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All Journal Jurnal Bisnis Mahasiswa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Dhina Sri Widyaningsih
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets Verra Rizki Amelia; Pratama; Muhammad Abshar Noer Ramadhan; Muhammad Aji Lampang; Mar’elfan Hadi Pratama; Theresia Mentari; Dhina Sri Widyaningsih
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art5

Abstract

The digital revolution in accounting is a major change that affects the way we view, manage, and report financial information. One form of the digital revolution in accounting is the emergence of blockchain technology and Triple-entry Accounting (TEA). This research aims to examine the application of triple-entry accounting with blockchain in the recording of crypto assets. This research uses a qualitative approach with a systematic literature review using the WATASE UAKE platform. This method summarizes research from many sources into specific topics based on items determined by the researcher. The results show that the application of blockchain technology can help achieve a country's economic development goals and can establish more secure, transparent, and efficient business practices by reducing various existing risks.
ANALYSIS OF SUPPORTING AND HINDER FACTORS IN IMPROVING HUMAN RESOURCE COMPETENCE AT PALANGKA RAYA UNIVERSITY Nurlia Eka Damayanti; Dhina Sri Widyaningsih; Aprilita; Sanjayanto Nugroho; Olivia Winda Ony Panjaitan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.202

Abstract

This study provides a concise overview of Palangka Raya University (UPR), a state university founded in 1963. UPR, operating as a Public Service Agency, has implemented strategic changes in response to financial management adjustments, particularly focusing on elevating the quality of higher education lecturers. The research evaluates UPR's performance over the last five years, resulting in the identification of five key business strategies. Examining UPR's human resources, the study outlines the organizational structure, emphasizing teaching staff and education personnel. In 2022, an analysis of lecturers' academic positions, space class, and gender distribution highlights the diversity within the university. Additionally, education personnel are scrutinized based on gender, age, years of service, and rank, providing a comprehensive insight into UPR's human resources landscape. Descriptive analysis pinpoints supporting factors, such as the competency certification process and research roadmaps, and inhibiting factors, including a lack of leadership synergy and lecturer awareness. Budgetary constraints, insufficient person-in-charge roles, and a lack of specific strategies are identified as obstacles. The research concludes with actionable recommendations to enhance human resource quality at UPR, emphasizing skills development, government support, reward systems, and the cultivation of professional attitudes and personality maturity. These strategies aim to foster a more productive and inclusive work environment in alignment with UPR's vision of producing competitive and morally grounded human resources.
Co-Authors Aprilita Mar’elfan Hadi Pratama Muhammad Abshar Noer Ramadhan Muhammad Aji Lampang Nurlia Eka Damayanti Olivia Winda Ony Panjaitan Pratama Sanjayanto Nugroho Theresia Mentari Verra Rizki Amelia