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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Pengabdian Masyarakat Indonesia (JPMI) Akuntansi dan Ekonomi Pajak: Perspektif Global
Desi Ratna Dewi
Universitas Negeri Makassar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v7i1.10306

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
Penguatan Financial Survival Skills melalui Pemanfaatan Personal Finance Tracker Digital dalam Membangun Kemandirian Keuangan Generasi Muda Desi Ratna Dewi; Dwi Utami; Arif Rahman Hasdik; Nurkholifah Burhanuddin; Nurul Emil Safitri
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 4 No. 5 (2026): Oktober: MENGABDI: Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v4i5.2617

Abstract

This community service activity aims to enhance financial survival skills and financial independence among the youth generation through applied financial literacy training and the utilization of a Microsoft Excel/Google Sheets-based Digital Personal Finance Tracker. Today's youth face rampant digital transactions that trigger impulsive spending and phantom spending without being accompanied by systematic personal financial management skills. The target partners consisted of 32 youth participants (aged 19–22). The implementation methodology followed five stages: (1) Preparation and coordination, (2) Pre-test & initial Financial Check-Up, (3) Interactive training on 4 Financial Survival Skills (Know, Manage, Track, and Plan Your Money), (4) Hands-on practice and mentoring in using the Digital Personal Finance Tracker, and (5) Post-test evaluation and tracker usability analysis. Results demonstrated a significant increase in participant knowledge and skills, where the average evaluation score increased from 42.50 (low category) on the pre-test to 88.20 (very high category) on the post-test, achieving an N-Gain value of 0.79 (high effectiveness). The usability evaluation of the Digital Personal Finance Tracker scored an average of 4.65 out of 5.00. This activity successfully transformed participants' daily expense tracking habits and fostered the creation of real data-driven monthly budgets.
Akuntansi Cabang pada Perusahaan Makanan Cepat Saji Berjaringan: PT Golqi Sukses Mulia: Studi Kasus: Outlet Cabang Talasalapang, Kota Makassar Desi Ratna Dewi
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 4 (2026): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i4.2548

Abstract

This study aims to describe the structural relationship between the head office and branch office, analyze the coordination, recording, and financial reporting systems, and evaluate the conformity of branch accounting practices with branch accounting theory at PT Golqi Sukses Mulia, using a case study of the Talasalapang Branch Outlet, Makassar. This research applies a descriptive qualitative approach with data collected through structured interviews, observation, and documentation. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña (data reduction, data display, and conclusion drawing), and validated through source triangulation and member checking. The results show that the relationship between the head office and the branch is hierarchical and centralized, with the Area Manager serving as the main liaison. The branch accounting practice more closely resembles a partial centralization system, in which the branch only performs preliminary recording in the form of daily revenue reports via Excel that are confirmed by head-office accounting staff, without maintaining a general ledger or formal reciprocal accounts (Head Office Current Account and Branch Current Account). Of the eight aspects compared with branch accounting theory, only the supervision mechanism and head office-branch coordination were fully consistent with theory, while the reciprocal accounts, independent branch financial statements, funding model, and branch bank accounts were not yet consistent. The main challenges identified include miscommunication due to reliance on WhatsApp, unpredictable stock shortages, and reporting delays. This study recommends implementing a more integrated accounting information system and providing institutional bank accounts for each branch.
Transformasi Ide menjadi Karya: Pelatihan dan Pendampingan Penulisan Book Chapter bagi Mahasiswa Pendidikan Akuntansi Nurkholifah Burhanuddin; Nurul Emil Safitri; Desi Ratna Dewi; Arif Rahman Hasdik; Andi Nurul Tenriwali Hasanuddin
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 4 No. 1 (2026): Oktober
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v4i1.9180

Abstract

Kemampuan menulis karya ilmiah merupakan salah satu kompetensi penting bagi mahasiswa, termasuk mahasiswa Pendidikan Akuntansi, sebagai bagian dari pengembangan literasi akademik dan kesiapan menghasilkan luaran ilmiah yang dapat dipublikasikan. Namun, mahasiswa masih menghadapi berbagai kendala dalam mengembangkan ide menjadi tulisan akademik yang sistematis, menerapkan sitasi dan referensi, serta memahami proses publikasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan mahasiswa Pendidikan Akuntansi dalam mengembangkan ide menjadi book chapter melalui pelatihan dan pendampingan penulisan. Kegiatan dilaksanakan melalui tahapan persiapan, pelatihan, pendampingan penulisan, serta penyuntingan naskah. Materi yang diberikan meliputi konsep dan struktur book chapter, pengembangan kerangka tulisan, teknik penulisan akademik, penggunaan Mendeley, pemanfaatan kecerdasan artifisial secara etis, serta prosedur publikasi. Peserta kegiatan berjumlah 13 mahasiswa. Hasil kegiatan menunjukkan bahwa sebanyak 10 peserta (76,9%) berhasil menyelesaikan draf book chapter sesuai waktu yang ditentukan, sedangkan 3 peserta (23,1%) belum menyelesaikan draf dalam batas waktu pelaksanaan. Hasil tersebut menunjukkan bahwa kombinasi pelatihan, praktik, dan pendampingan dapat mendukung mahasiswa dalam menghasilkan draf book chapter. Meskipun demikian, perbedaan kemampuan awal dan kebutuhan pendampingan menunjukkan perlunya penguatan pendampingan secara bertahap dan berkelanjutan. Kegiatan ini diharapkan dapat menjadi salah satu strategi pengembangan literasi akademik dan budaya publikasi mahasiswa.
Co-Authors Andi Nurul Tenriwali Hasanuddin Arif Rahman Hasdik Dwi Utami Nurkholifah Burhanuddin Nurul Emil Safitri Patahuddin Sri Utami