Digital Water Accounting: A Comprehensive Research Report
DOI:
https://doi.org/10.35145/icobima.v2i1.4377Keywords:
Digital Water Accounting, Water Resource Management, Real-time Data, Efficiency, Data SecurityAbstract
Water accounting is essential for effective water resource management, involving systematic measurement, reporting, and verification. Traditional methods face limitations in accuracy, timeliness, and accessibility. Digital technologies have led to the emergence of digital water accounting systems, which offer more efficient, accurate, and real-time data management solutions. This research analyses the development, implementation, and impacts of these systems, evaluating their effectiveness and identifying associated benefits and challenges. A mixed-methods approach was employed, combining quantitative data from existing digital water accounting systems with qualitative interviews of water resource managers, technology providers, and policymakers. The study found that digital water accounting systems significantly improve water management through real-time data collection and automated reporting, enhancing accuracy and timeliness. They optimize water usage, reduce wastage, and improve allocation efficiency. However, challenges such as high costs, the need for technical expertise, and data security concerns remain. Digital water accounting advances water resource management by providing real-time, accurate, and accessible data, enhancing decision-making, efficiency, and stakeholder collaboration. To fully realize their potential, the study recommends investing in technology, establishing training programs, developing supportive policy frameworks, implementing robust data security measures, and fostering stakeholder collaboration and data sharing.
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References
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Chandra, T., Renaldo, N., Chandra, S., & Ng, M. (2024). Blue Management Accounting: Water Footprint, Cost, Efficiency, and Internal Control at WKP Corporation Headquarters. Journal of Environmental Accounting and Management, 12(2), 185–200. https://doi.org/10.5890/JEAM.2024.06.006
Chen, J., & Gustientiedina, G. (2024). Implementation of Fuzzy Expert System to Detect Parkinson’s Disease Based on Mobile. Journal of Applied Business and Technology, 5(2), 72–81. https://doi.org/10.35145/jabt.v5i2.145
Effendy, C., & Gusrianty, G. (2024). Application of Round Robin in Scheduling in Web-Based Wedding Organizers. Journal of Applied Business and Technology, 5(2), 90–95. https://doi.org/https://doi.org/10.35145/jabt.v5i2.150
Goh, M., Wijaya, E., Junaedi, A. T., & Hocky, A. (2022). Customer Interest in Using Mandiri M-Banking: Can Ease of Use, Trust, Information Technology Readiness, and Social Factors Affect It? International Conference on Business Management and Accounting (ICOBIMA), 1(1), 143–153.
Holyoak, J. L. T., Pisaniello, J., Buss, P., & Wiersma, B. (2019). Water productivity accounting in Australian agriculture: The need for cost-informed decision-making. Outlook on Agriculture, 49(2), 172–184. https://doi.org/10.1177/0030727019879938
Irawan, E. (2023). Literature Review: Marketing Management Innovation for Village Small and Medium Enterprises through Social Customer Relationship Management, Digitalization and Technology Guidance Assistance. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 1–8. https://doi.org/https://doi.org/10.35145/icobima.v2i1.3831
Junaedi, A. T., Renaldo, N., Yovita, I., Augustine, Y., & Veronica, K. (2023). Uncovering the Path to Successful Digital Performance through Digital Technology and Digital Culture as Moderation. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 71–81. https://doi.org/https://doi.org/10.35145/icobima.v2i1.3959
Nazara, E. M., & Nasien, D. (2024). Employee Attendance System Using Rapid Application Development Method Based on Location Based Service. Journal of Applied Business and Technology, 5(2), 96–104. https://doi.org/https://doi.org/10.35145/jabt.v5i2.148
Nyoto, Effendi, I., & Renaldo, N. (2023). SWOT Analysis of Potential Regional Original Income and Development of Bakar Tongkang Bagansiapiapi Cultural Tourism. Jurnal Manajemen Industri Dan Logistik, 07, 299–308. https://doi.org/10.30988/jmil.v7i1.1344
Nyoto, R. L. V., Nyoto, & Renaldo, N. (2024). Information Technology Advancements for A Digital Economy. Informatica and Digital Insight Journal, 1(1), 1–7. https://doi.org/https://doi.org/10.61230/informatica.v1i1.67
Purwati, A. A., Hamzah, Z., Hamzah, M. L., & Deli, M. M. (2023). Digital and Entrepreneurial Literacy in Increasing Students’ Entrepreneurial Interest in the Technological Era. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 34–43. https://doi.org/https://doi.org/10.35145/icobima.v2i1.3498
Renaldo, N., Putra, R., Suhardjo, Suyono, & Putri, I. Y. (2022). Strategi Menurunkan Turnover Intention Akuntan Pada Kantor Jasa Akuntansi Pekanbaru Tahun 2021. Jurnal Aplikasi Bisnis Dan Manajemen, 8(2), 588–600. https://doi.org/10.17358/jabm.8.2.588
Renaldo, N., Sudarno, S., Hutahuruk, M. B., Suyono, & Suhardjo. (2021). Internal Control System Analysis on Accounts Receivable in E-RN Trading Business. The Accounting Journal of Binaniaga, 6(2), 81–92. https://doi.org/10.33062/ajb.v5i2.382
Renaldo, N., Suhardjo, Putri, I. Y., Sevendy, T., & Juventia, J. (2021). Penilaian Harga Saham Berbasis Web pada Perusahaan Sektor Aneka Industri Tahun 2020. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 6(1), 91–102. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/article/view/1309/711
Romano, G., Molinos-Senante, M., & Guerrini, A. (2017). Water utility efficiency assessment in Italy by accounting for service quality: An empirical investigation. Utilities Policy. https://www.sciencedirect.com/science/article/pii/S0957178716302041
Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
Sevendy, T., Suhardjo, S., Renaldo, N., Remy, A., & Meyer, K. (2023). Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance. Interconnection: An Economic Perspective Horizon, 1(3), 163–170. http://firstcierapublisher.com/index.php/interconnection/article/view/53
Suhardjo, S., Renaldo, N., Sevendy, T., Yladbla, D., Udab, R. N., & Ukanahseil, N. (2023). Accounting Skills, Digital Literacy, and Human Literacy on Work Readiness of Prospective Accountants in Digital Technology Disruption Era. Reflection: Education and Pedagogical Insights, 1(3), 106–115. http://firstcierapublisher.com/index.php/reflection/article/view/48
Susanti, W., Nasution, T., Tendra, G., Simeru, A., & Yuliendi, R. R. (2024). Assessing Students’ Critical Thinking Skills in Terms of Cognitive Style: A Study of the Application of the Inquiry Collaborative Based V-Lab Model in Programming Courses. Journal of Applied Business and Technology, 5(2), 67–71. https://doi.org/10.35145/jabt.v5i2.165
Tingey-Holyoak, J., & Pisaniello, J. D. (2019). Water accounting knowledge pathways. Pacific Accounting Review, 31(2), 258–274. https://doi.org/10.1108/PAR-01-2018-0004
Wati, Y., Irman, M., Suharti, Suyono, & Renaldo, N. (2023). CSR, Good Corporate Governance, Corporate Value: Moderation of Financial Performance. Jurnal Akuntansi Keuangan Dan Bisnis, 16(2), 353–362. https://doi.org/10.35143/jakb.v16i2.6064
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Published
2023-11-25
