sam Ratulangi University, and PT. True Primary Gamma. The results show that there are deficiencies in internal control, such as duplication of tasks and lack of efficiency in preparing payroll. Even though several companies have implemented payroll accounting information systems well, there are still weaknesses in supporting documents and internal controls. This research shows that effective implementation of a payroll accounting information system requires good integration between technology, managerial supervision, and a well-organized company organizational structure. Challenges continually arise with the development of technology, requiring companies in Indonesia to continually improve their payroll systems to remain compliant with applicable accounting standards and ensure effective internal controls. This research provides comprehensive insight into developments and trends in this domain, providing a basis for companies to improve their payroll systems to achieve salary management that is accurate, reliable and compliant with applicable regulations.
The Implementation of Artificial Intelligence on Accounting In Indonesia: A Literature Study Khairul Saleh L. Tobing; Muhammad Nur; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Shayuti Mohd Adnan
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.254

Abstract

The rapid growth of Artificial Intelligence (AI) is transforming accounting practices in Indonesia. This study uses a qualitative literature review approach to investigate AI implementation in Indonesian accounting. It focuses on identifying implementation challenges, and goals, and summarizes previous research findings. AI adoption delivers substantial benefits, enhancing accuracy, efficiency, and transparency across various areas, such as Sharia-compliant accounting, employee training, financial data analysis, and conservative accounting principles. Despite these advantages, challenges loom. These include a lack of AI awareness and technical skills among accountants, data security concerns, integrating AI with existing systems, ethical considerations, and ensuring data quality. Overcoming these challenges demands dedicated efforts from accountants, businesses, and relevant institutions to unlock the full potential of AI in Indonesian accounting practices
Co-Authors Erwin Indriyanto Farida Khairul Saleh L. Tobing Kumba Digdowiseiso Molina Muhammad Nur Nurasyikin Jamaludin Ria Rohana Ahmad Shayuti Mohd Adnan Zalailah Salleh