http://jurnal.ppsuniyap.ac.id/index.php/arj <p style="text-align: justify;"><strong>Founded in 2025, </strong>Accounting Research Journal is a double-anonymous peer-reviewed journal published by the Program Pascasarjana Universitas Yapis Papua, Indonesia. Published three twice a year, in June, and December, with E-ISSN XXXX-XXX. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript. <strong>Open Access: </strong>All articles published in Accounting Research Journal Research are published Open Access under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" target="_blank" rel="noopener">CC BY-SA 4.0 license.</a></p> Program Pascasarjana Universitas Yapis Papua en-US Accounting Research Journal http://jurnal.ppsuniyap.ac.id/index.php/arj/article/view/75 <p><strong>Purpose: </strong>This study aims to examine current trends in financial accounting, with a focus on the impact of technological advancements, regulatory changes, and sustainability reporting. The primary focus is on the use of big data, artificial intelligence (AI), blockchain technology, and the integration of Environmental, Social, and Governance (ESG) factors in financial reporting.</p> <p><strong>Research Method: </strong>This study employs a systematic review approach to examine recent relevant literature, analyzing various scientific publications that discuss technological innovations and regulations in financial accounting. The analysis is conducted thematically on the contribution of each technology and policy to financial reporting practices.</p> <p><strong>Results and Discussion: </strong>Research shows that the integration of big data, AI, and blockchain significantly improves the accuracy, efficiency, and transparency of financial reporting. Additionally, the convergence between IFRS and GAAP enhances the comparability of global financial statements. Companies are increasingly adopting sustainability reporting and integrated reporting to communicate their performance comprehensively, in line with growing demands for corporate social responsibility.</p> <p><strong>Implication: </strong>These findings highlight the need to enhance accountants' competencies in addressing digital transformation, as well as regulatory updates that are responsive to technological advancements. Strengthening sustainability reporting is considered crucial to creating transparency, accountability, and long-term value creation for stakeholders.</p> Yaya Sonjaya Andi Nurwanah Copyright (c) 2025 Yaya Sonjaya, Andi Nurwanah https://creativecommons.org/licenses/by-sa/4.0 2025-05-08 2025-05-08 1 1 1 16 http://jurnal.ppsuniyap.ac.id/index.php/arj/article/view/86 <p><strong>Purpose:</strong> Penelitian ini bertujuan untuk memberikan pemetaan menyeluruh terhadap tren dan struktur pengetahuan dalam studi mengenai financial statements dengan mengidentifikasi arah perkembangan, kolaborasi, serta potensi riset di masa depan.</p> <p><strong>Research Method:</strong> Studi ini menggunakan pendekatan bibliometrik dengan data yang dikumpulkan dari database Scopus. Teknik analisis dilakukan menggunakan perangkat lunak VOSViewer untuk memvisualisasikan kata kunci, penulis, afiliasi negara, dan jumlah kutipan. Penelitian ini menekankan dua tujuan utama: mengevaluasi kinerja riset dan memetakan struktur intelektual dalam bidang laporan keuangan.</p> <p><strong>Results and Discussion</strong>: Hasil analisis mengungkap lima cluster utama seperti profitabilitas, performa, inovasi, biaya, dan aset tidak berwujud, serta isu terkait deteksi kecurangan dengan teknologi seperti machine learning. Negara-negara dominan dalam publikasi termasuk Amerika Serikat, Indonesia, dan Inggris, dengan tren kolaboratif yang semakin meluas. Topik audit, pengungkapan informasi, dan keberlanjutan menjadi perhatian utama pascapandemi.</p> <p><strong>Implications:</strong> Penelitian ini memberikan kontribusi terhadap pengembangan ilmu akuntansi dengan mengidentifikasi celah riset, khususnya dalam analisis teks dan pemanfaatan teknologi informasi. Hasil studi ini dapat menjadi rujukan strategis bagi peneliti dan praktisi untuk mengarahkan fokus riset di masa mendatang.</p> Yuyun Sefnia Sari Muthmainnah Muthmainnah Muhamad Yamin Noch Mursalam Salim Copyright (c) 2025 Yuyun Sefnia Sari, Muthmainnah Muthmainnah, Muhamad Yamin Noch, Mursalam Salim https://creativecommons.org/licenses/by-sa/4.0 2025-05-21 2025-05-21 1 1 17 23 http://jurnal.ppsuniyap.ac.id/index.php/arj/article/view/93 <p><strong>Purpose:</strong> This study examines the transformative impact of recent technological advancements and regulatory changes on Accounting Information Systems (AIS), highlighting key trends and future directions.</p> <p><strong>Research Method:</strong> This study employs a comprehensive literature review to analyze the integration of automation, artificial intelligence (AI), data analytics, cloud computing, and cybersecurity within the field of AIS and explore the implications of regulatory compliance.</p> <p><strong>Results and Discussion</strong>: The findings reveal that automation and AI significantly enhance efficiency and accuracy in AIS. Data analytics and Big Data provide valuable insights for decision-making. Cloud computing offers scalability and cost-efficiency, while regulatory compliance and cybersecurity remain crucial for maintaining data integrity and trust. These technologies collectively modernize AIS, making it more strategic and efficient.</p> <p><strong>Implications:</strong> The study underscores organizations' need to adopt advanced technologies and robust cybersecurity measures. It highlights the need for continuous updates to AIS to ensure compliance with evolving regulations, thereby enhancing financial management and reporting. The findings provide practical insights for optimizing AIS and achieving greater strategic value.</p> Astrid Putri Noviyanti Copyright (c) 2025 Astrid Putri Noviyanti https://creativecommons.org/licenses/by-sa/4.0 2025-05-23 2025-05-23 1 1 24 38 http://jurnal.ppsuniyap.ac.id/index.php/arj/article/view/87 <p><strong>Purpose: </strong>This study aims to map the landscape of previous research related to integrated reporting, which provides additional information relevant to investor decision-making and improves corporate transparency. The primary focus is identifying trends, dominant topics, and open research gaps.</p> <p><strong>Research Method: </strong>This study uses a literature review with a bibliometric approach. One thousand twenty-two publications from the Scopus database were analyzed using VOSviewer software to map keywords, authors, affiliations, and the most productive countries in integrated reporting research.</p> <p><strong>Results and Discussion: </strong>The results show a significant increase in publications since 2019, primarily focusing on integrated reporting, sustainability reporting, corporate governance, and integrated thinking. New topics that are emerging include audit quality and audit costs. Research in the SME sector remains very limited. Italy, the United States, and the United Kingdom are the countries with the highest number of publications. At the same time, the Jean Monnet University and the University of Memphis are the most productive institutions.</p> <p><strong>Implication: </strong>These findings provide important information for researchers and stakeholders to understand the direction and potential of integrated reporting and recommend further exploring the MSME sector and audit themes in the context of integrated reporting.</p> Muthmainnah Muthmainnah Entar Sutisman Ismail Noy Fajar Rina Sejati Entis Sutisna Copyright (c) 2025 Muthmainnah Muthmainnah, Entar Sutisman, Ismail Noy, Fajar Rina Sejati, Entis Sutisna https://creativecommons.org/licenses/by-sa/4.0 2025-05-23 2025-05-23 1 1 39 51 http://jurnal.ppsuniyap.ac.id/index.php/arj/article/view/94 <p><strong>Purpose:</strong> This study explores the ethical considerations in auditing practices, focusing on auditor independence, professional skepticism, conflicts of interest, and the role of ethical frameworks and regulations. It highlights the complexities and challenges auditors face in maintaining ethical standards.</p> <p><strong>Research Method:</strong> A comprehensive literature review was conducted, examining key issues and existing research on ethical dilemmas in auditing. The study integrates findings from various sources to provide a holistic understanding of the factors influencing ethical behavior in auditing.</p> <p><strong>Results and Discussion</strong>: The findings reveal that auditor independence is significantly threatened by economic dependencies and long-term client relationships, leading to compromised audit quality. The provision of non-audit services exacerbates these threats. Professional skepticism is essential but challenging due to familiarity threats and client pressures. Conflicts of interest, conscious and unconscious, are pervasive and detrimental to audit integrity. The effectiveness of ethical frameworks depends on their rigorous implementation and continuous ethical training.</p> <p><strong>Implications:</strong> Enhancing regulatory measures, promoting continuous ethical training, and fostering a supportive organizational culture are crucial for mitigating ethical risks in auditing. These steps will help maintain the integrity and reliability of financial reporting, ensuring stakeholder trust and confidence in the audit process.</p> Hajering Hajering Darwis Lannai Ratna Sari Asriani Junaid Muslim Muslim Copyright (c) 2025 Hajering Hajering, Darwis Lannai, Ratna Sari, Asriani Junaid, Muslim Muslim https://creativecommons.org/licenses/by-sa/4.0 2025-05-23 2025-05-23 1 1 52 65