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All Journal wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal of Artificial Intelligence and Digital Business
Mahbubah, Istiyanatul
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Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Kepedulian dan Pemahaman dalam Penerapan Green Accounting pada UKM Tahu di Kecamatan Batuan Kabupaten Sumenep Mahbubah, Istiyanatul; Malia, Evi; Azaro, Khoirin; Yusna, Yusna; Syahputra, Ferdian Eko; Fibriani, Rudiana
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.66-73

Abstract

The purpose of this study was to determine the awareness and understanding in the implementation of Green Accounting in tofu SMEs in Batuan District, Sumenep Regency. The type of data used in this study is primary data, namely by interviewing tofu business actors in Batuan District, Sumenep Regency. Based on the results of the interview, the understanding of tofu SME actors in Batuan District is still low because the preferences of tofu SME actors are still focused on business profits, not on product quality and environmental quality. Lack of awareness of environmental impacts that can affect the sustainability of their business is a factor causing the low level of understanding. In terms of knowledge about environmental costs, business actors have also not been able to identify what are the components of environmental costs which are also a factor causing the low understanding of SMEs.
Studi Literatur: Tantangan dan Solusi Implementasi Sistem Akuntansi pada UMKM Azaro, Khoirin; Mustofa, Ahmad; Setyawan, Bimo; Yusna, Yusna; Mahbubah, Istiyanatul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2628

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berkontribusi sekitar 60% terhadap Produk Domestik Bruto (PDB) dan penyerapan tenaga kerja. Namun, keterbatasan literasi akuntansi dan keterampilan teknologi menyebabkan kualitas pelaporan keuangan masih rendah, sehingga menghambat akses UMKM terhadap pendanaan. Penelitian ini bertujuan untuk mengkaji tantangan dan peluang implementasi digitalisasi akuntansi pada UMKM melalui tinjauan literatur dari jurnal-jurnal nasional yang relevan. Temuan menunjukkan bahwa digitalisasi akuntansi mampu meningkatkan efisiensi operasional, ketepatan pencatatan, transparansi laporan keuangan, serta mempercepat proses pengambilan keputusan bisnis. Meskipun demikian, penerapannya masih menghadapi kendala seperti biaya implementasi, keamanan data, dan rendahnya literasi teknologi. Keberhasilan digitalisasi akuntansi pada UMKM ditentukan oleh adanya pendampingan, pelatihan, serta komitmen pelaku usaha untuk beradaptasi. Penelitian ini merekomendasikan dukungan strategis dan pendidikan berkelanjutan guna mengoptimalkan digitalisasi akuntansi dalam meningkatkan kinerja UMKM.
Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0 Mahbubah, Istiyanatul; Putri, Sofie Yunida
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.2.73-78

Abstract

This research discusses the disruption of the Accountant Profession in the Era of the Industrial Revolution 4.0, with the aim of analyzing the threats and opportunities of Industrial Revolution 4.0 for the existence of the accountant profession and how to deal with it, in the 4.0 industrial revolution there were very significant changes in various sciences and professions, so that they were able to disrupt the profession. Accountant. This study used a qualitative method with a phenomenological approach, with data collection techniques through semi-structured interviews with both informants. Based on the results of interviews with the two informants, it can be seen that massive use of technology is one of the biggest impacts of disruption. The two informants also expressed the same opinion that the most important thing an accountant must have in the era of the industrial revolution 4.0 at this time is the figure of an accountant who is able to prepare himself to master technology and be ready to face the various changes and technological developments that accompany it.
Co-Authors Ahmad Mustofa Azaro, Khoirin Fibriani, Rudiana Malia, Evi Setyawan, Bimo Sofie Yunida Putri Syahputra, Ferdian Eko Yusna, Yusna