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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Franco Benony Limba
Universitas Pattimura, Indonesia
Economics, Econometrics & Finance

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AUDITOR PERCEPTION OF CLOUD TECHNOLOGY-BASED AUDITS Franco Benony Limba; Shella Gilby Sapulette; Theresia Febiengry Sitanala
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 5 (2025): MAY
Publisher : Adisam Publisher

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Abstract

The rapid development of information technology has driven significant transformations in audit practices, one of which is through the adoption of cloud computing technology. This study discusses auditors' perceptions of cloud-based audits, including their views on the benefits, challenges, and professional implications of using the cloud in the audit process. The results of the study indicate that the majority of auditors view cloud technology as a tool that can improve audit efficiency, flexibility, and accuracy, especially through real-time data access and integration with analytical tools. However, on the other hand, concerns also arise regarding data security, technological competence, and dependence on cloud service providers. Differences in the level of readiness between large and small audit firms also affect the adoption pattern of this technology. This study emphasizes the importance of increasing technological literacy among auditors, developing cloud-based audit standards, and institutional support so that digital transformation in audits can take place optimally and sustainably.
EVOLUTION OF SUSTAINABILITY ACCOUNTING: IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACT ON BUSINESS SUSTAINABILITY Franco Benony Limba; Shella Gilby Sapulette
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 11 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The use of accounting allows for good financial management, where good financial management in a business will of course have more potential for the sustainability of a business. Accounting is a powerful tool that plays a central role in achieving business sustainability goals. Financial accounting standards act as a compass that directs the flow of financial information so that it remains on the correct and trustworthy path. Implementation of sustainable financial accounting standards has a positive impact on business sustainability, both in terms of financial transparency and support for sustainable development goals. This research in-depth investigates the evolution of sustainability accounting: the implementation of financial accounting standards and its impact on business sustainability using literature study methods. This research discusses the evolution of sustainability accounting, the definition and types of financial accounting standards, accounting as the main tool in realizing sustainable business, the implementation of financial accounting standards and its impact on business sustainability.
THE ROLE OF CLOUD-BASED ACCOUNTING SYSTEMS IN ENHANCING FINANCIAL INFORMATION QUALITY Franco Benony Limba; Shella Gilby Sapulette; Alend Talla
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to analyze the role of cloud-based accounting systems in improving the quality of financial information through a literature review approach. The development of cloud technology has significantly transformed accounting practices, particularly in terms of efficiency, transparency, and accuracy of financial reporting. Through a literature review from various academic sources, this study identified that the implementation of cloud-based accounting systems can improve the relevance, reliability, timeliness, and comparability of financial information. Furthermore, these systems enable real-time access to accounting data, strengthen internal controls, and support strategic decision-making based on more accurate data. However, challenges such as data security issues, implementation costs, and resistance to change were also identified as factors that may impact the effectiveness of this technology implementation. Overall, the results of this study confirm that cloud-based accounting systems make a substantial contribution to improving the quality of financial information, although their success depends heavily on the organization's readiness to manage technological change and the associated risks.
DIGITAL TRANSFORMATION AND ITS IMPACT ON PUBLIC SECTOR ACCOUNTING QUALITY IN DEVELOPING ECONOMIES Shella Gilby Sapulette; Franco Benony Limba
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19584035

Abstract

This study aims to analyze the impact of digital transformation on the quality of public sector accounting in developing economies using a literature review approach. The research systematically examines and synthesizes relevant academic articles, policy reports, and prior studies published in recent years to understand the relationship between digital technology adoption and improvements in accounting practices. Digital transformation, characterized by the integration of technologies such as cloud computing, big data analytics, and e-government systems, has played a significant role in enhancing the efficiency, transparency, and accountability of public financial management. The findings of this study indicate that the implementation of digital systems contributes to higher accounting quality through improved data accuracy, real-time reporting, and better internal control mechanisms. However, the study also identifies several challenges, including technological disparities, limited human resource competencies, and institutional constraints that may limit the effectiveness of digital transformation initiatives. Therefore, strengthening digital infrastructure, improving technical skills, and establishing supportive regulatory frameworks are essential to optimize the benefits of digital transformation in the public sector. This study provides valuable insights for policymakers and researchers in advancing the quality of public sector accounting in developing countries.
BLOCKCHAIN AND THE EVOLUTION OF ACCOUNTING PROFESSION: SKILLS, ROLES, AND ETHICAL IMPLICATIONS Franco Benony Limba; Shella Gilby Sapulette
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 10 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19583999

Abstract

The development of blockchain technology has brought significant changes to the practice and profession of accounting, particularly in terms of transparency, security, and efficiency in recording financial transactions. This study aims to analyze how blockchain influences the evolution of the accounting profession in terms of required skills, the professional role of accountants, and emerging ethical implications. The method used is a literature review, examining various scientific sources, including international journals, academic books, and research reports relevant to the topic of blockchain and accounting. The study results indicate that blockchain adoption is driving the transformation of accountants' skills from conventional to technology-based competencies, such as understanding distributed systems, data analysis, and digital-based auditing. Furthermore, the role of accountants is shifting from transaction recorders to strategic analysts and business advisors. Furthermore, blockchain implementation also raises ethical implications, such as issues of data privacy, professional responsibility, and the need for clear regulatory standards. Therefore, the accounting profession is required to proactively adapt to technological developments to maintain relevance and integrity in an increasingly digital business environment.
Co-Authors Alend Talla Shella Gilby Sapulette Shella Gilby Sapulette Theresia Febiengry Sitanala