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All Journal Jurnal Dinamika Akuntansi JURNAL PENDIDIKAN TAMBUSAI GANEC SWARA JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Pendidikan dan Konseling jurnal ilmiah hospitality Indo-MathEdu Intellectuals Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Ilmiah Ilmu Manajemen (JUIIM) SENTRI: Jurnal Riset Ilmiah SWARNA Gemilang: Jurnal Manajemen dan Akuntansi Media Bina Ilmiah DEVOTE: Jurnal Pengabdian Masyarakat Global ADJES (Ahmad Dahlan Journal of English Studies) SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Khidmatan Indonesian Journal of Taxation and Accounting
Syarifah Massuki Fitri
Sekolah Tinggi Ilmu Ekonomi 45 Mataram, Indonesia
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Integration of Financial Accounting and Accounting Information Systems in Supporting Social and Environmental Accounting: A Study in the Public Sector of Mataram City Syarifah Massuki Fitri; Muhammad Syukri; Suandi
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.654

Abstract

Purpose – This study examines the integration of financial accounting and Accounting Information Systems (AIS) in supporting social and environmental accounting (SEA) within the public sector. It addresses the limited empirical evidence on how integrated accounting systems contribute to broader accountability beyond financial reporting, particularly in local government contexts in developing countries. Methods – A quantitative approach with a cross-sectional survey design was employed. Data were collected from 200 public sector employees in Mataram City using structured questionnaires. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) to examine the relationships among financial accounting–AIS integration, financial accounting quality, AIS effectiveness, and SEA. Findings – The results indicate that financial accounting–AIS integration significantly improves AIS effectiveness (β = 0.36; p < 0.001), while financial accounting quality also has a significant effect (β = 0.41; p < 0.001). AIS effectiveness is positively associated with SEA (β = 0.39; p < 0.001). Financial accounting–AIS integration and financial accounting quality also have significant direct effects on SEA. The model explains 64% of SEA variance. AIS effectiveness partially mediates the relationships between accounting practices and SEA, since the direct effects remain significant. Research Implications – The cross-sectional design and focus on a single local government limit the generalizability of the findings. The use of self-reported survey data may introduce response bias and reflects employees’ perceptions of SEA practices rather than objective disclosure evidence. Nevertheless, the study provides insights into how integrated accounting systems are associated with perceived improvements in sustainability-related reporting. Originality – This study offers an integrative framework that connects financial accounting, AIS, andSEA in a public sector context. It contributes empirical evidence from a developing country and highlights the role of AIS effectiveness as a partial mediating mechanism supporting sustainability-oriented accountability.
SOSIALISASI PENCATATAN AKUNTANSI HIJAU DAN PENGELOLAAN DANA CSR PADA USAHA AYAM PETELUR KELOMPOK TERNAK PATUH ANGEN Muhammad Syukri; Syarifah Massuki Fitri; Suandi Suandi
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 2 (2025): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i2.3995

Abstract

This community service activity was carried out with the aim of improving the understanding and skills of members of the Patuh Angen Livestock Group in Batu Kumbung Village, Lingsar District, in implementing green accounting records and CSR fund management in the laying chicken business. Through direct socialization and training methods, this activity introduced the importance of recording environmental costs such as waste, water use, and environmentally friendly feed, as well as how CSR funds can be managed transparently and contribute to sustainable development. The results of the activity showed an increase in participants' knowledge of green accounting and awareness of the importance of reporting CSR funds. However, several obstacles faced include limited technical skills in financial recording, minimal access to digital recording technology, and lack of local policy support related to environmentally friendly practices. Based on these findings, it is recommended that there be a follow-up mentoring program, the preparation of a simple green accounting module based on the needs of farmers, and the active involvement of the village government and related agencies in encouraging environmentally-based regulations and incentives.
BIMBINGAN TEKNIS PENCATATAN AKUNTANSI KOPERASI PADA KOPERASI DESA SELEBUNG MADANI Syarifah Massuki Fitri; Syukri Syukri; Suandi Suandi
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.5269

Abstract

This community service activity aims to improve the understanding of cooperative administrators in Selebung Madani Village regarding accounting records and the preparation of financial reports according to standards. The main problem faced is the low understanding of accounting records among administrators, especially regarding the journaling process, cooperative accounting flows, and the use of financial reports as a basis for decision-making. This activity uses an interactive lecture-based training approach and discussions, with 20 cooperative administrators and members participating in the Coaching Clinic program. Data collection instruments include observations during the training and participant responses in the discussion sessions to determine improvements in understanding. The results of the activity showed an increase in participants' knowledge of the basic concepts of cooperatives, accounting standards, and financial recording practices, from cash inflows and outflows to the preparation of financial reports. Participants were able to understand the differences between manual and digital recording and demonstrated high enthusiasm through questions and discussions. Their understanding of financial position, financial performance, and the function of financial reports also improved after the material was presented. This activity concluded that technical accounting training was effective in strengthening the competency of cooperative administrators, particularly in improving accountability and the quality of financial governance. This community service provided a practical contribution to the capacity development of village cooperatives and served as a basis for the development of sustainable training programs relevant to the administrators' needs.
Co-Authors Afriandi, Muhamad Argi Aini, Baiq Quratul Ali Djamhuri Anak Agung Widiani Dewi Anisaputri, Eka Anwar, Muazin Asri Oktiani Baiq Quratul Aini Dina Yuliartika Elfi, Elfi Elok Aulia Rizqi Maligan Elok Aulia Rizqi Maligan Faezal Faezal Faezal Faezal Faezal Faezal, Faezal Fahat Abdul Gani Gani, Fahat Abdul Gunawan Gunawan Hasnah, Indah Nurul Hendra Eka Putra Heni Pujiastuti Herry Syafhariawan Hery Syafhariawan I GUSTI AGUNG DIDIT EKA PERMADI I Gusti Ayu Oka Netrawati I Gusti Putu Bagus Suastina I Gusti Putu Bagus Suastina I Wayaan Nuada I wayan Nuada IGN Damara Ningrat IGPB Suastina Ilham Khalid Intan Rizqina Lalu Elan Ahadinata Ludigdo, Unti LUH UTAMI Mahmudah, Rifa’atul Mawaddah, Nur Aulia Mega Fatimah Rosana Mega Tri Purna Muazin Anwar Muhama Asrul Oktarizal Muhammad Faezal Muhammad Syukri Muhammad Syukri Muhammad Syukri Netrawati, I Gusti Ayu Oka Ni Wayan Nadia Sari Nuada, I Wayan Nurlailah Nurlailah Nurlailah Nurlailah, Nurlailah Oktiani, Asri Pahmi, Saepul PERMADI, I GUSTI AGUNG DIDIT EKA Raden Mohamad Herdian Bhakti Rizqina, Intan Saepul Pahmi SAPUTRA, ZULFIKRI SATRIAWAN sari, Ni Wayan Nadia Shanianingrat Shanianingrat Shanianingrat, Shanianingrat Sri Ayu Febrianti Sri Maryanti Sri Maryanti Suandi Suandi Suandi Suandi Suandi Suandi Suandi Suandi Suandi Suharti Suharti Suswati Hendriani Suyono Suyono Syafhariawan, Hery Syukri Syukri Unti Ludigdo Utami, Luh Vindha Efrin Widiya Pratiwi Widya Pratiwi Widya Pratiwi Yuliartika, Dina Yuspiadi Yuspiadi Yuspiadi, Yuspiadi Yusrin Helmi Zulfiqri Satriawan