Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16518
M. Al Hafis, Jubaedah Nawir
This study investigates how growth opportunity, investment opportunity set, and company size impact the valuation of digital banks that are publicly traded on the Indonesian Stock Exchange from 2018 to 2022. The sample selection method employed was full sampling, consisting of 13 companies as samples, and panel data regression analysis was utilized in this study with the assistance of E-views 12 software. According to the research findings, there are several discoveries. First, growth opportunities do not affect company value. Second, investment opportunity sets do affect company value. Third, the company size affects company value. Keywords: growth opportunity, IOS, ompany size, company value
{"title":"Analysis of Digital Bank Company Value on the Indonesian Stock Exchange","authors":"M. Al Hafis, Jubaedah Nawir","doi":"10.18502/kss.v9i20.16518","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16518","url":null,"abstract":"This study investigates how growth opportunity, investment opportunity set, and company size impact the valuation of digital banks that are publicly traded on the Indonesian Stock Exchange from 2018 to 2022. The sample selection method employed was full sampling, consisting of 13 companies as samples, and panel data regression analysis was utilized in this study with the assistance of E-views 12 software. According to the research findings, there are several discoveries. First, growth opportunities do not affect company value. Second, investment opportunity sets do affect company value. Third, the company size affects company value. \u0000Keywords: growth opportunity, IOS, ompany size, company value","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16520
Rahmalita Septiani, Erna Hernawati
This research is a quantitative study that aims to determine the effect of green innovation as measured by four indicators of disclosure items and carbon emission disclosure on company value, moderated by environmental performance. The sample of this research was taken from manufacturing sector companies listed on the Indonesia Stock Exchange in the 2020-2022 period, which were selected based on the purposive sampling method. Data were obtained from 37 companies, with a total sample size of 111. The results of the test indicate that (1) Green innovation does not have a significant influence on company value. (2) Carbon emission disclosure does not have a significant influence on company value. (3) Environmental performance does not strengthen the relationship between green innovation and company value, and (4) Environmental performance does not strengthen the relationship between carbon emission disclosure and company value. According to the results, it can be observed that these variables are less effective in influencing company value, suggesting the need for further research. Keywords: company value, green innovation, carbon emission disclosure, environmental performance
{"title":"Do Green Innovation, Carbon Emission Disks Affect Company Value with Environmental Performance as A Moderator?","authors":"Rahmalita Septiani, Erna Hernawati","doi":"10.18502/kss.v9i20.16520","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16520","url":null,"abstract":"This research is a quantitative study that aims to determine the effect of green innovation as measured by four indicators of disclosure items and carbon emission disclosure on company value, moderated by environmental performance. The sample of this research was taken from manufacturing sector companies listed on the Indonesia Stock Exchange in the 2020-2022 period, which were selected based on the purposive sampling method. Data were obtained from 37 companies, with a total sample size of 111. The results of the test indicate that (1) Green innovation does not have a significant influence on company value. (2) Carbon emission disclosure does not have a significant influence on company value. (3) Environmental performance does not strengthen the relationship between green innovation and company value, and (4) Environmental performance does not strengthen the relationship between carbon emission disclosure and company value. According to the results, it can be observed that these variables are less effective in influencing company value, suggesting the need for further research. \u0000Keywords: company value, green innovation, carbon emission disclosure, environmental performance","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16529
Andy Setiawan, Agus Maulana
This research was conducted to determine the impact of disruptive innovations with the emergence of online-based transportation on conventional taxi companies in Indonesia. The method used is descriptive research with case studies on two taxi companies, namely PT. Blue Bird Tbk (BIRD) and PT. Express Transindo Utama Tbk (TAXI) during the period 2014-2022. The variables studied were operating income, operating profit/loss, stock prices, and bankruptcy predictions using the Springate model. The results show that the emergence of online-based transportation affects decreasing operating income, operating profit, and stock prices in both companies. The potential for bankruptcy also increases with decrease in income and operating profit. Nevertheless, BIRD can endure in the era of disruption by innovating in services and collaborating with online transportation companies. On the other hand, TAXI’s efforts to innovate have not yielded results, leading to a lack of significant improvement signals in the company’s performance. Adaptability, innovation strategies, and collaboration are identified as key factors for the success of conventional taxi companies in surviving the era of disruption. Keywords: disruption era, online transportation, conventional taxis, bankruptcy
{"title":"Impact of Transportation Network Companies on Conventional Taxi Companies in Indonesia","authors":"Andy Setiawan, Agus Maulana","doi":"10.18502/kss.v9i20.16529","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16529","url":null,"abstract":"This research was conducted to determine the impact of disruptive innovations with the emergence of online-based transportation on conventional taxi companies in Indonesia. The method used is descriptive research with case studies on two taxi companies, namely PT. Blue Bird Tbk (BIRD) and PT. Express Transindo Utama Tbk (TAXI) during the period 2014-2022. The variables studied were operating income, operating profit/loss, stock prices, and bankruptcy predictions using the Springate model. The results show that the emergence of online-based transportation affects decreasing operating income, operating profit, and stock prices in both companies. The potential for bankruptcy also increases with decrease in income and operating profit. Nevertheless, BIRD can endure in the era of disruption by innovating in services and collaborating with online transportation companies. On the other hand, TAXI’s efforts to innovate have not yielded results, leading to a lack of significant improvement signals in the company’s performance. Adaptability, innovation strategies, and collaboration are identified as key factors for the success of conventional taxi companies in surviving the era of disruption. \u0000Keywords: disruption era, online transportation, conventional taxis, bankruptcy","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial performance is a measure of assessing the sustainability of an organization. This study aims to analyze how disaster risk impacts local governments’ financial performance as measured by the Disaster Risk Index (DRI). This study uses data from Local Governments in Indonesia for 2015-2021 with a total sample size of 3766 observations. The results show that the DRI negatively impacts the level of local autonomy, financial flexibility, and service solvency. However, the DRI has no bearing on short-term solvency. The results are robust to different measurements of the DRI, whether using scores or DRI categories, particularly the negative impact of the DRI on the level of regional autonomy and service solvency. These findings have implications for efforts to improve the financial performance of local governments and reduce disaster risk (DRR). Therefore, as a strategy to enhance financial performance while maintaining regional financial sustainability, local governments need tot establish policies and disaster mitigation programs oriented toward disaster risk reduction. Keywords: DRI, financial performance, level of regional autonomy, financial flexibility, service solvency
{"title":"Financial Performance of Local Governments: The Effects of Disaster Risk","authors":"Nova Anggriani, Andi Chairil Furqan, Latifah Sukmawati Yuniar, Shinta Megawati Sitorus","doi":"10.18502/kss.v9i20.16544","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16544","url":null,"abstract":"Financial performance is a measure of assessing the sustainability of an organization. This study aims to analyze how disaster risk impacts local governments’ financial performance as measured by the Disaster Risk Index (DRI). This study uses data from Local Governments in Indonesia for 2015-2021 with a total sample size of 3766 observations. The results show that the DRI negatively impacts the level of local autonomy, financial flexibility, and service solvency. However, the DRI has no bearing on short-term solvency. The results are robust to different measurements of the DRI, whether using scores or DRI categories, particularly the negative impact of the DRI on the level of regional autonomy and service solvency. These findings have implications for efforts to improve the financial performance of local governments and reduce disaster risk (DRR). Therefore, as a strategy to enhance financial performance while maintaining regional financial sustainability, local governments need tot establish policies and disaster mitigation programs oriented toward disaster risk reduction. \u0000Keywords: DRI, financial performance, level of regional autonomy, financial flexibility, service solvency","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16516
Firatasya Fitrihindika Fairul, Lili Puspita Sari
According to the Bank Indonesia, the digital sector is poised for substantial growth, fueled by an expanding economic and digital financial ecosystem. A notable increase in digital bank accounts was observed in 2021, with 25% of adults owning one. Projections suggest this will rise to 39%, or approximately 74.8 million, by 2026. This research aims to evaluate how Sharia adherence, service quality, and promotional efforts impact the e-loyalty of Bank Jago Syariah’s customers, thereby aiding Islamic digital banks in navigating the swiftly evolving digital finance landscape. The research selected 150 Bank Jago Syariah customers from Jabodetabek through purposive sampling. SEM PLS was the analytical method employed, yielding an adjusted r-square of 0.574. This indicates that 57.4% of e-loyalty can be attributed to the variables of Sharia compliance, service quality, and promotion, while the remaining 42.6% may be influenced by factors not included in this study. Findings reveal that Sharia compliance had a significant positive effect on e-loyalty, as does service quality, whereas promotion does not. The research suggests that enhancing e-loyalty among Bank Jago Syariah customers can be achieved by consistently adhering to Sharia principles, improving service quality, and refining promotional strategies. Keywords: Bank Jago Syariah, e-loyalty, service quality
{"title":"The Influence of Sharia Compliance, Service Quality, and Promotion on E-Loyalty of Bank Jago Syariah Customers","authors":"Firatasya Fitrihindika Fairul, Lili Puspita Sari","doi":"10.18502/kss.v9i20.16516","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16516","url":null,"abstract":"According to the Bank Indonesia, the digital sector is poised for substantial growth, fueled by an expanding economic and digital financial ecosystem. A notable increase in digital bank accounts was observed in 2021, with 25% of adults owning one. Projections suggest this will rise to 39%, or approximately 74.8 million, by 2026. This research aims to evaluate how Sharia adherence, service quality, and promotional efforts impact the e-loyalty of Bank Jago Syariah’s customers, thereby aiding Islamic digital banks in navigating the swiftly evolving digital finance landscape. The research selected 150 Bank Jago Syariah customers from Jabodetabek through purposive sampling. SEM PLS was the analytical method employed, yielding an adjusted r-square of 0.574. This indicates that 57.4% of e-loyalty can be attributed to the variables of Sharia compliance, service quality, and promotion, while the remaining 42.6% may be influenced by factors not included in this study. Findings reveal that Sharia compliance had a significant positive effect on e-loyalty, as does service quality, whereas promotion does not. The research suggests that enhancing e-loyalty among Bank Jago Syariah customers can be achieved by consistently adhering to Sharia principles, improving service quality, and refining promotional strategies. \u0000Keywords: Bank Jago Syariah, e-loyalty, service quality","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141680657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research examines the impact of quality of work life (QWL) on the organizational commitment of managers within a research academy in China. It follows quantitative methodology by employing a questionnaire survey and subsequent multiple regression analysis. The findings suggest a strong and statistically significant impact of QWL dimensions on organizational commitment. The results highlight a predominantly positive perception of QWL among managers, coupled with a favorable view of organizational commitment. Another finding depicts academy tends to opt for position replacement over termination, thereby nurturing a strong sense of commitment in terms of employees. This research implies that the organization tends to replace positions instead of terminating employees in the face of work challenges suggesting a commitment to employee’s QWL. This approach can foster a sense of loyalty and commitment among managers, contributing to lower turnover rates and a more stable workforce. Keywords: human resource management, organization behavior, work challenge
{"title":"Unveiling the Impact of Quality of Work Life on Organizational Commitment: Insights from a Research Academy Managers in China","authors":"Xiaoqiang Tian, Chollada Chalomklang, Xiaoque Chen, Shubham Pathak, Trairong Swatdikun","doi":"10.18502/kss.v9i20.16531","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16531","url":null,"abstract":"This research examines the impact of quality of work life (QWL) on the organizational commitment of managers within a research academy in China. It follows quantitative methodology by employing a questionnaire survey and subsequent multiple regression analysis. The findings suggest a strong and statistically significant impact of QWL dimensions on organizational commitment. The results highlight a predominantly positive perception of QWL among managers, coupled with a favorable view of organizational commitment. Another finding depicts academy tends to opt for position replacement over termination, thereby nurturing a strong sense of commitment in terms of employees. This research implies that the organization tends to replace positions instead of terminating employees in the face of work challenges suggesting a commitment to employee’s QWL. This approach can foster a sense of loyalty and commitment among managers, contributing to lower turnover rates and a more stable workforce. \u0000Keywords: human resource management, organization behavior, work challenge","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678867","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16513
Purwanto Widodo
Restaurant growth in West Java is very rapid at around 12.52% per year. Saung Wulan restaurant is one of the restaurants that applies the traditional concept in Bekasi Regency. This study aims to determine the customer satisfaction of Saung Wulan restaurant. The research was conducted in April 2023 with a sample of Saung Wulan restaurant visitors during that period. The data were analyzed using the SERVQUAL concept, importance performance analysis (IPA), and gap analysis. During the research period, 144 respondents were collected, of which 53.41% were male, age range between 20 - 30 years, 44.32% and 31.82% of high school education. The results of the analysis show that the top priority services for improvement are: The suitability of the menu offered to the order, the speed of the staff in processing orders, and providing careful service. The services that have the highest gap between consumer expectations and the reality received are: Fast serving time, staff responsiveness to customer complaints, and staff speed in processing orders. The implication of the is that Saung Wulan Restaurant needs to prioritize improvements in suitability of the menu to orders, speed in processing orders, and careful service to increase customer satisfaction. Additionally, they need to address the high gap between expectations and reality in terms of serving time, response to customer complaints, and speed in processing orders to improve the overall customer experience. Keywords: gap analysis, importance performance analysis (IPA), SERVQUAL
西爪哇省的餐馆发展非常迅速，年增长率约为 12.52%。Saung Wulan 餐馆是勿加泗地区采用传统概念的餐馆之一。本研究旨在确定 Saung Wulan 餐厅的顾客满意度。研究于 2023 年 4 月进行，在此期间对 Saung Wulan 餐厅的访客进行了抽样调查。研究使用 SERVQUAL 概念、重要性绩效分析 (IPA) 和差距分析对数据进行了分析。在研究期间，共收集到 144 位受访者，其中 53.41% 为男性，年龄在 20 - 30 岁之间，44.32% 为高中学历，31.82% 为中专学历。分析结果表明，最需要优先改进的服务有提供的菜单是否适合订单、员工处理订单的速度以及提供细致的服务。消费者期望与实际情况差距最大的服务是上菜时间快、员工对顾客投诉的反应速度、员工处理订单的速度。这意味着 Saung Wulan 餐厅需要优先改进菜单与订单的匹配性、处理订单的速度和细致的服务，以提高顾客满意度。此外，他们还需要解决在上菜时间、对顾客投诉的回应以及处理订单的速度等方面预期与现实之间的巨大差距，以改善顾客的整体体验。关键词：差距分析、重要性绩效分析（IPA）、SERVQUAL
{"title":"Analysis of Customer Satisfaction of Saung Wulan Restaurant Using SERVQUAL Method, Importance Performance Analysis (IPA) and Gap Analysis","authors":"Purwanto Widodo","doi":"10.18502/kss.v9i20.16513","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16513","url":null,"abstract":"Restaurant growth in West Java is very rapid at around 12.52% per year. Saung Wulan restaurant is one of the restaurants that applies the traditional concept in Bekasi Regency. This study aims to determine the customer satisfaction of Saung Wulan restaurant. The research was conducted in April 2023 with a sample of Saung Wulan restaurant visitors during that period. The data were analyzed using the SERVQUAL concept, importance performance analysis (IPA), and gap analysis. During the research period, 144 respondents were collected, of which 53.41% were male, age range between 20 - 30 years, 44.32% and 31.82% of high school education. The results of the analysis show that the top priority services for improvement are: The suitability of the menu offered to the order, the speed of the staff in processing orders, and providing careful service. The services that have the highest gap between consumer expectations and the reality received are: Fast serving time, staff responsiveness to customer complaints, and staff speed in processing orders. The implication of the is that Saung Wulan Restaurant needs to prioritize improvements in suitability of the menu to orders, speed in processing orders, and careful service to increase customer satisfaction. Additionally, they need to address the high gap between expectations and reality in terms of serving time, response to customer complaints, and speed in processing orders to improve the overall customer experience. \u0000Keywords: gap analysis, importance performance analysis (IPA), SERVQUAL","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16522
Indri Arrafi Juliannisa, Michael Reed
Sade Village is a village located in eastern Indonesia, precisely in Rembitan, Pujut, Central Lombok Regency, West Nusa Tenggara which is inhabited by the Sasak tribe. The Sade tribe has unique activities including ikat weaving, carving and Peresean art, as well as a unique culture called “Marriage Cultivation”. So many uniqness in this area, but the problem are many of the human resources in this village are less interested in technology, so the inequality in tourism development models is very far from Bali. This paper use Multiple-criteria decision-making (MCDM) method, is one of the main decision-making problems which aims to determine the best alternative by considering more than one criterion in the selection process. MCDM has manifold tools and methods that can be applied in different fields from finance to engineering design. Based on the results of the analysis, it was found that the variables modernization, nutrition, taxes, infrastructure, health, religion, customs and family which are in the influence variable or driving quadrant are the main variables that determine the potential to overcome inequality. Economic potential and cultural uniqueness can be further enhanced to provide added value for the welfare of society. Keywords: Sade Village, Potential, Unique, MICMAC
{"title":"Application Multicriteria Decision Making in Analysis Of Inequality And Cultural In Sade","authors":"Indri Arrafi Juliannisa, Michael Reed","doi":"10.18502/kss.v9i20.16522","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16522","url":null,"abstract":"Sade Village is a village located in eastern Indonesia, precisely in Rembitan, Pujut, Central Lombok Regency, West Nusa Tenggara which is inhabited by the Sasak tribe. The Sade tribe has unique activities including ikat weaving, carving and Peresean art, as well as a unique culture called “Marriage Cultivation”. So many uniqness in this area, but the problem are many of the human resources in this village are less interested in technology, so the inequality in tourism development models is very far from Bali. This paper use Multiple-criteria decision-making (MCDM) method, is one of the main decision-making problems which aims to determine the best alternative by considering more than one criterion in the selection process. MCDM has manifold tools and methods that can be applied in different fields from finance to engineering design. Based on the results of the analysis, it was found that the variables modernization, nutrition, taxes, infrastructure, health, religion, customs and family which are in the influence variable or driving quadrant are the main variables that determine the potential to overcome inequality. Economic potential and cultural uniqueness can be further enhanced to provide added value for the welfare of society. \u0000Keywords: Sade Village, Potential, Unique, MICMAC","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-04DOI: 10.18502/kss.v9i20.16467
Ekki Juniardi, Donny Maha Putra
This research conducts a systematic literature review using the PRISMA framework to examine the impact of digital technology on the accounting profession, focusing on its implications for the training and practice of future accountants. Central themes explored include Big Data, data analytics, artificial intelligence, blockchain technology, and the integration of these technologies into accounting education and practice. The review analyzes studies published between 2019 and 2023, emphasizing the need for future accountants to adapt to significant technological advancements. Key findings highlight the importance of developing skills in questioning, critical thinking, data analysis, and effective communication to utilize digital technologies effectively. The study also reveals a shift in the accounting curriculum toward integrating contemporary skills like sustainability, technology issues, and ethical considerations in response to the evolving demands of the profession. A gap between theoretical research and practical application is identified, suggesting the need for empirical studies on the real-world implementation of digital technologies in accounting. The research concludes that future accountants must be adept in both new technologies and traditional accounting principles, advocating for a balanced and forward-looking approach in accounting education. The study provides recommendations for future research, including expanding the scope to emerging technologies and global perspectives and bridging the gap between theory and practice. This research contributes to the understanding of the dynamic interplay between technology and accounting, highlighting the need for ongoing adaptation in the accounting sector. Keywords: digital technology, accounting, Big Data, artificial intelligence, systematic literature review, PRISMA
{"title":"Digital Transformation in Accounting: Navigating the Future of the Profession Through Systematic Review and Meta-analysis","authors":"Ekki Juniardi, Donny Maha Putra","doi":"10.18502/kss.v9i20.16467","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16467","url":null,"abstract":"This research conducts a systematic literature review using the PRISMA framework to examine the impact of digital technology on the accounting profession, focusing on its implications for the training and practice of future accountants. Central themes explored include Big Data, data analytics, artificial intelligence, blockchain technology, and the integration of these technologies into accounting education and practice. The review analyzes studies published between 2019 and 2023, emphasizing the need for future accountants to adapt to significant technological advancements. Key findings highlight the importance of developing skills in questioning, critical thinking, data analysis, and effective communication to utilize digital technologies effectively. The study also reveals a shift in the accounting curriculum toward integrating contemporary skills like sustainability, technology issues, and ethical considerations in response to the evolving demands of the profession. A gap between theoretical research and practical application is identified, suggesting the need for empirical studies on the real-world implementation of digital technologies in accounting. The research concludes that future accountants must be adept in both new technologies and traditional accounting principles, advocating for a balanced and forward-looking approach in accounting education. The study provides recommendations for future research, including expanding the scope to emerging technologies and global perspectives and bridging the gap between theory and practice. This research contributes to the understanding of the dynamic interplay between technology and accounting, highlighting the need for ongoing adaptation in the accounting sector. \u0000Keywords: digital technology, accounting, Big Data, artificial intelligence, systematic literature review, PRISMA","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Water pollution is a critical global concern with profound implications for public health and well-being. This study delves into the perspectives of residents and environmental protection department staff in Karst regions of Guizhou Province, China, examining their perceptions of government-led water pollution management. Surveying 384 residents and conducting interviews with 5 environmental protection professionals, the research employs both descriptive and inferential statistical analyses. Findings highlight household and construction/domestic waste as key contributors to water pollution, significantly impacting urban living. The study underscores the necessity for comprehensive government intervention to address pervasive water pollution issues. Notably, diverse demographics exhibit distinct perceptions toward water pollution control, emphasizing the need for tailored awareness campaigns. Recommendations include refining central government strategies, clarifying the roles of local governance entities and the market, and prioritizing targeted environmental education to foster a more effective approach to water pollution prevention and control. Keywords: Karst regions, water pollution perception, mass participation
{"title":"Karst Concerns: Understanding Resident Perceptions on Water Pollution Management in Guizhou, China","authors":"Yuji Mou, Jeerakiat Apibunyopas, Trairong Swatdikun","doi":"10.18502/kss.v9i20.16538","DOIUrl":"https://doi.org/10.18502/kss.v9i20.16538","url":null,"abstract":"Water pollution is a critical global concern with profound implications for public health and well-being. This study delves into the perspectives of residents and environmental protection department staff in Karst regions of Guizhou Province, China, examining their perceptions of government-led water pollution management. Surveying 384 residents and conducting interviews with 5 environmental protection professionals, the research employs both descriptive and inferential statistical analyses. Findings highlight household and construction/domestic waste as key contributors to water pollution, significantly impacting urban living. The study underscores the necessity for comprehensive government intervention to address pervasive water pollution issues. Notably, diverse demographics exhibit distinct perceptions toward water pollution control, emphasizing the need for tailored awareness campaigns. Recommendations include refining central government strategies, clarifying the roles of local governance entities and the market, and prioritizing targeted environmental education to foster a more effective approach to water pollution prevention and control. \u0000Keywords: Karst regions, water pollution perception, mass participation","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141680262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：