cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Rizal
Contact Email
infolarispa3@gmail.com
Phone
+628126081110
Journal Mail Official
infolarispa1@gmail.com
Editorial Address
jalan sei mencirim, komplek lalang greend land I Blok C No.18, Payageli, Sunggal, Medan
Location
Kota medan,
Sumatera utara
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 53 Documents
 2   3   4   5   6 
The Development of E-Commerce in Indonesia: Impact on MSMEs and Challenges of Digital Transactions Putri Yasmin Ananda; Rizka Nabila Daulay; Sabathya Candy Br Nababan; Sri Wahyuni Br Silalahi; Dewi Urip Wahyuni
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.177

Abstract

The development of E-Commerce in Indonesia in recent years has become one of the main factors in the change of the digital economy. Micro, Small, and Medium Enterprises (MSMEs), which serve as the backbone of the country’s economy, have gained significant opportunities through access to a wide market, improved operational efficiency, and ease in marketing and transactions. However, on the other hand, there are various challenges that must be faced, such as uneven digital literacy, logistics infrastructure that still needs improvement, issues of security and trust in digital transactions, as well as the complexity of regulations and taxation, along with competition from imported products and large platforms. This article aims to analyze how the development of electronic commerce has impacted MSMEs in Indonesia and to identify various key challenges in digital transactions that still hinder the optimization of its benefits
Studi Literatur: Peran Hukum Perdata Internasional dalam Kasus Bisnis Lintas Negara Elizabet Noviola Panjaitan; Helena Natasya Sipayung; Yazid Aditya Sitorus; Christian Ronaldo Simbolon
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

Abstract

This study examines the role of Private International Law (IPL) in resolving various cross-border business issues. The literature review focuses on several case studies, namely the trademark dispute between Prada S.A. and PT. Manggala Putra Perkasa, the imposition of sanctions on cross-border acquisitions, the settlement of furniture export contracts, and the position of official translators in international contracts. The analysis shows that IPL plays a significant role in protecting intellectual property rights, ensuring legal certainty, supporting international business regulations, and ensuring the validity of international contracts. Indonesia needs to strengthen specific regulations, expand legal protection for small and medium enterprises (SMEs), and emphasize the obligation to use sworn translators in cross-border business transactions.
Literatur Review Big Data Analytics dalam Meningkatkan Keberlanjutan Triple Bottom Line: Studi Lintas Bidang Manajemen Risiko Bencana dan Supply Chain Manufaktur Elpiah Risdayani; Bunga Ria Letisia Sirait; Juniansen Siregar
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.v3i1.182

Abstract

This study synthesizes findings from thirteen journals examining the role of big data analytics capabilities (BDAC) in risk management and manufacturing supply chain performance. The analysis shows that utilizing BDAC improves companies' ability to detect and mitigate risks in real time, including risks of supply disruptions, demand fluctuations, and compliance with environmental regulations. BDAC implementation also strengthens supply chain efficiency by optimizing procurement, distribution, and inventory control, while simultaneously encouraging innovation in environmentally friendly production processes. From an accounting perspective, the integration of big data with triple bottom line reporting emphasizes the role of accountants as providers of strategic information that supports sustainability-oriented decision-making. These findings emphasize that the success of risk management and management of modern manufacturing supply chains is highly dependent on the use of advanced analytics technologies as a basis for adaptive, efficient, and sustainable decision-making.
Hubungan Tata Kelola Data dan Kualitas Data pada Sistem Informasi Akuntansi: Studi Literatur Asen Devito Hutabarat; Markus Robin Harefa; Rafli Faturrahman
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.v3i1.184

Abstract

This study aims to analyze the relationship between data governance and data quality in Accounting Information Systems (AIS) using a literature review approach. Data quality is a crucial factor in producing relevant, reliable, and accurate accounting information, while data governance acts as a control and regulatory mechanism that ensures data is managed according to the principles of accuracy, consistency, integrity, and security. This article reviews national and international literature highlighting the role of data governance in improving data quality, particularly in the implementation of AIS in both public and private sectors. The findings indicate that effective data governance enhances data quality dimensions such as accuracy, completeness, relevance, and timeliness. Therefore, data governance has significant implications for the effectiveness of AIS in supporting decision-making processes and financial reporting.
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.
Studi Literatur Pemanfaatan Sistem Informasi Akuntansi Berbasis Cloud pada UMKM dalam Meningkatkan Efisiensi Pencatatan Keuangan Latifah Hanum Meilany; Nadya Prananda; Sarah Agustin Siahaan; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.189

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet many still encounter challenges in manual bookkeeping that is time-consuming, error-prone, and inefficient. The advancement of technology introduces cloud-based accounting systems as a solution to improve the efficiency of financial recording. This study aims to analyze the utilization of cloud accounting by MSMEs in enhancing speed, accuracy, transparency, and accessibility of financial data. The research method employed is a literature review of publications from 2020 to 2025 obtained from Google Scholar, SINTA, Garuda, and MDPI, with content analysis techniques through identification, categorization, and synthesis. The findings reveal that cloud accounting accelerates the recording process, reduces errors, and improves transparency and accountability of financial reports, although challenges such as digital literacy, subscription costs, and data security remain significant. Therefore, the adoption of cloud-based accounting systems is considered a strategic necessity for MSMEs in the digital era, while future research is recommended to conduct empirical case studies on MSMEs using cloud accounting.
Analisis Komponen dan Model dalam Pengembangan Sistem Informasi Akuntansi Grace Putri Johana; Gloria Sthefany; Maria Grace Pane; Esa Setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.190

Abstract

This study discusses the urgency of developing an Accounting Information System (AIS) in the face of modern business dynamics that demand speed, accuracy, and transparency of financial information. AIS plays an important role in providing relevant data for managerial decision-making, while maintaining the trust of external parties. However, technological developments, regulatory changes, and business complexity mean that outdated systems risk losing their relevance. This study uses a qualitative descriptive approach based on literature review with content analysis techniques on books, journals, and academic publications. The focus of the study includes the urgency of MIS development, key components to consider (needs analysis, database design, integration, security, automation, reporting, and evaluation), development models (Waterfall, Iterative, and Spiral), and evaluation stages to ensure the system meets organizational needs. The results of the study show that MIS development contributes significantly to improving the efficiency, effectiveness, and competitiveness of companies. Continuous evaluation is a key factor in maintaining the relevance of the system to technological developments and business needs. Thus, planned and structured MIS development is not only a technical solution but also a business strategy that supports organizational sustainability.

Page 5 of 6 | Total Record : 53

 2   3   4   5   6 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol 3 No 2 (2025): October Vol 3 No 1 (2025): April Vol 2 No 2 (2024): Oktober Vol 2 No 1 (2024): APRIL Vol 1 No 2 (2023): Oktober Vol 1 No 1 (2023): April