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International Journal of Science and Society (IJSS)
Published by Marasofi International Media and Publishing
ISSN : -     EISSN : 3109242X     DOI : https://doi.org/10.64123
Core Subject : Health, Education, Social,
Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences
The aim of IJSS is to promote research that contributes to the understanding and advancement of science in service of society. It publishes impactful work exploring the interactions between scientific knowledge and societal needs, covering themes such as public policy, science communication, socio-technological transformations, sustainability, digital society, public health, and equity in science and technology.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2025): June" : 5 Documents clear
A Review of the Impact of Artificial Intelligence on Traditional Accounting Practices and Financial Reporting Abdullahi Ya'u Usman; Sulaiman Taiwo Hassan; Abalaka James Nda; Yusuf Adeyanju Yisau
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.1

Abstract

This study investigates the transformative effects of Artificial Intelligence (AI) on conventional accounting practices, focusing on its influence in reshaping financial reporting, auditing, and decision-making frameworks. Positioned within the context of rapid technological progression, the research traces the shift from traditional, manual accounting processes to advanced AI-enabled systems. The objective is to critically evaluate how AI adoption is redefining the accounting profession, identifying both the opportunities it offers and the challenges it poses. A systematic literature review and bibliometric analysis were conducted, drawing from peer-reviewed journals, case studies, and industry publications from the past ten years. This comprehensive methodology facilitates a deep understanding of AI’s role in accounting, particularly in enhancing accuracy, efficiency, and strategic capabilities within the field. Results indicate that AI significantly boosts the precision and speed of financial operations by automating repetitive tasks and providing predictive insights for more informed decision-making. Nonetheless, the implementation of AI faces several obstacles, including the demand for technically skilled professionals, concerns surrounding data security, high implementation costs, and organizational resistance to change. The study concludes by advocating for a measured and strategic approach to AI integration. Emphasis is placed on continuous professional development, ethical considerations, and adherence to regulatory standards. While the transition presents challenges, the potential of AI to transform accounting practices and drive innovation in the digital age is substantial. 
Harnessing Topic Modeling to Investigate the Intersection of Accounting and Artificial Intelligence through Systematic Literature Mapping Ahmed Abubakar Zik-Rullahi; Abdullahi Ya'u Usman; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.2

Abstract

Previous research has often suggested that various accounting functions could be replaced by Artificial Intelligence (AI) and related technologies. However, more recent studies increasingly recognize AI's potential to enhance value within accounting practices and organizations. Scholars and experts have called for more extensive research into the relationship between accounting and AI, emphasizing the importance of adopting a multidisciplinary approach in this field. This paper employs topic modeling, specifically Latent Dirichlet Allocation (LDA), to systematically analyze the existing literature on AI and associated technologies within accounting. By applying LDA to the abstracts of 930 peer-reviewed articles from diverse academic fields published between 1990 and 2023, the study identifies key themes and trends in the discourse around accounting and AI. The results indicate that previous literature reviews using conventional methods may have overlooked important aspects of this rapidly evolving area. The analysis reveals eleven distinct topic clusters that together form a detailed map of the current research landscape. These findings not only broaden understanding of accounting and AI scholarship but also offer a structured framework for guiding future investigations. Additionally, this research represents one of the pioneering uses of probabilistic topic modeling techniques within the accounting literature. 
Transforming the Ledger through the Evolving Role of Artificial Intelligence in the Accounting Profession Iyere Samuel Iheonkhan; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.3

Abstract

This concept paper explores how artificial intelligence (AI) is transforming the accounting profession. By conducting a thorough review of relevant literature, the study analyzes the multifaceted effects of AI technologies, particularly how they are reshaping the traditional functions and expectations of accountants. The findings identify three core areas of impact: One, the automation of repetitive tasks, such as data entry, validation, and transaction processing; Two, the advancement of analytical capabilities through tools like predictive analytics and decision-making support systems; and Three, the evolution of professional roles, emphasizing increased efficiency, scalability, and a shift toward more strategic, value-driven activities. These developments suggest a profession in transition—one where embracing AI is essential for staying relevant and leveraging its full potential to enhance productivity and insight. 
The Role of Halal Certification Policy in Strengthening Legal Status and Empowering Culinary MSMEs in Indonesia Dwi Yanti Octaviani; Abdur Rohman
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.4

Abstract

This study aims to assess the contribution of halal certification policy in strengthening the legal status of Micro, Small, and Medium Enterprises (MSMEs), particularly in the culinary sector in Indonesia. Since the enactment of Law No. 33 of 2014 concerning Halal Product Assurance, halal certification has not only become a legal obligation but also serves as a strategic instrument to support the formalization of MSMEs. This research adopts a descriptive qualitative approach through literature review by analyzing various secondary sources such as academic journals, government regulations, and documents related to halal certification and MSME legality. The findings indicate that halal certification policy acts as a key driver in the legalization process of culinary MSMEs, whereby business actors are encouraged to complete other legal documents such as the Business Identification Number (NIB), Home Industry Food Permit (PIRT), and product distribution permits when applying for halal certification. Halal certification provides positive impacts including enhanced product reputation, improved market access, and increased opportunities to obtain formal financing. The Free Halal Certification Program (SEHATI) has proven effective in reducing bureaucratic and financial barriers faced by MSMEs. In conclusion, halal certification has transformed into a strategic asset that not only ensures product compliance with halal standards but also reinforces legal legitimacy and enhances the competitiveness of MSMEs at both national and international levels.
Accounting Standards Reporting in Digital Technologies Exploring Benefits Challenges and Potential Risks Abalaka James Nda; Lukman Ojedele Lawal; Sulaiman Taiwo Hassan
International Journal of Science and Society (IJSS) Vol. 1 No. 1 (2025): June
Publisher : Marasofi International Media and Publishing (MIMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64123/ijss.v1.i1.5

Abstract

In today’s era of the Fourth Industrial Revolution, digital technologies have become essential in the field of accounting. These technological advancements are reshaping all business sectors, including accounting, with both positive and negative consequences. The rapid adoption of digital tools is challenging accounting professionals and recent graduates to acquire new digital competencies. However, despite the growing presence of these technologies, there remains a gap in understanding their overall impact on accounting practices. This study provides a critical analysis of the role digital technologies play in accounting and reporting, emphasizing their benefits, limitations, and associated risks. Employing a systematic literature review alongside an inductive approach and thematic analysis, the research reveals that, although issues such as inadequate data governance, cybersecurity threats, and privacy concerns persist, digital technologies significantly enhance accounting by enabling real-time data access, automating routine tasks, facilitating data visualization, supporting big data analytics, reducing errors, and improving operational efficiency. Ultimately, these technologies are revolutionizing accounting processes by increasing both effectiveness and productivity. The study advocates for accounting professionals, practitioners, and policymakers to prioritize investment in emerging digital innovations. 

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