Small Business Accounting Management and Entrepreneurship Review

RETRACTED: Factors Affecting the Performance of MSEs with the Mediating Role of Institutional support Evidenced from Samara-Logia city Administration – Ethiopia

Abdu Kamil, Senapathy Marisennayya — Thu, 26 Feb 2026 00:00:00 +0000

The article entitled Factors Affecting the Performance of MSEs with the Mediating Role of Institutional support Evidenced from Samara-Logia city Administration – Ethiopia (published February 26, 2026) has been retracted from Vol. 8 No. 1 of 2026 Small Business Accounting Management and Entrepreneurship Review (SBAMER), at the online link https://dhsjournal.id/index.php/SBAMER/article/view/427, DOI: https://doi.org/10.61656/sbamer.v6i1.427.

The article was found to have been published in the The Electronic Journal of Business and Management (EJBM) vol.11.no.1 of 2026 (published March 1, 2026), at the online link https://ejbm.apu.edu.my/index.php/EJBM/article/view/31, DOI: https://doi.org/10.65136/ejbm.v11i1.31.

This retraction was made at the author's request via email dated June 2, 2026.

A retraction notice of the article can be found at https://dhsjournal.id/index.php/SBAMER/article/view/457

Pemanfaatan Kecerdasan Buatan Dalam Proses Akuntansi: Tinjauan Literatur Sistematis dengan PRISMA

Diah Hari Suryaningrum, Endah Susilowati, Sari Andayani — Wed, 25 Feb 2026 00:00:00 +0000

Purpose: This research aims to systematically identify, analyze, and synthesize scientific literature on the use of artificial intelligence in accounting. The primary focus is on how AI is used in various accounting processes and the extent to which this technology contributes to the development of modern accounting practices.

Method: The method used was a Systematic Literature Review (SLR) following the PRISMA guidelines. The selection process was conducted on articles from various trusted scientific databases, resulting in ten articles meeting the inclusion criteria for further analysis.

Findings: The study results show that AI has been widely applied in accounting journal automation, fraud detection, AI-based audits, and automated financial reporting. AI implementation has been shown to improve the efficiency, accuracy, and speed of accounting processes. However, the study also uncovered significant challenges, such as human resource resistance, the need for adequate technological infrastructure, and data security and privacy issues.

Implication: These findings confirm that the use of AI has the potential to transform accounting practices by delivering substantial performance improvements. However, the success of AI implementation depends heavily on an organization's readiness to overcome barriers related to human resources, technology, and ethical data use.

Originality: The uniqueness of this research lies in its systematic synthesis of existing literature, providing a comprehensive overview of the opportunities and challenges of utilizing AI in accounting. Thus, this research not only enriches academic discourse but also opens the door to further, more in-depth research on the integration of AI into accounting practice.

ABSTRAK

Tujuan: Penelitian ini bertujuan untuk mengidentifikasi, menganalisis, dan mensintesis literatur ilmiah mengenai pemanfaatan kecerdasan buatan dalam akuntansi secara sistematis. Fokus utama diarahkan pada bagaimana AI digunakan dalam berbagai proses akuntansi dan sejauh mana teknologi ini memberikan kontribusi terhadap perkembangan praktik akuntansi modern.

Metode: Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengikuti panduan PRISMA. Proses seleksi dilakukan terhadap artikel dari berbagai basis data ilmiah terpercaya, dan diperoleh sepuluh artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut.

Temuan: Hasil kajian menunjukkan bahwa AI telah diaplikasikan secara luas dalam otomasi jurnal akuntansi, deteksi kecurangan, audit berbasis AI, serta pelaporan keuangan otomatis. Implementasi AI terbukti meningkatkan efisiensi, akurasi, dan kecepatan proses akuntansi. Namun, penelitian juga mengungkap adanya tantangan yang signifikan, seperti resistensi sumber daya manusia, kebutuhan infrastruktur teknologi yang memadai, serta isu keamanan dan privasi data.

Implikasi: Temuan ini menegaskan bahwa pemanfaatan AI berpotensi mentransformasi praktik akuntansi dengan memberikan peningkatan kinerja yang substansial. Meski demikian, keberhasilan penerapan AI sangat bergantung pada kesiapan organisasi dalam mengatasi hambatan terkait sumber daya manusia, teknologi, dan etika penggunaan data.

Orisinalitas: Keaslian penelitian ini terletak pada penyajian sintesis sistematis atas literatur yang ada, sehingga memberikan gambaran komprehensif mengenai peluang dan tantangan pemanfaatan AI dalam akuntansi. Dengan demikian, penelitian ini tidak hanya memperkaya wacana akademik, tetapi juga membuka ruang bagi penelitian lanjutan yang lebih mendalam mengenai integrasi AI dalam praktik akuntansi.

Kata Kunci: kecerdasan buatan, akuntansi, PRISMA.

Financial Documentation Implementation in Batik Tulis MSMEs in Madura

Nur Ainiyah, Muslimin Muslimin — Sat, 28 Feb 2026 00:00:00 +0000

Purpose: Micro, small, and medium enterprises (MSMEs) play a vital role in Indonesia’s economic development, both regionally and nationally. Among them, the hand-drawn batik industry in Tanjung Bumi, Madura has shown notable growth, yet faces challenges in financial documentation. This study aims to explore the implementation of financial recording practices in batik MSMEs and assess entrepreneurs’ understanding of accounting principles.

Method: A qualitative approach was employed, focusing on batik entrepreneurs who attempt to apply financial documentation in their businesses. Data were collected through field observations and interviews, allowing for an in-depth understanding of how financial records are maintained and the extent of accounting knowledge among business owners.

Findings: The findings indicate that financial recording remains limited and largely informal, relying on the owners’ basic understanding rather than standardized accounting practices. Records are often kept only to monitor income or fulfill obligations related to loans and credit, reflecting a reactive rather than systematic approach to financial management.

Implications: These results highlight the need for financial literacy programs and support mechanisms to strengthen MSME sustainability. By focusing on the cultural and economic significance of batik enterprises, the study contributes original insights into the intersection of traditional industries and modern accounting practices, offering a foundation for future research and policy development.

Originality: By exploring the practical realities of financial recording in heritage enterprises, the study highlights the gap between traditional business practices and modern accounting requirements. This perspective contributes to the literature on MSMEs by emphasizing the importance of financial documentation in creative industries and opens opportunities for future research on how cultural enterprises can integrate accounting systems to support long-term sustainability.

RETRACTION NOTICE TO: Factors Affecting the Performance of MSEs with the Mediating Role of Institutional support Evidenced from Samara-Logia city Administration – Ethiopia

Abdu Kamil, Senapathy Marisennayya — Tue, 02 Jun 2026 00:00:00 +0000

This retraction was made at the author's request via email dated June 2, 2026.