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Journal : Indonesia Accounting Research Journal

Supply chain management in the digital era: Innovations, challenges, and future directions Rizky Surya Andhayani Nasution; Tatian Sartika Marbun; Iskandar Muda
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.563

Abstract

This study looks at how supply chain management (SCM) has changed in the digital age by examining important breakthroughs, organizational difficulties, and potential future development paths.  Results show that supply chain transparency, coordination, and operational efficiency are greatly improved by the use of Smart Supply Chain Management (SSCM), which is backed by cutting-edge technologies like IoT, big data analytics, blockchain, and cloud computing. The influence of SSCM on responsiveness and transparency is reinforced by supply chain coordination and mapping, which are essential mediators.  Organizations still have to deal with a number of significant issues, such as system integration, data security threats, technological readiness, and limitations in digital competences.  These obstacles emphasize the necessity of capacity building and all-encompassing digital transformation methods.  All things considered, digitalization strengthens organizational competitiveness and resilience while also enhancing supply chain performance and real-time visibility.  Future research directions stressing optimal digital integration, dynamic capability development, and the investigation of autonomous and sustainable supply chain ecosystems are highlighted in the study's conclusion.
The role of data analysis in improving the transparancy accounting information Khairul Amri Hasibuan; Iskandar Muda
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.566

Abstract

This research aims to examine how accounting information transparency has undergone transformation and development in the digital era in every organization. The results of the study show that sophisticated data analysis techniques, adoption of modern data analysis technology, ERP implementation, understanding of new technologies, data analytical skills, BI application and the use of big data have a significant effect on the transparency of accounting information. The methodology of this research uses a qualitative descriptive approach by collecting data through literature review from various relevant sources, the data sources of this research include articles, journals, books, research reports and other sources.