Banking Accounting in the Digital Era Modern Concepts and Applications

Soares, Jaime and Borges, Duarte and Gusmão, Cristino and ., Parso and Lestari, Emi (2026) Banking Accounting in the Digital Era Modern Concepts and Applications. PT. Media Penerbit Indonesia, Royal Suite No. 6C, Jalan Sedap Malam IX, Sempakata Kecamatan Medan Selayang, Kota Medan. ISBN 978-6347-457-88-2

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Abstract

Banking Accounting in the Digital Era: Modern Concepts and Applications presents a comprehensive exploration of how digital transformation is reshaping accounting practices within the banking sector. This book examines the integration of traditional banking accounting principles with modern digital technologies, including core banking systems, financial technology (fintech), automation, data analytics, and real-time financial reporting. It highlights the evolving role of accounting in supporting transparency, regulatory compliance, risk management, and strategic decision-making in an increasingly complex and technology-driven financial environment. Through a balanced combination of conceptual discussion and practical application, the book addresses current challenges such as cybersecurity, digital transactions, electronic records, and regulatory adaptation. Designed for students, academics, banking professionals, and policymakers, this book serves as a valuable reference for understanding contemporary banking accounting practices and developing the competencies required to operate effectively in the digital era while maintaining accuracy, accountability, and financial integrity.

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