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The use of artificial intelligence (AI) in forensic science has become an interesting topic and has brought tremendous progress in various fields, forensic science being one of them. With AI's ability to analyze large-scale data and detect patterns that are difficult for humans to see, this technology helps in speeding up investigations and increasing the accuracy of results. In the ever-growing digital era, the volume of data generated by organizations is increasingly large and complex. This creates significant challenges for forensic accountants in detecting and analyzing fraud and discrepancies in financial statements. AI offers innovative solutions with its ability to analyze large amounts of data, identify patterns, and detect anomalies at a speed and accuracy that far exceeds human capabilities.

The application of sharia accounting in business is becoming increasingly relevant along with the growth of the global sharia economy. Sharia accounting, which is based on the principles of fairness, transparency and fair sharing of risks, offers a unique approach to financial management. This research uses a qualitative method based on literature review to explore the challenges, prospects and solutions for implementing sharia accounting in modern business. The research results show that the main challenges include limited competent human resources, sharia accounting standards that are not yet uniform, digitalization which requires technological adaptation, and a lack of social and cultural acceptance. On the other hand, the prospect of sharia accounting has great potential in increasing stakeholder trust, expanding access to sharia markets, and strengthening the company's ethical image. To overcome these challenges, solutions are needed such as the development of comprehensive sharia accounting standards, increasing human resource competence, investment in supporting technology, transformation of conventional paradigms, and multilateral cooperation between government, academics and the business sector. This research provides strategic insight into how sharia accounting can be applied effectively to support ethical and sustainable business growth.

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

This research was conducted with the aim of determining the influence of soft skills, accounting expertise, and digital literacy on the job readiness of accounting students (a study on accounting students at State Universities in Bandar Lampung) both partially and simultaneously. The type of data used is primary data obtained through the distribution of questionnaires. The population in this study consists of accounting students from State Universities in Bandar Lampung, totaling 3,834 students. The sampling method in this study uses a non-probability sampling method, specifically the purposive sampling technique, and obtained a sample of 110 respondents. The data analysis method used is multiple linear regression analysis using the SPSS Ver.27 testing tool. The research results show that partially, soft skills, accounting expertise, and digital literacy have a positive impact on the job readiness of accounting students.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.  

Computer-based Accounting Information Systems (AIS) have become a vital element in managing organizational finances in the digital era. To explore the role and benefits of computer-based AIS in increasing efficiency, accuracy and transparency of financial reports. By integrating information technology in the accounting process, AIS enables real-time data collection, processing and analysis, thereby supporting faster and data-based decision making, while also identifying challenges faced in implementing AIS, such as user training needs and issues. data security. That computer-based AIS not only speeds up transaction recording and information management, but also increases collaboration between departments and allows for more accurate and timely reporting. Therefore, computer-based AIS has proven to be an important strategic tool for organizations to improve financial performance and competitiveness in increasingly competitive markets.

Manual jimpitan financial management in RT 03 RW 01 Ngaresrejo Village, Sidoarjo Regency faces problems of inaccurate recording and lack of transparency to residents. The purpose of this community service is to improve the efficiency and transparency of jimpitan financial management through training and implementation of a digital accounting recording system. The method used is the Asset-Based Community Development (ABCD) method and includes several stages such as identifying needs, preparing training materials, implementing workshops, and direct assistance in using the system. The results of this program show that RT administrators can use the digital system well, increasing the accuracy and transparency of financial reports. The main contribution of this program is the application of digital technology in community financial management, which has the potential to be a model for other RTs. This innovation not only simplifies the administrative process but also strengthens community trust in fund management.

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

The current research aims to measure the impact of applying digital transformation represented by (technologies, digitization of operations, databases, human cadres) on the effectiveness of accounting information represented by (appropriateness of accounting information, and reliability of accounting information), among a sample of employees in private banks in Baghdad Governorate, with a strength of (183) employees. In order to achieve the research objective, the questionnaire was adopted to collect data related to the research variables, and the descriptive analytical approach was adopted in the research and then analyzed by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient), and the results were reached using statistical programs such as (SPSS.V.29) and (Amos.V.26) to analyze the data to reach the conclusions, the most prominent of which was that digital transformation contributes to completing routine operations, reducing the time required to complete tasks, increasing accuracy in operations, and reducing human errors through the use of digital systems.

Financial literacy training based on Financial Management through Accounting at SMK Karmel is an important aspect in preparing students to face the challenges of the business world in the digital era. Based on qualitative research through observation, interviews, and documentation studies, this training has proven to have a positive impact on improving students' financial literacy knowledge and skills. They gain an understanding of the concept of Financial Management through Accounting, online marketing strategies, financial management, and product innovation. In addition, this training teaches the use of digital platforms to market products, build brand awareness, and measure the effectiveness of marketing campaigns. On the other hand, this training also succeeded in developing proactive, creative, innovative, and adaptive attitudes that are needed in the dynamic modern business world. Students are equipped with the ability to innovate to create products or services that are relevant to market needs and are ready to adapt to technological changes that continue to develop. One of the other positive impacts is the increase in students' confidence in starting their own businesses, so that they not only rely on formal jobs, but also begin to consider financial literacy as a career path. To increase the effectiveness of this program, it is recommended that the scope of the training be expanded to include topics such as e-commerce and data analysis, as well as strengthen cooperation with financial management actors through Accounting. In addition, the integration of training into the vocational curriculum will ensure the sustainability of the program and provide opportunities for all students to gain the necessary financial literacy skills. Thus, this training is expected to prepare students of SMK Karmel to be more competitive and ready to face the modern business world that continues to grow.

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

e lack of public knowledge of the accounting profession. Even though as long as the business world and offices still exist, the ability and skills in accounting are still needed. The accountant profession is a problem not only because of technological developments but also because of the lack of socialization and promotion related to the output of accounting majors, so that students experience confusion in determining their interests and expected profession. In the digital era, there are concerns that the accounting profession may no longer be needed in the business world. This opinion is based on the perception that more affordable, fast, and accurate accounting software can replace the role of accountants, causing challenges for this profession. Therefore, the socialization of the accounting profession can be used as an opportunity from the threats that will be faced in the future. Socialization is given in the form of lectures, questions and answers and discussions from discussions that are carried out one day considering the busy learning of XII grade vocational students. The results of this socialization were that the participants were very enthusiastic about the material presented because the speakers delivered the material with light language adapted to today's gen Z children, participants could listen to the material well and followed by a question and answer session. The final evaluation was a positive response and good enthusiasm from the students of SMK Muhammadiyah 9 Jakarta along with the teachers of the socialization.

21st-century learning is directed at the optimal use of technology and information. Optimal use of information technology is intended to improve student's critical thinking skills and work readiness. However, in reality, using learning media for accounting students is not optimal so learning feels boring. The purpose of this study was to determine the effectiveness of using digital comics based on Problem-Based Learning (PBL) to improve critical thinking skills and work readiness of accounting students. This study used an experimental research method, with a pretest-posttest control group design. Based on the results of the study, showed that the use of digital comic media based on PBL was effective in improving students' work readiness and critical thinking skills.

Accounting information system (AIS) is an important part of corporate financial management. This research aims to study the design pattern of AIS for cash receipts and disbursements using a phenomenological approach based on a background that illustrates how important AIS optimization is at the Ngawonggo Patirtaan Site. To investigate the experiences of four informants regarding the current AIS implementation, this study used qualitative phenomenology. Data were collected through observation, documentation, and in-depth interviews. Then, a model was used to analyze the relationship between theme attributes and meanings. The research was conducted at Ngawonggo Patirtaan Site, which is located in Tajinan District, Malang. The results showed that the current AIS at Ngawonggo Patirtaan Site is still simple but organized. Expenditures are allocated based on needs, but the cash receipt system uses a kotak asih. Periodic recording is done manually in the cash ledger. Information is provided through verbal reports every month. The absence of supporting facilities is a major obstacle. The results show that the AIS should be more integrated and organized. The design of the proposed AIS pattern includes online registration process, cash receipt through kotak asih, digital and manual recording of transactions, and periodic reports. It is expected that better use of AIS will improve the efficiency and accountability of financial management at Ngawonggo Patirtaan Site.

This article discusses the implementation of an Educational Management Information System (EMIS) in improving the quality of education at SPM Muadalah Ulya Darussalam - Blokagung, Banyuwangi. The Educational Management Information System, known in English as the Management Information System (MIS), is a control over business that includes the empowerment of people, files, technology, and procedures by management accounting to solve business problems. In the field of education, the Educational Management Information System (EMIS) is very necessary as Indonesia has entered the era of the industrial revolution 4.0, thus requiring the management of school information related to payments, activity status, attendance, and new student admissions. There are several supporting and inhibiting factors in the implementation of EMIS at SPM Ulya, including the availability of information system facilities and challenges in human resources as well as technical errors.

This article discusses the implementation of an Educational Management Information System (EMIS) in improving the quality of education at SPM Muadalah Ulya Darussalam - Blokagung, Banyuwangi. The Educational Management Information System, known in English as the Management Information System (MIS), is a control over business that includes the empowerment of people, files, technology, and procedures by management accounting to solve business problems. In the field of education, the Educational Management Information System (EMIS) is very necessary as Indonesia has entered the era of the industrial revolution 4.0, thus requiring the management of school information related to payments, activity status, attendance, and new student admissions. There are several supporting and inhibiting factors in the implementation of EMIS at SPM Ulya, including the availability of information system facilities and challenges in human resources as well as technical errors.

In today's fast-paced, information-driven world, productivity is paramount for personal and professional success. Effective reading, a crucial cognitive process, significantly impacts knowledge acquisition, critical thinking, and innovation. This research offers an extensive examination of optimizing reading spaces to boost productivity. The study investigates the intricate relationship between reading environments and cognitive performance, considering factors like lighting, ergonomics, acoustics, spatial layout, and technology integration. These elements profoundly influence reader engagement, information retention, and cognitive load. Moreover, the study delves into environmental psychology's role in shaping concentration, creativity, and comfort within reading spaces. It analyzes the psychological effects of design elements like color, nature, and organization on cognitive processes. Understanding these responses empowers designers and individuals to tailor spaces for better focus and well-being. The integration of technology within reading spaces is explored, assessing digital platforms, interactive displays, and personalized content curation's benefits for efficient information consumption. It addresses challenges in balancing printed materials and digital resources. Additionally, the study considers personalized reading spaces' impact on diverse demographic groups, accounting for age, cognitive abilities, and preferences in design and customization. It emphasizes adaptable spaces catering to various needs and learning styles. This research offers a comprehensive view of reading spaces and productivity enhancement. By examining design elements, psychological factors, and technological integration, it provides insights for creating spaces that empower individuals to engage effectively with information, think critically, and achieve higher productivity in academic and professional endeavors.

Digitalization and information technology have a significant impact on business processes. This problem can be solved through synthesis, which involves the use of new computing technologies. Picture books are one example of advances in information technology in the field of education. This research was conducted with the aim of finding out the effectiveness of using chart books in the process of managing financial records. The research method used is a qualitative summary based on theory, research results and conclusions reached. Research, historical information, and survey results are then collected, analyzed, and compiled. The study found that book charting applications play an important role in the purchasing process, with technology used in the review process through an integrated and automated system. In order for the documentation process to be more efficient and effective, it must comply with established standards and guidelines. Organizations are becoming more diverse and integrated. Improved analyst performance indicates that the commentator is trustworthy and knowledgeable, thereby improving overall quality. Based on this, we can conclude that the Diagram Book application helps in the financial report review process.

One of the economic forces that has been supporting the Indonesian economy and regional economic strength is the presence of micro, small and medium businesses (MSMEs). Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's development and economy. However, MSMEs have limited resources and their small business scale encourages MSME entrepreneurs to look for innovative and creative solutions. This is a profitable opportunity to improve and develop MSMEs that are more innovative and creative. One form that MSME players can take is by implementing simple transaction recording and utilizing digitalization. The aim of this service activity is that MSME entrepreneurs can apply simple accounting in financial management, be ethical in the use of social and digital media, open up insights to market their business online and strengthen themselves as entrepreneurs so that MSMEs grow and develop. This service method involves providing outreach to the Mijen Village community. This activity was carried out with high community enthusiasm and support from Regional Government policies and figures from Mijen Village, Mijen District, Semarang City. This community service activity can increase insight and skills, as well as encourage the community to improve MSMEs.