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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Administrasi Publik : Public Administration Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi IKRA-ITH EKONOMIKA Journal of Humanities and Social Studies JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Pelita Masyarakat Accounting and Business Journal Journal of Community Service The Es Accounting and Finance INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal ABDIMAS MUTIARA Journal of Ekonomics, Finance, and Management Studies
Hasibuan, Renika
Universitas Sari Mutiara Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Impact of Artificial Intelligence and Robotic Process Automation on Accounting Performance and Employee Satisfaction in Financial Services in Indonesia Judijanto, Loso; Zaman, Delfian; Louisther, Hansen; Ghurabillah, Ghurabillah; Hasibuan, Renika
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.509

Abstract

This study examines the impact of Artificial Intelligence (AI) and Robotic Process Automation (RPA) on accounting performance and employee satisfaction in the financial services sector in Indonesia. Using a quantitative approach, data were collected from 150 respondents and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that AI significantly enhances accounting performance through faster reconciliation, consistent data processing, and cost reduction. Similarly, RPA contributes positively to accounting performance by automating repetitive tasks and improving process scalability. AI and RPA also positively affect employee satisfaction, with RPA having a stronger influence. This is attributed to the reduction in job-related stress and improved work-life balance facilitated by automation. The study highlights the complementary roles of AI and RPA in enhancing organizational outcomes and employee well-being. Practical implications suggest the need for employee training, transparent communication, and balanced technology strategies to maximize the benefits of automation in the financial services industry.
PENGARUH PENGHINDARAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI Purba, Rosanna; Hasibuan, Renika; Ginting, Rika Mei Hayani; Ndruru, Nismawati
JURNAL MUTIARA AKUNTANSI Vol. 10 No. 1 (2025): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v10i1.6131

Abstract

Latar belakang: Struktur modal merupakan keputusan penting bagi perusahaan karena menyangkut keseimbangan antara penggunaan utang dan ekuitas dalam pembiayaan. Pemilihan struktur modal yang tepat dapat memengaruhi nilai perusahaan serta risiko finansial yang dihadapi. Dalam praktiknya, perusahaan sering melakukan strategi tertentu untuk mengoptimalkan struktur modal, salah satunya melalui penghindaran pajak yang dapat meningkatkan ketersediaan dana internal. Selain itu, ukuran perusahaan juga diyakini berperan karena perusahaan besar cenderung memiliki akses lebih mudah ke sumber pembiayaan eksternal. Tujuan: Penelitian ini untuk mengetahui bagaimana penghindaran pajak dan ukuran perusahaan berpengaruh terhadap struktur modal pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Metode: Penelitian ini menggunakan metode kuantitatif.  Populasi penelitian terdiri dari 13 perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2018-2022. Namun, sampel terdiri dari 50 titik data dari 10 perusahaan. Hasil: Temuan menunjukkan bahwa, untuk tahun 2018-2022, penghindaran pajak secara signifikan dan positif mempengaruhi struktur modal perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia.  Untuk tahun 2018-2022, struktur modal bisnis telekomunikasi yang terdaftar di Bursa Efek Indonesia dipengaruhi secara signifikan dan positif oleh ukuran perusahaan. Simpulan: Menunjukkan bahwa ukuran perusahaan dan penghindaran pajak berpengaruh positif dan signifikan terhadap struktur modal perusahaan telekomunikasi yang terdaftar di BEI tahun 2018-2022 baik secar parsial ataupun simultan. Hasil penelitian ini dapat menjadi pertimbangan bagi manajemen perusahaan dalam menentukan strategi pembiayaan (struktur modal) dengan memperhatikan dampak praktik penghindaran pajak dan skala perusahaan. Perusahaan besar yang cenderung lebih mudah mendapatkan akses pembiayaan dapat mengoptimalkan struktur modalnya tanpa bergantung pada praktik penghindaran pajak yang berisiko.
FINANCIAL PERFORMANCE IN THE DIGITAL ERA: A SYSTEMATIC LITERATURE REVIEW INTEGRATING ESG AND GOVERNANCE Hasibuan, Renika; Sambas Ade Kesuma; Iskandar Muda
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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

Abstract

This study aims to systematically review the literature on financial performance in the digital era by integrating Environmental, Social, and Governance (ESG) factors and corporate governance. Employing a Systematic Literature Review (SLR) methodology based on the PRISMA framework, this review analyzes 71 selected articles published between 2018 and 2025. The findings reveal a complex interaction between digitalization, ESG practices, and governance mechanisms in shaping corporate financial outcomes. The study contributes by identifying key themes, research gaps, and providing future research directions for achieving business sustainability and long-term value creation.
Co-Authors Abdul Rosid Anantadjaya, Samuel PD Anastasia Manalu Anggi Pratiwi Sitorus Anggre Kuniawan Tampubolon Annisa Nauli Sinaga Budianto Budianto Budianto Budianto S De Pinto Simanjuntak, Owen Devi Ruminta Nainggolan Devi Theresia Duta Mustajab Dwi Koerniawati Emi Susanti Purba Fernando H Sinaga Formaida Tambunan Ghurabillah, Ghurabillah Ginting, Rika Mei Hayani Hartono Hartono Heri Enjang Syahputra Hety Devita Ignatius Septo Pramesworo Irwan Moridu Irwan Musriza Harahap Iskandar Muda Judijanto, Loso Lani Purba, Mery Launli Buaya, Register Loso Judijanto Louisther, Hansen Marina Marina Mega Arisia Dewi Mei Hayani Ginting, Rika Munir Tubagus Nasution, Abdillah Arif Ndruru, Nismawati Nuniek Yuniarti Ningsih Renggaala Owen De Pinto Simanjuntak Prananda Akbar Syam Purba, Rolita C. Purba, Rolita Christina Purba, Rosanna Rahma Helal Al_ Jbour Riah Ukur Ginting Roberto Roy Purba Roini Nela Setia Manurung Rolita Christina Purba Rosanna Purba S, Budianto Sambas Ade Kesuma Sihite, Lenta Romianna Sufyati HS Sumartono Sumartono Tambunan, Formaida Theresia Duha Tia Novira Sucipto Tina Novianti Sitanggang Yakasi D Daeli Zaman, Delfian