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All Journal IKRA-ITH EKONOMIKA Journal of Artificial Intelligence and Digital Business Journal of Innovative and Creativity Journal of Islamic Economics and Finance Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Ascendia: Journal of Economic and Business Advancement Prosperia: Journal of Economic Development, Accounting, and Global Markets Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Masyhuri Masyhuri
Institut Agama Islam Negeri (IAIN) Bone
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Role of Digital Accounting Information Systems in Supporting Business Decision-Making Andi Qarina; Masyhuri Masyhuri
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4ma89664

Abstract

The rapid advancement of information technology has accelerated digital transformation across business functions, including accounting. This study aims to examine the role of Digital Accounting Information Systems (DAIS) in providing high-quality information and supporting business decision-making processes. The research employed a qualitative non-empirical approach using a literature review method. Secondary data were collected from scholarly journals, books, and academic publications related to digital accounting systems, information quality, and managerial decision-making. Data were analyzed through qualitative content analysis and thematic synthesis to identify recurring patterns and conceptual relationships within the literature. The findings indicate that DAIS enhances information quality by improving accuracy, timeliness, relevance, integration, and accessibility of financial information. These capabilities support operational, tactical, and strategic decision-making while contributing to organizational efficiency, performance evaluation, internal control, and strategic flexibility. The review also reveals several implementation challenges, including investment costs, technological readiness, human resource competencies, and cybersecurity concerns. The study concludes that DAIS functions not only as a financial reporting tool but also as a strategic organizational resource that strengthens decision quality and supports sustainable business performance in the digital era.
An Analysis of The Impact of Technology on Transparency and Accountability in Financial Management in The Digital Age Rahmah Nur Aqilah; Masyhuri Masyhuri
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 2 (2026): : May: Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/g30pkh36

Abstract

The rapid advancement of digital technologies has transformed financial management practices by reshaping governance structures, monitoring mechanisms, and accountability systems across public and private organizations. This study examines the impact of technology on transparency and accountability in financial management within the context of the digital age through a qualitative literature review approach. Relevant scholarly publications published between 2021 and 2026 were systematically identified and analyzed using qualitative content analysis and thematic synthesis. The findings indicate that digital technologies, including electronic government systems, blockchain, artificial intelligence, big data analytics, and integrated financial platforms, contribute significantly to improving information accessibility, strengthening financial oversight, enhancing auditability, and supporting governance effectiveness. The analysis further reveals that technology driven accountability mechanisms facilitate continuous monitoring, risk detection, compliance management, and institutional control through automated and data driven processes. Despite these benefits, several challenges remain, including cybersecurity vulnerabilities, algorithmic opacity, regulatory uncertainty, digital capability disparities, and emerging governance complexities associated with virtual economies. The study proposes a conceptual framework linking technology adoption, governance capacity, accountability, institutional trust, and sustainable financial governance. The framework highlights the importance of balancing technological innovation with governance readiness to achieve resilient, accountable, and sustainable financial management in increasingly digital environments.
Pemanfaatan Accurate Online dalam Meningkatkan Efektivitas Penyajian Laporan Keuangan (Studi pada PT. Ichal Putra Mutiara) Andi Fatamorgana AM; Masyhuri Masyhuri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11337

Abstract

Penelitian ini bertujuan untuk mengetahui pemanfaatan Accurate Online dalam proses penyajian laporan keuangan serta menganalisis perannya dalam meningkatkan efektivitas penyajian laporan keuangan pada PT. Ichal Putra Mutiara. Penelitian ini dilatarbelakangi oleh semakin pentingnya pemanfaatan sistem informasi akuntansi berbasis digital dalam mendukung penyusunan laporan keuangan yang cepat, akurat, dan andal sebagai dasar pengambilan keputusan manajerial. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan Grounded Theory. Data diperoleh melalui wawancara mendalam dan dokumentasi. Teknik analisis data dilakukan melalui tahapan open coding, axial coding, dan selective coding untuk mengidentifikasi konsep, kategori, serta hubungan antarkategori yang muncul dari data lapangan. Hasil penelitian menunjukkan bahwa pemanfaatan Accurate Online dalam proses penyajian laporan keuangan di PT. Ichal Putra Mutiara telah berjalan secara optimal, yang ditunjukkan oleh pemahaman pegawai terhadap fitur Accurate Online, kemudahan penggunaan sistem, serta peningkatan efisiensi waktu dan keakuratan dalam penyusunan laporan keuangan. Selain itu, penggunaan Accurate Online mampu meningkatkan efektivitas penyajian laporan keuangan melalui peningkatan akurasi dan ketepatan data, ketepatan waktu penyajian laporan, serta kemudahan akses informasi keuangan secara real time. Penerapan sistem ini juga membantu mengurangi risiko kesalahan pencatatan, mempercepat proses pelaporan, serta menghasilkan informasi keuangan yang lebih relevan dan dapat diandalkan. Berdasarkan hasil penelitian dapat disimpulkan bahwa Accurate Online berperan penting dalam meningkatkan efektivitas penyajian laporan keuangan melalui percepatan proses penyusunan laporan dan peningkatan kualitas informasi yang dihasilkan sehingga mendukung pengambilan keputusan manajerial secara lebih tepat dan akurat.
Optimalisasi Audit Siklus Persediaan Dalam Menangkal Risiko Kecurangan Dan Menjamin Keandalan Informasi Keuangan Perusahaan Dwi Aulia Afrizka; Rahmah Nur Aqilah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/z6qd4g44

Abstract

Inventory represents one of the most significant assets in a company and is highly vulnerable to fraud and material misstatement, which may undermine the reliability of financial information. This study aims to analyze the optimization of inventory cycle audits in mitigating fraud risks and ensuring the reliability of corporate financial information. The research employs a qualitative descriptive approach through an in-depth literature review of prior studies, auditing standards, and accounting theories related to inventory auditing, internal control, and audit technology. The findings indicate that an effective inventory audit cycle, supported by strong internal controls, risk-based audit approaches, and data analytics, significantly enhances the accuracy and reliability of inventory records. Proper audit procedures, including physical observation, valuation testing, and stock opname supervision, play a crucial role in detecting irregularities and preventing fraud. Furthermore, the integration of audit technology improves audit efficiency and strengthens assurance over financial reporting. The study concludes that optimizing inventory cycle audits contributes not only to fraud prevention but also to improving financial transparency, accountability, and decision-making quality within organizations.  
Kelayakan Usaha Salad Buah pada UMKM Kuliner Sehat: Tinjauan Aspek Pasar, Teknis, Manajemen, dan Keuangan Reski Aulia Putri; Anisa Anisa; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/8sab0g55

Abstract

Cash is the most liquid asset and is highly vulnerable to errors and fraud, thereby requiring special attention in the audit process. The cash cycle audit plays a crucial role in maintaining the reliability of financial statements through the examination of internal controls and cash transactions. This study aims to analyze cash cycle audit procedures in enhancing the reliability of financial statements through a conceptual review based on relevant literature and previous studies. The research employs a qualitative approach using a literature study method, drawing on scientific journals and related academic publications. The findings indicate that the systematic implementation of cash audit procedures, including internal control testing, bank reconciliation, and substantive testing, significantly contributes to improving the accuracy and fairness of financial statements. Cash cycle audits also strengthen internal control systems while increasing the transparency and credibility of financial information. The study concludes that the cash cycle audit serves as a strategic instrument in supporting reliable and sustainable financial reporting quality.
Akuntabilitas Berbasis Amanah dalam System Pelaporan Keuangan Syariah: Persfektif Akuntansi Islam Andi Muh Nur Hidayat; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/cs8bc031

Abstract

This study examines accountability based on the concept of amanah within the Islamic financial reporting system from the perspective of Islamic accounting. Islamic financial reporting is not merely a technical process of presenting financial information, but represents a form of moral and spiritual responsibility rooted in Islamic values. The concept of amanah emphasizes honesty, justice, and transparency as core principles that guide the preparation and disclosure of financial reports. Using a qualitative and conceptual approach, this research analyzes classical Islamic thought, contemporary Islamic accounting literature, and established standards issued by regulatory and international institutions. The findings indicate that accountability in Islamic financial reporting extends beyond compliance with accounting standards and encompasses responsibility to Allah, society, and all stakeholders. The integration of maqasid al-shariah into financial reporting practices enhances the ethical quality and credibility of Islamic financial institutions. Strengthening accountability based on amanah requires consistent implementation of Islamic values, effective governance mechanisms, and continuous ethical awareness among accounting practitioners to ensure sustainable and trustworthy Islamic financial reporting.
Co-Authors A. Ariy Maulana Abd. Hafid Andi Fatamorgana AM Andi Muh Nur Hidayat Andi Muh. Adam Andi Muhammad Alif Musa Andi Nayla Salsabila Andi Qarina Andi Risma Anisa Anisa Antika Gusmiranda Arbi Ansyah Ardina Rasti Dwi Aryaningsi Dwi Aulia Afrizka Edrial Tri Putra Elly Yanti Fahmi Andika Febriyanti Febriyanti Fharel Fharel Fitra Naswalia Jaya Angriawan Lilisyam Mulyaningsi Nailah Cantika A.P.M Nurfadillah Asri Rahmah Nur Aqilah Reski Aulia Putri Riska Anisa Sitti Nikmah Marzuki, Sitti Nikmah Tasya Tasya Wafia Tamara