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COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 54 Documents
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THE IMPLICATIONS OF CRYPTOCURRENCY AND BLOCKCHAIN ON ACCOUNTING SYSTEMS: A CONTEMPORARY LITERATURE REVIEW Siti Intan Nurdiana Wong Abdullah
Count : Journal of Accounting, Business and Management Vol. 3 No. 1 (2025): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i1.563

Abstract

This study aims to explore the implications of cryptocurrency and blockchain technology on accounting systems, focusing on how these digital innovations are reshaping financial reporting, auditing, and regulatory frameworks. Using a qualitative library research approach, the study conducted a systematic literature review of scholarly articles, professional reports, and regulatory publications published between 2019 and 2023. The analysis revealed three major findings: (1) inconsistent accounting treatments of crypto-assets across jurisdictions; (2) limited integration of blockchain in traditional accounting systems due to technical and organizational barriers; and (3) a growing digital skills gap among accounting professionals. The novelty of this research lies in its interdisciplinary synthesis of regulatory, technological, and educational perspectives, which are often treated separately in previous studies. Additionally, it offers a comparative lens across emerging and developed economies to better understand policy fragmentation. Unlike earlier research that primarily highlights the theoretical potential of blockchain, this study emphasizes the practical, ethical, and institutional challenges of implementation. The findings contribute to the global accounting discourse by identifying urgent needs for regulatory harmonization, curriculum reform, and upskilling initiatives. In conclusion, the study provides a timely and comprehensive view of how the accounting profession must evolve to remain relevant and reliable in the era of digital finance. Its implications are vital for standard setters, educators, practitioners, and policymakers navigating the rapid transformation of accounting in the digital age.
THE ROLE OF BIG DATA IN MANAGERIAL ACCOUNTING DECISION-MAKING: A LITERATURE REVIEW Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.566

Abstract

This study explores the transformative role of Big Data Analytics (BDA) in managerial accounting decision-making, addressing a critical need to understand how data-driven tools reshape accounting processes and strategic outcomes. The primary objective is to synthesize recent literature (2015–2025) to identify key themes, capabilities, and barriers in leveraging BDA for internal accounting decisions. A systematic literature review method was employed, selecting 40 peer-reviewed articles from databases such as Scopus, ScienceDirect, and Google Scholar. Thematic content analysis was used to extract patterns across four major themes: analytics capability, decision-making impact, organizational readiness, and adoption barriers. Results show that while BDA significantly enhances forecasting accuracy, responsiveness, and strategic relevance, its effective implementation is hindered by skill gaps among accounting professionals, fragmented systems, and lack of cultural readiness. The novelty of this research lies in its focus on the mechanism by which BDA influences managerial accounting workflows, especially through the integration of human competencies, business intelligence systems, and contextual sectoral differences. Unlike prior studies that emphasize tools and technologies, this paper highlights the evolving role of accountants as analytical decision-support agents. Additionally, the study proposes a conceptual foundation for future empirical research and offers practical insights for educators and firms aiming to modernize accounting roles in the digital age. In conclusion, integrating BDA into managerial accounting is not solely a technological upgrade—it requires strategic alignment, upskilling, and organizational transformation to achieve decision-making excellence.
THE IMPACT OF LIQUIDITY, LEVERAGE, AND PROFITABILITY ON FIRM VALUE: EVIDENCE FROM POST-PANDEMIC MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2020–2023) Lu’lu’ul Jannah
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.568

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research adopts a quantitative method with a causal-comparative approach, using secondary data derived from audited financial statements. A total of 50 companies were selected through purposive sampling. The analytical technique employed is multiple linear regression, supported by classical assumption tests to ensure model reliability. The results indicate that profitability, as measured by Return on Assets (ROA), has a significant and positive effect on firm value, suggesting that companies with stronger earnings are more likely to gain investor trust and achieve higher market valuation. In contrast, liquidity (Current Ratio) and leverage (Debt to Equity Ratio) do not show a statistically significant effect on firm value, highlighting that investors in the manufacturing sector may prioritize profitability over short-term solvency or capital structure. The novelty of this research lies in its integration of recent post-pandemic financial data with a comprehensive model, as well as its focus on the Indonesian manufacturing industry, which is underrepresented in global financial literature. Moreover, the study contributes to validating signaling theory in emerging markets by showing the dominance of profitability as a valuation indicator. In conclusion, managers are encouraged to enhance operational efficiency and profitability to boost firm value, while researchers are urged to explore additional non-financial factors in future studies.
A QUANTITATIVE LITERATURE REVIEW ON THE IMPACT OF FINANCIAL RATIOS ON STOCK RETURN VOLATILITY IN GLOBAL CAPITAL MARKETS Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i2.571

Abstract

This study conducts a quantitative literature review to investigate the impact of financial ratios on stock return volatility across global capital markets. While previous research often focuses on the relationship between financial ratios and average returns, this review shifts attention to volatility—an essential but less explored dimension of financial risk. Using a systematic search strategy, 53 peer-reviewed empirical studies published between 2015 and 2024 were selected from major databases such as Scopus, Web of Science, and ScienceDirect. The analysis identifies Return on Equity (ROE) and Debt-to-Equity Ratio (DER) as the most consistently significant predictors of return volatility, with ROE generally linked to lower volatility and DER to higher volatility. Additionally, Earnings per Share (EPS) and liquidity ratios demonstrate mixed and context-specific results. The review also evaluates methodological differences, showing that advanced models like GARCH and panel regressions yield more reliable volatility estimates than traditional OLS methods. A notable novelty of this research lies in its comparative and semi-quantitative approach, which synthesizes findings by region, ratio type, and method. Moreover, the inclusion of post-pandemic literature allows the study to reflect recent shifts in financial market behavior and risk interpretation. The results offer valuable insights for global investors, financial analysts, and policymakers aiming to understand how firm-level financial indicators influence market risk. In conclusion, this review not only maps empirical patterns but also highlights the importance of methodological precision and cross-market perspective in financial volatility research.

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