International Journal of Science and Society (IJSS)
type: channel
description: This journal highlights the interaction between science, technology, and society including public policy, education, and social impact studies.
publisher: Marasofi International Media and Publishing (MIMP)
language: en
publication name: International Journal of Science and Society (IJSS)
issn: 3109-242X
copyright: All articles published in this journal are licensed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0). This license allows others to: Share — copy and redistribute the material in any medium or format Adapt — remix, transform, and build upon the material for any purpose, even commercially As long as appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original. License URL: https://creativecommons.org/licenses/by-sa/4.0/
items: Media Advocacy for Environmental Protection in India: A Library-Based Review of Science Communication and Sustainable Development
items: Transforming the Ledger through the Evolving Role of Artificial Intelligence in the Accounting Profession
items: Accounting Standards Reporting in Digital Technologies: Exploring Benefits, Challenges, and Potential Risks
items: A Review of the Impact of Artificial Intelligence on Traditional Accounting Practices and Financial Reporting
items: Development of a Cooking Class Learning Model to Stimulate Fine Motor Skills in Early Childhood Education
items: Green Manufacturing in the Printing Industry: Research Trends, Implementation Challenges, and a Future Roadmap
items: Cost-Effectiveness Analysis of Immunosuppressant Drug Methylprednisolone at Gembleb Farma Trenggalek Pharmacy Service
items: The Role of Organizational Culture in Tackling Stunting in Indonesia
items: Innovative Collaboration: The Ideal Path to Solving Global Environmental and Social Challenges
items: Sustainable Development through Youth Innovation: A Case for Scientific Collaboration in Addressing Climate Challenges in West Africa
items: The Influence of Digital Competency on Teachers’ Functional Skills: Communication, Time Management, and Problem-Solving on Islamic teachers’ functional skills in southern, Pakistan
items: Accounting Standards Reporting in Digital Technologies Exploring Benefits Challenges and Potential Risks
items: The Role of Halal Certification Policy in Strengthening Legal Status and Empowering Culinary MSMEs in Indonesia
items: Harnessing Topic Modeling to Investigate the Intersection of Accounting and Artificial Intelligence through Systematic Literature Mapping

Media Advocacy for Environmental Protection in India: A Library-Based Review of Science Communication and Sustainable Development
type: item
description: Environmental protection has become one of the most pressing challenges in India due to rapid industrialization, urbanization, climate change, and the depletion of natural resources. Effective communication strategies are therefore essential for increasing public awareness and supporting environmental policymaking. This study aims to examine the role of media advocacy in promoting environmental protection through a library-based review of scholarly literature. The study employed a qualitative Library-Based Search (LBS) approach by systematically reviewing books, peer-reviewed journal articles, government reports, and publications from international organizations. The collected literature was analyzed using thematic analysis to identify recurring patterns related to environmental communication, public participation, and policy advocacy. The findings indicate that both traditional and digital media significantly contribute to environmental awareness, climate change communication, citizen engagement, and the success of environmental campaigns in India. Nevertheless, challenges including misinformation, commercial interests, political influence, limited rural media coverage, and insufficient environmental journalism continue to hinder effective communication. This study concludes that strategic, evidence-based, and ethical media advocacy can strengthen environmental literacy, enhance public participation, and support sustainable environmental governance. The findings also provide practical insights for policymakers, media practitioners, and environmental organizations seeking to improve science communication for sustainable development.
subject: Articles
  topic: section
subject: Media Advocacy
  topic: keywords
subject: Environmental Protection
  topic: keywords
subject: Environmental Communication
  topic: keywords
subject: Digital Media
  topic: keywords
creator: Sheik Mohamed
creator: Nirmala M
creator: K. Prabakaran
rights: Copyright (c) 2026 Sheik Mohamed, Nirmala M, K. Prabakaran (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-12-31
publication date: 2026-12-31
starting page: 1
ending page: 7
doi: 10.64123/ijss.v2.i2.1

Transforming the Ledger through the Evolving Role of Artificial Intelligence in the Accounting Profession
type: item
description: The rapid advancement of artificial intelligence (AI) has significantly transformed the accounting profession by changing traditional accounting processes and professional responsibilities. This study aims to examine the evolving role of AI in accounting practices, particularly in financial accounting, management accounting, and auditing. The study employed a structured literature review approach using peer-reviewed articles indexed in the Scopus database published between 2019 and 2023. Relevant studies were identified, screened, and analyzed systematically to evaluate the impact of AI technologies on accounting functions. The findings reveal that AI improves operational efficiency through the automation of repetitive tasks such as bookkeeping, transaction processing, reconciliation, and financial reporting. AI technologies also strengthen analytical capabilities by supporting predictive analytics, risk assessment, fraud detection, and strategic decision-making processes. In addition, the integration of AI has shifted the role of accountants from routine administrative activities toward higher-value functions including advisory services, business analysis, and strategic planning. The study concludes that AI is not replacing accountants entirely but rather reshaping the profession by enhancing productivity, accuracy, and decision-making quality. The study recommends that accounting professionals, educational institutions, and organizations invest in digital competencies, AI training, and technological adaptation to remain competitive in the evolving business environment. The implications of this study highlight the necessity for continuous professional development and the integration of AI-related competencies into accounting education and professional practice.
subject: Articles
  topic: section
subject: artificial intelligence
  topic: keywords
subject: accounting profession
  topic: keywords
subject: automation
  topic: keywords
subject: data analytics
  topic: keywords
creator: Iyere Samuel Iheonkhan
rights: Copyright (c) 2026 Iyere Samuel Iheonkhan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 36
ending page: 42
doi: 10.64123/ijss.v2.i1.5

Accounting Standards Reporting in Digital Technologies: Exploring Benefits, Challenges, and Potential Risks
type: item
description: The rapid advancement of digital technologies such as Artificial Intelligence (AI), machine learning, cloud computing, and big data analytics has significantly transformed accounting and financial reporting practices in the era of the Fourth Industrial Revolution. However, despite the increasing adoption of these technologies, there remains limited understanding regarding their overall benefits, risks, and implications for the accounting profession. This study aims to critically examine the impact of digital technologies on accounting standards reporting by exploring their advantages, challenges, and potential risks. The research employed a qualitative approach using a systematic literature review guided by the Technology Acceptance Model (TAM). Relevant peer-reviewed articles were collected from databases including Scopus, Web of Science, Google Scholar, and ScienceDirect, and analyzed using thematic analysis. The findings reveal that digital technologies improve accounting efficiency, enhance audit quality, reduce operational costs, support real-time financial reporting, and increase the accuracy and reliability of accounting information. Nevertheless, several challenges persist, including cybersecurity threats, data privacy concerns, inadequate digital competencies among accounting professionals, high implementation costs, and the risk of structural unemployment due to automation. The study concludes that digital transformation has become an essential component of modern accounting practices, offering substantial opportunities for improved performance while simultaneously introducing significant risks that require effective management. Therefore, accounting practitioners, educational institutions, and policymakers are encouraged to invest in digital infrastructure, cybersecurity systems, and continuous professional training. The findings provide important implications for the development of digital accounting policies, professional competency frameworks, and futu…
subject: Articles
  topic: section
subject: Accounting practices
  topic: keywords
subject: digital technologies
  topic: keywords
subject: benefits
  topic: keywords
subject: limitations
  topic: keywords
subject: risks
  topic: keywords
creator: Abalaka James Nda
creator: Lukman Ojedele Lawal
creator: Sulaiman Taiwo Hassan
rights: Copyright (c) 2026 Abalaka James Nda, Lukman Ojedele Lawal, Sulaiman Taiwo Hassan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 27
ending page: 35
doi: 10.64123/ijss.v2.i1.4

A Review of the Impact of Artificial Intelligence on Traditional Accounting Practices and Financial Reporting
type: item
description: Artificial Intelligence (AI) has emerged as a transformative technology that is reshaping traditional accounting practices and financial reporting systems. The growing complexity of financial transactions and the demand for accurate, real-time information have encouraged organizations to adopt AI-driven tools in accounting processes. This review aims to examine the impact of AI on conventional accounting practices, particularly in financial reporting, auditing, and decision-making. The study employed a systematic literature review and bibliometric analysis approach by examining peer-reviewed journal articles, conference papers, and industry publications related to AI and accounting. The findings reveal that AI significantly improves the efficiency, accuracy, and reliability of accounting operations through automation, predictive analytics, fraud detection, and real-time financial analysis. AI also enhances strategic decision-making by enabling accountants to generate data-driven insights and improve risk assessment processes. However, the study identifies several challenges, including high implementation costs, data privacy concerns, cybersecurity risks, resistance to organizational change, and the need for professionals with advanced technological competencies. The discussion highlights that while AI creates opportunities for innovation and operational effectiveness, ethical considerations and regulatory compliance remain critical issues. The study concludes that AI has the potential to fundamentally transform the accounting profession by shifting accountants’ roles from routine bookkeeping toward strategic and analytical functions. It is recommended that accounting professionals and organizations invest in continuous training, digital infrastructure, and ethical governance frameworks to maximize the benefits of AI adoption. The implications of this study emphasize the importance of integrating AI competencies into accounting education and professional practice to …
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Accounting Innovation
  topic: keywords
subject: Financial Technology
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Literature Review
  topic: keywords
creator: Abdullahi Ya'u Usman
creator: Sulaiman Taiwo Hassan
creator: Abalaka James Nda
creator: Yusuf Adeyanju Yisau
rights: Copyright (c) 2026 Abdullahi Ya'u Usman, Sulaiman Taiwo Hassan, Abalaka James Nda, Yusuf Adeyanju Yisau (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 14
ending page: 26
doi: 10.64123/ijss.v2.i1.3

Development of a Cooking Class Learning Model to Stimulate Fine Motor Skills in Early Childhood Education
type: item
description: Fine motor skill development is an important aspect of early childhood education because it supports children’s readiness for learning and daily independence. However, many early childhood learning activities are still dominated by conventional approaches that provide limited opportunities for hands-on experiences. This study aimed to develop and implement a Cooking Class Learning Model to stimulate fine motor skills among children aged 5–6 years. The study employed a quantitative approach using a pre-experimental design conducted at RA Baitul Ibadah, Binjai Barat District, involving 40 children divided into experimental and control classes. Data were collected through observation sheets, pretest-posttest assessments, documentation, and analyzed using descriptive statistics, N-Gain analysis, normality tests, homogeneity tests, and independent sample t-tests. The results showed that the experimental class achieved a higher posttest mean score (37.55) compared to the control class (26.75). The average N-Gain score of the experimental class reached 66.35%, while the control class obtained 29.16%. Hypothesis testing also indicated a significant difference between both groups with a significance value of 0.000 < 0.05. These findings indicate that the Cooking Class Learning Model effectively improves children’s fine motor skills through practical and child-centered learning experiences. Therefore, this model is recommended as an innovative learning approach for early childhood education institutions to support active and experiential learning environments.
subject: Articles
  topic: section
subject: Early Childhood Education
  topic: keywords
subject: Cooking Class Learning
  topic: keywords
subject: Fine Motor Skills
  topic: keywords
subject: Experiential Learning
  topic: keywords
creator: Nur Indah Sari
rights: Copyright (c) 2026 Nur Indah Sari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 5
ending page: 13
doi: 10.64123/ijss.v2.i1.2

Green Manufacturing in the Printing Industry: Research Trends, Implementation Challenges, and a Future Roadmap
type: item
description: The printing industry plays a vital role in communication, education, and the creative economy, yet it is also associated with considerable environmental impacts due to high energy consumption, reliance on petroleum-based raw materials, intensive water use, and significant waste generation. In response to increasing societal pressure, regulatory demands, and sustainability-oriented market expectations, Green Manufacturing has emerged as a critical paradigm to reduce the ecological footprint of the printing sector while maintaining its economic and social functions. This study aims to systematically review the existing body of knowledge on Green Manufacturing in the printing industry by identifying dominant research trends, examining key implementation challenges, and proposing a future-oriented research and policy roadmap. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, synthesizing 35 peer-reviewed international journal articles published between 2014 and 2024 and indexed in major scientific databases. The findings reveal three dominant research streams: (1) innovation in sustainable raw materials, including plant-based inks and recycled or bio-based substrates; (2) process and energy efficiency improvements through digital printing technologies and waterless printing systems; and (3) the adoption of circular economy principles for waste reduction and resource recovery. Despite technological progress, implementation remains constrained by high initial investment costs, technical performance gaps of green materials, fragmented sustainability standards, and limited awareness among consumers and small and medium-sized enterprises (SMEs). Based on identified gaps, this paper proposes a future roadmap emphasizing locally sourced eco-materials, integration of AI and IoT for process optimization, development of globally harmonized sustainability standards, and circular economy–driven business models. By positioning Green Manufacturing as a …
subject: Articles
  topic: section
subject: Green Manufacturing
  topic: keywords
subject: Printing Industry
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Circular Economy
  topic: keywords
subject: Digital Printing
  topic: keywords
subject: Environmental Policy
  topic: keywords
creator: Rindi Antika Jubaedah
creator: Dianta Mustofa Kamal
rights: Copyright (c) 2026 Rindi Antika Jubaedah, Dianta Mustofa Kamal (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 1
ending page: 4
doi: 10.64123/ijss.v2.i1.1

Cost-Effectiveness Analysis of Immunosuppressant Drug Methylprednisolone at Gembleb Farma Trenggalek Pharmacy Service
type: item
description: This study aims to evaluate the cost-effectiveness of the immunosuppressant drug methylprednisolone at Gembleb Farma Pharmacy in Trenggalek, East Java, Indonesia. The research was conducted on May 30, 2025, using a descriptive quantitative approach supported by interviews with the responsible pharmacist. Data collection involved daily sales records of methylprednisolone and clinical response outcomes among patients. Each patient typically received five tablets per treatment, and the pharmacy recorded an average daily sale of 250 tablets. Therefore, it was estimated that approximately 50 patients were served per day. From those, 45 patients—equivalent to 90%—experienced favorable clinical responses to methylprednisolone therapy. The cost per tablet was IDR 500, resulting in a total daily cost of IDR 125,000. The calculated Cost-Effectiveness Ratio (CER) per day was IDR 2,777.78 per effectively treated patient. This value remained consistent when scaled to monthly (IDR 3,750,000 for 1,350 effective patients) and annual estimates (IDR 45,625,000 for 16,425 effective patients), yielding the same CER value of IDR 2,777.78. The findings indicate that methylprednisolone provides a stable and predictable cost-effectiveness profile in outpatient pharmacy settings. These results may support decision-making in therapeutic planning, particularly in community pharmacies that aim to deliver effective yet affordable immunosuppressive therapies. Additionally, this cost-efficiency aligns with the goals of rational drug use and sustainable pharmaceutical services at the primary healthcare level.
subject: Articles
  topic: section
subject: Cost-Effectiveness
  topic: keywords
subject: Methylprednisolone
  topic: keywords
subject: Pharmacy Services
  topic: keywords
subject: Economic Evaluation
  topic: keywords
subject: Immunosuppressant Therapy
  topic: keywords
creator: Fendy Prasetyawan
creator: Yuneka Saristiana
creator: Tsamrotul Ilmi
creator: Widhi Astutik
creator: Chandra Arifin
creator: Abd Rofiq
creator: Eka Hayati Rhomah
rights: Copyright (c) 2025 Fendy Prasetyawan, Yuneka Saristiana, Tsamrotul Ilmi, Widhi Astutik, Chandra Arifin, Abd Rofiq, Abd Rofiq, Eka Hayati Rhomah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 60
ending page: 66
doi: 10.64123/v9v9ke75

The Role of Organizational Culture in Tackling Stunting in Indonesia
type: item
description: This article examines the application of the Cultural Approach to Organizations in addressing stunting cases in Indonesia, focusing on five regions with high prevalence: East Nusa Tenggara, West Sulawesi, Papua, West Papua, and Central Kalimantan. Using a qualitative method that integrates literature review, field observations, and interviews reported in prior studies, the research identifies how local cultural beliefs, traditional rituals, and social norms significantly shape child nutrition and health practices. The findings reveal that early introduction of solid foods, gender-based decision-making, and symbolic food rituals often conflict with recommended health guidelines, contributing to persistent stunting. The study highlights the need for culturally grounded interventions, recommending strategies such as community-based education, involvement of religious and community leaders, culturally adapted nutrition programs, improved healthcare logistics, and multisectoral collaboration. By aligning health initiatives with local cultural systems—including shared meanings, symbols, stories, and rituals—interventions are more likely to be accepted and sustained by local communities. This article contributes both theoretically to the development of the Cultural Approach in public health contexts and practically to policy design for culturally appropriate stunting prevention programs. The study recommends a strategic, inclusive framework to reduce stunting rates by integrating cultural understanding into public health communication and implementation.
subject: Articles
  topic: section
subject: Cultural Approach to Organizations
  topic: keywords
subject: stunting
  topic: keywords
subject: local culture
  topic: keywords
subject: cultural intervention
  topic: keywords
subject: Indonesia
  topic: keywords
creator: Isa Mulatif
creator: Des Hanafi
rights: Copyright (c) 2025 Isa Mulatif, Des Hanafi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 54
ending page: 59
doi: 10.64123/ijss.v1.i2.4

Innovative Collaboration: The Ideal Path to Solving Global Environmental and Social Challenges
type: item
description: Global environmental and social issues such as climate change, pollution, and poverty remain persistent due to fragmented solutions and limited collaboration. This study aims to explore an ideal framework that integrates innovation with scientific and community-based collaboration to address these pressing challenges. A qualitative descriptive method was employed, utilizing literature review and case analysis of successful sustainability initiatives from different countries. The findings reveal that combining environmentally friendly technologies with active stakeholder collaboration—ranging from scientists to local communities—can produce scalable and sustainable solutions. Case studies highlight the success of renewable energy adoption, community-driven waste management, and reforestation efforts supported by digital platforms and policy integration. Discussions emphasize that while funding and political support are major barriers, leveraging global cooperation and inclusive education can enhance solution uptake. The study recommends fostering inclusive innovation ecosystems, strengthening international networks, and embedding sustainability principles in local development agendas. These efforts are essential to ensure that technological advancements are not only accessible but also culturally and socially embedded to achieve long-term global impact.
subject: Articles
  topic: section
subject: innovation
  topic: keywords
subject: collaboration
  topic: keywords
subject: sustainability
  topic: keywords
subject: climate change
  topic: keywords
subject: global development
  topic: keywords
creator: Harsh Moralikrushna Panchal
rights: Copyright (c) 2025 Harsh Moralikrushna Panchal (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 50
ending page: 53
doi: 10.64123/ijss.v1.i2.3

Sustainable Development through Youth Innovation: A Case for Scientific Collaboration in Addressing Climate Challenges in West Africa
type: item
description: West Africa faces escalating climate challenges that threaten socio-economic stability and ecological balance. Traditional mitigation strategies have largely excluded the youth, despite their increasing engagement and innovative capacities. This study explores the potential of youth-led climate initiatives in Sierra Leone, Ghana, and Nigeria, emphasizing the role of scientific collaboration in enhancing their impact. Using a qualitative approach with secondary data from 2020–2024, the research applies thematic analysis framed by the Innovation Ecosystem Model and the co-creation concept within the SDG framework (SDG 13 and SDG 17). Findings show that youth innovations—such as renewable energy projects, climate-smart agriculture, and digital tools—gain greater legitimacy, scale, and policy relevance when connected with academic and institutional partners. However, barriers persist, including limited funding, weak infrastructure, and marginalization in formal governance. The study recommends institutionalizing youth-science partnerships, establishing climate innovation grants, integrating youth in national adaptation plans, enhancing digital infrastructure, and supporting gender-responsive innovation. Strengthening these frameworks is vital to harnessing West Africa’s demographic potential and ensuring sustainable, climate-resilient development.
subject: Articles
  topic: section
subject: Youth Innovation
  topic: keywords
subject: Scientific Collaboration
  topic: keywords
subject: Climate Resilience
  topic: keywords
subject: Sustainable Development Goals (SDGs)
  topic: keywords
subject: West Africa
  topic: keywords
creator: Thomas Sheku Marah
rights: Copyright (c) 2025 Thomas Sheku Marah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 44
ending page: 49
doi: 10.64123/ijss.v1.i2.2

The Influence of Digital Competency on Teachers’ Functional Skills: Communication, Time Management, and Problem-Solving on Islamic teachers’ functional skills in southern, Pakistan
type: item
description: The increasing integration of digital tools in education necessitates teachers’ proficiency in digital competency to enhance their functional skills, particularly in communication, time management, and problem-solving. This study investigates the influence of digital competency on the functional skills of Islamic Studies teachers in Southern Pakistan. Using a quantitative approach, data were collected from 450 secondary school teachers via structured questionnaires. Descriptive statistics and multiple linear regression analyses were conducted using SPSS to examine relationships among variables. Results revealed a significant positive correlation between digital competency and communication and time management skills, while the impact on problem-solving was present but less pronounced. Informal digital learning and AI tools were also found to moderate and strengthen these relationships. Teachers with higher digital proficiency demonstrated improved classroom and administrative performance. The study underscores the need for targeted professional development and adequate digital infrastructure to support teachers in under-resourced regions. It is recommended that institutions invest in training, peer mentoring, and access to technology to enhance teachers’ capacity in leveraging digital tools for functional effectiveness. These findings provide critical insights for policymakers and education stakeholders aiming to foster teacher readiness in digitally evolving educational environments.
subject: Articles
  topic: section
subject: Digital competency_1
  topic: keywords
subject: functional skills_2
  topic: keywords
subject: communication_3
  topic: keywords
subject: time management_3
  topic: keywords
subject: problem-solving_4
  topic: keywords
subject: Islamic teachers_5
  topic: keywords
subject: Critical thinking_6
  topic: keywords
creator: Muhammad Kashif Majeed
creator: Tunku Badariah Binti Ahmad
rights: Copyright (c) 2025 Muhammad Kashif Majeed, Tunku Badariah Binti Ahmad (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 37
ending page: 43
doi: 10.64123/ijss.v1.i2.1

Accounting Standards Reporting in Digital Technologies Exploring Benefits Challenges and Potential Risks
type: item
description: In today’s era of the Fourth Industrial Revolution, digital technologies have become essential in the field of accounting. These technological advancements are reshaping all business sectors, including accounting, with both positive and negative consequences. The rapid adoption of digital tools is challenging accounting professionals and recent graduates to acquire new digital competencies. However, despite the growing presence of these technologies, there remains a gap in understanding their overall impact on accounting practices. This study provides a critical analysis of the role digital technologies play in accounting and reporting, emphasizing their benefits, limitations, and associated risks. Employing a systematic literature review alongside an inductive approach and thematic analysis, the research reveals that, although issues such as inadequate data governance, cybersecurity threats, and privacy concerns persist, digital technologies significantly enhance accounting by enabling real-time data access, automating routine tasks, facilitating data visualization, supporting big data analytics, reducing errors, and improving operational efficiency. Ultimately, these technologies are revolutionizing accounting processes by increasing both effectiveness and productivity. The study advocates for accounting professionals, practitioners, and policymakers to prioritize investment in emerging digital innovations.
subject: Articles
  topic: section
subject: Accounting practices
  topic: keywords
subject: digital technologies
  topic: keywords
subject: benefits
  topic: keywords
subject: limitations
  topic: keywords
subject: risks
  topic: keywords
creator: Abalaka James Nda
creator: Lukman Ojedele Lawal
creator: Sulaiman Taiwo Hassan
rights: Copyright (c) 2025 Abalaka James Nda, Lukman Ojedele Lawal, Sulaiman Taiwo Hassan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 27
ending page: 36
doi: 10.64123/ijss.v1.i1.5

The Role of Halal Certification Policy in Strengthening Legal Status and Empowering Culinary MSMEs in Indonesia
type: item
description: This study aims to assess the contribution of halal certification policy in strengthening the legal status of Micro, Small, and Medium Enterprises (MSMEs), particularly in the culinary sector in Indonesia. Since the enactment of Law No. 33 of 2014 concerning Halal Product Assurance, halal certification has not only become a legal obligation but also serves as a strategic instrument to support the formalization of MSMEs. This research adopts a descriptive qualitative approach through literature review by analyzing various secondary sources such as academic journals, government regulations, and documents related to halal certification and MSME legality. The findings indicate that halal certification policy acts as a key driver in the legalization process of culinary MSMEs, whereby business actors are encouraged to complete other legal documents such as the Business Identification Number (NIB), Home Industry Food Permit (PIRT), and product distribution permits when applying for halal certification. Halal certification provides positive impacts including enhanced product reputation, improved market access, and increased opportunities to obtain formal financing. The Free Halal Certification Program (SEHATI) has proven effective in reducing bureaucratic and financial barriers faced by MSMEs. In conclusion, halal certification has transformed into a strategic asset that not only ensures product compliance with halal standards but also reinforces legal legitimacy and enhances the competitiveness of MSMEs at both national and international levels.
subject: Articles
  topic: section
subject: halal certification
  topic: keywords
subject: MSME legality
  topic: keywords
subject: public policy
  topic: keywords
subject: culinary sector
  topic: keywords
subject: business formalization
  topic: keywords
creator: Dwi Yanti Octaviani
creator: Abdur Rohman
rights: Copyright (c) 2025 Dwi Yanti Octaviani, Abdurrahman (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 22
ending page: 26
doi: 10.64123/ijss.v1.i1.4

Transforming the Ledger through the Evolving Role of Artificial Intelligence in the Accounting Profession
type: item
description: This concept paper explores how artificial intelligence (AI) is transforming the accounting profession. By conducting a thorough review of relevant literature, the study analyzes the multifaceted effects of AI technologies, particularly how they are reshaping the traditional functions and expectations of accountants. The findings identify three core areas of impact: One, the automation of repetitive tasks, such as data entry, validation, and transaction processing; Two, the advancement of analytical capabilities through tools like predictive analytics and decision-making support systems; and Three, the evolution of professional roles, emphasizing increased efficiency, scalability, and a shift toward more strategic, value-driven activities. These developments suggest a profession in transition—one where embracing AI is essential for staying relevant and leveraging its full potential to enhance productivity and insight.
subject: Articles
  topic: section
subject: Artificial intelligence
  topic: keywords
subject: automation
  topic: keywords
subject: accounting transformation
  topic: keywords
subject: data analytics
  topic: keywords
subject: scalability
  topic: keywords
subject: fraud detection
  topic: keywords
creator: Iyere Samuel Iheonkhan
creator: Sulaiman Taiwo Hassan
rights: Copyright (c) 2025 Iyere Samuel Iheonkhan, Sulaiman Taiwo Hassan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 15
ending page: 21
doi: 10.64123/ijss.v1.i1.3

Harnessing Topic Modeling to Investigate the Intersection of Accounting and Artificial Intelligence through Systematic Literature Mapping
type: item
description: Previous research has often suggested that various accounting functions could be replaced by Artificial Intelligence (AI) and related technologies. However, more recent studies increasingly recognize AI's potential to enhance value within accounting practices and organizations. Scholars and experts have called for more extensive research into the relationship between accounting and AI, emphasizing the importance of adopting a multidisciplinary approach in this field. This paper employs topic modeling, specifically Latent Dirichlet Allocation (LDA), to systematically analyze the existing literature on AI and associated technologies within accounting. By applying LDA to the abstracts of 930 peer-reviewed articles from diverse academic fields published between 1990 and 2023, the study identifies key themes and trends in the discourse around accounting and AI. The results indicate that previous literature reviews using conventional methods may have overlooked important aspects of this rapidly evolving area. The analysis reveals eleven distinct topic clusters that together form a detailed map of the current research landscape. These findings not only broaden understanding of accounting and AI scholarship but also offer a structured framework for guiding future investigations. Additionally, this research represents one of the pioneering uses of probabilistic topic modeling techniques within the accounting literature.
subject: Articles
  topic: section
subject: Accounting
  topic: keywords
subject: Accountant
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Topic Modelling
  topic: keywords
subject: Latent Dirichlet Allocation
  topic: keywords
creator: Ahmed Abubakar Zik-Rullahi
creator: Abdullahi Ya'u Usman
creator: Sulaiman Taiwo Hassan
rights: Copyright (c) 2025 Ahmed Abubakar Zik-Rullahi, Abdullahi Ya'u Usman, Sulaiman Taiwo Hassan (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 7
ending page: 14
doi: 10.64123/ijss.v1.i1.2

A Review of the Impact of Artificial Intelligence on Traditional Accounting Practices and Financial Reporting
type: item
description: This study investigates the transformative effects of Artificial Intelligence (AI) on conventional accounting practices, focusing on its influence in reshaping financial reporting, auditing, and decision-making frameworks. Positioned within the context of rapid technological progression, the research traces the shift from traditional, manual accounting processes to advanced AI-enabled systems. The objective is to critically evaluate how AI adoption is redefining the accounting profession, identifying both the opportunities it offers and the challenges it poses. A systematic literature review and bibliometric analysis were conducted, drawing from peer-reviewed journals, case studies, and industry publications from the past ten years. This comprehensive methodology facilitates a deep understanding of AI’s role in accounting, particularly in enhancing accuracy, efficiency, and strategic capabilities within the field. Results indicate that AI significantly boosts the precision and speed of financial operations by automating repetitive tasks and providing predictive insights for more informed decision-making. Nonetheless, the implementation of AI faces several obstacles, including the demand for technically skilled professionals, concerns surrounding data security, high implementation costs, and organizational resistance to change. The study concludes by advocating for a measured and strategic approach to AI integration. Emphasis is placed on continuous professional development, ethical considerations, and adherence to regulatory standards. While the transition presents challenges, the potential of AI to transform accounting practices and drive innovation in the digital age is substantial.
subject: Articles
  topic: section
subject: Artificial Intelligence
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subject: Accounting Innovation
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subject: Financial Technology
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subject: Digital Transformation
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subject: Literature Review
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creator: Abdullahi Ya'u Usman
creator: Sulaiman Taiwo Hassan
creator: Abalaka James Nda
creator: Yusuf Adeyanju Yisau
rights: Copyright (c) 2025 Abdullahi Ya'u Usman, Sulaiman Taiwo Hassan, Abalaka James Nda, Yusuf Adeyanju Yisau (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 1
ending page: 6
doi: 10.64123/ijss.v1.i1.1