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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Santri : Jurnal Ekonomi dan Keuangan Islam
Kiki Berlian Sari
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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THE INFLUENCE OF ACCOUNTING KNOWLEDGE AND BUSINESS EXPERIENCE ON THE PERCEPTION OF ACCOUNTING INFORMATION USE AMONG MICRO-ENTERPRISES AND SMALL IN ULUJADI DISTRICT Kiki Berlian Sari; Merinda Anisa; Andi Atirah; Jamaluddin; Ernawaty Usman; Ridwan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4443

Abstract

This study aims to analyze the influence of accounting knowledge and business experience on the perception of accounting information use among micro and small business owners in Ulujadi District. Micro and small businesses play a vital role in the local economy, but often face challenges in effective financial management. Using a quantitative approach, data were collected through questionnaires distributed to micro and small business owners in the area. Data analysis was conducted using multiple linear regression to test the influence of each independent variable on the dependent variable. The results indicate that both accounting knowledge and business experience have a positive and significant influence on the perception of accounting information use. This finding indicates that increased accounting understanding and accumulated entrepreneurial experience can encourage business owners to utilize accounting information more effectively in business decision-making. This study provides important implications for policymakers and training institutions in designing small business capacity-building programs.
DIGITALIZATION ACCOUNTANCY: REVIEW LITERATURE SYSTEMATIC ON ITS IMPACT ON THE QUALITY OF FINANCIAL INFORMATION Iren Citra Dewi; Kiki Berlian Sari; Jamaluddin; Muhammad Ansar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

This study aims to systematically folder the evolution of accounting digitization through a Systematic Literature Review (SLR)approach. The review analyzed 30 peer-reviewed articles published between 2018 and 2025 consisting of 20 Scopus-indexed international and 10 SINTA-indexed national journals, sourced from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and SINTA databases. The analysis identified five dominant research themes: big data analytics, artificial intelligence (AI), blockchain, cloud-based accounting, and socio-institutional dimensions. Among these, AI and big data emerged as the most prominent topics, reflecting a technological shift in accounting practices. The findings demonstrate that accounting digitalization not only enhancesefficiency and transparency but also transforms the accountant's role and regulatory landscape. This study contributes by synthesizing research trends, identifying thematic gaps, and proposing a future research agenda to strengthen the digital transformation of accounting in the Industry 4.0 era (Bellucci et al., 2022)
Integrasi Akuntansi Pemerintahan dan Public Procurement dalam Penguatan Tata Kelola dan Nilai Manfaat Publik Kiki Berlian Sari; Ridwan Ridwan; Muhammad Din; Rudy Usman
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 5 (2026): Oktober: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i5.2750

Abstract

Government public procurement links budget planning with the provision of goods, services, and public infrastructure. From a government accounting perspective, procurement cannot be assessed solely by budget absorption, but also by the fairness of recording, reliability of reporting, and benefits delivered to society. This article analyzes the relationship between government accounting and public procurement, the accounting implications at each procurement stage, and governance risks, using a literature-based and conceptual analysis approach. The discussion indicates that integrating needs planning, budgeting, supplier selection, contract management, receipt verification, payment, asset/expense recognition, and financial statement disclosure is a prerequisite for accountable procurement. As a conceptual synthesis, this article proposes a procurement–accounting integration framework that positions public procurement as an integral subsystem of public financial management, tightly linked with accrual-based recognition, measurement, and reporting. Procurement digitalization can strengthen audit trails, yet its effectiveness depends on data quality, staff competence, and internal controls. The article recommends segregation of duties, cross-system reconciliation, outcome-based performance measurement, and information disclosure while respecting confidentiality provisions.
Co-Authors Andi Atirah Ernawaty Usman Iren Citra Dewi Jamaluddin Jamaluddin Merinda Anisa Muhammad Ansar Muhammad Din Ridwan Ridwan Ridwan Rudy Usman