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All Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Khairul Saleh L. Tobing
Faculty of Economics and Business Universitas Nasional Jakarta

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THE DETERMINANTS OF E-BUDGETING IMPLEMENTATION IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Bambang Subiyanto; Syamsudin; Khairul Saleh L. Tobing; Kumba Digdowiseiso; Norakma Abd Majid
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.104

Abstract

This study conducts a comprehensive analysis of the factors that influence the implementation of E-Budgeting in Indonesia. Furthermore, the research highlights the significance of modernization in the management of public budgets and the government's endeavors to enhance efficiency and transparency by adopting E-Budgeting. The primary goal is to ascertain the pivotal factors that impact the effective execution of this system. The employed approach is Systematic Literature Review, which consolidates findings from diverse reputable sources. The research findings and analysis indicate that the factors influencing the implementation of E-Budgeting encompass a range of technical, political, social, and cultural determinants. The primary factors that influence implementation are resources, political backing, inter-agency coordination, and adherence to regulations. Furthermore, organizational culture, institutional capacity, stakeholder participation, and ongoing evaluation also exert significant influence. Implementing E-Budgeting has the effect of enhancing efficiency, transparency, and accountability in the management of public budgets. The research concludes that the adoption of E-Budgeting in Indonesia represents a favorable stride towards enhanced efficiency and transparency in budget administration. However, in order to attain complete success, it is imperative to give significant consideration to the determinant factors that have been mentioned. Implementing E-Budgeting in Indonesia can yield significant advantages in promoting sustainable economic growth and enhancing governance by effectively addressing these challenges.
THE IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW Ria; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Nurasyikin Jamaludin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.105

Abstract

The significance of efficiency and accuracy in inventory management is crucial for achieving operational success and making informed decisions. The objective of this study is to examine and evaluate the utilization of inventory accounting information systems in different organizations. This study employs the Systematic Literature Review (SLR) method to gather, assess, and integrate findings from diverse and pertinent literature sources. The findings of this study demonstrate that the adoption of an inventory accounting information system yields substantial advantages, such as enhanced operational effectiveness, decreased storage expenses, improved precision of financial statements, and simplified monitoring and analysis of inventory data. The discussion emphasizes the significance of choosing a suitable platform, providing employee training, and ensuring seamless integration with current business processes. This research demonstrates that investing in the implementation of an inventory accounting information system is a prudent measure to enhance operational efficiency, facilitate well-informed decision-making, and sustain competitiveness in a progressively competitive market.
THE IMPLEMENTATION OF INTERNET FINANCIAL REPORTING (IFR) IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Zumratul Meini; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Siti Nurain Muhmad
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.106

Abstract

The implementation of Internet Financial Reporting (IFR) in Indonesia has emerged as a crucial area of emphasis in endeavors to enhance transparency and accountability in corporate financial reporting. It entails the promotion by regulatory and financial authorities to incentivize registered companies to electronically disclose their financial reports. The objective of this study is to enhance accessibility to company financial data, thereby benefiting stakeholders including investors, analysts, and the general public by making it more convenient and expeditious. The employed research methodology is Systematic Literature Review (SLR). The outcome is enhanced transparency and efficiency in the display of financial data, which has the potential to bolster stakeholder confidence. The implementation of IFR has demonstrated the significant advantages it offers in bolstering the expansion of the financial and investment industries in Indonesia. Nevertheless, the absence of International Financial Reporting (IFR) may restrict the availability of financial data, potentially diminishing stakeholder confidence, amplifying ambiguity, and impeding the expansion of the financial industry. Implementing IFR is crucial for fostering economic development and ensuring the integrity of capital markets in Indonesia. Through ongoing progress, it is anticipated that IFR will persist as the primary foundation for upholding transparency and efficiency in corporate financial reporting, rendering it a valuable resource in the rapidly advancing Indonesian economy.
Co-Authors Bambang Subiyanto Dhieka Avrilia Lantana Kumba Digdowiseiso Norakma Abd Majid Nurasyikin Jamaludin Ria Siti Nurain Muhmad Syamsudin Zumratul Meini