Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
type: channel
description: metadata
publisher: Gapenas Publisher
language: en-US
publication name: Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
issn: 2797-9733
items: LAPORAN KEUANGAN PADA UMKM KERIPIK TEMPE SANAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM)
items: PENGARUH GOOD CORPORATE GOVERNANCE (GCG), PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEPUTUSAN INVESTASI PADA PT BANK MANDIRI (PERSERO) TBK PERIODE 2020 – 2024
items: https://gapenas-publisher.org/yudishtira/index.php/home/article/view/165
items: DETERMINASI EASE OF USE DAN SECURITY TERHADAP MINAT PENGUNAAN E-WALLETS PADA MASYARAKAT HAMPARAN RAWANG
items: PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN GENERASI Z PADA PENGGUNAAN SHOPEE PAYLATER
items: GREEN FINANCE DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT: STUDI SYSTEMATIC LITERATURE REVIEW 2019-2025
items: THE ROLE OF FINTECH COLLABORATION, REAL-TIME DATA ANALYSIS, AND ERP SYSTEMS IN IMPROVING BUDGET ACCURACY AND DECISION-MAKING QUALITY IN CORPORATE ACCOUNTING IN INDONESIA
items: ANALYSIS OF THE IMPACT OF BLOCKCHAIN INTEGRATION, REGULATORY COMPLIANCE TECHNOLOGY, AND ACCOUNTANTS' TECHNOLOGICAL COMPETENCE ON TRANSPARENCY AND EFFICIENCY IN PUBLIC SECTOR ACCOUNTING IN INDONESIA
items: DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MAKANAN & MINUMAN DI BURSA EFEK INDONESIA PERIODE 2020-2024
items: EVALUASI RISK MATURITY DALAM PENGELOLAAN KEUANGAN PUBLIK
items: PERKEMBANGAN PENGGUNAAN ARTIFICIAL INTELLIGENCE DALAM PROSES AUDIT: SEBUAH TINJAUAN LITERATUR KONTEMPORER
items: TREN DAN DINAMIKA PENELITIAN AKUNTANSI BERKELANJUTAN: TINJAUAN BIBLIOMETRIK TERHADAP PUBLIKASI INTERNASIONAL TERBITAN TAHUN 2010-2025
items: PEMETAAN GLOBAL PENELITIAN AKUNTANSI DIGITAL: ANALISIS BIBLIOMETRIK 2000–2025 PADA DATABASE SCOPUS
items: DAMPAK KEMAMPUAN KEUANGAN DAN PENGALAMAN KEUANGAN TERHADAP PENGAMBILAN KEPUTUSAN KEUANGAN MELALUI KEBERLANJUTAN BISNIS PADA PELAKU UMKM

LAPORAN KEUANGAN PADA UMKM KERIPIK TEMPE SANAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM)
type: item
description: Usaha Mikro, Kecil, dan Menengah (UMKM) Tempe Chips Sanah adalah salah satu perusahaan manufaktur yang bergerak di industri atau manufaktur yang memproduksi keripik tempe. Pencatatan akuntansi untuk UMKM Tempe Chips Sanah masih sangat sederhana dan manual, yaitu mencatat kas masuk, kas keluar, dan piutang. UMKM Tempe Chips Sanah belum membedakan aset, hal ini disebabkan kurangnya pengetahuan tentang cara menyusun laporan keuangan. Akibatnya, informasi keuangan perusahaan menjadi tidak akurat. Metode penelitian dalam studi ini menggunakan data kuantitatif, yaitu tentang rata-rata jumlah produksi per bulan, harga jual produk, dan gaji karyawan. Peneliti menyusun laporan keuangan untuk Usaha Mikro, Kecil, dan Menengah (UMKM) dengan merek Tempe Sanah Chips menggunakan aplikasi Accurate Accounting versi 4. Accurate Accounting versi 4 adalah perangkat lunak akuntansi yang menyediakan akun yang dapat disesuaikan dengan jenis perusahaan, sehingga memudahkan penyusunan laporan keuangan. Laporan yang dihasilkan adalah laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan per 31 Januari 2021 sesuai dengan prinsip akuntansi berdasarkan Standar Akuntansi Keuangan untuk Badan Usaha Mikro, Kecil, dan Menengah. Hasil laporan akhir ini adalah laporan keuangan UMKM Tempe Sanah Chips menggunakan perangkat lunak Akuntansi Akurat versi 4. Laporan keuangan dibuat untuk mengetahui informasi mengenai laporan posisi keuangan dan laporan laba rugi sehingga dapat digunakan sebagai alat pengambilan keputusan di masa mendatang. Sementara itu, aplikasi ini digunakan agar proses penyusunan laporan menjadi lebih cepat dan akurat.
creator: Agus Dwi Atmoko
creator: Isni Hidayah
rights: Copyright (c) 2025 Agus Dwi Atmoko, Isni Hidayah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 3
starting page: 752
ending page: 764
doi: 10.53363/yud.v5i3.171

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEPUTUSAN INVESTASI PADA PT BANK MANDIRI (PERSERO) TBK PERIODE 2020 – 2024
type: item
description: This study aims to analyze the influence of good corporate governance (GCG), profitability, and liquidity on investment decisions of PT Bank Mandir (Persero) Tbk during the 2020–2024 period, both partially and simultaneously. The approach used in this study is quantitative, with the population being the annual financial statements of PT Bank Mandiri (Persero) Tbk for the 2020–2024 period officially available on the Indonesia Stock Exchange (IDX). Data sources were obtained from the websites www.idx.co.id and www.bankmandiri.co.id. Data analysis was performed using multiple linear regression using SPSS version 25 software, with a significance level set at 0.05. The research findings indicate that overall, Good Corporate Governance (X?), Profitability (X?), and Liquidity (X?) have a significant influence on Investment Decisions. For further research, it is recommended that the study period be expanded, considering that only two variables show a significant influence. In addition, it is necessary to consider other factors that may also influence investment decisions beyond the variables analyzed in this study.
creator: Garnetta Putri Nugraha
creator: Gustaf Naufan Febrianto
rights: Copyright (c) 2025 Garnetta Putri Nugraha, Gustaf Naufan Febrianto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
volume: 5
number: 3
starting page: 709
ending page: 724
doi: 10.53363/yud.v5i3.168

https://gapenas-publisher.org/yudishtira/index.php/home/article/view/165
type: item
title: THE EFFECT OF CLOUD ACCOUNTING IMPLEMENTATION, DIGITAL LITERACY, AND CYBERSECURITY AWARENESS ON FINANCIAL STATEMENT QUALITY AND AUDIT READINESS IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA
description: This study examines the effect of cloud accounting implementation, digital literacy, and cybersecurity awareness on financial statement quality and audit readiness among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach was employed with 120 respondents, using a Likert scale questionnaire (1–5) to collect data. The analysis was conducted using Structural Equation Modeling – Partial Least Squares (SEM-PLS 3) to evaluate both the measurement and structural models. The results indicate that cloud accounting implementation, digital literacy, and cybersecurity awareness each have a significant positive effect on financial statement quality. In turn, financial statement quality strongly and positively influences audit readiness. Furthermore, financial statement quality was found to partially mediate the relationship between the three independent variables and audit readiness. These findings highlight the importance of technological adoption, digital competency, and cybersecurity awareness in enhancing financial transparency and audit preparedness among MSMEs. The study provides both theoretical contributions to the digital transformation literature and practical guidance for policymakers, practitioners, and MSME managers in Indonesia.
creator: Rianto Rianto
creator: Triana Zuhrotun Aulia
creator: Eko Sudarmanto
rights: Copyright (c) 2025 Rianto, Triana Zuhrotun Aulia, Eko Sudarmanto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-10
publication date: 2025-10-10
volume: 5
number: 3
starting page: 616
ending page: 641
doi: 10.53363/yud.v5i3.165

DETERMINASI EASE OF USE DAN SECURITY TERHADAP MINAT PENGUNAAN E-WALLETS PADA MASYARAKAT HAMPARAN RAWANG
type: item
description: The rapid growth of digital technology has increased the use of digital wallets, including among the community in Hamparan Rawang. However, not all individuals immediately shift to cashless transactions, as many still consider factors such as ease of use and security before adopting digital wallet services. This study aims to examine the extent to which these two factors influence the community’s interest in using digital wallets. This research employs a quantitative approach by distributing questionnaires to 99 respondents selected through purposive sampling. The collected data were analyzed using SPSS through validity tests, reliability tests, t-tests, and F-tests. The results indicate that ease of use has a positive and significant effect on user interest, suggesting that simple, easy-to-understand, and accessible applications encourage higher user engagement. Security also shows a significant influence, as features such as data protection, PIN/OTP verification, and transaction notifications help users feel safer when performing digital transactions. Furthermore, both variables jointly show a strong and significant impact on the interest in using digital wallets.Overall, this study highlights that users are more likely to use digital wallets when the services offered are not only easy to operate but also provide a sense of security in every transaction.
creator: Rio Baviga
creator: Rizka Khairani Putri
rights: Copyright (c) 2025 Rio Baviga, Rizka Khairani Putri https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
volume: 5
number: 3
starting page: 680
ending page: 708
doi: 10.53363/yud.v5i3.162

PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN GENERASI Z PADA PENGGUNAAN SHOPEE PAYLATER
type: item
description: The development of digital technology and global economic transformation has led to the emergence of digital financial services such as Shopee PayLater, which is increasingly popular among Generation Z. This generation is known to be adaptable to technology, but on the other hand, they face challenges in terms of financial literacy and consumption control. In the city of Jambi, the use of Shopee PayLater has increased significantly in line with the consumptive lifestyle that has begun to develop among young people. The low level of understanding of financial risks and debt management is a major issue that needs to be further examined. This study aims to analyze the effect of Shopee PayLater usage on the financial behavior of Generation Z in Jambi City, taking into account aspects of financial literacy and lifestyle. The results show that financial literacy has a significant effect on the financial behavior of Gen Z Shopee PayLater users, while lifestyle has no significant effect. However, simultaneously, financial literacy and lifestyle together have a significant influence on financial behavior. This shows the importance of financial literacy in shaping wise financial decisions, as well as the need to strengthen Sharia-based education to encourage healthy and responsible financial behavior
creator: Padlan Al Husaini
creator: H. Sissah
creator: G.W.I Awal Habibah
rights: Copyright (c) 2025 Padlan Al Husaini, H. Sissah,G.W.I Awal Habibah. https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 3
starting page: 765
ending page: 786
doi: 10.53363/yud.v5i3.172

GREEN FINANCE DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT: STUDI SYSTEMATIC LITERATURE REVIEW 2019-2025
type: item
description: environment, which in the last decade has increasingly relied on the Green Finance mechanism. However, the current literature shows that there is an imbalance in the focus of research, especially the lack of studies that link the role of green finance to the three pillars of development comprehensively. This study aims to map the development of research on the implementation of green finance in supporting sustainable development by conducting a Systematic Literature Review (SLR) of 76 Scopus indexed articles in the 2019–2025 period. The PRISMA method is used for the process of identifying, filtering, and selecting articles, which are then analyzed using content analysis instruments based on six main aspects: year of publication, country, journal classification, journal tier, research design, and category of green finance implementation of economic, environmental, and social pillars. The results show that the trend of publications continues to increase with the dominance of quantitative studies and quality journals in Q1. China is the most dominant research context, followed by global studies and developing countries. In terms of implementation, the most research attention was focused on the economic (50%) and environmental (47.2%) pillars, while the social aspect only received a portion of 2.8%. Green finance instruments such as green credit, green bonds, financial digitalization, and technological innovation have been proven to encourage clean energy investment, resource efficiency, and sustainable economic growth. However, the social dimension is still less integrated, although several studies show contributions through green human resource management, sustainability literacy, and improving community welfare. These findings open up new research space related to the integration of green finance with social welfare, inclusivity, and sustainable justice, as well as the importance of regulatory harmonization and the provision of credible environmental data to strength…
creator: Nugraha Abhull Azwad
creator: Nurkumalasari Syam
rights: Copyright (c) 2025 Nugraha Abhull Azwad, Nurkumalasari Syam https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
volume: 5
number: 3
starting page: 725
ending page: 743
doi: 10.53363/yud.v5i3.169

THE ROLE OF FINTECH COLLABORATION, REAL-TIME DATA ANALYSIS, AND ERP SYSTEMS IN IMPROVING BUDGET ACCURACY AND DECISION-MAKING QUALITY IN CORPORATE ACCOUNTING IN INDONESIA
type: item
description: This study examines the role of fintech collaboration, real-time data analysis, and Enterprise Resource Planning (ERP) systems in enhancing budget accuracy and decision-making quality in corporate accounting in Indonesia. Employing a quantitative approach, data were collected from 150 accounting and finance professionals through a structured questionnaire using a 1–5 Likert scale. The data were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results demonstrate that fintech collaboration, real-time data analysis, and ERP systems each have a positive and significant effect on budget accuracy. Furthermore, budget accuracy exerts a strong positive influence on decision-making quality and significantly mediates the relationship between the three technological constructs and decision-making quality. These findings suggest that the effective adoption of digital technologies enhances corporate financial management by strengthening budgeting processes, which in turn improves managerial decision-making. The study contributes to the literature on accounting and financial technology adoption and provides practical guidance for Indonesian corporations to optimize their budgeting and decision-making strategies in the digital era.
creator: Mega Utami
creator: Reni Anggraeni
creator: Irwan Irawadi Barus
rights: Copyright (c) 2025 Mega Utami, Reni Anggraeni, Irwan Irawadi Barus https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-10
publication date: 2025-10-10
volume: 5
number: 3
starting page: 642
ending page: 663
doi: 10.53363/yud.v5i3.166

ANALYSIS OF THE IMPACT OF BLOCKCHAIN INTEGRATION, REGULATORY COMPLIANCE TECHNOLOGY, AND ACCOUNTANTS' TECHNOLOGICAL COMPETENCE ON TRANSPARENCY AND EFFICIENCY IN PUBLIC SECTOR ACCOUNTING IN INDONESIA
type: item
description: This study investigates the impact of blockchain integration, regulatory compliance technology, and accountants’ technological competence on transparency and efficiency in public sector accounting in Indonesia. Employing a quantitative research design, data were collected from 130 public sector accountants and financial management staff using a five-point Likert scale questionnaire. The data were analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS 3). The results reveal that blockchain integration and regulatory compliance technology significantly enhance transparency and efficiency in public sector accounting. Moreover, accountants’ technological competence plays a vital role in reinforcing these relationships by enabling more effective utilization of digital tools and systems. These findings emphasize that technological innovation, when combined with human capability, contributes to improved governance, accountability, and operational performance in Indonesia’s public sector. The study highlights the necessity for public institutions to invest not only in digital transformation but also in continuous professional training to strengthen financial transparency and efficiency.
creator: Asriani Natong
creator: Triana Zuhrotun Aulia
creator: Eko Sudarmanto
rights: Copyright (c) 2025 Asriani Natong, Triana Zuhrotun Aulia, Eko Sudarmanto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-10
publication date: 2025-10-10
volume: 5
number: 3
starting page: 581
ending page: 601
doi: 10.53363/yud.v5i3.163

DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MAKANAN & MINUMAN DI BURSA EFEK INDONESIA PERIODE 2020-2024
type: item
description: This study analyzes the influence of profitability, leverage, liquidity, and capital intensity on tax aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. With a quantitative approach, secondary data was taken from the annual financial statements of 12 selected companies through purposive sampling. Multiple regression analysis used SPSS 29 to test the influence simultaneously and partially, after going through the classical assumption test (normality, multicollinearity, heteroscedasticity, and autocorrelation). The results showed that simultaneously, the four variables had a significant effect on tax aggressiveness (F calculated = 4.244 > F table = 2.540; *p* = 0.005), with a contribution of 23%, while 77% was influenced by other factors. Partially, only leverage had a positive effect (T count = 3.720; *p* = 0.001), while profitability, liquidity, and capital intensity were insignificant. These findings indicate that debt pressure (leverage) is the main driver of tax aggressiveness, while other factors such as profitability and asset structure have no significant influence. This study enriches empirical evidence regarding the determinants of tax aggressiveness in Indonesia's manufacturing sector
creator: Eliana Eliana
creator: Farah Ivana
creator: Indra Kesuma
creator: Mawardi Mawardi
creator: Afifah Zahra
rights: Copyright (c) 2025 Eliana Eliana, Farah Ivana, Indra Kesuma, Mawardi Mawardi, Afifah Zahra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-09
publication date: 2025-09-09
volume: 5
number: 3
starting page: 553
ending page: 568
doi: 10.53363/yud.v5i3.160

EVALUASI RISK MATURITY DALAM PENGELOLAAN KEUANGAN PUBLIK
type: item
description: Risk management is a strategic instrument in public sector governance that plays an important role in supporting accountable and sustainable public financial management. This study aims to analyze the level of maturity of the implementation of risk management and its influence on public financial management at the Directorate General of Culture (now the Ministry of Culture of the Republic of Indonesia). The research approach uses an explanatory quantitative method with survey techniques, where data is collected from employees involved in financial management, program planning, and risk management. Data analysis was carried out using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results of the study show that the implementation of risk management at the Directorate General of Culture is in the risk defined category, which indicates that risk management policies and guidelines have been available and communicated, but the implementation has not been fully integrated evenly across all work units. The risk register is still partially prepared, so risk management practices tend to be administrative and not optimal as a basis for strategic decision-making. Nevertheless, the results of empirical analysis show that the level of risk maturity has a positive and significant effect on public financial management, especially in strengthening financial accountability, the effectiveness of internal controls, and performance-based budget management. This research confirms that increasing risk maturity is an important prerequisite in strengthening public sector financial governance and management. These findings provide policy implications for the need to integrate risk management into the planning, budgeting, and performance evaluation cycles, strengthen the capacity of human resources, and utilize technology-based information systems to support more effective and sustainable risk management.
creator: Muhaswad Dwiyanto
creator: Yudi Nur Supriadi
creator: Elia Erna Nurdiani
rights: Copyright (c) 2025 Muhaswad Dwiyanto, Yudi Nur Supriadi, Elia Erna Nurdiani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 3
starting page: 787
ending page: 801
doi: 10.53363/yud.v5i3.174

PERKEMBANGAN PENGGUNAAN ARTIFICIAL INTELLIGENCE DALAM PROSES AUDIT: SEBUAH TINJAUAN LITERATUR KONTEMPORER
type: item
description: The development of digital technology has driven significant transformation in audit practices, especially through the use of Artificial Intelligence (AI). This study aims to present a literature review of the trends in the implementation of AI in auditing, the challenges faced, and its implications for the auditor profession in the 2018–2024 period. The method used was a review of the narrative literature conducted through article search on Google Scholar, ScienceDirect, and DOAJ databases using keywords related to audit and AI. A total of 10 articles were selected based on criteria: published in scientific journals, focused on AI in auditing, and relevant to improving audit quality. The results of the study show that AI plays an important role in increasing the effectiveness of risk assessment (with an accuracy of up to 90%), real-time anomaly detection, and the efficiency of audit procedures through process automation. Conclusion: AI serves as an augmentation tool that reinforces the professionalism of auditors, not as a substitute for the role of human auditors. However, challenges such as uneven auditor competence, algorithm transparency, data security, and the absence of AI-based auditing standards are still crucial issues. Thus, it is necessary to strengthen auditor digital literacy, develop a regulatory framework related to digital audit evidence, and further research on technology governance in auditing.
creator: Rahmat Hidayatullah
creator: Nasruddin Nasruddin
creator: Syamsuddin Syamsuddin
creator: Arifuddin Arifuddin
rights: Copyright (c) 2025 Rahmat Hidayatullah, Nasruddin,Syamsuddin, Arifuddin https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
volume: 5
number: 3
starting page: 744
ending page: 751
doi: 10.53363/yud.v5i3.170

TREN DAN DINAMIKA PENELITIAN AKUNTANSI BERKELANJUTAN: TINJAUAN BIBLIOMETRIK TERHADAP PUBLIKASI INTERNASIONAL TERBITAN TAHUN 2010-2025
type: item
description: This study aims to map the trends and dynamics of sustainable accounting research at the global level by using a bibliometric approach to international publications during the period 2010 to 2025. By analyzing data from the Scopus database and visualizing it through the VOSviewer software, the study identified the development of the number of publications, collaborations between authors and institutions, as well as the dominant themes in the literature. The results of the analysis show that the topics of digital accounting, blockchain, artificial intelligence, and ESG reporting have increased significantly in the last five years, illustrating the shift in research focus towards digitalization and sustainability in accounting practices. In addition, global collaborations involving countries such as the United States, Saudi Arabia, and Jordan further strengthen interdisciplinary knowledge ecosystems. The study provides theoretical contributions through mapping the knowledge structure in the field of sustainable accounting, as well as practical implications for academics, practitioners, and policymakers in responding to the challenges of digital transformation and the sustainability agenda. These findings also open up opportunities for further research that is conceptually and contextually in-depth.
creator: Loso Judijanto
creator: Eka Septariana Puspa
creator: Okevanrianus Putra Hernat
rights: Copyright (c) 2025 Loso Judijanto, Eka Septariana Puspa, Okevanrianus Putra Hernat https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-10
publication date: 2025-10-10
volume: 5
number: 3
starting page: 664
ending page: 679
doi: 10.53363/yud.v5i3.167

PEMETAAN GLOBAL PENELITIAN AKUNTANSI DIGITAL: ANALISIS BIBLIOMETRIK 2000–2025 PADA DATABASE SCOPUS
type: item
description: This study aims to map the global development of the scientific literature in the field of digital accounting using a data-based bibliometric approach from Scopus. With the help of the VOSviewer software, an analysis of keywords, collaboration networks, and thematic trends from relevant publications over the past two decades was conducted. The visualization results show that "digital accounting" is becoming a major center in the research landscape, closely connected to topics such as blockchain, artificial intelligence, digital transformation, and accounting information systems. In addition, there is a shift in focus from initial studies on information technology and digital economy to more cutting-edge disruptive technologies. These findings make an important contribution in understanding the structure of knowledge, the direction of research development, and the potential for collaboration between countries and institutions in the field of digital accounting. The implications include the preparation of future research agendas, strengthening the digital-based accounting education curriculum, and increasing the readiness of practitioners to face digital transformation. Although descriptive, this study serves as a strategic starting point for further exploration in the realm of digital accounting.
creator: Loso Judijanto
rights: Copyright (c) 2025 Loso Judijanto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-10
publication date: 2025-10-10
volume: 5
number: 3
starting page: 602
ending page: 615
doi: 10.53363/yud.v5i3.164

DAMPAK KEMAMPUAN KEUANGAN DAN PENGALAMAN KEUANGAN TERHADAP PENGAMBILAN KEPUTUSAN KEUANGAN MELALUI KEBERLANJUTAN BISNIS PADA PELAKU UMKM
type: item
description: The purpose of this study is to examine how financial capability and financial experience influence financial decision-making with business sustainability as a mediating variable among MSME actors in West Sulawesi, with a particular emphasis on the creative sector. Although MSMEs play an important role in the local economy, they still face major problems, mainly due to a lack of financial knowledge and experience in managing businesses. Financial capability refers to understanding financial basics, controlling debt, and using financial instruments. However, financial experience is defined as the accumulation of practical skills gained from business management activities, which can impact the quality of financial decision-making. This study uses a quantitative approach by conducting a survey of a number of small and medium-sized enterprises (SMEs) in West Sulawesi that were selected purposively. The research tool is a questionnaire with a five-point Likert scale. In addition, to evaluate the relationship between variables, the data is analyzed using a structural equation model (SEM) based on SmartPLS. Research shows that financial experience and knowledge have a positive and significant impact on financial decision-making. Business sustainability is also shown to be a mediating factor. This is because financial experience and capabilities influence financial decisions. The results show that training and mentoring and sustainable managerial practices are very important for improving financial knowledge and enhancing financial experience. This research not only helps develop financial management theory, but also provides practical advice for local governments, financial institutions, and small and medium-sized enterprises (SMEs) to improve their business sustainability.
creator: Muh. Rezky Naim
creator: Eni Novitasari
creator: Karmilah Karmilah
rights: Copyright (c) 2025 Muh. Rezky Naim, Eni Novitasari, Karmilah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-09
publication date: 2025-09-09
volume: 5
number: 3
starting page: 569
ending page: 579
doi: 10.53363/yud.v5i3.161