Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Sukmawati Sukmawati
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Eksplorasi Peran Robotic Process Automation (RPA) Dalam Akselerasi Efisiensi Akuntansi Sukmawati Sukmawati; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/35stkv12

Abstract

The digital transformation of accounting has intensified the need for efficiency, accuracy, and adaptability in financial processes. This study aims to explore the role of Robotic Process Automation (RPA) in accelerating accounting efficiency through a qualitative, non-empirical approach based on a systematic literature review. The analysis synthesizes findings from relevant academic sources to construct a conceptual understanding of how RPA contributes to operational performance and information quality. The results indicate that RPA enhances efficiency by automating rule-based processes, improving data consistency, and reducing operational variability. Furthermore, the implementation of RPA enables a shift in professional focus from routine administrative tasks to analytical and strategic functions, thereby increasing the value contribution of accounting practices. The study also highlights that the success of RPA adoption is contingent upon organizational readiness, including governance structures, technological integration, and human capital capabilities. These findings suggest that RPA serves as a strategic enabler of sustainable efficiency in accounting.  
Kualitas Prosedur Audit Siklus Aset Tetap dan Implikasinya terhadap Deteksi Salah Saji Material Sukmawati Sukmawati; Nur Fadila Salju; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/b675f221

Abstract

This study discusses the importance of audit procedure quality in the fixed asset cycle as a determining factor in the auditor's success in detecting material misstatements in financial statements, given that fixed assets are accounts that are prone to estimation errors, recording inaccuracies, and internal control weaknesses. The research method used is descriptive qualitative with a literature study approach, where data is obtained through searching national and international journals published in the last ten years that are relevant to fixed asset audits, material misstatements, and the effectiveness of audit procedures, then analyzed using content analysis techniques to identify patterns and key findings. The results of the study show that the quality of audit procedures, especially those covering physical verification, document reconciliation, accounting estimate evaluation, and substantive testing, has a significant effect on the auditor's ability to detect material misstatements, especially in environments with high governance risks. The discussion shows that auditor competence, internal control effectiveness, and external governance conditions determine audit effectiveness. This study concludes that the implementation of robust, risk-based audit procedures improves the reliability of financial statements and strengthens stakeholder confidence.
Co-Authors masyhuri masyhuri Nur Fadila Salju