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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Dhieka Avrilia Lantana
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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.
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 SOLUTIONS OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING PERSPECTIVE: A SYSTEMATIC LITERATURE REVIEW Heni Suryanti; Dhieka Avrilia Lantana; Syamsudin; Kumba Digdowiseiso
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1311

Abstract

The emergence of blockchain technology has the potential to revolutionize the accounting field with substantial consequences. These challenges encompass issues in traditional accounting practices, such as the potential for fraudulent activities, human mistakes, and manipulation of data. The objective of this study is to assess the potential of blockchain technology as a means to address these issues from an accounting standpoint. The employed approach is Systematic Literature Review (SLR), which entails a thorough exploration and examination of relevant literature. The findings of this systematic literature review (SLR) demonstrate that the utilization of blockchain technology in the field of accounting holds the promise of enhancing security, transparency, and efficiency in financial record-keeping and reporting. Blockchain technology also facilitates the implementation of triple-entry based accounting principles and real-time reporting, thereby enhancing financial performance. Furthermore, blockchain provides a robust level of data security via advanced encryption technology. Despite the existing technical and regulatory obstacles, the advantages presented by blockchain technology in the field of accounting are substantial and have the capacity to revolutionize accounting methodologies entirely. The study concludes that blockchain technology holds significant potential in addressing various challenges in accounting, enhancing the accuracy of financial information, and reinforcing integrity throughout the accounting process.
STRATEGI DIGITAL MARKETING PKM UNTUK MENUMBUH KEMBANGKAN USAHA UMKM Mardiani, Eri; Rahmansyah, Nur; Sari Ningsih; Yunan Fauzi Wijaya; Endah Tri Esthi Handayani; Deny Hidayatullah; Dhieka Avrilia Lantana
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25010

Abstract

Pengelolaan Pengetahuan (PKM) adalah konsep yang dapat diterapkan dalam strategi digital marketing untuk memberdayakan masyarakat dalam mengembangkan usaha ekonomi kreatif. Permasalahan yang diangkat adalah bagaimana melakukan strategi digital marketing bagi pkm untuk menumbuh kembangkan usaha. Tujuan kegiatan pengabdian masyarakat ini agar Pelaku Bisnis dapat mengembangkan usaha kegiatan E-Commerce berbasis Web dengan baik melalui bimbingan fasilitator. Rekomendasi dalam kegiatan ini adalah perlunya sinergisitas dengan dinas/instansi terkait agar pelaku bisnis mendapatkan akses usaha berbasis online demi peningkatan ekonomi mereka sehari-hari. Pemanfaatan konsep pemasaran berbasis teknologi digital menjadi harapan bagi usaha kecil dan menengah untuk berkembang menjadi pusat kekuatan ekonomi. Usaha Kecil dan Menengah dapat menggunakan media sosial sebagai sarana digital marketing. Pemasaran digital merupakan sarana utk memperkenalkan produk melalui media digital maupun online. Perkembangan dunia digital saat ini sedang trend dan menjadi kebutuhan di semua kalangan. Banyaknya UKM yang masih mengalami kesulitan dalam proses pemasaran produk dalam pengembangan usahanya. Tujuan dari kegiatan ini adalah Meningkatkan kemampuan dan pengetahuan usaha kecil dan menengah melalui digital marketing untuk memasarkan produk yang lebih luas sehingga penjualan bisa meningkat.
THE APPLICATION OF ROBOTIC PROCESS AUTOMATION IN THE FIELD OF ACCOUNTING: A LITERATURE STUDY Muhammad Nur; Dhieka Avrilia Lantana; Erwin Indriyanto; Kumba Digdowiseiso; Hafiza Aishah Hashim
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1308

Abstract

Accounting seeks to facilitate the process of financial managers gathering financial records, categorizing financial elements, identifying patterns in financial transactions, and conveying financial circumstances. Originally, accounting was performed manually by individuals, but with advancements in technology, robotic process automation (RPA) emerged as a method for carrying out accounting tasks. This implementation has a beneficial effect on the company, resulting in enhanced performance and efficiency. Nevertheless, it has the capacity to generate employment issues. Hence, a comprehensive investigation is required to explore the utilization of robotic process automation in the domain of accounting. The approach employed is a rigorous systematic literature review utilizing scientific publications. The scientific literature utilized must adhere to the specified criteria. The data analysis employs a descriptive and argumentative methodology. The findings indicate that the presence of RPA does not have a substantial capacity to substitute for human involvement. In reality, RPA merely eliminates human tasks, thereby allowing humans to allocate their time towards enhancing more accurate decision-making processes. Occupations within the accounting sector that can benefit from the implementation of RPA encompass bookkeeper, financial accountant, controller (management accountant), business data analyst, treasurer and risk manager, and financial systems and process manager.
Co-Authors Deny Hidayatullah Endah Tri Esthi Handayani Erwin Indriyanto Hafiza Aishah Hashim Heni Suryanti Khairul Saleh L. Tobing Kumba Digdowiseiso, Kumba Mardiani, Eri Muhammad Nur Nurasyikin Jamaludin Rahmansyah, Nur Ria Sari Ningsih Siti Nurain Muhmad Syamsudin Yunan Fauzi Wijaya Zumratul Meini