Publication Search

In the digital era, savings and loan cooperatives are required to manage their finances efficiently and accountably through the implementation of effective accounting information systems (AIS). AIS plays a crucial role in producing accurate, timely, and reliable financial reports. However, many cooperatives in Denpasar City continue to face challenges such as delayed reporting and low-quality financial information, despite having adopted information technology. This study aims to examine the influence of information technology sophistication, skills, and work experience on the effectiveness of accounting information systems. The sample consists of 98 cooperative employees who use accounting information systems in their work, selected using purposive sampling. Data were collected through questionnaires, and the analysis was conducted using multiple linear regression. The results of the study indicate that information technology sophistication, skills, and work experience have a significant positive effect on the effectiveness of accounting information systems. This research provides empirical evidence supporting the Technology Acceptance Model (TAM), which emphasizes two main factors influencing technology adoption: perceived ease of use and perceived usefulness. The findings are expected to contribute to cooperative management development and encourage improvements in human resource capacity and the use of technology to support better financial governance.  

This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs) through financial recording training and simple financial report making. Many MSME actors do not have a neat bookkeeping system, making it difficult to find out net income and access financing from financial institutions. Therefore, the introduction of simple accounting is a strategic step to encourage more professional and sustainable business management. This activity was carried out by a team of lecturers accompanied by students, with a participatory approach and based on direct practice. The training material includes basic understanding of accounting, recording daily transactions, preparing income statements, and simulating the use of financial statements for working capital submissions. Through this method, it is hoped that there will be an effective and applicable transfer of knowledge from academics to the public. The results of the activity showed that participants were able to understand the importance of financial recording and began to implement a simple bookkeeping system in their business operations. In addition, participants also showed increased confidence in compiling financial statements that can be used as supporting documents in applying for financing to cooperatives, banks, or other financial institutions. This activity not only provides practical benefits for MSME actors, but also strengthens the role of universities in community economic empowerment. In the future, similar activities can be developed with the integration of digital technology to support more efficient and accurate financial recording.

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.     

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

This study aims to determine the implementation of Value Added Tax reporting procedures using the Core Tax Administration System system at PT Alam Mulya. The method used is descriptive qualitative. This research was conducted through direct observation during internship activities at the Finance & Accounting Division of PT Alam Mulya. The results showed that the Core Tax Administration System  provides convenience in the creation and reporting of digital tax invoices, can improve reporting accuracy, and minimize tax administrative errors. In addition, the Coretax system helps supervision to be tighter and easier to access. There are also some obstacles that still need to be evaluated more deeply. But overall, the implementation of the Core Tax Administration System at PT Alam Mulya has a positive impact that helps the company's efficiency and compliance strategies in the context of tax administration.

This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system. The primary issue addressed is the effectiveness of internal control mechanisms in handling cash disbursements, particularly cash transactions that are susceptible to errors and fraud. A qualitative descriptive case-study approach was adopted, using the COSO Framework—including control environment, risk assessment, control activities, information & communication, and monitoring. Data were collected through direct observation, interviews, and internal document analysis. Findings indicate that PT Bernofarm has implemented segregation of duties, tiered authorizations, and effective use of ERP for recording and disbursing funds. Nonetheless, weaknesses were found regarding the timely submission of cash transaction receipts and delays in physical document reporting, which affect data accuracy. Consequently, strengthened reporting procedures and a more comprehensive digital archiving system are recommended. This research offers practical contributions to reinforcing digital-based cash disbursement accounting systems and highlights the importance of adaptive internal control in the context of cash transactions.

This research is motivated by the increasing complexity of the global and digital business environment, characterized by high uncertainty (VUCA). The role of management accountants has evolved, demanding new competencies to address the challenges of globalization, digital transformation, and sustainability issues. The purpose of this research is to examine the evolution of the management accountant's role in a VUCA environment, identify key required competencies, and formulate adaptive strategies. This research uses a literature review method to analyze various relevant academic sources. The findings indicate that management accountants require strong digital competencies, cross-cultural understanding, risk management skills, and a deep understanding of sustainability issues.  Recommended adaptive strategies include the development of training programs, increased inter-functional collaboration, and the adoption of data analytics technologies. The implications of this research for management accounting practitioners are the need for competency development and strategy adaptation to meet the challenges of a dynamic business environment.

Digitalization of transaction documents is a process of transferring transaction document media using a scanner. Digitalization of transaction documents is one of the supports for the efficiency of petty cash vouching procedures that have been implemented from 2025. The purpose of this research is to evaluate that implementation of transaction document digitization and assess the extent to which digitization is able to support the effectiveness of the petty cash vouching process. This research uses a descriptive qualitative method to obtain in-depth information about how the implementation of the digitization of petty cash transaction evidence. Interviews were conducted with 3 FAT (Finance, Accounting, Tax) staff. human resources, funds, machine tools, work methods, and document conditions are factors that support the implementation of digitization of transaction documents. In addition, in its implementation, there are still some obstacles that occur such as the absence of fixed procedures in digitizing proof of transactions, lack of human resources for the implementation of digitizing transaction documents, dependence on scanner devices, and systems that have not been integrated.

The development of digital technology and artificial intelligence (AI) has brought major changes in the world of accounting, both in terms of work processes and the professional competencies needed. This Community Service activity aims to improve the digital competence of Vocational High School (SMK) students in the field of accounting, especially in understanding and adopting the role of technology and AI wisely. The activity was carried out in the form of an educational seminar at SMK Al Fatah Banjarnegara involving 100 students majoring in Accounting. The material includes the transformation of the accounting profession due to digitalization, the introduction of AI-based accounting software, and the importance of data literacy and critical thinking skills. The results of the activity showed an increase in students' understanding of the role of AI in accounting, as well as the formation of a mindset that AI is a tool, not a substitute for the human profession. This activity has a positive impact on fostering digital awareness, readiness to adapt, and student learning motivation. Potential future development includes practical training and replication of similar activities in other vocational schools. With the right approach, vocational school students can be prepared to become a superior and relevant vocational workforce in the era of digital transformation.

This research investigates the implementation of stock opname procedures in the General Affair warehouse at PT Bernofarm Pharmaceutical Company, a major pharmaceutical manufacturer. The study responds to the problem of discrepancies in inventory data, which can disrupt operations due to inaccurate recording or delays in documentation. The objective is to analyze the effectiveness and structure of stock opname procedures in controlling non-productive inventory. A qualitative descriptive method was employed, utilizing observation and interviews with Accounting and General Affair warehouse staff to collect primary data. The findings reveal that stock opname at PT Bernofarm is conducted periodically through coordinated stages: scheduling, preparation of inventory data, physical inspection, data reconciliation, reporting, and inventory adjustment. The procedures are carried out collaboratively between the Accounting and General Affair divisions, with clearly defined responsibilities and documentation such as stock cards, credit memos, and goods receipts. Despite a difference in theoretical and practical implementation—where inventory recording is managed by warehouse staff rather than accounting—the presence of functional segregation and supervisory checks ensures effective internal control. The study concludes that a structured and consistent stock opname process improves data accuracy, minimizes discrepancies, and enhances accountability. This research is limited to non-productive inventory in a single company division, and further studies are suggested to explore digital solutions or comparative analyses across industries.

This study aims to understand how sustainable accounting practices can improve the transparency of reports related to environmental, social, and governance (ESG) aspects. This study uses a literature review method by examining 20 relevant previous studies. The discussion results indicate that sustainability accounting helps companies record and report financial and non-financial information transparently, thereby strengthening stakeholder trust and supporting decision-making. Additionally, digital technology enhances the effectiveness of ESG reporting, making it more accessible and accurate. Sustainability accounting is proven to be important not only for transparency but also for long-term business sustainability.

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.

This study aims to explore the role and impact of the development of digital payment systems, particularly the Quick Response Code Indonesian Standard (QRIS), on the financial management practices of out-of-town students in the 2024 cohort. Using a descriptive qualitative approach and data collected through open-ended questionnaires distributed to 50 students of the Accounting Study Program at UPI, the research examines sources and management of monthly funds, the influence of QRIS on consumptive behavior, the role of QRIS in daily transactions, the handling of unexpected expenses, and students' financial awareness. The results indicate that QRIS is widely used for daily spending transactions, especially for purchasing food and beverages, due to its practicality and convenience. However, the findings also suggest a tendency for increased consumptive behavior among students who use QRIS. Nonetheless, a small portion of students reported that QRIS facilitates easier control over spending through visibility of balances and transaction histories. This study highlights the importance of financial literacy alongside the adoption of digital payment technologies to optimize students' financial management.

Limited access to formal financing remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, despite their vital contribution to economic development. Among the key barriers are poor-quality financial reporting and the lack of digital accounting adoption, which hinder financial transparency and lender trust. This study aims to analyze the influence of financial reporting quality and the use of digital accounting technology on MSMEs’ access to financing from formal financial institutions. A quantitative explanatory research design was employed, involving 120 MSMEs in Banyumas Regency, Indonesia. Primary data were collected through structured questionnaires and analyzed using multiple linear regression after satisfying classical assumption tests. The results indicate that both financial reporting quality and digital accounting technology have significant positive effects on access to financing. Financial reporting quality exhibited a slightly stronger influence, confirming its role in reducing information asymmetry and signaling creditworthiness. The adoption of digital accounting tools, such as BukuKas and Accurate, improved financial documentation, auditability, and lender confidence. These findings underscore that internal financial practices are critical enablers of financial inclusion, especially in semi-urban contexts.The study concludes that enhancing the quality of financial reports and promoting digital accounting adoption are essential strategies for improving MSMEs’ access to external funding. The findings offer practical implications for policymakers and financial institutions while also contributing to the theoretical understanding of MSME financial behavior in the digital era.

The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.

MSMEs are a major component of a country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This study aims to determine the effect of financial literacy, digital payments, use of e-commerce and accounting information systems on the business performance of culinary MSMEs in the city of Semarang. The population of this study amounted to 98 culinary MSMEs, sampling using purposive sampling method with the criteria of using digital payments, using e-commerce and accounting information systems. The data was analyzed using multiple linear regression analysis with JASP software. The results of this study indicate that the variables of e-commerce usage and accounting information systems have a positive and significant impact on business performance, so that any increase in these variables will improve MSME business performance. The financial literacy variable has a positive and insignificant effect on business performance, so it is necessary to increase the financial literacy of business actors. Meanwhile, the digital payment variable has a negative and insignificant impact on business performance, indicating a lack of understanding of MSME actors and consumers of the use of digital payments.  

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

Fraud poses a significant threat to organizational integrity and public trust, especially within governmental institutions. This study explores the critical role of forensic accountants in uncovering fraud within the Audit Board of the Republic of Indonesia. Using a case study approach, the research examines the application of advanced forensic data analytics by forensic accountants. It highlights the essential skills and characteristics that make forensic accountants effective, as well as their contributions to enhancing internal controls and governance mechanisms. The study demonstrates the impact of forensic accounting on fraud detection, prevention, and deterrence. The findings emphasize the importance of integrating forensic accounting expertise within the Audit Board's operational framework to strengthen its capacity to combat financial fraud. It also identifies challenges faced by forensic accountants, such as technological limitations and cultural resistance, and suggests strategies to overcome these barriers. By shedding light on the role of forensic accountants in safeguarding public sector integrity, this research contributes to the growing knowledge on forensic accounting practices in Indonesia. The insights can inform policies and capacity-building initiatives aimed at improving the Audit Board’s fraud detection capabilities, ultimately fostering greater public trust and accountability.