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All Journal Journal of Financial Economics & Investment AKSIOMA : Jurnal Manajemen Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Jurnal Manajemen dan Dinamika Bisnis Sinergi International Journal of Accounting and Taxation Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Kajian Ekonomi dan Manajemen Indonesia Review of Management, Accounting, and Business Studies Hasina: Jurnal Akuntansi dan Bisnis Syariah JPS
Muhammad Distian Andi Hermawan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Physics Public Health Social Sciences Other

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Digital transformation in management and accounting: Implications for MSME performance Muhammad Distian Andi Hermawan; Huda, Irham Miftahul
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026): Accepted Issue
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7368

Abstract

This study aims to comprehensively examine research trends related to digital transformation in the fields of management and accounting, as well as analyse its impact on the business performance of micro, small and medium enterprises (MSMEs). A Systematic Literature Review (SLR) approach was used to synthesise and critically evaluate findings from previous empirical and conceptual studies. The reviewed articles were selected from leading academic databases to ensure the credibility and relevance of the sources. To enhance methodological transparency and rigour, the review process followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, including the stages of identification, screening, eligibility, and inclusion The articles included cover the last eight years, in order to enhance the credibility and comparability of the analysis. The findings indicate that digital transformation in management functions plays an important role in improving operational efficiency, improving the quality of managerial decision-making, and increasing organisational flexibility and adaptability in a dynamic business environment. On the other hand, digital transformation in accounting practices such as the adoption of digital accounting systems, cloud-based software, and automated reporting contributes to the accuracy, transparency, and timeliness of financial information, which supports better financial control and strategic planning. However, the impact of digital transformation on SME performance is uneven, n=30 articles included. This depends heavily on internal readiness factors, including digital literacy levels, human resource competencies, technological infrastructure, and strong managerial commitment. Furthermore, this review identifies several key barriers faced by MSMEs in implementing digital transformation, such as limited financial resources, lack of technical expertise, and resistance to organisational change. This study also highlights existing research gaps, particularly the limited integration of management and accounting perspectives in analysing digital transformation. Overall, these findings contribute theoretically to the literature on digital transformation and SME performance, and offer practical insights for policymakers and practitioners in formulating effective SME development strategies in the digital era.  
Systematic Literature Review: Dampak Ganguan Kecemasan Gen Z Akibat Trauma Pertemanan Dan Keluarga Terdekat Muhammad Distian Andi Hermawan; Gheodevi Hernanda
Jurnal Psikologi Sosial Vol. 1 No. 2 (2026): Januari-Maret
Publisher : Jurnal Psikologi Sosial

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak gangguan kecemasan pada Generasi Z yang disebabkan oleh trauma dalam hubungan pertemanan sebaya dan lingkungan keluarga inti. Penelitian ini menggunakan metode Systematic Literature Review (SLR) berdasarkan pedoman PRISMA. Data dikumpulkan dari beberapa basis data akademik, termasuk Google Scholar, Scopus, PubMed, dan ScienceDirect, dengan cakupan publikasi dari tahun 2022 hingga 2025. Proses seleksi melibatkan tahap identifikasi, penyaringan, kelayakan, dan inklusi, sehingga diperoleh 15 artikel yang memenuhi syarat untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa trauma yang berasal dari keluarga, seperti konflik orang tua, perceraian, dan pola pengasuhan yang tidak sehat, memberikan kontribusi signifikan terhadap gangguan kecemasan pada Generasi Z. Selain itu, trauma yang berkaitan dengan hubungan pertemanan sebaya, seperti perundungan, konflik sosial, dan pengkhianatan, juga berperan penting dalam meningkatkan kecemasan sosial dan ketidakstabilan emosional. Penelitian ini juga mengungkapkan bahwa hubungan antara trauma dan kecemasan dipengaruhi oleh faktor mediasi dan moderasi, seperti dukungan sosial, regulasi emosi, harga diri, dan paparan media sosial. Individu yang memiliki dukungan sosial yang kuat serta regulasi emosi yang baik cenderung mengalami tingkat kecemasan yang lebih rendah. Sebaliknya, harga diri yang rendah dan penggunaan media sosial yang berlebihan dapat memperburuk gejala kecemasan. Penelitian ini menyimpulkan bahwa gangguan kecemasan pada Generasi Z merupakan fenomena multidimensional yang memerlukan pendekatan holistik dalam pencegahan dan intervensi. Temuan ini diharapkan dapat memberikan wawasan yang berharga dalam pengembangan strategi kesehatan mental yang efektif bagi generasi muda.
Co-Authors Debi Septiani Ermalia Gheodevi Hernanda Huda, Irham Miftahul Musdalipah Regina Pramita Septyana