Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Journal of Innovative and Creativity
Francisca Olivine Wardiyanti
STIE Mulia Pratama
Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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

Abstract

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

Abstract

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.
Co-Authors Abdul Awim Dian Saripujiana Irdawati Irdawati Rumia Simanullang