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This study explores the observation that many companies, particularly small and medium-sized enterprises (SMEs), do not recognize plants as biological assets requiring recognition in their financial statements. SME One Home Farm, a small company involved in organic farming, has not yet recorded olive trees as biological assets in its financial reports. The aim of this research is to analyze the accounting treatment of biological assets at SME One Home Farm, including the recognition, measurement, presentation, and disclosure processes in accordance with PSAK 69, and to compare the conditions before and after the implementation of proper accounting for biological assets. The results indicate that SME One Home Farm has not accounted for the value of its biological assets due to limited accounting knowledge and has only focused on recording sales and minor cash expenditures without considering the value of the plants. As a result, the financial statements do not fully reflect the contribution of biological assets, leading to an increased risk of unforeseen losses. In summary, SME One Home Farm has not met the PSAK No. 69 requirements in its financial reporting concerning the management of biological assets.

The study aims to systematically review the role of big data visualization in the auditing field. Employing a qualitative approach, the research utilized the Systematic Literature Review method to gather pertinent data. The study used 35 published articles extracted from different journals and reputed publishers, which served as the sample. This research provides an overview of the data visualization trend literature in auditing and describes the associated capabilities and practices. The result showed a fluctuating pattern in the publication years, highlighting a relatively recent research area, with the highest volume noted in 2021. The findings indicated that most articles used qualitative methods, such as conceptual or case study research. This suggests that empirical research is needed to add to the body of knowledge of data visualization in auditing. Furthermore, the study identified nine of the main capabilities of data visualization to improve audit quality. The study offers valuable perspectives for both practitioners and researchers, detailing the progress made to date and identifying future avenues of inquiry within the discipline. The study contributes to extending the literature on accounting information systems and auditing and provides a knowledge gap for further analysis.

This study aims to explore the effect of data analytics quality on company sustainability through operational performance as an intervening variable of Fintech Peer to Peer Lending (P2P) companies registered and licensed at the Financial Services Authority (known as OJK) Indonesia. This study is quantitative research using primary data collected through questionnaires and interviews. The data came from 104 company leaders and involved 91 Fintech P2P Lending companies registered and licensed at OJK until December 2023. Data were processed using statistical tools Structural Equation Modeling (SEM)-Lisrel. The result of processed data indicates that data analytics quality has a positive and significant effect on company sustainability through operational performance as an intervening variable. Data analytics quality with AI-based automation makes repetitive work operations easy, efficient and effective which has implications for increasing the sustainability opportunities of fintech companies.

This study aims to examine the influence of institutional isomorphic pressures and the role of knowledge management on investment decisions of accounting information systems and its impact on the performance of government organizations in Indonesia. The data was collected through questionnaires sent to 310 respondents in 52 ministries and government agencies in Indonesia. The collected data was analyzed using Structural Equation Modeling (SEM) method, with the help of Lisrel statistical software 8.8. The result of this research proves that investment decisions of accounting information system are influenced by institutional isomorphic pressures and the knowledge management role owned by organization. A number of investment decisions in accounting system technology impact the organization performance.

The objective of this study is to conduct a systematic review of the factors influencing the profitability performance of State-Owned Enterprises (SOEs). To achieve this objective, a qualitative method was employed, utilizing the Systematic Literature Review (SLR) approach to collect relevant data. A total of 328 published empirical articles were selected from the Scopus database and various journals, which served as the sample. This study presents an extensive examination of the literature on the trend of SOE profitability performance and its influencing factors. The obtained result showed that there was a notable increase in the number of articles published on this topic, particularly after 2015, with the highest number of publications occurring in 2022. It is important to note that the majority of these articles were predominantly published in China which aligned with the significant presence of SOE in the country. Most of the analyzed papers utilized quantitative methods and employed panel regression as the statistical tool for their data analysis. Furthermore, it was observed that corporate governance emerged as the most commonly studied independent variable in these articles. This study also offers insight into areas that warrants further investigation in terms of what has been examined and what is yet to be. Lastly, the study contributes to determining the overview of the state of the art of SOE performance and provides a knowledge gap for further analysis.