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All Journal Jurnal Literasi Akuntansi West Science Social and Humanities Studies Journal of Innovative and Creativity
Abdulrival Hartoyo
Universitas Bina Mandiri Gorontalo
Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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A Bibliometric Review of the Relationship between Sustainability Accounting and Financial Risk Loso Judijanto; Abdulrival Hartoyo; Arnadi Chairunnas
West Science Social and Humanities Studies Vol. 2 No. 06 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i06.973

Abstract

This study conducts a comprehensive bibliometric analysis of the field of sustainability accounting and financial risk management, examining thematic clusters, research trends, research opportunities, and author collaborations from 1990 to 2024. Through an extensive review of literature and citation data, key thematic areas such as integrated reporting, environmental risk, and the financial impact of ESG factors were identified. Temporal trend analysis revealed an increasing focus on transparency in sustainability disclosures and the integration of corporate social responsibility into corporate risk management. Opportunities for further research were highlighted in underexplored areas including green accounting and the incorporation of non-financial risks into financial sustainability frameworks. Additionally, an examination of author networks provided insight into the collaborative dynamics among leading scholars, identifying core research groups and potential areas for new interdisciplinary studies. This study provides a structured overview of the scholarly landscape, identifying pivotal trends and gaps, thereby setting a foundation for future academic inquiries and practical applications in sustainability and financial risk management.
Akuntansi Dan Artificial Intelligence: Tinjauan Literatur Yang Komprehensif Amnatia R Abdullah; William Indra S. Mooduto; Abdulrival Hartoyo; Titi Umi Kalsum Hulopi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1271

Abstract

Penelitian ini menganalisis dampak penerapan Articial Intelligence (AI) dalam bidang akuntansi. Perkembangan pesat kecerdasan buatan (AI) telah mendorong transformasi signifikan dalam praktik dan sistem akuntansi. Studi ini menganalisis tren penerapan AI dalam bidang akuntansi selama periode 2021–2025, berdasarkan berbagai publikasi lintas disiplin. Hasil menunjukkan bahwa AI berperan penting dalam tiga aspek utama: pengambilan keputusan strategis, kolaborasi antara AI dan akuntan, serta integrasi dalam sistem informasi akuntansi. AI terbukti mampu meningkatkan efisiensi dan kualitas analisis data, mendukung pelaporan keberlanjutan, serta mempercepat proses audit dan akuntansi manajemen. Meskipun AI menggantikan sebagian tugas rutin, peran akuntan manusia tetap esensial dalam memberikan penilaian etis dan strategis. Integrasi AI yang efektif membutuhkan kesiapan organisasi dan peningkatan kompetensi SDM agar mampu memanfaatkan potensi teknologi ini secara optimal. Studi ini memberikan kontribusi bagi pengembangan kebijakan dan strategi implementasi AI dalam akuntansi yang lebih adaptif dan berkelanjutan.
Literatur Review: Akuntansi Digital Sebagai Game Changer Dalam Manajemen Keuangan UMKM Abdulrival Hartoyo; Nur Rizky Putri Mahadi; Amnatia Abdullah; William Indra S. Mooduto
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1375

Abstract

Transformasi digital telah menjadi kebutuhan mendesak bagi UMKM dalam menghadapi persaingan global yang semakin ketat. Penelitian ini bertujuan untuk menganalisis peran, dampak, tantangan, dan solusi dari penerapan akuntansi digital dalam pengelolaan keuangan UMKM. Melalui kajian literatur dan sistensis tematik dari berbagai penelitian terdahulu, ditemukan bahwa digitalisasi akuntansi berkonstribusi signifikann terhadap efisiensi operasional, peningkatan kualitas laporan keuangan, transparansi transaksi, dan pengambilan keputusan berbasis data.
Akuntansi Digital Sebagai Game Changer Bagi Umkm: Solusi Pengelolaan Keuangan di Kota Gorontalo Abdulrival Hartoyo; Amnatia R Abdullah
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.198

Abstract

Purpose: This study aims to analyze the implementation of digital accounting among micro, small, and medium enterprises (MSMEs) in Gorontalo City, with a focus on the Si APIK application developed by Bank Indonesia Method: The research employed a mixed-methods approach through a quantitative survey of 20 MSME actors and in-depth interviews with MSMEs, Bank Indonesia, and the Cooperative Office. Data were analyzed descriptively to identify adoption levels, challenges, and strategies to strengthen the utilization of digital accounting. Finding: The findings show that 60% of respondents agreed that digital accounting applications help make financial records more systematic, 25% were neutral, and 15% disagreed. The main challenges include limited digital literacy (35%), weak discipline in data entry (30%), poor internet connectivity (20%), and feature incompatibility with small-scale enterprises (15%). Nevertheless, most business actors acknowledged the benefits of digital accounting in improving transparency and access to financing. Novelty: The novelty of this study lies in integrating the analysis of digital accounting adoption with the national policy framework, namely the Presidential Asta Cita, which emphasizes digital transformation and MSME empowerment. This highlights that digital accounting implementation not only supports MSME competitiveness but also aligns with the direction of national digital economic development.
Co-Authors Abdullah, Amnatia R Amnatia Abdullah Arnadi Chairunnas Loso Judijanto Mahadi, Nur Rizky Putri Titi Umi Kalsum Hulopi William Indra S. Mooduto