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Abd Karim Amarullah; Mukhtar Latif; Rusmini Rusmini

International Journal of Islamic Educational Research 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study examines the effectiveness of problem-solving skills in enhancing decision-making processes among teachers at State Junior High Schools in Jambi Province. The research was motivated by the increasing demands placed on educators to make timely, accurate, and contextually appropriate decisions in academic, administrative, and student-related matters. A quantitative approach was employed using a survey method, involving teachers from several public junior high schools across the province. Data were collected through validated questionnaires measuring levels of problem-solving competence and decision-making quality. The results indicate a significant positive relationship between problem-solving skills and decision-making effectiveness. Teachers with higher levels of analytical thinking, alternative evaluation, and solution implementation were found to make decisions more systematically, responsively, and with greater accuracy. Moreover, the findings reveal that problem-solving skills contribute not only to improving daily pedagogical decisions but also to enhancing school governance and conflict resolution. This research highlights the importance of continuous professional development programs aimed at strengthening teachers’ cognitive and strategic abilities. The study concludes that integrating structured problem-solving training into teacher development initiatives can substantially improve decision-making quality in junior high schools, ultimately supporting better educational outcomes in Jambi Province.

Ayi M. Sirojudin; Eti Kurniawati; Nurina Wulan Sabila

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the comprehensive relationship between selection, placement, career development, and employee well-being within the perspective of organizational psychology. Human resources (HR) are the central driver of organizational success, yet many institutions, including Islamic educational institutions, still face challenges in professional HR management. This research employs a library research method with a descriptive-comparative analysis approach, reviewing relevant scientific literature and empirical reports. The findings indicate that these four aspects form an integrated unit; effective selection based on person-organization fit provides quality candidates, appropriate placement optimizes potential, structured career development maintains motivation, and holistic well-being ensures loyalty and productivity. The study concludes that organizational success is heavily dependent on the synergy of these four components managed through an organizational psychology approach, rather than being treated as separate administrative functions.

Erwan Aristyanto; Agus Sarwo Edi

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to formulate a strategy to enhance the competitiveness and sustainability of SMEs in East Java, supporting their independence. Using a descriptive qualitative method, data collection involved observation, interviews, and documentation. Key informants included SME actors, relevant agency officials, representatives from SME Banks in East Java, and academics. The analysis revealed that the strategy for enhancing competitiveness focuses on adopting digital marketing, product and process innovation, and strengthening partnerships with government, financial institutions, and large companies to expand market access and resources. Sustainability is supported by effective financial management, compliance with legal requirements, and potential circular economy practices for resource efficiency. The strategy for independence emphasizes entrepreneurship training, mentoring, easier access to capital, and facilitating business matching and exhibitions for market expansion. The government and supporting institutions play a vital role in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence is synergistic: increasing competitiveness enhances sustainability, which in turn stabilizes the business environment. Independence allows SMEs to be proactive in achieving both competitiveness and sustainability. With sustained support, East Java's SMEs have significant growth potential, contributing to the economy, but policies, empowerment programs, and resource access facilitation will be crucial to realizing their full potential.

Erwan Aristyanto; Edi, Agus Sarwo

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to formulate a model for the Strategy to Enhance Competitiveness and Sustainability of SMEs in Supporting Independence in East Java. The research method is descriptive qualitative. Data collection techniques include observation, interviews, and documentation. Data analysis techniques use 1) Data reduction, 2) Data display, 3) Data triangulation, 4) Data verification. The informant determination technique uses indepth interviews with key informants such as SME actors, relevant agency officials, representatives from East Java's SME Banks, and academics. The results of data analysis and literature review indicate that the Strategy to Enhance Competitiveness of SMEs in East Java focuses on the adoption of digital marketing (utilization of social media, marketplaces, and e-commerce), product and process innovation (development of unique and quality products, production efficiency), as well as strengthening partnerships and collaborations with various parties (government, financial institutions, large companies) to expand market access and resources. The strategy for enhancing the sustainability of MSMEs in East Java heavily relies on prudent financial management practices (cash flow management, access to affordable financing such as Prokesra and Dagulir), compliance with legal and certification requirements (PIRT, halal, BPOM), as well as the potential implementation of circular economy concepts for resource efficiency and waste reduction. The strategy supporting the independence of MSMEs in East Java focuses on a comprehensive empowerment program, including entrepreneurship training and intensive mentoring for capacity building, ease of access to capital, and facilitation of business matching and exhibitions/bazaars for network and market expansion. The active role of the government and supporting institutions is crucial in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence of SMEs is synergistic and mutually reinforcing. Increasing competitiveness directly contributes to economic sustainability. Sustainability creates stability that allows SMEs to continue innovating and enhancing their competitiveness. Meanwhile, independence empowers SMEs to be proactive in achieving competitiveness and sustainability, with the ability to make strategic decisions and adapt to changes. Overall, SMEs in East Java have great potential to continue growing and contributing to the economy. However, sustained support through appropriate policies, relevant empowerment programs, and facilitation of access to essential resources will be key to realizing SMEs that are not only competitive and sustainable but also fully independent.

Abdulloh Abdulloh; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study conducts a Systematic Literature Review to examine the relationship between job enrichment, the Human Resource Information System, and work–life balance on organisational performance through the mediating role of innovative work behaviour, with a particular focus on medium-scale Micro, Small, and Medium-Sized Enterprises. Drawing on Scopus-indexed publications from 2020 to 2025, the review identifies theoretical and empirical findings that highlight the importance of human resource practices and digital transformation in strengthening organisational innovation. The analysis reveals that job enrichment significantly enhances employee autonomy, engagement, and intrinsic motivation, which in turn fosters innovative work behaviour. Likewise, the Human Resource Information System contributes to performance improvement by increasing decision-making efficiency and supporting data-driven innovation processes. Meanwhile, work–life balance promotes creativity and reduces stress, thereby fostering an environment conducive to innovative thinking. Furthermore, innovative work behaviour is found to mediate the relationship between human resource practices and organisational performance by transforming individual innovation into collective organisational outcomes. These findings indicate that integrating the Human Resource Information System with job enrichment and work–life balance policies can substantially enhance the competitiveness and productivity of medium-scale Micro, Small, and Medium-Sized Enterprises. This study contributes to theoretical advancement in innovation-oriented human resource management and offers practical implications for developing adaptive human resource systems to ensure sustainable business performance in the digital era.

Beny Rafli Nurcahyo; Amri Gunasti

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

Traffic performance on urban road segments is strongly affected by vehicle volume and travel time, particularly during peak periods. This study analyzes the relationship between travel duration and the total number of vehicles passing along Otto Iskandar Road as an illustration of urban traffic conditions. Data were collected through field surveys, focusing on two main variables: average vehicle travel time and total traffic volume. Statistical analysis was performed using IBM SPSS Statistics, including normality testing and the Wilcoxon Signed Rank Test to identify potential differences between the observed variables. The results show a difference in average values between travel duration and vehicle volume; however, this difference is not statistically significant at the 95% confidence level (p = 0.180). These findings indicate that increases in traffic volume do not always lead to proportional increases in travel time, although they can still influence the stability and efficiency of traffic flow. The results are consistent with previous studies, such as Halim (2021), who reported that U-turn movements affect speed and traffic performance, and Handayani et al. (2024), who found that parking activities and vehicle maneuvers reduce road capacity. Other studies also highlight the impact of side friction and traffic flow variations on speed and saturation levels. Overall, this study emphasizes the importance of managing vehicle flow and monitoring travel time in urban transportation planning and traffic management.

Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Heryani Heryani; Nurasia Natsir

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Effective communication is a key competency for medical professionals, but traditional classroom-based methods in Indonesia face challenges such as limited practice, geographical barriers, and insufficient exposure to diverse patient scenarios. Mobile-assisted learning (MAL) offers a promising solution to enhance medical communication training outside traditional settings. This study investigates the effectiveness of MAL interventions in developing communication skills among Indonesian medical students and healthcare professionals. A mixed-methods approach was used, involving a quasi-experimental design with pre- and post-assessments of communication competence among 180 participants from three Indonesian medical schools. The MAL intervention included a mobile app with video demonstrations, interactive case scenarios, peer feedback, and microlearning modules. Quantitative data showed a significant improvement in communication competence (mean increase of 23.4%, p<0.001), with notable gains in information gathering (28%), relationship building (26%), and patient education (21%). The mobile platform saw high engagement (average of 4.3 sessions/week) and 87% module completion. Qualitative data revealed increased confidence in consultations, improved cultural sensitivity, and better time management. Challenges included inconsistent internet access, varying digital literacy, and resistance from traditional educators. MAL shows potential for improving medical communication in Indonesia, offering flexible, accessible training. Successful implementation requires addressing infrastructure issues, integrating MAL into existing curricula, and training faculty. This study adds to the growing evidence supporting technology-enhanced medical education in resource-limited settings.

Siti Kholifah; Vivi Kumalasari Subroto; Eni Endaryati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Hotmarulitua Manalu; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study investigates the influence of financial literacy, entrepreneurship training, and financial inclusion on the performance of micro, small, and medium enterprises (MSMEs) through business sustainability. Using a systematic literature review (SLR) examines the impact of financial literacy, entrepreneurship training, and financial inclusion on MSME performance through business sustainability mediation by synthesizing empirical data from 12 research (2020–2025) across Scopus and Web of Science. Positive direct effects on sustainability (financial literacy via budgeting/risk management; training via adaptive resilience; inclusiveness via digital access) and performance metrics like profitability/growth are confirmed by results using the PRISMA 2020 flow.  Amid obstacles like financial access restrictions and COVID-19 disruptions, business sustainability appears as a crucial mediator, linking these factors to improved MSME results in developing contexts (Africa, Indonesia). Practical implications compel policymakers to give integrated literacy programs, contextual training, and inclusive finance top priority. Theoretical contributions combine financial literacy, entrepreneurial learning, and sustainability ideas into a holistic mediation model. The results highlight the importance of integrating financial education, entrepreneurial skill development, and inclusive financial systems to strengthen MSME resilience and competitiveness. This study provides practical implications for policymakers, financial institutions, and support organisations in designing effective interventions that foster sustainable business growth. The research also contributes theoretically by confirming the mediating role of business sustainability in the relationship between financial literacy, entrepreneurship training, financial inclusion, and MSME performance. Future studies may expand these insights by examining additional contextual factors such as digital technology adoption and business networking that further support sustainable MSME development.

Albetris Albetris; Sumantri Sumantri

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

The rapid advancement of digital technologies and Artificial Intelligence (AI) has fundamentally reshaped the management and development of the tourism industry. Digital transformation strategies offer substantial opportunities to enhance destination competitiveness while simultaneously supporting economic, social, and environmental sustainability. This study aims to systematically examine the role of digital transformation and AI in strengthening sustainable tourism competitiveness through a literature review approach. A total of 42 peer-reviewed journal articles published between 2019 and 2025 were analyzed, drawing from Scopus, Web of Science, and Google Scholar. The analysis employed thematic synthesis to identify dominant patterns, conceptual relationships, and emerging themes across the literature. The findings indicate that AI-driven digital transformation enhances operational efficiency, enables personalized tourist experiences, supports data-informed resource management, and facilitates the development of smart tourism destinations. Nevertheless, persistent challenges related to human resource readiness, digital inequality, data governance, and ethical considerations remain evident. This review provides an integrated conceptual perspective on digital transformation and AI in sustainable tourism competitiveness and offers insights for policymakers, practitioners, and future research.

Andrea Marcella Rahardjo

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2025 International Forum of Researchers and Lecturers

The development of social media has significant transformations in the communication strategies of retail companies, particularly in building relationships with customers digitally. In the context of increasingly intense competition, social media no longer functions merely as a promotional channel, but also an interactive space to shape engagement, brand perception, and long-term relationships with customers. TIP TOP Supermarket, as one of the modern retail players in Indonesia, utilizes Instagram as its primary digital communication channel to reach audiences, convey brand values, and build customer engagement. The majority of TIP TOP Supermarket’s customers do not yet possess high levels of digital awareness, resulting in limited engagement with TIP TOP’s activations on Instagram. TIP TOP has not yet implemented a strategic approach in managing its Instagram. This condition constitutes a challenge in Instagram management. This study aims to analyze the stages of research and diagnosis, objective, strategies, tactics, implementation, and reporting-evaluation carried out by TIP TOP Supermarket in building customer engagement. The research employs a descriptive qualitative approach within a positivist paradigm. Data were collected through in-depth interviews with seven key informants from the Marketing and Communications Division, observations, and online documentation. The findings indicate that the management of TIP TOP Supermarket’s Instagram has gone through all stages of the ROSTIR, although several aspects have not yet been fulfilled. The conclusion emphasizes the importance of building a brand identity with consistent characteristics. This study recommends the establishment of a digital community on Instagram and the adoption of a responsive approach toward customers.

Dudiyanto Pakaya; Mahludin S. Baruwadi; Hasim Hasim

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2025 Fakultas Teknik Universitas Cenderawasih

The increase in the consumption of bottled drinking water has become one of the main contributors to the generation of single-use plastic waste in various regions, including Bone Bolango Regency. This study aims to examine the role of refillable drinking water consumption in reducing household plastic waste and analyze it through the perspective of philosophy of science, including aspects of onology, epistemology, and axiology. The research uses a qualitative descriptive method with a literature review approach, empirical data analysis from government reports, and field observation. The results of the study show that the consumption of refillable drinking water contributes significantly to reducing the volume of plastic waste while increasing people's ecological awareness. From an ontological perspective, this phenomenon represents a change in consumption patterns that are more environmentally friendly. Epistemologically, the research confirms the importance of scientific knowledge in understanding the relationship between consumption behavior and ecological impacts. Meanwhile, from an axiological perspective, the research emphasizes the value of the benefits of science in shaping sustainable consumption behavior and encouraging the birth of more ethical and sustainability-oriented environmental policies. Thus, this study contributes to the development of plastic waste management strategies while strengthening the role of the community in realizing a healthier and more sustainable ecosystem.

Dodi Irmanto Tanggela; Andreas Ariyanto Rangga; Karolus Wulla Rato

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Automatic motorcycle spare part sales have increased along with the high use of automatic two-wheeled vehicles in the community. To support optimal sales strategies and stock management, customer purchasing pattern analysis is required. This study uses the FP-Growth algorithm to identify association patterns between automatic motorcycle spare part products that are frequently purchased together. FP-Growth was chosen because of its ability to efficiently find frequent itemsets without the need to generate candidate itemsets as in the Apriori algorithm. Transaction data is processed to form an FP-Tree which is then extracted to find relationships between items. The analysis results show combinations of products that frequently appear together, such as brake pads and engine oil, which can be used as a basis for compiling sales packages, product placement, and product recommendations. By implementing the FP-Growth algorithm, spare part stores or workshops can improve service and efficiency in sales management.

Dicky Artha; Mahludin S. Baruwadi; Hasim Hasim

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2025 Fakultas Teknik Universitas Cenderawasih

Land cover change is one of the most critical environmental issues affecting the stability of watershed (DAS) ecosystems. This study aims to explore the existential nature of land cover through an ontological approach as a conceptual foundation for sustainable environmental management. A descriptive qualitative method was applied using literature analysis, conceptual mapping, and environmental philosophy interpretation. The results reveal that land cover change not only reflects ecological dynamics but also represents a transformation in the ontological relationship between humans and nature. Within the framework of ecological ontology, land is understood as a living entity possessing intrinsic value and existential function within the web of life. This interpretation is supported by recent studies (2015–2025) demonstrating significant links between land cover change, hydrological responses, and the decline of ecosystem service quality across Indonesia and Southeast Asia (Basuki et al., 2022; Supangat et al., 2023; Locke, 2024). Ontological awareness thus serves as a philosophical foundation for watershed management policies that are ecologically ethical, holistic, and sustainable.

Ghaly Fathur Rahman; Muhammad Ikhsan Fadhilah; Pramudya Gandara

Jurnal Kewirausahaan Cerdas dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Population density plays a critical role in shaping public health outcomes and environmental quality, particularly in rapidly urbanizing regions. This study aims to analyze the relationship between high population density and its impacts on sanitation conditions, air quality, access to clean water, and the incidence of various diseases in densely populated areas. The research adopts a qualitative descriptive approach by combining a comprehensive literature review with field observations conducted in several urban areas characterized by high population concentration. The findings reveal that increased population density is closely associated with environmental degradation, including inadequate sanitation systems, reduced air quality due to pollution, and limited availability of clean water. These environmental challenges contribute directly to a higher prevalence of health problems, such as respiratory infections, waterborne diseases, and other communicable illnesses. Overcrowded living conditions also intensify the spread of diseases, placing additional pressure on public health infrastructure. Furthermore, the study highlights that insufficient public facilities and poor environmental management exacerbate the negative effects of population density on both health and the environment. To address these challenges, effective strategies are required, including population growth control, improved urban planning, and enhanced investment in public health and environmental sanitation facilities. Strengthening community awareness and participation in maintaining environmental cleanliness is also essential. Overall, this study emphasizes the need for integrated policies that balance population management with sustainable environmental and public health development.  

Aliya Fayyaza; Billi Jenawi; Satrio Setiawan Sitorus

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

Shofa Salzabilla; Maulina Fransiska; Gunawan Aji

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

Amanda Nursabela Ilmahdy; Oline Thio; Nabila Nurindah Shalehah; Satria Rozy Habi Pratama; Margareth Henrika +1 more

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of digitalization and innovation has become a key driver in improving business processes and the competitiveness of organizations worldwide. This study is the first comprehensive bibliometric analysis examining the relationship between digitalization and innovation in business processes, to map the intellectual structure of this field, track the development of its themes, and identify remaining research gaps. This analysis, which utilizes data from Scopus processed using VOSviewer and Biblioshiny software, covers publications from 2010 to 2024 and employs co-occurrence, co-authorship, and thematic evolution techniques. The results show a rapid growth in publications since 2016, peaking at over 110 publications in 2024. Eight key thematic clusters stand out: Industry 4.0, artificial intelligence, robotic process automation, blockchain, drivers, and agile business process management. Despite the field's maturity, it still suffers from high fragmentation, strong geographic concentration, and a reliance on cross-sectoral research designs. As a result, longitudinal insights remain limited, and digital transformation failure rates remain high, reaching up to 70%. This research presents the first quantitative and visual roadmap of global knowledge flows in this domain and underscores the need for longitudinal, geographically inclusive, and people-centric research to move beyond single-point understandings to a sustainable, context-sensitive framework that enhances both the theoretical depth and practical success of digital-based business process innovation