Economics And Business Management Journal ( EBMJ )

Pengaruh Digitalisasi Terhadap Transformasi Sistem Akuntansi Di Perusahaan Modern

Tulus Pujo Nugroho — 2025-06-17

Perkembangan teknologi digital telah membawa transformasi signifikan dalam sistem akuntansi di perusahaan modern. Digitalisasi dalam akuntansi tidak hanya meningkatkan efisiensi dan akurasi pencatatan transaksi, tetapi juga memperkuat transparansi serta integrasi data keuangan secara real-time. Dengan penerapan teknologi seperti Enterprise Resource Planning (ERP), Artificial Intelligence (AI), dan cloud computing, berbagai proses akuntansi dapat diotomatisasi, mengurangi kesalahan manusia, dan mempercepat pengambilan keputusan bisnis. Namun, di balik berbagai manfaat tersebut, terdapat tantangan yang harus dihadapi, seperti biaya implementasi teknologi yang tinggi, kebutuhan akan sumber daya manusia dengan kompetensi digital, serta risiko keamanan data. Penelitian ini bertujuan untuk menganalisis dampak digitalisasi terhadap sistem akuntansi perusahaan, dengan menggunakan metode tinjauan literatur untuk mengidentifikasi manfaat, tantangan, serta strategi optimal dalam penerapan teknologi akuntansi digital. Dengan memahami aspek-aspek ini secara komprehensif, diharapkan perusahaan dapat mengadopsi digitalisasi akuntansi secara lebih efektif guna mencapai keunggulan kompetitif di era industri 4.0.

Literature Review on Microfinance as an Instrument for Empowering The Economy of Low-Income Communities

Sri Wahyuni Israfatin Bobihu — 2025-06-16

Microfinance is a crucial instrument in empowering the economy of low-income communities in Indonesia. This study aims to examine the effectiveness of microfinance in improving economic well-being, the challenges it faces, and the role of financial technology (fintech) in its development. The research employs a literature review method with descriptive analysis of various scholarly sources from 2019 to 2023. The findings indicate that microfinance contributes to increased access to capital, household income growth, financial inclusion, and women's empowerment. However, several challenges remain, including credit risk, low financial literacy, and dependence on external assistance. Fintech has enhanced accessibility and efficiency in microfinance services, yet it still faces regulatory and data security challenges. To enhance the effectiveness of microfinance, strategies such as improving financial literacy, strengthening regulations, diversifying funding sources, and utilizing digital technology are necessary. With the right policies, microfinance can continue to serve as a sustainable instrument for improving the economic well-being of low-income communities in Indonesia.

Literature Analysis On The Influence Of Transformational Leadership On Employee Performance

Marhaendro Purno — 2025-06-18

Transformational leadership is a leadership style that aims to inspire and motivate employees to exceed their initial performance expectations. This leadership approach has been shown to have a positive impact on various aspects of employee performance, including productivity, work quality, attendance, creativity, and contribution to organizational goals. By fostering trust, admiration, loyalty, and respect, transformational leaders encourage employees to perform beyond standard expectations. Research indicates that transformational leadership positively influences employee performance, leading to increased self-confidence, commitment, and engagement in achieving organizational objectives. Additionally, transformational leaders are adept at developing employees' potential and strengthening the working relationship between leaders and subordinates.

Analysis of the Influence of Leadership and Work Motivation on Employee Productivity at PT. X

Yusuf Yusuf — 2025-06-23

This study aims to analyze the effect of leadership and work motivation on employee productivity at PT. X. The research method used is quantitative with a verificative approach, employing multiple linear regression analysis. The sample consists of 54 employees selected using random sampling. The results show that leadership does not have a significant effect on employee productivity (p > 0.05), while work motivation has a positive but marginal effect (p < 0.1). Simultaneously, leadership and work motivation do not significantly affect employee productivity (p > 0.05). The coefficient of determination (R²) value of 0.083 indicates that only 8.3% of the variation in employee productivity can be explained by these two variables. This study suggests that PT. X should improve leadership quality and focus on enhancing work motivation to increase employee productivity.

Indonesia's Post-Pandemic Economic Recovery Strategy Through a Digital Transformation Approach

Panca Wahyuningsih — 2025-06-23

The COVID-19 pandemic has severely affected Indonesia’s economy, especially micro, small, and medium enterprises (MSMEs). This study aims to analyze Indonesia’s post-pandemic economic recovery strategy based on digital transformation. Employing a mixed methods approach, the research collected quantitative data from surveys of 150 MSMEs across three provinces and qualitative data from interviews and policy document analysis. Results reveal a significant positive correlation between digital technology adoption and MSME income growth. However, infrastructure challenges and low digital literacy remain major barriers. Strengthening the digital ecosystem through infrastructure development, digital literacy training, and cross-sector collaboration is critical to support sustainable economic recovery. The findings provide insights for policymakers to enhance MSME digitalization as a cornerstone of national economic recovery.

Hubungan antara Karakteristik Kepemilikan dan Intensitas Modal dengan Tindakan Penghindaran Pajak

Sri Sapto Darmawati — 2025-06-23

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik kepemilikan dan intensitas modal terhadap tindakan penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Karakteristik kepemilikan yang diteliti meliputi kepemilikan manajerial, institusional, dan asing. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda dan melibatkan 44 perusahaan sebagai sampel yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, dan intensitas modal berpengaruh negatif dan signifikan terhadap penghindaran pajak. Sebaliknya, kepemilikan asing tidak menunjukkan pengaruh signifikan. Temuan ini mendukung teori agensi dan menunjukkan pentingnya struktur kepemilikan dan komposisi aset tetap dalam menentukan kebijakan fiskal perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pemerintah, otoritas pajak, dan pelaku usaha dalam merumuskan kebijakan perpajakan yang lebih adil dan efektif.