Advances in Social Sciences Research Journal

Digital Transformation in Accounting Systems: Comparison between Service, Merchandising, and Manufacturing Company

Nasyiah Hasanah Purnomowati — 2026-02-05

The rapidly growing digital transformation is driving fundamental changes in the company's accounting system, especially through the integration of technologies such as ERP, cloud computing, IoT, and digital transaction platforms. This study aims to analyze the forms of digital transformation in the accounting system and compare the patterns of change that occur in three companies from different sectors, namely PT Telkom Indonesia (Persero) Tbk, PT Matahari Department Store Tbk, and PT Astra Otoparts Tbk. Using a qualitative approach through the analysis of the content of the annual report and sustainability for 2024, this study compiles data reduction, data display, and cross-case synthesis based on the Miles and Huberman framework to identify areas of digitalization, transformed processes, and their implications for accounting practices. The results of the study show that the three companies have a similar transformation pattern despite operating in different sectors, service, retail, and manufacturing The transformation takes place through the integration of digital systems, automation of accounting processes, digitization of transaction channels, strengthening digital governance, and improving human resource capabilities. The difference appears in the level of digital maturity, where PT Telkom Indonesia (Persero) Tbk and PT Astra Otoparts Tbk are at a high level of digitalization, while PT Matahari Department Store Tbk shows a medium level of digitalization. This research makes a theoretical contribution to understanding the mechanism of accounting transformation in the digital era and offers practical recommendations for companies to integrate technology, digital governance, and human resource competency development as a sustainable digital strategy

Employee Loyalty Analysis at PT Alove Bali IND Using a Structural Equation Modeling (SEM) Approach

Marita Dewi Ni Kadek — 2026-02-15

This study aims to analyze: 1) the influence of salary, work compensation, leadership and work environment on employee satisfaction, performance and loyalty at PT Alove Bali IND, 2) the influence of satisfaction on employee performance and loyalty, 3) the influence of performance on employee loyalty, 4) the role of employee satisfaction and performance in mediating salary, compensation, leadership and work environment on employee loyalty. The study was conducted at PT Alove Bali IND in Gianyar Regency, Bali Province, which is a company that produces liquid organic fertilizer made from aloe vera, which was carried out from August to October 2025. The research location was chosen because employee loyalty is high with the majority of employees having a length of service of over five years. Data collection techniques were carried out by interviews, observations and distributing questionnaires based on the census method to all 50 employees. Data were analyzed using the Structural Equation Modeling (SEM) method and analyzed with the Smart-PLS program version 4. The results of the study showed that: 1) a) Salary does not have a significant influence on employee satisfaction, performance and loyalty, b) Work compensation has a significant influence on employee satisfaction and loyalty, c) Leadership has a significant influence on satisfaction, d) Work environment has a significant influence on employee performance and loyalty; 2) Satisfaction has a significant influence on performance; 3) Performance has a significant influence on loyalty; and 4) The results of the indirect effect test show that job satisfaction does not function as a significant mediator, both on performance and loyalty, while employee performance is a significant mediator in mediating the influence of the work environment on loyalty. It is recommended that PT Alove Bali IND maintain employee loyalty through work compensation, leadership and work environment and pay attention to employee salaries in company management so that it is expected to increase employee satisfaction.

Effects of Parental Involvement Via Fitness Application on Psychosocial Factors among Overweight and Obese Adolescents in China: A Pilot Study

Tianjiao Hai — 2026-02-09

Background: The rising prevalence of overweight and obesity among adolescents poses significant public health challenges, with notable psychosocial consequences such as reduced self-esteem, self-efficacy, and social identity. Parental involvement is recognized as a key factor influencing adolescent health behaviors, yet evidence on technology-mediated family interventions remains limited, particularly in urban Chinese contexts. Objective: This pilot study aimed to examine the effects of a parental involvement fitness application (PIFA) intervention on psychosocial outcomes—self-esteem (SES), self-efficacy (SEF), and social identity (SI)—among overweight and obese adolescents in China. Methods: A two-week cluster-randomized controlled trial was conducted with 28 junior high school students (aged 12–15) in Jiaozuo City, Henan Province. Participants were randomized at the school level into two groups: the PIFA group (parent-child co-activity via fitness app) and the Individual Fitness App (IFA) group. Psychosocial outcomes were assessed using validated scales at baseline and post-intervention. Data were analyzed using generalized estimating equations (GEE) and effect size calculations. Results: The PIFA group showed significantly greater improvements in SES and SEF compared to the IFA group, with large effect sizes (SES: d=0.85; SEF: d=1.23). Significant group-by-time interactions were observed for both outcomes (p<0.001). Although both groups demonstrated improvements in SI, between-group differences did not reach statistical significance (p=0.085), with moderate effect sizes observed in the PIFA group (d=0.56). Conclusion: Parental involvement through a fitness application appears to enhance self-esteem and self-efficacy among overweight and obese adolescents more effectively than individual app use alone. The findings underscore the value of integrating family-based, technology-supported strategies into adolescent obesity interventions. Future studies should address limitations related to sample size, measurement methods, and intervention duration to further validate and optimize such approaches.

Resisting in Silence: Coping with Gender-Based Violence among Internally Displaced Persons in Cameroon

Julien Ngum Che — 2026-02-07

The phenomenon of Gender-Based Violence (GBV) remains a significant problem in zones of conflict, particularly among Internally Displaced Persons (IDPs). Survivors of GBV in Cameroon experience continuous sexual, physical, emotional, and economic violence perpetrated by husbands, armed men, community members, and at times, by humanitarian workers. This study aims to understand the coping strategies of these survivors, which, in most GBV studies, are rarely the focus of attention. The study aims to answer the following three questions: which coping strategies are adopted by Internally Displaced Survivors of GBV in Tiko Sub-Division, Cameroon? How do gender, religion, social support networks, and other relevant factors influence these choices? How do the survivors themselves assess the impact of the coping strategies adopted? A mixed-methods approach that integrates quantitative and qualitative data was employed in this study. One hundred IDP survivors of GBV participated in the study, comprising 76 women and 24 men, through quantitative surveys and qualitative in-depth interviews. The study was guided and analyzed through the Feminist Theory, the Social Ecological Model, and the Power and Control Wheel, which explains the causes of GBV and the power relations involved. These insights assist us in understanding the impact of harmful customs, pervasive gender discrimination, inadequate protective measures, and prevailing conflicts on the risks and experiences of GBV. The results emphasize the lack of more comprehensive support systems centered on the survivor.

ICTs and New Scenarios for Diversity

José Manuel Salum Tomé — 2026-02-15

Research is a process aimed at seeking new knowledge, in this case, it will try to find alternative ways in the field of new technologies that support special educational needs. Society demands these technological contributions to solve problems and allow man to work with greater ergonomics; The school, a social institution, also requires these resources so that all students can build a functional and meaningful teaching-learning process. The Educational System proposes an education that meets the educational needs of all students; and from these pages it is intended that new technologies be a means of support that addresses diversity.

The Symmetric and Asymmetric Effects of Governance on Natural Resources Dependence in GCC Countries

Ali Ayad Hasan Alrubaye — 2026-02-13

The current study examined the symmetric and asymmetric effects of governance quality on natural resource dependence in the Gulf Cooperation Council (GCC) countries from 1996 to 2023. Governance quality was measured using a composite index derived from the Worldwide Governance Indicators, recording institutional effectiveness, regulatory quality, and control of corruption. The analysis applied the Pooled Mean Group (PMG) and Dynamic Common Correlated Effects (DCCE) estimators using panel data techniques to identify long-term relationships while accounting for heterogeneity and cross-sectional dependence. Furthermore, a Nonlinear Autoregressive Distributed Lag (NARDL) model was employed to document asymmetric dynamics. The results revealed that improvements in governance generate statistically significant and economically meaningful reductions, depending on natural resource rents, by strengthening institutional capacity and supporting economic diversification. Conversely, population growth, inflation, and exchange rate volatility raise natural resource dependence by intensifying fiscal pressures and macroeconomic instability, while economic growth consistently mitigates reliance. Therefore, governance improvements yield stronger and more persistent reductions in resource dependence than those associated with governance deterioration, emphasising the importance of sustained institutional reform and macroeconomic stability for GCC diversification strategies