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All Journal Jurnal Ilmu Ekonomi dan Bisnis Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Elpiah Risdayani
Universitas Negeri Medan
Economics, Econometrics & Finance

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Literatur Review Big Data Analytics dalam Meningkatkan Keberlanjutan Triple Bottom Line: Studi Lintas Bidang Manajemen Risiko Bencana dan Supply Chain Manufaktur Elpiah Risdayani; Bunga Ria Letisia Sirait; Juniansen Siregar
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.182

Abstract

This study synthesizes findings from thirteen journals examining the role of big data analytics capabilities (BDAC) in risk management and manufacturing supply chain performance. The analysis shows that utilizing BDAC improves companies' ability to detect and mitigate risks in real time, including risks of supply disruptions, demand fluctuations, and compliance with environmental regulations. BDAC implementation also strengthens supply chain efficiency by optimizing procurement, distribution, and inventory control, while simultaneously encouraging innovation in environmentally friendly production processes. From an accounting perspective, the integration of big data with triple bottom line reporting emphasizes the role of accountants as providers of strategic information that supports sustainability-oriented decision-making. These findings emphasize that the success of risk management and management of modern manufacturing supply chains is highly dependent on the use of advanced analytics technologies as a basis for adaptive, efficient, and sustainable decision-making.
SISTEM PENGENDALIAN INTERNAL Juniansen Siregar; Bunga Ria Letisia Sirait; Elpiah Risdayani
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 1 (2024): Juni .At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

The Internal Control System (ICS) is a process designed and implemented by management, the board of commissioners, and all employees to provide reasonable assurance regarding the achievement of organizational objectives. Based on the COSO framework—which includes the control environment, risk assessment, control activities, information and communication, and monitoring—ICS plays a crucial role in safeguarding company assets, ensuring the reliability of financial reporting, improving operational efficiency, and promoting compliance with applicable regulations. This paper discusses the definition, objectives, elements, and structure of internal control, as well as the interrelationship between Internal Control and Accounting Information Systems (AIS). Effective internal control enables organizations to reduce recording errors, detect and prevent fraud, optimize the use of resources, and produce accurate, relevant, and timely financial information. The findings indicate that ICS functions not only as a monitoring mechanism but also as a strategic instrument that supports managerial decision-making and strengthens stakeholder trust. Therefore, an effective implementation of ICS is fundamental to achieving good governance and long-term organizational sustainability. Keywords: Internal Control System, COSO, Internal Control, Accounting Information System, Operational Efficiency, Financial Reporting Reliability.
Co-Authors Bunga Ria Letisia Sirait Juniansen Siregar