Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Mandalika Journal of Business and Management Studies Jurnal Ar Ro'is Mandalika (Armada)
Anisa Putri
UNISMA Bekasi
Religion Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Mathematics

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The Impact of Accounting Automation on the Role of Human Accountants in Multinational Companies Sudaryat; Anisa Putri; Ana Rusmardiana
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5622

Abstract

This study explores the impact of accounting automation on the role of human accountants in multinational companies, focusing on the transformative effects of technologies such as Robotic Process Automation (RPA), Artificial Intelligence (AI), and Machine Learning (ML). Using a qualitative approach, specifically a systematic literature review (SLR) and library research, the study examines existing academic articles, industry reports, and case studies to assess how automation has reshaped accounting practices in multinational corporations. The findings reveal that automation has significantly enhanced operational efficiency, reduced human error, and streamlined accounting processes, leading to cost savings and more accurate financial reporting. Additionally, the role of accountants has shifted from performing routine, operational tasks to more strategic and advisory functions, contributing to business decision-making and financial strategy. However, the study also highlights concerns regarding job displacement, particularly for lower-level accounting roles, and emphasizes the need for continuous professional development and skill acquisition in areas such as AI and data analytics. The study concludes that while automation offers substantial opportunities for accountants to grow in strategic roles, it also requires significant adaptation in terms of skills and responsibilities. Future research is recommended to explore the long-term effects of automation on the accounting profession, its ethical implications, and the effectiveness of training programs aimed at equipping accountants with the necessary technological skills.
Analysis of Green Accounting Implementation on Environmental Disclosure and Corporate Reputation Ekayana Sangkasari Paranita; Anisa Putri; Muhamad Syafii
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.458

Abstract

The persistent gap between sustainability rhetoric and tangible reputational outcomes necessitates examining the mechanisms linking environmental accounting to stakeholder perceptions. This study aims to analyze the mediating role of Environmental Disclosure in the relationship between Green Accounting implementation and Corporate Reputation. Utilizing a qualitative library research method, this investigation systematically synthesizes evidence from scholarly journals, authoritative textbooks, and empirical reports through rigorous content analysis. The findings reveal that substantive Green Accounting generates credible, auditable metrics that significantly enhance disclosure integrity. However, the positive effect on reputation is strictly conditional; disclosures lacking robust accounting foundations provoke greenwashing accusations and severe reputational penalties. Crucially, Environmental Disclosure acts as a full mediator, effectively converting internal accounting data into external reputational signals only when characterized by transparency, quantifiability, and external assurance. This research enriches Stakeholder and Signaling theories by identifying accounting system maturity as the pivotal contingency factor. The implications emphasize that firms must prioritize authentic accounting integration over symbolic reporting to achieve sustainable competitive advantages amidst tightening mandatory sustainability reporting frameworks.
Co-Authors Ana Rusmardiana Ekayana Sangkasari Paranita Muhamad Syafii Sudaryat