Fransisca Hanita Rusgowanto, S.Kom., M.Ak., CAPE.,CADE., Cert.DA.

Fransisca Hanita Rusgowanto is an academic and researcher in the field of accounting, with expertise in accounting information systems, management accounting, and financial accounting. Affiliated with Bina Nusantara University, she has developed a growing academic profile supported by publications indexed in national and international databases, as well as an increasing citation record reflecting her contribution to contemporary accounting research. 

Her research interests are centered on the intersection of accounting and digital transformation, particularly in the application of emerging technologies such as big data and artificial intelligence in accounting practices. She has contributed to scholarly work examining how big data analytics enhances business decision-making, enabling organizations to generate actionable insights, improve operational efficiency, and respond effectively to dynamic market environments. 

In addition, her research explores the implications of artificial intelligence on the accounting profession, including the challenges and opportunities associated with technological adoption in accounting processes. Her work highlights the evolving role of accountants in a technology-driven environment and emphasizes the need for adaptive competencies in response to digital disruption. 

Fransisca Hanita Rusgowanto also contributes to research in financial reporting and auditing, including studies on fraudulent financial statement detection using analytical models such as Beneish M-Score and financial ratio analysis. These contributions demonstrate her interest in strengthening financial transparency and improving the reliability of accounting information through analytical and data-driven approaches. 

Furthermore, her research extends to sustainability and corporate governance, including studies on stakeholder pressure, financial performance, and sustainability reporting, as well as the role of integrated governance in enhancing sustainability performance. These works position her within the broader discourse on ESG and sustainable business practices. 

Beyond journal publications, she has also contributed to academic literature through authorship in reference books such as Accounting Digital, Management Accounting in the Digital Era, basic concepts and practices of accounting, Information System Business, Information System Enterprise, Information System Concept, Mental Accounting and Financial Behavior, Introduction To Enterprise Resource Planning which discusses the role of digital technology in supporting managerial decision-making, planning, and performance evaluation. This contribution reflects her active involvement in knowledge dissemination and the development of accounting education in the digital age. 

With a multidisciplinary research orientation, Fransisca Hanita Rusgowanto continues to develop her academic work at the intersection of accounting, digital innovation, and sustainability. Her approach combines empirical analysis with practical relevance, aiming to contribute to the advancement of accounting knowledge and to support organizations in navigating the challenges of an increasingly digital and data-driven economic environment. 

DEGREE 

• Doctor of Economic , Majoring in Accounting Satisfying Graduation Trisakti University, Indonesia (2025). 

• Master of Accounting, Majoring in Auditing, Satisfying Graduation, Tarumanagara University, Indonesia (2011). 

• Bachelor Degree, Majoring in Information System, Computerized Accounting, BINUS University, Indonesia (2007).

KEY RESEARCH AREAS 

• Artificial Intelligence & Digital Transformation in Accounting 

• Sustainability, ESG & Green Accounting 

• Auditing, Fraud Detection & Financial Reporting 

• Financial Technology (FinTech), Green Finance 

• Corporate Integrated Governance & Financial Performance 

• MSMEs & Digital Economy 

• Accounting Information System and Internal Control