Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal JAKBS Jurnal Ilmiah Akuntansi
Moza Anastasya
Unknown Affiliation
Economics, Econometrics & Finance Education Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PERAN BLOCKCHAIN DALAM MEMBANGUN KEPERCAYAAN DAN TRANSPARANSI DALAM BISNIS MODERN Yulia Fitri; Moza Anastasya
Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2025): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/2vqzyz49

Abstract

This research aims at how blockchain technology builds trust and transparency in modern business. This study conducts descriptive qualitative research involving thematic analysis of secondary data. Blockchain systems can be found in various areas of business, especially in finance and logistics, and this is the subject of research. The data was collected through literature research over the past five years, which included relevant scientific articles and journals. Data analysis is carried out with a thematic approach to find key themes such as transparency, efficiency, and trust. In addition, problem collection, literature research, secondary data collection, and data analysis are also carried out. The results of the study show that blockchain minimizes the risk of data manipulation and increases transparency through the recording of irreversible transactions.  The study shows that blockchain has great potential to increase trust and transparency in modern businesses, although its implementation requires cross-sector cooperation.
Evaluasi Konsistensi Penyajian Laporan Keuangan Terpusat PT. XYZ Di Kota Pekanbaru Sesuai PSAK 65 (Studi : Tanpa Penyajian Terpisah Dari Cabang) Erna Murniati; Natasha Nadira Putri; Yulia Fitri; Moza Anastasya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study looks at how consistent PT. XYZ's centralized financial reporting is, as the company doesn't make separate financial reports for its branches, using the rules for consolidation in PSAK 65. The study's goal is to look at how consistent PT. XYZ's financial statements are over time, if they follow PSAK 65, and how this affects the quality of the financial information. We used a qualitative case study method, which included in-depth interviews and document analysis. The results show that the financial reports are consistently made over the years and follow the rules for consolidation, even though reports for each branch are not shown. The centralized method makes reporting more efficient and accurate, but it also makes it less clear and thorough. This study adds to what we know about how companies with non-legal-entity branch structures do centralized reporting.
Co-Authors Erna Murniati Natasha Nadira Putri Yulia Fitri