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UTILISATION OF BIG DATA ANALYTICS IN ACCOUNTING INFORMATION SYSTEMS TO IMPROVE THE QUALITY OF CORPORATE FINANCIAL DECISION MAKING Teguh Prakoso; Rina Apriliani
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 6 (2025): JUNE
Publisher : CV. Adiba Aisha Amira

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The utilisation of Big Data Analytics (BDA) in accounting information systems provides significant transformation opportunities in the company's financial decision-making process. This study aims to analyse the role of BDA in improving the quality of financial decisions through a literature study approach that reviews various research results and recent scientific publications. The results show that BDA integration enables real-time financial data processing, anomaly detection, trend prediction, and more accurate and comprehensive multidimensional analysis. BDA also contributes to improved audit efficiency, risk management, and integration of financial data with external data to support evidence-based strategic decisions. However, challenges such as the need for large technological infrastructure, data security, human resource competence, and implementation costs are still obstacles that need to be overcome. With the right management strategy, BDA can be an important tool in supporting the transformation of modern accounting functions and strengthening the competitiveness of companies in the digital era.
THE INFLUENCE OF CLOUD-BASED ENTERPRISE RESOURCE PLANNING (ERP) IMPLEMENTATION ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Fatimah Fatimah; Nur Amalia Ashar; Anggie Wulandari; Surianti Surianti; Rahmat Feri Ismail; Ainul Ainul; Dharul Islamanandad
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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This research aims to examine the impact of implementing cloud-based Enterprise Resource Planning (ERP) systems on the effectiveness of accounting information systems (AIS) through a literature review approach. Cloud ERP is a technological solution that offers cross-functional data integration and real-time access, which has the potential to enhance the efficiency, reliability, and accuracy of accounting information. This study was conducted by reviewing various scientific publications, books, and industry reports published in the last 5 to 10 years. The study results indicate that cloud-based ERP contributes positively to the improvement of operational efficiency, accuracy of financial reporting, and ease of information access that supports strategic decision-making. Features such as transaction automation, audit trails, and module integration in cloud ERP have proven to enhance the quality of information produced by the accounting system. However, the effectiveness of the system is still influenced by factors such as organizational readiness, user training, and implementation suitability.
OPTIMISATION OF MATERIAL, INFORMATION AND MONEY FLOW IN SUPPLY CHAIN MANAGEMENT Hery Purnomo; Subagyo Subagyo; Faisol Faisol; Dodi Kusuma Hadi Soejoko; Poniran Yudho Leksono
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 1 (2025): JULY
Publisher : CV. Adiba Aisha Amira

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This study aims to examine strategies for optimising the flow of materials, information and money in supply chain management (SCM) through the literature review method. Effectively integrated SCM can improve operational efficiency, accelerate response to market demand, and strengthen the company's competitiveness. Material flow optimisation is achieved through accurate demand planning, efficient inventory management, and strategic partnerships with suppliers. Meanwhile, optimised information flow is achieved by the application of digital technology, integration of information systems, and data transparency between supply chain actors. Efficient money flow management involves financial system integration, receivables and payables management, and the utilisation of supply chain finance. The study results show that the synergy of the three flows, supported by technology and collaboration, is essential to create an adaptive, responsive, and sustainable supply chain. This research is expected to be a reference for practitioners and academics in developing more effective supply chain management strategies in the era of global competition.
THE EFFECT OF EDUCATION LEVEL, EMPLOYEE PERFORMANCE, AND PERSONAL TECHNIQUES ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEM UTILIZATION(A Study on Village Credit Institutions in Tabanan District) Ni Kadek Ayu Mita Suandewi Putri; I Ketut Yadnyana
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 2 (2025): AUGUST
Publisher : CV. Adiba Aisha Amira

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The Accounting Information System (AIS) serves as an essential instrument for converting transactional data into financial information that supports decision-making processes. The effectiveness of an AIS reflects the extent to which an organization is capable of managing data efficiently and achieving its objectives. Village Credit Institutions (LPDs) in the Tabanan District have shown notable progress in financial management; however, they continue to encounter challenges such as limited training opportunities and recurring errors in data entry. This study aims to examine the effect of education level, employee performance, and personal techniques on the effectiveness of AIS usage. A quantitative approach was employed, involving a total sample of 65 respondents across 13 LPDs using a saturated sampling technique. The data analysis techniques used include validity tests, reliability tests, multiple linear regression analysis, F-test, and t-test. The findings reveal that education level has a positive and significant effect on the effectiveness of AIS utilization, employee performance also has a positive and significant effect, and personal techniques likewise exert a positive and significant influence on the effectiveness of AIS utilization.
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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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.
THE EFFECT OF BUSINESS CAPITAL, ACCOUNTING KNOWLEDGE, AND THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS ON THE PERFORMANCE OF MSMEs IN DENPASAR CITY Ni Luh Made Widya Arini Putri; Henny Triyana Hasibuan
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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The performance of MSMEs is considered one of the benchmarks for the success of a business entity in achieving its objectives. Improved performance will bring progress for a business to survive in increasingly intense competition. This study aims to obtain empirical evidence regarding the effect of business capital, accounting knowledge, and the implementation of accounting information systems on the performance of MSMEs in Denpasar City. The population in this study consists of MSMEs spread across Denpasar City, totaling 69,491 units. The sampling method used was probability sampling with the disproportionate stratified random sampling technique. The number of samples based on the Slovin formula was 100. Data were collected by distributing questionnaires to 100 MSMEs operating in Denpasar City. The analytical technique employed was multiple linear regression analysis using SPSS 26 for Windows. Based on the results of the analysis, business capital has a positive and significant effect on MSME performance, and accounting knowledge also has a positive and significant effect on MSME performance. However, the implementation of accounting information systems has no effect on MSME performance.
THE EFFECT OF ALLOWANCE, PEER ENVIRONMENT, AND INFORMATION AND TECHNOLOGY ACCESS ON ONLINE GAMBLING DECISIONS AMONG UNIVERSITY STUDENTS IN DENPASAR CITY Patricia Clarisa Dellastrada; I Made Endra Kartika Yudha
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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The presence of the internet has had a tremendous impact on humans. One consequence of the rapid development of technology is increased access to various digital platforms, including the increasingly worrying phenomenon of online gambling. This phenomenon is expected to become more widespread among university students, particularly in Denpasar City. Students in this region face complex life dynamics, influenced by economic, social, and technological advances. Pocket money, as an economic aspect, plays a crucial role in supporting academic and non-academic activities, while the peer environment also shapes behavioral patterns and decision-making. On the other hand, access to information and technology presents both opportunities and challenges for students in their daily learning and social interactions. This study aims to analyze the influence of pocket money, peer environment, and access to information and technology on university students in Denpasar City. The study used a quantitative approach with a survey method by distributing questionnaires to 100 students from various universities in Denpasar City. The data analysis technique used was multiple linear regression to test the influence of each independent variable. The results showed that, simultaneously and partially, the variables of pocket money, peer environment, and access to information and technology had a positive and significant influence on online gambling decisions among university students in Denpasar City. These findings confirm that economic, social, and technological factors are the main determinants in shaping the behavior and life patterns of students in the digital era.
ORGANIZATIONAL MANAGEMENT TRANSFORMATION IN HEALTHCARE SERVICES: A SYSTEMATIC REVIEW OF DIGITAL INFORMATION SYSTEMS, HUMAN CAPITAL PERFORMANCE, AND PATIENT-CENTERED SERVICE QUALITY Syaiful Pakaya
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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The increasing complexity of healthcare services in the digital era has intensified the need for organizational management transformation to ensure efficiency, service quality, and patient-centered care. This study aims to systematically review the literature on organizational management transformation in healthcare services, with a particular focus on digital information system integration, human capital performance, and patient-centered service quality. Using a qualitative approach, this study employs a systematic literature review design, analyzing peer-reviewed articles indexed in Scopus. The literature selection adheres to the PRISMA guidelines, and the data are analyzed using thematic analysis to identify dominant patterns and relationships across the studies.The findings reveal that successful organizational transformation in healthcare is driven by the effective integration of digital information systems, supported by competent and adaptive human capital, and aligned with patient-centered service quality objectives. Digital technologies serve as enablers of transformation; however, their impact is highly dependent on an organization's readiness, leadership, and workforce capabilities. Moreover, the review highlights that improvements in service quality and patient experience are more likely to occur when technological adoption is embedded within a holistic organizational transformation strategy rather than implemented as a standalone initiative. This study contributes to the literature by providing an integrative perspective on healthcare organizational management transformation, emphasizing the interdependence between technology, human resources, and patient-oriented service outcomes. Practically, the findings offer valuable insights for healthcare managers and policymakers in designing sustainable transformation strategies that enhance organizational performance and improve patient care quality in the digital age
THE ROLE OF INFORMATION TECHNOLOGY IN IMPROVING LOCAL ECONOMIC RESILIENCE Loso Judijanto; Wahab Wahab
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 1 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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In the rapidly growing digital era, Information Technology (IT) has become a crucial component in eflorts to improve local economic resilience. The research method used is literature. The results show that IT is very supportive in improving the operational efficiency of local businesses, expanding market access, and encouraging innovation. E-commerce proves to be an important channel for SMEs to market their products more widely, while the adoption of cloud technology and big data analytics enables smarter and more targeted business decisions. In addition, IT also plays a role in creating a vibrant startup ecosystem, which in turn contributes to job creation and diversification of the local economy. However, the study also identified several challenges in IT implementation, such as the digital divide, the lack of digital skills among the local workforce, and the need for adequate IT infrastructure.
DATA-DRIVEN MARKETING COMMUNICATIONS: THE CRUCIAL ROLE OF ACCOUNTING INFORMATION SYSTEMS Loso Judijanto; Al-Amin
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 2 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Data-driven Marketing Communications supported by Accounting Information Systems (AIS) is a strategic approach to marketing that utilises financial and non-financial data generated by AIS to design, execute and evaluate marketing communications activities. This approach integrates accurate and structured accounting information into marketing strategy, enabling more informed decision-making, more effective message personalisation, and more accurate measurement of marketing performance. By utilising AIS, companies can optimise the allocation of marketing resources, improve campaign effectiveness, and achieve higher return on investment (ROI) in their marketing activities. The results show that AIS plays a crucial role in providing accurate and structured data that can be used for consumer behaviour analysis, market segmentation, and measurement of marketing campaign effectiveness. The integration of AIS with marketing information systems enables better personalisation of marketing communications, more efficient resource allocation, and improved marketing ROI.

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