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All Journal Ascendia: Journal of Economic and Business Advancement Journal of Economic Studies
Tia Permatasari
Institut Agama Islam Negeri Bone
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Peran Audit Siklus Utang dalam Menjaga Akuntabilitas dan Transfaransi Laporan Keuangan Tia Permatasari; Ahmad Afreza Bahri; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: 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/eteb9c19

Abstract

Financial statements are the main means of accountability for entities to their stakeholders, so that accountability and transparency in their presentation are an integral requirement of good financial governance practices, especially in the management of debt, which has high risk implications. This study aims to analyze the role of debt cycle audits in strengthening accountability and transparency in financial reporting at companies in Indonesia. The research method used is a qualitative approach through a literature study by examining scientific journals, accounting textbooks, and research publications relevant to auditing, the debt cycle, and the quality of financial reports. The results and discussion show that debt cycle audits play an important role in ensuring the fairness of recognition, measurement, and disclosure of liabilities, strengthening internal control systems, and reducing the risk of misstatement and reporting fraud. Audits have also been proven to increase the disclosure of information on liabilities, which has an impact on the trust of investors, creditors, and the public. The conclusion of this study confirms that auditing the debt cycle is a strategic instrument in realizing accountable, transparent, and ethical financial statements.
Peran Sistem Digital dalam Meningkatkan Kejelasan dan Kecepatan Penyusunan Laporan Keuangan pada Entitas Bisnis Tia Permatasari; Masyhuri
Journal of Economic Studies Vol. 1 No. 4 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/0mms0551

Abstract

Perkembangan teknologi digital telah membawa perubahan besar dalam bidang akuntansi, khususnya dalam proses penyusunan laporan keuangan pada entitas bisnis. Penelitian ini bertujuan untuk menganalisis peran sistem digital dalam meningkatkan kecepatan, kejelasan, dan kualitas laporan keuangan. Penelitian menggunakan pendekatan kualitatif dengan metode studi literatur melalui pengkajian berbagai jurnal, buku, dan sumber ilmiah yang relevan dengan sistem informasi akuntansi digital, Enterprise Resource Planning (ERP), dan cloud accounting. Hasil kajian menunjukkan bahwa penerapan sistem digital mampu meningkatkan efisiensi penyusunan laporan keuangan melalui otomatisasi proses pencatatan dan pengolahan data secara real-time. Selain itu, sistem digital juga meningkatkan kejelasan dan transparansi laporan keuangan melalui penyajian informasi yang lebih terstruktur, interaktif, dan mudah dipahami. Dari sisi kualitas informasi, sistem digital membantu meningkatkan akurasi dan keandalan laporan keuangan karena dapat meminimalkan kesalahan pencatatan serta mendukung pengendalian internal perusahaan. Penerapan sistem digital menjadi solusi yang efektif dalam meningkatkan kualitas pelaporan keuangan serta mendukung pengambilan keputusan manajemen secara lebih cepat dan tepat.
Co-Authors Ahmad Afreza Bahri Masyhuri masyhuri masyhuri