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All Journal Jurnal Akuntansi dan Keuangan El-Mujtama: Jurnal Pengabdian Masyarakat
Wieldy Menanda
Universitas Pancasila
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Enhancing Financial Literacy, Digital Literacy, and Technology-Based Career Readiness among Students of SMK Perintis 1 Depok, West Java Darmansyah Darmansyah; Hotman Fredy; Arissetyanto Nugroho; Irvandi Gustari; Ahmad Ramdani Salim; Winda Wulandari; Retna Sari; Wieldy Menanda
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 6 No. 3 (2026): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v6i3.11976

Abstract

Digital transformation has shifted the competency paradigm required by vocational education graduates. Vocational High School (SMK) students currently face a triple challenge: financial management amidst the rise of fintech, ethical use of technology, and digitalized career competition. This community service activity aims to enhance the understanding and skills of SMK Perintis 1 Depok students through an integrated educational intervention. The method employed is an educational-participatory approach through seminars, practical training, and simulations involving 100 students. The effectiveness evaluation was conducted using a Paired Sample T-Test analysis on pre-test and post-test scores. Results showed significant improvements: financial literacy (58 to 82), digital literacy (61 to 85), and career readiness (55 to 84). A p-value < 0.05 proves the real impact of the intervention. The discussion highlights that the synergy between digital and financial literacy serves as a foundation for student resilience in facing economic uncertainty in the digital economy era.
Digitalisasi Akuntansi di Era Industri 4.0: Systematic Literature Review Atas Tren, Manfaat, dan Tantangan (2018–2025) Winda Wulandari; Heksawan Rahmadi; Retna Sari; Sumardi Sumardi; Wieldy Menanda
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5773

Abstract

This study aims to systematically map the evolution of accounting digitalization through a Systematic Literature Review (SLR) approach. The review analyzed 30 peer-reviewed articles published between 2018 and 2025 comprising 20 Scopus-indexed international and 10 SINTA-indexed national journals, sourced from Scopus, ScienceDirect, Emerald Insight, Google Scholar, and SINTA databases. The analysis identified five dominant research themes: big data analytics, artificial intelligence (AI), blockchain, cloud-based accounting, and socio-institutional dimensions. Among these, AI and big data emerged as the most prominent topics, reflecting a technological shift in accounting practices. The findings demonstrate that accounting digitalization not only enhances efficiency and transparency but also transforms the accountant’s role and regulatory landscape. This study contributes by synthesizing research trends, identifying thematic gaps, and proposing a future research agenda to strengthen the digital transformation of accounting in the Industry 4.0 era
Akuntansi Forensik di Era Digital: Sintesis Sistematis atas Integrasi Big Data, AI, dan Kerangka Analitik dalam Deteksi Kecurangan (2016–2025) Winda Wulandari; Retna Sari; Heksawan Rahmadi; Wieldy Menanda; Dwi Prastowo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.5838

Abstract

This study synthesizes the development of forensic accounting research in the digital era from 2016 to 2025 using a Systematic Literature Review (SLR) guided by the PRISMA protocol. Twenty-six Scopus-indexed articles were analyzed through the Theory Context Methodology (TCM) framework to map theoretical, methodological, and contextual trends. Findings indicate that the Fraud Triangle Theory remains the dominant foundation but is increasingly integrated with Technology Organization Environment (TOE) and Resource-Based View (RBV) frameworks to explain technological adoption and organizational capability in digital forensic auditing. Thematic analysis identifies five key directions: behavioral fraud theory, AI-based digitalization, ethical governance, organizational capability, and methodological innovation. This study introduces the Forensic Accounting 4R Model (Regulation Risk Response Reinforcement), emphasizing synergy among technology, ethics, and governance in strengthening fraud prevention. Theoretically, it unifies behavioral, technological, and ethical dimensions in one conceptual framework, while practically offering insights for improving digital governance and forensic audit competence in emerging economies.
Co-Authors Ahmad Ramdani Salim Arissetyanto Nugroho DARMANSYAH . Dwi Prastowo Heksawan Rahmadi Hotman Fredy IRVANDI GUSTARI Retna Sari Sumardi Sumardi Winda Wulandari