Proceedings of the International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2024)

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Transformation of Accounting Information Systems For Small Businesses Based on Social Environment

Authors
Supriyati1, *, Hery Dwi Yulianto2, Ramadhan Syaeful Bahri3, Muhamad Akbar Rahmatullah Suherlan4
1Department of Computerized Accounting, Faculty of Engineering and Computer Science, Universitas Komputer Indonesia, Jalan Dipati Ukur 112-116, Bandung, Indonesia
2Department of Computerized Accounting, Faculty of Engineering and Computer Science, Universitas Komputer Indonesia, Jalan Dipati Ukur 112-116, Bandung, Indonesia
3Master of Information System, Faculty of Postgraduate, Universitas Komputer Indonesia, Jalan Dipati Ukur 112-116, Bandung, Indonesia
4Department of Computerized Accounting, Faculty of Engineering and Computer Science, Universitas Komputer Indonesia, Jalan Dipati Ukur 112-116, Bandung, Indonesia
*Corresponding author. Email: supriyati@email.unikom.ac.id
Corresponding Author
Supriyati
Available Online 29 July 2024.
DOI
10.2991/978-94-6463-465-5_13How to use a DOI?
Keywords
Accounting Information Systems; Digitalization Transformation; ESG; Financial Statement; Small Businesses
Abstract

Small businesses’ rapid growth does not mean they do not have obstacles in carrying out their business activities, especially in the application of Environmental, Social, and Governance (ESG) in the management of financial reports which will still be a trend in the coming years to produce sustainable value. So this research aims to develop an innovative financial report accounting information system model for the digitalization transformation of Small Businesses based on ESG. To achieve the objectives, the research method used in this research is qualitative by collecting data through interviews and observations of Small Businesses that have implemented digitalization. As well as collecting data using literature studies to support the study and research framework. The results achieved in this research are an accounting information system model for digitalizing Small Businesses’ financial reports based on ESG. It is hoped that the resulting model can become a basis for Small Businesses to apply digitalization in preparing financial reports based on ESG values so that it is hoped that it can produce sustainable value for these Small Businesses.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
29 July 2024
ISBN
978-94-6463-465-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-465-5_13How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Supriyati
AU  - Hery Dwi Yulianto
AU  - Ramadhan Syaeful Bahri
AU  - Muhamad Akbar Rahmatullah Suherlan
PY  - 2024
DA  - 2024/07/29
TI  - Transformation of Accounting Information Systems For Small Businesses Based on Social Environment
BT  - Proceedings of the International Conference on Business, Economics, Social Sciences, and Humanities - Economics, Business and Management Track (ICOBEST-EBM 2024)
PB  - Atlantis Press
SP  - 149
EP  - 164
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-465-5_13
DO  - 10.2991/978-94-6463-465-5_13
ID  - 2024
ER  -