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All Journal Journal of Accounting Research, Organization and Economics (JAROE) Moneter : Jurnal Keuangan dan Perbankan
Subiantoro, Edi
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Philosophy and Science in Accounting 5.0 Era : A Literature Review Syakur, Abd.; Subiantoro, Edi; Supriadi, Bambang
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

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Abstract

The 5.0 era has introduced substantial transformations in accounting practices through the incorporation of advanced technologies, including artificial intelligence (AI), big data, and automation. These technological advancements provide enhanced efficiency and precision in financial data processing and analysis; however, they also present challenges in upholding fundamental accounting principles such as transparency, integrity, and accountability. This article analyzes the integration of technology with humanistic accounting ideals in the digital age via the lens of the philosophy of science, namely positivism, interpretivism, and pragmatism. Additionally, the article discusses the importance of ethics in accounting in the 5.0 era, emphasizing the application of virtue ethics theory and discourse to ensure that accounting decisions continue to consider relevant moral and social values. This paper advocates for a decision-making framework in accounting that emphasizes fairness, transparency, and social responsibility, notwithstanding the efficiency offered by technological advancements.
How does Women Entrepreneurship Matter to Financial Performance? Insights from Entrepreneurs Accessing Islamic Microfinance Services Palasari, Rr. Suci; Yuniarti, Sari; Apriyanto, Gaguk; Subiantoro, Edi; Haryanto, Sugeng
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.34460

Abstract

Objective This research aims to analyze the influence of women's entrepreneurship orientation on financial performance. It specifically focuses on women entrepreneurs, acknowledging their proven significant contributions to society and the country through MSME businesses.Methodology This paper explores the potential for women's involvement in diverse productive activities through MSME businesses aimed at enhancing family welfare. The research focuses on entrepreneurs accessing microfinance services through the National Amil Zakat Agency (BAZNAS) Malang, Indonesia, encompassing a total of 250 MSMEs. The final sample consists of 153 women entrepreneurs. The study employs a descriptive quantitative approach, utilizing questionnaires and annual financial reports. Partial Least Squares (PLS) analysis is conducted using the Smart-PLS program.Results The findings highlight the significance of womens entrepreneurship orientation in driving the financial performance of MSMEs. This study also indicated that indicators of women's entrepreneurship orientation that significantly contribute to financial performance include internal locus of control, characteristics of a womens entrepreneur having high initiative. Second, the need for achievement is represented by a characteristic of a woman entrepreneur who can contribute to better performance. Third, self-reliance is represented by the characteristics of a womens entrepreneur able to be responsible in running her business. Lastly, extroversion is represented with characteristics of an energetic womens entrepreneur are full of enthusiasm in running her business. It emphasizes the positive impact that such orientation can have on the financial outcomes of microenterprises, particularly when considering the business tenure they have been operating.Research limitations/implications This research collected data from various types and levels of business sectors, making it less focused. Additionally, the respondents were only those residing in the city of Malang, while BAZNAS has a broader geographical coverage.Novelty/Originality This implies that women's entrepreneurship orientation is crucial for the growth of microbusiness practitioners. Notably, those with a strong entrepreneurial mindset usually achieve good financial performance.
Co-Authors Abd. Syakur Apriyanto, Gaguk Bambang Supriadi Palasari, Rr. Suci Sari Yuniarti Sugeng Haryanto