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Analisis Komparatif Kinerja Sistem Kasir Digital UMKM Menggunakan Metrik Kinerja Web Putri, Yessica Mega; Munandar, Agus
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i8.61243

Abstract

The transformation of the small and medium enterprises (SMEs) sector in Indonesia has experienced significant development. Business operators are highly dependent on digital point-of-sale (POS) systems to facilitate transactions and financial management. Researchers compared six prominent digital POS platforms (Majoo, Moka POS, Olsera, Qasir, Pawoon, and Kasir Pintar) using web.dev performance metrics from Google. A comparative descriptive analysis approach with purposive sampling technique was employed based on criteria of operating for at least 3 years, having a minimum of 50,000 active SME users, availability in both website and mobile versions, and achieving a minimum rating of 4.0. Platform evaluation was conducted based on four main metrics: performance, accessibility, best practices, and SEO metrics. Test results showed that Moka POS achieved the highest score with an average of 90.75% on the website and 85.25% on mobile, followed by Kasir Pintar with superior mobile performance. The study found that while most platforms displayed higher website performance than mobile, performance metrics were consistently the aspect with the lowest results across all platforms. The web performance metrics-based evaluation is expected to assist SMEs in selecting digital point-of-sale (POS) systems that satisfy their operational needs and provide recommendations for the professional development of industry practitioners.
The Formation of Carbon Management Accounting Systems: A Systematic Review of Driving Factors, Mechanisms, and Contextual Conditions Putri, Yessica Mega; Artia, Wa Ode Tri; Fadilah, Erna Shaira; Shuyuan, Liu; Ramadhan, Yanuar
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6980

Abstract

This study analyzes the formation of carbon management accounting (CMA) systems through a systematic literature review focusing on driving factors, mechanisms, and contextual conditions. A PRISMA-based SLR yielded 21 final articles from Scopus (2020–2026) selected on the basis of direct conceptual relevance to CMA. Findings reveal that CMA system formation results from the simultaneous interaction of regulatory and internal organizational pressures, carbon information measurement and integration mechanisms, and contextual conditions encompassing industry characteristics, institutional maturity, and carbon financial risk exposure. This study advances theoretical integration within a domain that remains fragmented, offering an explicit multi-dimensional framework with particular implications for firms navigating mandatory sustainability reporting obligations in emerging economy contexts.