Prof. Toto Rusmanto, M.Comm, Ph.D., CAPM., CMA

Toto Rusmanto is an academic and researcher in the field of accounting and auditing, affiliated with Universitas Bina Nusantara. His research expertise encompasses accounting, finance, and sharia accounting, with a strong emphasis on the integration of digital transformation, artificial intelligence, and big data analytics into contemporary financial practices. 

His scholarly work reflects a sustained contribution to technology-driven accounting and finance, particularly in areas such as digital transformation, financial performance, corporate governance, and fintech adoption. His recent publications explore topics including the mediating role of digital transformation in firm performance, artificial intelligence adoption in robo-advisory investment platforms, and the determinants of digital payment usage among MSMEs, highlighting his engagement with emerging financial technologies and data-driven systems. 

In addition, his research extends to sustainability and governance issues, including green innovation, corporate social responsibility (CSR), and ESG-related performance, as well as behavioral finance topics such as investor risk perception and decision-making. His interdisciplinary approach integrates accounting, finance, and digital innovation to address complex challenges in modern financial ecosystems. 

Toto Rusmanto has demonstrated strong academic productivity, with a substantial number of publications indexed in Scopus and Google Scholar, alongside a Google Scholar h-index of 10 and a Scopus h-index of 4, reflecting the impact and relevance of his research within the academic community. 

Beyond research, he is actively involved in academic leadership and community engagement activities, including serving as Editor-in-Chief of an academic journal and leading various community service programs related to financial literacy and accounting practices for micro, small, and medium enterprises (MSMEs). 

Through his academic and professional contributions, Toto Rusmanto continues to advance innovative, data-driven, and technology-oriented accounting and auditing practices, supporting the development of sustainable and digitally enabled financial systems in the era of Industry 4.0. 

DEGREE 

• Doctor of Philosophy, Majoring in Accounting, University of Wollongong, Australia, 2002

• Master of Commerce (Honours), Majoring in Accounting, University of Wollongong, Australia, 1998

• Sarjana Ekonomi, Majoring in Accounting, Best Graduated,  STIE Indonesia, Jakarta, 1993

KEY RESEARCH AREAS 

• Corporate Governance 

• Sustainability & ESG 

• Digital Transformation 

• Fintech 

• Artificial Intelligence in Finance 

• Digital Banking 

• Financial Literacy 

• Investment Behavior