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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Jumiadi AW
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Economics, Econometrics & Finance

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SIA dan Kepatuhan terhadap PSAK/IFRS dalam Lingkungan Digital : Sebuah Studi Literatur Syarifah Ghizka Safitri; Mawardahny Isyabilla; Norbert Nathanael Saragih; Jumiadi AW
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.187

Abstract

This study aims to analyze the role of Accounting Information Systems in supporting entities’ compliance with Financial Accounting Standards converged with the International Financial Reporting Standards in the context of digital business. Using a qualitative method and a literature review approach, the study examines the function of Accounting Information Systems, the impact of standard convergence on financial reporting quality, and the challenges of implementation. The findings indicate that Accounting Information Systems enhance efficiency, accuracy, and internal control, which are essential for accounting compliance. The convergence of standards has been shown to strengthen the relevance of information, although its influence on earnings management remains varied. The study also reveals challenges such as technological limitations, low accounting literacy, and resistance to change. Successful implementation requires strategic synergy among regulators, business entities, and accounting professionals.
“Analisis Efektivitas Implementasi ERP sebagai Sistem InformAkuntansi dalam Penyajian Laporan Keuangan pada Perusahaan Sektor Retail di Bursa Efek Indonesia Rio Manuel Matthew; Jose Adrian Simbolon; Ulul Azmi Fadhilah; Jumiadi AW
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.193

Abstract

This study aims to analyze the effectiveness of Enterprise Resource Planning (ERP) implementation as an accounting information system in the presentation of financial statements within retail sector companies listed on the Indonesia Stock Exchange. The research employed a descriptive qualitative approach using secondary data obtained from annual reports, financial statements, and academic literature related to ERP implementation. The findings reveal that the majority of public companies in Indonesia adopt SAP ERP platforms due to their reliability and compliance with international accounting standards. The adoption of ERP has occurred in three waves: pioneering companies in the early 2000s, massive expansion between 2010 and 2019, and an accelerated migration toward cloud-based systems during the 2020–2025 period. ERP implementation has been proven to enhance the accuracy, transparency, and timeliness of financial reporting while strengthening corporate accountability to investors and regulators. However, the study also identifies several challenges, including high investment costs complex integration with legacy systems, user resistance, and data security issues. Therefore, the success of ERP implementation is determined not only by technological sophistication but also by organizational readiness, managerial support, and human resource competence in managing digital transformation.
Co-Authors Jose Adrian Simbolon Mawardahny Isyabilla Norbert Nathanael Saragih Rio Manuel Matthew Syarifah Ghizka Safitri Ulul Azmi Fadhilah