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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Ebisnis Manajemen Jurnal Media Akademik (JMA)
Wanda Berliandes
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Blokchain dan AI Technology : Pembawa Perubahan Baru dalam Perspektif Akuntansi Ela Juliyani; Hanum Nur Rahmadani; Wanda Berliandes; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1474

Abstract

This paper aims to analyze blockchain and artificial intelligence technology used in accounting. This research also discusses the benefits and challenges in AI and blockchain technology. Qualitative descriptive methods were used to analyze books and journals related to blockchain and artificial intelligence in the field of accounting published between 2018-2023. The main goal is to obtain data that is relevant to the current issue. The results show that Blockchain and AI technology have new potential from an accounting perspective that includes several aspects. Data transparency and accuracy, real-time tracking, operational efficiency, predictive analysis with AI, and business model changes.
Penerapan Prinsip-prinsip Etika Bisnis dalam Transaksi E-Commerce : Membangun Kepercayaan Konsumen Olipian Resky Pernando; Wanda Berliandes; Ela Juliyani
Ebisnis Manajemen Vol. 2 No. 4 (2024): December : Ebisnis Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ebisman.v2i4.590

Abstract

This research aims to analyze the application of business ethics principles in e-commerce transactions in building consumer trust. The method used in this research is Systematic Literature Review (SLR), which involves collecting 30 articles sourced from Google School from 2019-2024, which focus on the application of business ethics principles in e-commerce transactions in building consumer trust. The research results recommend that the application of these principles can build consumer trust. The findings of this study emphasize the importance of business ethics principles in e-commerce transactions in building consumer trust, especially in an era of very rapid technological development.
SYSTEMATIC LITERATURE REVIEW: MATERIAL FLOW COST ACCOUNTING (MFCA) Zul Azmi; Yovanna Nabila Azzahra; Wanda Berliandes; Tiara Suci Wulandari
Jurnal Media Akademik (JMA) Vol. 4 No. 1 (2026): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/6z93mv97

Abstract

Isu keberlanjutan dan efisiensi terhadap sumber daya perusahaan menjadi fokus utama dalam praktik akuntansi saat ini. Salah satu pendekatan yang berkembang pesat untuk meningkatkan efisiensi biaya sekaligus menekan dampak terhadap lingkungan yaitu Material Flow Cost Accounting (MFCA). Penelitian ini bertujuan untuk mengidentifikasi tren dan penerapan Material Flow Cost Accounting (MFCA) terhadap isu keberlanjutan berdasarkan publikasi ilmiah baik di tingkat internasional maupun di Indonesia. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan tinjauan akademik yang diperoleh dari basis data seperti Google Scholar dan Garuda Rujukan Digital terhadap artikel yang dipublikasikan dalam kurun waktu 2021–2025. Hasil kajian menunjukkan bahwa penerapan MFCA memberikan dampak signifikan terhadap peningkatan efisiensi material, penggunaan limbah produksi, dan kinerja keberlanjutan pada perusahaan. Pada sektor manufaktur dan UMKM yang diteliti oleh penelitian sebelumnya menunjukkan bahwa penerapan MFCA dapat menekan material losses. Tren penelitian berkembang menuju integrasi MFCA dengan teknologi digital seperti Internet of Things (IoT) dan Life cycle Assessment (LCA) untuk mendukung green productivity dan circular economy. Namun, tantangan seperti keterbatasan data, pengetahuan teknis, dan resistensi organisasi masih menjadi hambatan dalam pengimplementasian MFCA. Penelitian ini memberikan kontribusi teoritis serta memberikan rekomendasi untuk integrasi lebih lanjut dengan sistem pelaporan keberlanjutan berbasis ESG (Environmental, Social, and Governance).
Co-Authors Azmi, Zul Ela Juliyani Hanum Nur Rahmadani Olipian Resky Pernando Tiara Suci Wulandari Yovanna Nabila Azzahra