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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Desi Ratna Dewi
Universitas Negeri Makassar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Other

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Edukasi Literasi Keuangan Digital Berbasis Smartphone Bagi Mahasiswa dalam Menghadapi Tantangan Ekonomi Digital Dwi Utami; Sri Utami; Desi Ratna Dewi; Patahuddin
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 3 No. 5 (2026): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v3i5.7876

Abstract

The rapid growth of the digital economy has increased the use of digital financial services among university students. However, the extensive utilization of financial technology has not been fully supported by adequate digital financial literacy skills. This condition exposes students to various risks, including consumptive behavior, digital fraud, misuse of personal data, and poor financial decision-making. This Community Service Program aimed to enhance students’ understanding and skills in managing digital finance through smartphone-based digital financial literacy education. The program employed interactive lectures, discussions, simulations of digital financial applications, and evaluations using pre-tests and post-tests. Students actively participated in all stages of the program. The results indicated an improvement in students’ understanding of digital financial literacy concepts, digital transaction security, personal financial management, and the responsible use of digital financial services. In addition, participants demonstrated increased awareness of the importance of protecting personal data, avoiding digital fraud, and controlling consumptive behavior in financial technology usage. Smartphone-based digital financial literacy education proved to be an effective approach for improving students’ ability to face the challenges of the digital economy. Similar programs should be implemented continuously to strengthen digital financial literacy among young generations in the era of digital transformation.
DIGITALISASI SISTEM INFORMASI AKUNTANSI UMKM: ANALISIS KUALITATIF BERBASIS TOE DAN RBV Arif Hasdik; Nurkholifah Burhanuddin; Desi Ratna Dewi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the digitalization of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through an integrated Technology-Organization-Environment (TOE) and Resource-Based View (RBV) approach, as well as to identify the factors influencing technology adoption and implementation success. The research employed a descriptive qualitative method using secondary data collected from government reports, statistical databases, national and international scientific journals, and industry reports related to MSME digitalization during the 2016–2026 period. Data were analyzed through documentation studies using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing, supported by coding techniques and source triangulation. The findings reveal that technological, organizational, and environmental factors play significant roles in encouraging the adoption of digital AIS, while internal organizational capabilities, including digital literacy and human resource competencies, determine implementation success. Digital AIS has been shown to improve operational efficiency, data accuracy, and decision-making quality among MSMEs, although challenges such as low digital literacy, limited infrastructure, and financial constraints remain. The study concludes that the success of AIS digitalization in MSMEs is determined not only by technology adoption but also by the readiness of internal resources to utilize technology effectively and sustainably, thereby creating strategic value and enhancing business competitiveness. Keywords: Accounting Information Systems, Digitalization
Co-Authors Arif Rahman Hasdik Dwi Utami Nurkholifah Burhanuddin Patahuddin Sri Utami