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INDONESIA
Jurnal Ilmu Ekonomi dan Bisnis
Published by Perkumpulan Konsultan Manajemen Pendidikan Indonesia
ISSN : 31237444     EISSN : -     DOI : https://doi.org/10.65510/jieb.v3i2.120
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Ekonomi dan Bisnis (JIEB) merupakan jurnal ilmiah yang diterbitkan oleh Lembaga Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI) berkerjasama dengan Sekolah Tinggi Ilmu Ekonomi Bangkinang. Jurnal ini mewadahi publikasi hasil penelitian, kajian konseptual, studi kasus, serta pengembangan teori yang dilakukan oleh dosen, peneliti, praktisi, maupun mahasiswa yang memiliki fokus pada bidang ilmu ekonomi dan bisnis. Penerbitan jurnal ini merupakan bentuk komitmen terhadap pelaksanaan Tri Dharma Perguruan Tinggi, khususnya dalam aspek penelitian dan pengembangan ilmu pengetahuan. Sebagai jurnal elektronik yang dikelola secara profesional dengan menggunakan Open Journal System (OJS), Jurnal Ilmu Ekonomi dan Bisnis menjamin proses editorial yang transparan, akuntabel, dan berstandar akademik tinggi mulai dari proses submission, peer-review, editing, hingga publikasi. Jurnal ini diterbitkan dua kali dalam setahun, yaitu pada bulan April dan Oktober, serta bertujuan menjadi media diseminasi ilmiah yang kredibel dan berkontribusi dalam pengembangan ilmu ekonomi dan bisnis di tingkat nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 3 No 1 (2025): April" : 14 Documents clear
Evaluasi Kebijakan Keamanan Siber terhadap Privasi Data Pengguna SIA Digital : Studi Literatur Alifiya Husna; Cantika Marcelly Pardosi; Yohana Sembiring
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.185

Abstract

This study aims to evaluate cybersecurity policies on user data privacy in digital Accounting Information Systems (AIS) through a literature review method. This article uses a literature review from international and national journals over the past 10 years (2015–2025). Data was obtained through Google Scholar and other academic databases using the keywords cybersecurity, accounting information system, and privacy. Of the 45 articles identified, 12 articles were selected as samples for qualitative analysis. The results show that cybersecurity policies play a significant role in maintaining the privacy of digital AIS user data, but still face challenges in terms of user awareness, resource limitations, and regulatory implementation. The main recommendations are strengthening regulations, implementing the latest security technologies, and improving user digital literacy.
Studi Literatur Integrasi Sistem Akuntansi Informasi dengan FinTech dan Open Banking : Inovasi Keuangan di Era Digital Kenny Brighi Milala; Benaya.S Hutagalung; Muhammad Rafly Fachrezy; Ade Gunawan
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.186

Abstract

This study focuses on examining the integration of Accounting Information Systems (AIS) with advances in financial technology (FinTech) and the concept of Open Banking in the context of financial sector innovation in the era of digital transformation. Through a qualitative research approach that relies on international and national academic literature studies from 2022 to 2025, this study examines various topics including accounting digitization, Computerized Accounting Information System (CAIS) frameworks, the Task-Technology Fit concept, blockchain implementation, FinTech ecosystem dynamics, and Open Banking regulations. The results of the study show that the integration of AIS with FinTech and Open Banking technologies can improve the effectiveness of transaction recording, facilitate direct financial reconciliation, and increase the level of transparency and accuracy of financial reports. However, this implementation faces significant obstacles in the form of information security issues, the absence of uniform API standards, varying levels of infrastructure readiness, and the need to adjust human resource capacity. This study emphasizes that to obtain optimal benefits, organizations need to implement API-based system architecture, strengthen data management, apply CAIS models according to the organizational context, and promote a regulatory framework that facilitates collaboration between regulators, banks, and FinTech service providers.
SIA dan Kepatuhan terhadap PSAK/IFRS dalam Lingkungan Digital : Sebuah Studi Literatur Syarifah Ghizka Safitri; Mawardahny Isyabilla; Norbert Nathanael Saragih; Jumiadi AW
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.187

Abstract

This study aims to analyze the role of Accounting Information Systems in supporting entities’ compliance with Financial Accounting Standards converged with the International Financial Reporting Standards in the context of digital business. Using a qualitative method and a literature review approach, the study examines the function of Accounting Information Systems, the impact of standard convergence on financial reporting quality, and the challenges of implementation. The findings indicate that Accounting Information Systems enhance efficiency, accuracy, and internal control, which are essential for accounting compliance. The convergence of standards has been shown to strengthen the relevance of information, although its influence on earnings management remains varied. The study also reveals challenges such as technological limitations, low accounting literacy, and resistance to change. Successful implementation requires strategic synergy among regulators, business entities, and accounting professionals.
Literatur Review: Pengaruh Implementasi ERP terhadap Kualitas Laporan Keuangan dan Informasi Akuntansi di Era Digital Juli Teratai Nainggolan; Elisabet Tambunan; Rasentri Mey Sinaga; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.188

Abstract

This literature review examines the impact of Enterprise Resource Planning (ERP) on financial reporting quality and accounting management across various organizations. An analysis of 20 journals published between 2019 and 2025 indicates that ERP generally enhances accuracy, efficiency, and transparency in financial reporting, supports accounting process automation, and strengthens internal controls. The effectiveness of ERP depends on system type (SAP, Oracle, Odoo, Cloud ERP), module integration, human resource readiness, and organizational context. Some studies show that ERP does not always improve reporting timeliness or significantly reduce earnings management. Overall, ERP is an effective tool for improving financial information quality and operational efficiency, though successful implementation requires process adaptation, staff training, and proper system integration.

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