cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
M. Rizky Mahaputra
Contact Email
dinasti.info@gmail.com
Phone
+628117404455
Journal Mail Official
dinasti.info@gmail.com
Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia
Location
Kota tangerang selatan,
Banten
INDONESIA
Dinasti Accounting Review
Published by Dinasti Research
ISSN : -     EISSN : 30254922     DOI : https://doi.org/10.38035/dar
Core Subject : Economy,
Economics, Econometrics & Finance
Dinasti Accounting Review (DAR) dikelola dan diterbitkan oleh Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI), secara berkala empat kali dalam setahun setiap bulan Juli, Oktober, Januari, dan April. DAR adalah jurnal peer-review yang menerbitkan artikel ilmiah di bidang Akuntansi. Artikel yang dimuat di DAR meliputi hasil penelitian ilmiah asli (prioritas utama), artikel review ilmiah baru (bukan prioritas), serta hasil kajian di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)" : 5 Documents clear
Evaluating the Impact of Digital Technologies on Business Operations and Consumer Behaviour: A Sectoral Analysis Kamya, Bhatt; Patel, Diya; Kachhadiya, Diya; Sharma, Yajurv; Chauhan, Rahul; Maseleno, Andino; Rizal Isnanto, R.
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1031

Abstract

This research investigates the impact of digital technologies on consumer behavior, organizational operations, and ethical considerations within various industries. Utilizing ANOVA tests, the study reveals significant gender differences in perceptions of technology's influence, particularly regarding ethical concerns and customer satisfaction. Findings indicate that while digital technologies have improved business operations, they also raise critical ethical issues such as data privacy and security. The research highlights the necessity for organizations to implement robust policies addressing these challenges to foster consumer trust and engagement. Future studies should explore the intersectionality of demographic factors and the long-term implications of emerging technologies. Overall, this study emphasizes the global impact of digital transformation and the importance of ethical practices in navigating the evolving digital landscape.
Pengaruh Ketidakpastian Lingkungan, Sistem Informasi Akuntansi Manajemen dan Strategi Bisnis terhadap Kinerja Manajerial Lazuardi, Ischaq
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1808

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ketidakpastian lingkungan, sistem informasi akuntansi manajemen, dan strategi bisnis terhadap kinerja manajerial. Ketidakpastian lingkungan yang tinggi dapat mempersulit pengambilan keputusan, sehingga manajer perlu beradaptasi agar kinerja tetap optimal. Sistem informasi akuntansi manajemen berperan dalam menyediakan data yang akurat dan relevan untuk mendukung efektivitas manajerial. Sementara itu, strategi bisnis yang tepat membantu perusahaan dalam menghadapi persaingan serta meningkatkan efisiensi operasional. Metode penelitian yang digunakan adalah kajian pustaka dengan pendekatan Systematic Literature Review (SLR), yang mengidentifikasi dan menafsirkan hasil penelitian sebelumnya. Hasil penelitian menunjukkan bahwa ketiga variabel tersebut berpengaruh signifikan terhadap kinerja manajerial. Oleh karena itu, perusahaan perlu mengelola faktor-faktor ini secara strategis agar dapat meningkatkan daya saing dan pencapaian tujuan organisasi.
The Role of Integration of Blockchain Technology and Accounting Information Systems on Corporate Financial Efficiency: Literature Review Ananta, Yorasakhi; Fitri, Salsabila Dwi; Putra, Heldy Eka
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1814

Abstract

The development of digital technology has driven a major transformation in accounting practices, especially through the integration of blockchain technology and accounting information systems (AIS). This literature study aims to examine how the implementation of both technologies contributes to improving the financial efficiency of companies. Using a literature review method of articles published between 2018 and 2025, it was found that blockchain offers high transparency, reliability, and security of financial data, while AIS supports the acceleration of reporting and decision-making processes. The combination of the two has been proven to reduce transaction costs, accelerate internal audits, and improve reporting accuracy. Although its implementation still faces a number of challenges such as initial costs and technological readiness, the long-term benefits obtained make this integration a potential strategy to significantly improve financial efficiency. This study emphasizes the importance of managerial support and organizational readiness in adopting digital transformation as a whole.
The Impact of Sustainability Reporting and Digital Accounting Systems on the Financial Performance of Corporations Muliawan, Adi; Fitri, Salsabila Dwi; Putra, Heldy Eka
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1816

Abstract

This article examines the impact of sustainability reporting and digital accounting systems on corporate financial performance. Through a systematic review of current literature, it is found that transparent sustainability reporting and adoption of digital accounting technology can improve operational efficiency and investor confidence, which ultimately have a positive impact on corporate financial performance. However, challenges such as implementation costs and regulatory uncertainty remain obstacles to the implementation of both aspects. This article also details findings from various journals that highlight the positive relationship between sustainability reporting and financial performance, as well as the tangible benefits of digital accounting systems in strategic decision making. This study provides a solid foundation for the development of an integrative model between sustainability and digitalization in corporate accounting practices.
Perlindungan Hukum Bagi Investor Melalui Transparansi Pelaporan Keuangan: Perspektif Hukum Pasar Modal Wala, Gevan Naufal
Dinasti Accounting Review Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i4.1830

Abstract

Penelitian ini mengkaji kerangka perlindungan hukum bagi investor melalui transparansi pelaporan keuangan dalam hukum pasar modal Indonesia. Meskipun telah ada regulasi, kasus-kasus pelanggaran transparansi masih terjadi, menunjukkan adanya tantangan dalam implementasi. Penelitian ini bertujuan untuk menganalisis kerangka hukum yang mengatur transparansi pelaporan keuangan, mengevaluasi efektivitas mekanisme perlindungan hukum bagi investor, dan mengidentifikasi tantangan dalam penerapan prinsip transparansi. Menggunakan pendekatan yuridis normatif dan empiris, penelitian ini menemukan bahwa regulasi pasar modal Indonesia telah membentuk kerangka komprehensif untuk transparansi namun menghadapi tantangan implementasi termasuk inkonsistensi regulasi, kesenjangan penegakan, dan disrupsi teknologi. Efektivitas mekanisme perlindungan investor bervariasi, dengan langkah-langkah preventif yang memerlukan penguatan. Penelitian ini merekomendasikan reformasi regulasi, penguatan penegakan hukum, pemberdayaan investor, dan adaptasi terhadap standar global untuk meningkatkan perlindungan investor melalui pelaporan keuangan yang transparan di pasar modal Indonesia.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2025): Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025) Vol. 3 No. 1 (2025): Dinasti Accounting Review ( Juli - September 2025) Vol. 2 No. 3 (2025): Dinasti Accounting Review (January - March 2025) Vol. 2 No. 2 (2025): Dinasti Accounting Review (October - Desember 2024) Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024) Vol. 1 No. 4 (2024): Dinasti Accounting Review (April - June 2024) Vol. 1 No. 3 (2024): Dinasti Accounting Review (January - March 2024) Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023) Vol. 1 No. 1 (2023): Dinasti Accounting Review (July - September 2023)