Article Per Year (5 Year)
p-Index From 2021 - 2026
3.939
P-Index
This Author published in this journals
All Journal Future : Jurnal Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Panrita Abdi - Jurnal Pengabdian pada Masyarakat MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Jurnal Akuntansi Economics and Digital Business Review Journal of Tourism Economics and Policy Batara Wisnu : Indonesian Journal of Community Services Journal Of Human And Education (JAHE) Journal of Economics Review (JOER) Journal of Governance, Taxation, and Auditing Sanskara Ekonomi dan Kewirausahaan Eastasouth Journal of Positive Community Services The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi
Septyana Prasetianingrum
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Advances in Applied Accounting Research

 1 
The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape Prasetianingrum, Septyana; Sonjaya, Yaya
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.165

Abstract

Purpose: The study aims to investigate the evolution of digital accounting and accounting information systems (AIS) in the Modern Business Landscape through a qualitative examination of the existing literature. Research Design and Methodology: Employing a systematic review approach, the research examines academic journals, books, and conference proceedings relevant to digital accounting and AIS. The selection criteria focus on publication credibility, relevance, and recency, as well as the contributions to theoretical and empirical knowledge. Data collection encompasses searching, screening, and supplementary techniques, including content analysis, citation analysis, and bibliometric analysis. Qualitative methods, such as coding, categorization, and thematic analysis, are employed to dissect and identify prevalent themes and theoretical frameworks within the literature. Findings and Discussion: The findings reveal a rich tapestry of historical progression, technological advancements, and organizational implications of digital accounting and AIS. From the automation of routine tasks to the integration of advanced analytics, digital accounting emerges as a transformative force that shapes organizational practices and informs strategic decision-making. Implications: The study underscores the foundational role of technology in shaping the trajectory of digital accounting, with consequences for efficiency, accuracy, transparency, and strategic planning within organizations.
Implementation of Public Sector Accounting Systems and Standards in Improving Financial Transparency Sonjaya, Yaya; Prasetianingrum, Septyana; Auliyah, Iriana; Labo, Irwan Adam
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.420

Abstract

Purpose: This study aims to evaluate the implementation of public sector accounting systems and standards, such as SAP and IPSAS, to improve financial transparency and accountability. The research investigates the contextual and systemic factors that support or hinder the successful adoption of these frameworks and offers insights into how institutional readiness, digitalization, and stakeholder engagement influence reporting outcomes. Research Design and Methodology: A systematic literature review (SLR) approach was employed to synthesize findings from prior studies. Institutional theory served as the conceptual framework, emphasizing coercive, mimetic, and normative pressures affecting policy implementation. The review focused on identifying key trends, challenges, and comparative insights related to financial reporting in different jurisdictions. Findings and Discussion: The findings reveal that adopting international public sector accounting standards has enhanced transparency and fiscal accountability in regions with robust institutional support. However, significant challenges remain, including bureaucratic resistance, resource limitations, and a lack of public financial literacy. Digital reporting technologies like XBRL are crucial in accelerating financial disclosures but require adequate training and infrastructure. The discussion highlights disparities in reporting outcomes due to differences in institutional readiness and underscores the need for tailored approaches to address local governance constraints. Implications: The study provides practical and managerial recommendations, emphasizing the importance of continuous training, modernization of IT infrastructure, and enhanced public access to simplified financial reports. Collaboration with independent auditors and civil society organizations is also suggested to strengthen accountability mechanisms. Future research should explore empirical data and sector-specific factors to enhance the understanding of financial reporting reforms further.
Co-Authors Abdul Haris Mzen Ade Kurniawan Adriani Lande Adriani Lande Akbar, Mohammad Aldrin Almalika Firgandhini Kadri Andri Irawan Andri Irwanan Auliyah, Iriana B, St. Mariani Bariyyah, Sitti Khairul Dian Pertiwi Entar Sutisman Entis Sutisna Ermawati, Yana Ernawati Ernawati FAHREZA, Ellycia Rahma Nurfidya Fajar Rina Sejati H. Muhdi B. Hi Ibrahim Imran Syafei Muhammad Nur Junaid, Aminah Kartim Kartim, Kartim Labo, Irwan Adam Lande, Adriani Marihi, Laode Marlindo, Indo Matelda Samori Moewo, Fian Muhammad Riandi Widiyantoro Muhammad Ridhwansyah Pasolo Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Muthmainnah, Muthmainnah Najarudin Toatubun Noch, Muhammad Yamin Nona Naomi Sumbari Novi Darmayanti Noy, Ismail NOY, Ismail R. Pasolo, Muhammad Ridwansyah Rasna, Rasna Rumasukun, Ridwan Sah, Andrian Sahrul Ponto Saling Saling Saling, Saling Sil Valen, Fitri Siti Mariani Basannang Siti Nurhayati Sitti Nur Alam Sumartono, Sumartono Suratini, Suratini SUTISNA , Entis Syapruddin, Nur Ayu Pratiwi Tahir, Arlan Tonggiroh, Mursalim Yaya Sonjaya Yaya Sonjaya Yendra Yusrianti, Yusrianti Zakaria Zakaria Zakaria, Zakaria