Garuda - Garba Rujukan Digital

Dampak Adopsi Teknologi Akuntansi Digital terhadap Efisiensi Pelaporan Keuangan pada Perusahaan Rintisan (Startup) Irdawati Irdawati; Francisca Olivine Wardiyanti; Rumia Simanullang; Dian Saripujiana
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1232

Startup sebagai bentuk usaha yang baru berdiri dan masih mencari model bisnis yang stabil, membutuhkan proses pelaporan keuangan yang efisien dan akurat untuk menunjang keberlanjutan operasional dan menarik minat investor. Tujuan penelitian ini untuk menganalisis Dampak Adopsi Teknologi Akuntansi Digital terhadap Efisiensi Pelaporan Keuangan pada Perusahaan Rintisan (Startup). Penelitian ini menggunakan pendekatan tinjauan pustaka (library research), yaitu metode pengumpulan data yang bersumber dari berbagai literatur ilmiah yang relevan dengan topik penelitian. Pendekatan ini digunakan untuk mengkaji secara mendalam teori, konsep, hasil penelitian terdahulu, serta perkembangan teknologi akuntansi digital dan implikasinya terhadap efisiensi pelaporan keuangan, khususnya dalam konteks perusahaan rintisan (startup). Berdasarkan hasil tinjauan pustaka yang telah dilakukan, dapat disimpulkan bahwa adopsi teknologi akuntansi digital memberikan dampak positif yang signifikan terhadap efisiensi pelaporan keuangan pada perusahaan rintisan (startup).

A Comparative Study Of Traditional And Digital Accounting Systems In Managing SME Finances Rumia Simanullang; Francisca Olivine Wardiyanti; Abdul Awim
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10366

Effective financial management is a critical determinant of SME performance and survival. Sound financial management enables business owners to monitor cash flows, allocate resources efficiently, comply with taxation and regulatory requirements, and make informed strategic decisions. This study employs a qualitative research approach using a literature review method to examine and compare traditional and digital accounting systems in managing SME finances. A literature review is an appropriate methodological approach when the objective of the study is to synthesize, analyze, and critically evaluate existing knowledge to identify patterns, gaps, and theoretical insights within a specific research domain. This study aimed to examine and compare traditional and digital accounting systems in managing SME finances through a comprehensive literature review. Based on the synthesis of existing academic studies and institutional reports, the findings demonstrate that accounting system choice plays a crucial role in determining the effectiveness of financial management practices in SMEs.

The Role Of Digital Wallet Transactions In Corporate Cash Flow Reporting Francisca Olivine Wardiyanti; Dian Saripujiana; Indah Zakiyah; Verawaty Verawaty
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10911

This study aims to analyze the role of digital wallet transactions in corporate cash flow reporting using a literature review approach. The rapid development of financial technology (fintech) has transformed transaction mechanisms, with digital wallets emerging as a dominant payment method in modern business practices. However, this transformation presents challenges to traditional accounting frameworks, particularly in the recognition, classification, and reporting of cash flows. This research employs a qualitative method through a systematic literature review of relevant academic journals, professional reports, and accounting standards. The data are analyzed using content analysis techniques to identify key themes, including the characteristics of digital wallet transactions, classification issues, impacts on financial transparency, auditing challenges, and regulatory gaps. The findings indicate that digital wallet transactions differ significantly from conventional cash transactions due to their real-time processing, involvement of third-party intermediaries, and platform-based fund management. These characteristics create ambiguity in determining whether such transactions should be classified as cash, cash equivalents, or other financial assets. Additionally, while digital wallets enhance real-time financial monitoring and decision-making, they also introduce complexities in accounting systems, internal controls, and auditing processes. The study concludes that the increasing adoption of digital wallets necessitates the adaptation of accounting standards and practices. Clear and consistent regulatory guidance is required to ensure the transparency, reliability, and comparability of cash flow reporting. This research contributes to the literature by bridging the gap between fintech developments and financial reporting practices, offering insights for academics, practitioners, and regulators in addressing the challenges of digital financial transactions.

The Role Of Digital Wallet Transactions In Corporate Cash Flow Reporting Francisca Olivine Wardiyanti; Dian Saripujiana; Indah Zakiyah; Verawaty Verawaty
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10911

This study aims to analyze the role of digital wallet transactions in corporate cash flow reporting using a literature review approach. The rapid development of financial technology (fintech) has transformed transaction mechanisms, with digital wallets emerging as a dominant payment method in modern business practices. However, this transformation presents challenges to traditional accounting frameworks, particularly in the recognition, classification, and reporting of cash flows. This research employs a qualitative method through a systematic literature review of relevant academic journals, professional reports, and accounting standards. The data are analyzed using content analysis techniques to identify key themes, including the characteristics of digital wallet transactions, classification issues, impacts on financial transparency, auditing challenges, and regulatory gaps. The findings indicate that digital wallet transactions differ significantly from conventional cash transactions due to their real-time processing, involvement of third-party intermediaries, and platform-based fund management. These characteristics create ambiguity in determining whether such transactions should be classified as cash, cash equivalents, or other financial assets. Additionally, while digital wallets enhance real-time financial monitoring and decision-making, they also introduce complexities in accounting systems, internal controls, and auditing processes. The study concludes that the increasing adoption of digital wallets necessitates the adaptation of accounting standards and practices. Clear and consistent regulatory guidance is required to ensure the transparency, reliability, and comparability of cash flow reporting. This research contributes to the literature by bridging the gap between fintech developments and financial reporting practices, offering insights for academics, practitioners, and regulators in addressing the challenges of digital financial transactions.

A Comparative Study Of Traditional And Digital Accounting Systems In Managing SME Finances Rumia Simanullang; Francisca Olivine Wardiyanti; Abdul Awim
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10366

Effective financial management is a critical determinant of SME performance and survival. Sound financial management enables business owners to monitor cash flows, allocate resources efficiently, comply with taxation and regulatory requirements, and make informed strategic decisions. This study employs a qualitative research approach using a literature review method to examine and compare traditional and digital accounting systems in managing SME finances. A literature review is an appropriate methodological approach when the objective of the study is to synthesize, analyze, and critically evaluate existing knowledge to identify patterns, gaps, and theoretical insights within a specific research domain. This study aimed to examine and compare traditional and digital accounting systems in managing SME finances through a comprehensive literature review. Based on the synthesis of existing academic studies and institutional reports, the findings demonstrate that accounting system choice plays a crucial role in determining the effectiveness of financial management practices in SMEs.

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