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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Prologia
Hermawan, Jessica
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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DRIVING DIGITAL TRANSFORMATION FOR PUBLIC ACCOUNTING INNOVATION TOWARDS SDGs ALIGNMENT IN ASIA: BIBLIOMETRIC ANALYSIS WITH ADO-TCM FRAMEWORK Hermawan, Jessica; Rianawati, Andri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 1 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i1.991

Abstract

This study investigates innovative public accounting models leveraging the ADO-TCM framework, emphasizing their alignment with SDGs 9, 11, and 16 and the transformative potential of digital governance. A systematic literature review (SLR) and bibliometric analysis using Scopus data from 87 articles are conducted to identify trends, co-occurrences, and citation networks. VOSviewer software is employed for visualizing research dynamics. Findings highlight that innovative public accounting models supported by ICT frameworks, AI-based decision-making, and data-driven systems enhance transparency, accountability, and efficiency. However, addressing regional disparities in ICT access and ensuring digital inclusivity remain challenges. Investments in ICT infrastructure and capacity-building are imperative to empower public accountant. The study contributes to narrowing governance disparities by providing actionable insights for policymakers. It underscores the importance of comprehensive, technology-driven governance strategies to enhance institutional effectiveness and stakeholder engagement. Future research should focus on the role of digital leadership, long-term impacts of governance models, and public-private collaboration.
Pengaruh Kampanye Boikot melalui Media Sosial X terhadap Keputusan Pembelian Produk M Hermawan, Jessica; Junaidi, Ahmad
Prologia Vol. 9 No. 1 (2025): Prologia
Publisher : Fakultas Ilmu Komunikasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/pr.v9i1.33408

Abstract

The boycott campaign targeting the American fast-food chain M has become a trending topic on the social media platform X due to allegations of its support for Israel in the Israel-Palestine conflict. The boycott campaign on X aims to influence users to refrain from purchasing or consuming M products based on widely spread information. This study was conducted to determine whether the boycott campaign on X affects purchasing decisions regarding M products. The research employs a mixed-method approach by combining both quantitative and qualitative methods. The population for the quantitative method consists of 118,118 individuals, with a minimum sample size of 100 respondents. Quantitative data analysis is facilitated using SPSS software version 27. Meanwhile, the qualitative method involves conducting in-depth interviews with two key informants who are deemed capable of providing accurate information. The research findings indicate that the boycott campaign on X has a simultaneous influence on the purchasing decisions of M products among Gen Z in Jakarta. Kampanye boikot yang menargetkan restoran cepat saji asal Amerika Serikat yaitu M telah menjadi topik perbincangan di media sosial X karena dugaan telah memberikan dukungan kepada Israel dalam isu konflik Israel-Palestina. Kampanye boikot produk M melalui media sosial X dilakukan guna mempengaruhi para penggunanya untuk tidak membeli dan mengonsumsi brand terkait berdasarkan informasi yang tersebar secara massal. Penelitian ini dilakukan untuk mengetahui apakah kampanye boikot melalui media sosial X mempengaruhi keputusan pembelian produk M. Metodologi penelitian kombinasi atau mixed method digunakan pada penelitian ini dengan menggabungkan dua metode penelitian kuantitatif dengan kualitatif. Jumlah populasi pada penelitian metode kuantitatif sebesar 118.118 dengan sampel minimal 100 responden. Pengujian pada penelitian kuantitatif akan dibantu menggunakan perangkat lunak SPPS versi 27. Metode penelitian kuantitatif dilakukan melalui wawancara mendalam terhadap dua informan yang dianggap mampu memberikan informasi sebenar-benarnya. Hasil penelitian menunjukkan bahwa kampanye boikot melalui media sosial X secara simultan berpengaruh terhadap keputusan pembelian produk M di kalangan Gen Z Jakarta.  
Co-Authors Ahmad Junaidi Andri Rianawati, Andri