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Sekolah Menengah Kejuruan (SMK) dituntut menghasilkan lulusan yang siap kerja dan mampu beradaptasi dengan perkembangan industri. Namun, proses pembelajaran akuntansi di beberapa SMK di Kabupaten Karawang masih didominasi metode konvensional yang berpusat pada guru dan belum sepenuhnya menerapkan pembelajaran berbasis pemecahan masalah sesuai kebutuhan dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kompetensi guru akuntansi melalui pembelajaran berbasis Design Thinking. Metode pelaksanaan menggunakan pendekatan pelatihan partisipatif yang meliputi identifikasi kebutuhan, perencanaan program, pelaksanaan pelatihan, pendampingan, dan evaluasi kegiatan. Pelatihan memperkenalkan tahapan Design Thinking yang terdiri atas empathize, define, ideate, prototype, dan test. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, pre-test dan post-test, serta penilaian terhadap perangkat pembelajaran yang dihasilkan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam menerapkan pembelajaran akuntansi yang inovatif. Peserta menunjukkan peningkatan pemahaman terhadap konsep Design Thinking, kemampuan menyusun perangkat pembelajaran kontekstual, serta motivasi untuk mengembangkan pembelajaran yang berpusat pada siswa. Hasil post-test menunjukkan rata-rata pemahaman guru mencapai 75,88 dan lebih dari 80% peserta mampu menjawab dengan benar tahapan Design Thinking. Kegiatan ini menyimpulkan bahwa Design Thinking dapat menjadi pendekatan pembelajaran yang efektif untuk meningkatkan kompetensi pedagogik guru serta mendukung pengembangan pembelajaran akuntansi yang kontekstual, kolaboratif, dan sesuai dengan kebutuhan industri.

This study aims to test the influence of digital literacy and the use of accounting applications on the effectiveness of MSME information systems with user competence as a mediating variable. The research sample amounted to 100 MSME actors in Gresik City who were selected using purposive sampling techniques according to the research criteria. Data testing was carried out using a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method through the SmartPLS application. The results of the study show that digital literacy and the use of accounting applications have a positive effect on the effectiveness of MSME information systems. Meanwhile, user competence does not have a significant effect and is unable to mediate the influence of digital literacy and the use of accounting applications on the effectiveness of information systems. This research is expected to provide benefits for MSME actors in increasing the use of digital technology and accounting applications, as well as become an academic reference for future research. The limitations of this study lie in the scope of the MSME scale, which has not considered external factors, and the research model that has not fully explained the role of user competence as a mediating variable.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

The purpose of this study is to determine the effect of accounting competence and computer operating skills on the learning outcomes of MYOB accounting computer subjects among students of SMK St. Gabriel Maumere. This research is a quantitative study using an associative strategy approach, in which the sampling technique applied is purposive sampling with a total sample of 59 respondents. The research data were collected by distributing questionnaires to the respondents. Data analysis was conducted using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) Statistics 25 software. The results of this study indicate that, partially, accounting competence has a significant effect on the learning outcomes of MYOB accounting computer subjects, and computer operating skills also have a significant effect on these learning outcomes among students of SMK St. Gabriel Maumere. Meanwhile, simultaneously, accounting competence and computer operating skills together have a significant effect on the learning outcomes of MYOB accounting computer subjects among students of SMK St. Gabriel Maumere.

This research aimed to determine the influence of human resource competence, accounting information systems, and internal control systems on financial performance at Obor Mas Credit Union. The research used a quantitative approach with a population of 110 permanent employees of Obor Mas Credit Union, while the sample was determined to be 52 respondents using the Slovin formula. Data were obtained through questionnaires distributed to respondents and processed using multiple linear regression analysis with the aid of statistical software. The research results indicated that human resource competence, accounting information systems, and internal control systems, both partially and simultaneously, did not have a significant impact on cooperative financial performance. This finding confirmed that improved financial performance was not solely determined by these three internal factors but rather requires more comprehensive strategic planning and managerial policies. This research was expected to contribute theoretically to the development of accounting science and serve as a practical consideration for credit union managers in improving the effectiveness of financial management.

This study aims to examine the effect of employee performance and employee competence on the effectiveness of accounting information systems (AIS) at Koperasi Simpan Pinjam Tuke Jung. The research method applied is quantitative with a descriptive analysis approach. The data analysis techniques used include data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing through t-test and F-test, as well as the coefficient of determination (R²). The sample of this study consisted of 40 employees of KSP Tuke Jung. The results indicate that employee performance has a positive and significant effect on the effectiveness of the accounting information system. Employee competence also has a positive and significant effect on the effectiveness of the accounting information system. Simultaneously, employee performance and competence have a positive and significant influence on the effectiveness of the accounting information system, as reflected in the coefficient of determination (R²), which shows the contribution of the independent variables to the dependent variable. Based on these findings, it can be concluded that improving employee performance and competence will enhance the effectiveness of the accounting information system implementation at KSP Tuke Jung.

This study aims to examine whether human resource competency mediates the influence of accounting information systems on the quality of financial reports at Obor Mas Credit Union, Sikka Main Branch. The study employs a quantitative approach using a survey method. The population consists of all employees at Obor Mas Credit Union, Sikka Main Branch, with a saturated sampling technique, resulting in a sample size of 41 respondents. The data used in this study are quantitative, collected through questionnaires completed by respondents using a Likert scale. Data analysis was conducted using the SPSS (Statistical Package for the Social Sciences) version 2025 software. The findings indicate that human resource competency mediates the relationship between accounting information systems and the quality of financial reports. The Sobel test results show a calculated t-value of 2.100841, which is greater than the critical t-value at a significance level of 0.05, namely 2.0195 (2.100841 > 2.0195).

The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use formula slovin so that obtained as many as 77 respondents in filling questionnaire. Data analysis methods used is Structural Equation Model with using SmartPLS Software version 3.0. Research result show that (1) Variable SAP implementation has an impact in a way significant to Quality Report Finance in Institutions BKKBN Government, things This show that the more Good SAP implementation then quality Report Finance in Institutions Population and Family Agency Government National planning is also increasing good. (2) Variable SAP implementation has an impact in a way significant to competence employees at the agency BKKBN Government. (3) The implementation of SAP has an impact to Quality Report Finance through Competence Employee , thing This prove that SAP implementation with existence competence employee as variable moderation so can more increase quality report finance Because competence employee become matter fundamental in carry out the implementation of SAP.

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 study aims to obtain empirical evidence of the influence of human resource competence and the use of information technology on the quality of financial reports of the East Sumba Regency local government. The population in this study were all Civil Servants (PNS) in the East Sumba Regency OPD. Sampling was carried out by purposive sampling, namely the head of the financial sub-section, the expenditure treasurer and accounting staff. The research thesis human resource competence does not affect the quality of the East Sumba Regency local government financial reports. The use of information technology affects the quality of the East Sumba Regency local government financial reports, human resource competence and the use of information technology simultaneously affect the East Sumba Regency local government financial reports. In conclusion, the quality of the East Sumba Regency local government financial reports is influenced by the use of information technology, while human resource competence significant effect.

Kualitas laporan keuangan masih menjadi topik hangat dalam era digitalisasi. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, dan sistem informasi akuntansi terhadap kualitas laporan keuangan pada koperasi Mitra Sejati di Kabupaten Karanganyar. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data primer dari kuesioner yang disebar. Populasi dalam penelitian ini adalah seluruh pegawai koperasi Mitra Sejati sejumlah 76 pegawai. Teknik pengambilan sampel menggunakan metode purposive sampling dari kriteria yang telah ditentukan pegawai yang memenuhi kriteria adalah sebanyak 50 pegawai yang terlibat dalam proses akuntansi dan pelaporan keuangan di Koperasi Mitra Sejati. Metode analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sistem informasi akuntansi berpengaruh positif namun tidak signifikan terhadap kualitas laporan keuangan. Penelitian kedepannya dapat ditambahkan variabel diklat akuntansi, kompensasi, dan akuntansi digital.

Abstract. This study aims to analyze multiple choice question items related to business process elements in the field of financial accounting for 10th grade vocational students using the Anates application. The methods used include evaluating the validity, reliability, difficulty level, and differentiating power of each item. Data were collected from questions that had been given to students and analyzed quantitatively. The results showed that most of the items met the criteria for good validity and reliability, although there were some items that needed to be improved in terms of difficulty level and differentiating power. These findings provide important insights for the development of teaching materials and the preparation of evaluation questions in accounting. This research is expected to contribute to improving the quality of accounting education in SMK and assist teachers in designing more effective questions to measure students' competencies in facing the challenges of an increasingly complex world of work. Abstrak. Penelitian ini bertujuan untuk menganalisis butir soal pilihan ganda yang berkaitan dengan elemen proses bisnis di bidang akuntansi keuangan pada siswa kelas 10 SMK menggunakan aplikasi Anates. Metode yang digunakan meliputi evaluasi validitas, reliabilitas, tingkat kesulitan, dan daya pembeda dari setiap butir soal. Data dikumpulkan dari soal-soal yang telah diberikan kepada siswa dan dianalisis secara kuantitatif. Hasil penelitian menunjukkan bahwa sebagian besar butir soal memenuhi kriteria validitas dan reliabilitas yang baik, meskipun terdapat beberapa soal yang perlu diperbaiki dalam hal tingkat kesulitan dan daya pembeda. Temuan ini memberikan wawasan penting bagi pengembangan materi ajar dan penyusunan soal evaluasi di bidang akuntansi. Penelitian ini diharapkan dapat berkontribusi pada peningkatan kualitas pendidikan akuntansi di SMK serta membantu guru dalam merancang soal yang lebih efektif untuk mengukur kompetensi siswa dalam menghadapi tantangan dunia kerja yang semakin kompleks.

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.    

The development and progress of Village Credit Institutions (LPD) can be seen through various achievements such as financial performance and operational results. A good Village Credit Institution (LPD) is recognized from its financial reporting system and services. In reality, not all (LPD) are able to use AIS wisely and accurately. The purpose of this research is to understand the influence of employee competence, work motivation, and job satisfaction on the performance of the accounting information system. The population consists of LPDs in Ubud Regency, Bali with a representation of 96 people. The data collection techniques used in this study include quantitative. The studies that have been carried out prove that employee ability has a positive effect on AIS performance, work motivation has a positive effect on the use of AIS, and job satisfaction has a positive effect on the use of AIS. We found that it had a positive impact. The magnitude of the influence of independent variables on the use of AIS is 65.4%.

Perkembangan teknologi industri 4.0, khususnya Robotic Process Automation (RPA), telah memberikan dampak signifikan terhadap profesi akuntan. Penelitian ini mengkaji dampak ganda RPA terhadap akuntan di Indonesia, yakni apakah kehadirannya merupakan ancaman atau peluang transformasi profesional. Menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA, literatur yang diterbitkan antara tahun 2019 hingga 2024 diidentifikasi, disaring, dan disintesis secara sistematis melalui analisis tematik. Hasil penelitian menunjukkan bahwa meskipun RPA mengotomasi tugas akuntansi yang berulang sehingga mengancam peran rutin, di sisi lain teknologi ini membuka peluang bagi akuntan untuk bergeser ke fungsi yang lebih strategis, analitis, dan konsultatif. Namun demikian, kesenjangan kompetensi digital masih menjadi hambatan utama adaptasi akuntan Indonesia. Penelitian ini menyimpulkan bahwa respons terkoordinasi dari institusi pendidikan, organisasi profesi, dan perusahaan sangat diperlukan untuk membekali akuntan dengan kompetensi yang relevan di era otomasi.

Transformasi digital telah mengubah lanskap profesi akuntansi secara mendasar dan berdampak langsung pada dunia pendidikan. Penelitian ini bertujuan mengeksplorasi pemaknaan mahasiswa akuntansi terhadap transformasi digital serta menganalisis pembentukan kompetensi dan kesiapan kerja mereka dalam perspektif pendidikan. Metode yang digunakan adalah kualitatif dengan desain studi kasus, dilaksanakan di Program Studi S1 Akuntansi Universitas Teknologi Surabaya. Informan adalah mahasiswa aktif semester 7 dan 8 yang dipilih melalui purposive sampling. Pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa mahasiswa telah menyadari urgensi transformasi digital, namun kompetensi digital mereka masih terbentuk lebih banyak dari eksplorasi mandiri dan pengalaman magang dibandingkan pembelajaran formal. Kesiapan kerja mahasiswa belum merata akibat keterbatasan kurikulum berbasis teknologi dan ketimpangan kualitas pengalaman magang.

Dalam era globalisasi dan integrasi ekonomi, banyak entitas melakukan ekspansi dan membangun jaringan bisnis dengan menjalin kerja sama, sehingga tercipta hubungan induk-anak antar perusahaan. Meskipun memiliki manajemen yang berbeda, hubungan ini kompleks dan menantang dalam penyusunan laporan keuangan serta perhitungan akuntansi. Penelitian kualitatif deskriptif ini menemukan bahwa menghadapi tantangan tersebut dapat diatasi dengan proses konsolidasi entitas berstruktur keuangan kompleks, panduan internal yang jelas, penerapan teknologi dan sistem informasi canggih, serta investasi dalam pengembangan kompetensi manajerial. Dengan strategi ini, perusahaan dapat mengoptimalkan konsolidasi entitas, meningkatkan akurasi laporan keuangan, dan mengurangi risiko terkait kompleksitas struktur keuangan. Implementasi langkah-langkah ini diharapkan menciptakan landasan kuat bagi praktisi akuntansi dan manajemen keuangan dalam menghadapi tantangan konsolidasi, meningkatkan kualitas dan keandalan pelaporan keuangan, serta mendukung keputusan strategis yang lebih baik dalam bisnis global yang dinamis dan kompleks.

Transparency of financial reports today is very wide open with advances in technological development. Openness of financial report information allows the public to assess the quality of financial reports. The quality of good financial reports can be seen from the results of opinions by the public accounting profession who provide services to assess the fairness of financial reports. Fairness of financial reports provides the assumption that the financial reports have been prepared in accordance with the financial accounting standards applicable in Indonesia. Financial Accounting Standards provide guidance on the process of recording, measuring and presenting financial reports. A good financial report must start first with recording the accounting cycle. Understanding an entity's accounting cycle makes the auditor understand the recording and reporting model of a client entity. An accounting cycle that is understood by the auditor will be useful in providing adjustments or audit correction journals if recording errors occur. The community service program carried out by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University with auditors at KAP Sarastanto and Pekan Kota Semarang provides several trainings related to basic accounting knowledge. This activity is expected to provide knowledge and skills in preparing financial reports in accordance with standards

This research aims to determine whether human resource competence, application of accounting systems, use of information technology and internal control systems influence the quality of budget realization reports at PT. X. This research was conducted involving 40 employees of PT X  who were directly involved in the budget process and preparation. Research data was obtained from questionnaires distributed to respondents. Questionnaire data was processed using the IBM SPSS Statistics application. The analytical method used is multiple linear regression analysis. The results of the analysis show that human resource competency does not influence the quality of the budget realization report, meanwhile the application of the accounting system, use of information technology and the internal control system influence the quality of the budget realization report.

This research aims to understand the level of competency of accounting staff at the Tarbiyah College of Science (STIT) Batu Bara, the quality of regional financial information, the role of accounting staff competency at the Tarbiyah College of Science (STIT) Batu Bara, and its impact on the competency of accounting staff. The research method used is Census with a qualitative and quantitative approach. The analysis tool used is simple regression. The research results show that the important role of accounting staff competencies such as a thorough understanding of financial accounting standards, proficiency in financial analysis, and technical proficiency in accounting information systems in maintaining the quality of regional financial data. This shows that there is a need to increase investment in developing the skills of accounting staff through training and continuous education to support the efficiency and effectiveness of financial management in the educational environment. It can be believed that this research can expand knowledge about the relationship between the quality of regional financial information and the ability of accounting staff, especially at the Tarbiyah College of Science (STIT) Batu Bara.