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All Journal Jurnal Akuntansi Bisnis Daya Saing : Jurnal Ilmu Manajemen
Gunibala, Zakir Yusuf
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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The Face of Indonesian Accounting in the Frame of Local Culture: A Literature Review Gunibala, Zakir Yusuf; Maharani, Maharani
Jurnal Akuntansi Bisnis Vol 22, No 2: September 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i2.12276

Abstract

This study explores and reviews a number of articles on the topic of local culture accounting to map out relevant research opportunities in the future. Content analysis was used as an approach to interpret each article reviewed. Content analysis contains several aspects, including the type of research, data collection instruments and data analysis methods. This study reveals that research on the topic of Indonesian local culture accounting is mostly researched using qualitative methods. Based on these findings, it provides an opportunity for Indonesian local culture accounting research to be studied using quantitative and experimental methods, because it is still very rarely done. In addition, other findings show three topics of Indonesian local cultural accounting research that are often researched are related to accounting practices, fraud and accounting information systems. Then from the year of publication, the most research with related topics was published in 2023. To the best of the researchers' knowledge, this is the first study to review and analyze articles on the topic of Indonesian local culture accounting. This research makes a significant contribution to the understanding of the relationship between local culture and accounting practices in Indonesia.  It also paves the way for further research that is more specific and contextualized, and offers guidance for accounting practitioners to understand the importance of considering cultural aspects in the application of accounting principles.
DAMPAK FINANSIAL SERANGAN SIBER TERHADAP KINERJA KORPORASI: SCOPING REVIEW Gunibala, Zakir Yusuf; Maharani, Satia Nur; Pujiningsih, Sri
Jurnal Daya Saing Vol. 11 No. 2 (2025): Jurnal Daya Saing (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2245

Abstract

: Rapid digital development has improved the operational efficiency of companies, but also increased exposure to the risk of cyber-attacks that can have a financial impact. This study aims to map and analyze the literature addressing the financial impact of cyberattacks on companies across sectors through a scoping review approach. The review process was based on the framework of Arksey and O'Malley (2005), including five stages: identification of research questions, search for relevant literature, selection of articles, data mapping, and preparation and reporting of results. A total of 10 selected scientific articles were analyzed and grouped into four main themes: (1) financial impacts and costs and (2) financial market reactions to cyberattacks. The findings show that cyberattacks cause real financial losses, including reduced stock prices, recovery costs, and reputational damage. The impact varies depending on industry sector, security readiness level, and transparency of incident reporting. The study also found gaps in cost estimation methodologies and incident reporting limitations that make comparative assessments between studies difficult. Therefore, future research should develop a standardized cost estimation approach, expand the geographical context of the study, and examine the long-term impact of cyberattacks on the financial sustainability of companies.
Co-Authors Maharani Maharani, Maharani Satia Nur Maharani Sri Pujiningsih