Journal of Information Systems, Digitization and Business

The Impact of Sustainability Reporting on Company Financial Performance: a Literature Study

Ni Wayan APRIYANI — 2024-11-30

This study aims to examine the impact of sustainability reporting on corporate financial performance through a Systematic Literature Review (SLR) approach. Amidst the increasing demands for non-financial transparency and accountability, sustainability reporting is considered an important instrument to reflect corporate responsibility towards economic, social, and environmental aspects. The analysis was conducted on 10 selected articles published between 2020 and 2025. The research findings show that the economic dimension in sustainability reporting consistently has a positive and significant effect on financial performance, especially return on assets (ROA) and return on equity (ROE). However, the social and environmental dimensions produce inconsistent effects, even tending to be negative. Factors such as corporate governance efficiency and geographic context also moderate the relationship between sustainability reporting and financial performance. These results confirm that sustainability reporting plays a role as part of a broader corporate strategy, and its effectiveness is greatly influenced by the quality of disclosure and stakeholders' willingness to value non-financial information.

Accounting Theory Challenges of Accounting Profession in the Digital Era

Ni Komang Lynda PRAMITA — 2024-11-30

The purpose of this study is to analyze the challenges of the accounting profession in the digital era. The study focuses on how the challenges of the accounting profession in the digital era and how accountants can respond to these challenges and adapt to an increasingly complex economy. Digital transformation requires accountants to adapt to technology-based systems such as automation, artificial intelligence, big data, and blockchain. The research methodology includes a comprehensive literature review on topics relevant to the study. We quantitatively analyze the data used to identify the main challenges faced by accountants in the digital era. The study shows that accountants face a variety of challenges, including the complexity of data security, complex system integration, and the need for advanced technology skills. The impact of the digital era has changed the paradigm of financial information management, Enabling more detailed data analysis and opening up new opportunities in consulting services. This study provides valuable insights for accounting practitioners, academics, and other stakeholders to understand the role of accountants in the rapidly evolving digital era.

Analysis of Accountability and Transparency Challenges in Blockchain-Based Digital Asset Management

I Kadek Angga PRIATMAJA — 2024-11-30

The development of blockchain technology has brought a significant revolution in digital asset management by offering a transparent, decentralized, and secure transaction recording mechanism. However, the implementation of this technology also presents various challenges related to accountability and transparency, especially in the context of increasingly complex and diverse digital asset management. This article analyzes the various challenges that arise in ensuring accountability and transparency in blockchain-based digital asset management, including technical, regulatory, and human resource issues. This study examines how blockchain characteristics such as data immutability, decentralization, and cryptography can support or create obstacles in reporting and monitoring digital assets. In addition, this article discusses the need for adaptive accounting and regulatory standards to optimize the benefits of blockchain while mitigating the risk of data misuse and manipulation. The results of the study show that although blockchain increases trust through publicly verifiable transaction transparency, significant challenges related to system interoperability, technical complexity, and lack of competent human resources still need to be overcome to achieve comprehensive, accountable and transparent digital asset management.

The Influence of Environmental Audits and Auditor Professional Ethics on Company Transparency and Performance

Ni Komang Wiwik PURNAMAYANI — 2024-11-30

Implementation of Data Visualization in Presentation of Financial Reports to Improve Stakeholder Understanding

Ni Luh Putu Ari Trisna YANTI — 2024-11-30

This study discusses how data visualization can help present financial reports to make them easier for stakeholders to understand. Amidst technological developments and the abundance of complex data, traditional ways of presenting financial reports are often difficult to understand, especially for those without a financial background. Visualizations, such as graphs, diagrams, and interactive dashboards, are considered capable of conveying information more clearly and attractively. Through a quantitative approach and distributing questionnaires to respondents from various backgrounds, this study found that the use of visualization in financial reports significantly improved stakeholder understanding. These results indicate that companies need to consider the use of visualization as part of their financial communications strategy so that the messages delivered are more effective and inclusive. this study confirms that the application of data visualization in financial reports provides significant benefits for stakeholders, especially Micro, Small, and Medium Enterprises (MSMEs). Visualizations designed with interactive features such as graphs, dashboards, and dynamic filters can improve understanding of financial information faster and more accurately compared to traditional table-based reports.