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Analisis Perkembangan Bisnis Ritel Di Indonesia Dea Meliana; Junita Riswati; Dwi Astuti
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Retail business in Indonesia continues to grow rapidly in line with the increasing middle class, urbanization, and changing lifestyles. Modern retail, which includes hypermarkets, supermarkets, department stores, and minimarkets, has expanded to smaller cities. This phenomenon provides economic benefits, such as boosting domestic consumption, creating job opportunities, and increasing tax revenues. However, unhealthy competition, both between modern and traditional markets and among modern market players, remains a major challenge. With appropriate regulations, such as restrictions on distance, operating hours, and spatial planning, modern retail businesses can thrive without compromising the sustainability of traditional markets. This study discusses the development of retail business, supporting factors, and forces influencing competition in this industry.
Transformasi Digital Dalam Akuntansi Manajemen: Tantangan Dan Peluang Dea Meliana
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation has become a major driver of change in management accounting, forcing companies to adapt to new technologies and change organizational culture. This study explores the challenges and opportunities faced by management accounting in the digital era. Key challenges include the integration of new technologies into existing systems, implementation costs, the need for new skills, data security, and changes in organizational culture. On the other hand, digital transformation offers significant opportunities, such as automation of accounting processes, real-time data access, in-depth data analytics, and increased data security through technologies such as blockchain. By leveraging digital technology, companies can improve operational efficiency, reduce costs, and increase competitiveness in the market. This study uses a literature study method with article analysis from academic databases to provide practical recommendations for accounting and management professionals in dealing with rapid and complex changes in today's business environment.