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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Systematic Literature Review Journal
Della Febri Rinjani
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Computer Science & IT Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

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PERKEMBANGAN TEORI AKUNTANSI : TANTANGAN DAN PELUANG DI ERA DIGITAL Deby, Deby; Della Febri Rinjani; Haryadi, Soni; Yusmaniarti, Yusmaniarti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1627

Abstract

Penelitian ini bertujuan untuk menganalisis perkembangan teori akuntansi dalam konteks transformasi digital dengan menggunakan metode systematic literature review (SLR). Data dikumpulkan dari 30 artikel akademik yang relevan melalui Google Scholar, dengan tahapan utama meliputi identifikasi kata kunci, seleksi literatur, serta analisis dan interpretasi hasil. Hasil penelitian menunjukkan bahwa teknologi seperti kecerdasan buatan (AI), big data, dan blockchain telah mengubah sistem pencatatan dan pelaporan akuntansi. Akuntan kini dituntut untuk memiliki keterampilan digital guna meningkatkan efisiensi dan akurasi dalam pengelolaan data keuangan. Transformasi digital ini membawa peluang signifikan dalam dunia akuntansi, tetapi juga menghadirkan tantangan, terutama dalam aspek keamanan data dan regulasi. Dari perspektif historis, akuntansi telah mengalami perkembangan sejak era pra-Masehi hingga masa modern, dengan sistem pembukuan berpasangan yang pertama kali dikodifikasikan oleh Luca Pacioli pada abad ke-15. Seiring waktu, akuntansi terus berkembang dengan adanya revolusi industri, globalisasi, serta digitalisasi yang mendorong adopsi sistem berbasis teknologi. Dalam era digital, akuntansi berbasis teknologi menawarkan efisiensi dan transparansi yang lebih tinggi. Namun, penerapan teori akuntansi baru menghadapi berbagai tantangan, seperti pemanfaatan big data, pembelajaran mesin (machine learning), serta integrasi kecerdasan buatan dalam proses akuntansi. Kata Kunci: Transformasi Digital, Kecerdasan Buatan, Big Data, Akuntansi Modern
Determinants of Firm Value Nurdianti, Cici; Utari, Susan Fitri; Della Febri Rinjani
Systematic Literature Review Journal Vol. 1 No. 3 (2025): July : Systematic Literature Review Journal
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/slrj.v1i3.209

Abstract

The purpose of this study was to determine the determinants of company value. The progress of globalization in the business world is currently growing rapidly. This can be seen from the rapid increase in data and innovation that encourages businesses to continue to grow. The company continues to strive to develop in accordance with the times that increase company value. The method used in this research is Systematic literature review (SLR). SLR is a research method to collect and evaluate research results related to topics that will become research topics. The data collection techniques used in this research are observation and literature research methods. The theory is obtained through Google scholar, dimensions, sinta kemendikbud, articles, journals, the data used in this study were collected by means of indirect data collection techniques and sourced from intermediary media the research data collection period is articles from 2023 to 2025. Factors that affect firm value, namely Intelectual Capital Disclosure (ICD), financial performance, and Good Corporate Governance (GCG). Overall, to achieve maximum firm value, business organizations should not only focus on the collection of intellectual capital, but also on openness in its disclosure as well as the implementation of strong GCG practices.
Co-Authors Deby Deby Haryadi, Soni Nurdianti, Cici Utari, Susan Fitri Yusmaniarti