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ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA Indra Lukmana Putra; Mochammad Junus; Nur Imamah; Rosy Aprieza Puspita Zandra; Rully Aprilia Zandra
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2938

Abstract

Transformation of digital technologies, distinctive nature of artistic practices, and urgency of transition toward renewable energy introduce new conceptual challenges to accounting practices. Research examines how technology-mediated art curation, within the context of organizational governance and renewable energy projects, disrupts conventional accounting practices and broadens meaningful of accountability. Interpretive qualitative approach is employed through critical literature analysis and documentary studies of technology-based art curation practices, data visualization, and performative representations that foreground issues of value, sustainability, and accountability in the renewable energy sector. Thematic analysis is used to identify conceptual patterns interrelate accounting, art, technology, and energy. Findings demonstrate that art curation functions as an alternative form of accounting capable of representing the economic, social, and ecological value complexities of renewable energy in more narrative and reflective ways, while digital technologies amplify this disruptive capacity through visual and interactive experiences that move beyond static financial reports. Study reveals new insights showing that the integration of art, technology, and renewable energy contexts drives a shift toward multiple-narrative, more humanistic, and sustainability-oriented models of accountability. Main conclusion emphasizes that accounting should be understood as a social and cultural practice that is adaptive and responsive to environmental concerns and energy transition dynamics.
Pelatihan Pencatatan Keuangan Sederhana Berbasis Aplikasi Digital bagi UMKM Paroki Redemptor Mundi Surabaya Mahsina Mahsina; Agustinus Winoto; Rudiana Fibriani; Rosy Aprieza Puspita Zandra
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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Abstract

This community service activity was motivated by the low level of understanding among Micro, Small, and Medium Enterprises (MSMEs) assisted by the PSE of Redemptor Mundi Parish in Surabaya in recording their business finances. Many of these businesses do not yet have a proper bookkeeping system, still mix personal and business finances, or do not know how to prepare simple financial statements. The purpose of this activity was to improve the knowledge and skills of MSME actors in financial recording using simple digital applications. A participatory and educational approach was applied through several stages, including preparation, socialization and training, mentoring in preparing financial statements, and evaluation. The results of this activity show that participants gained a better understanding of how to record transactions, separate personal and business finances, and prepare simple income statements and cash flow reports. This program greatly assisted MSMEs assisted by the PSE of Redemptor Mundi Parish Surabaya in preparing financial reports independently. The activity also increased awareness of accountability and financial transparency, while supporting the sustainability and competitiveness of MSME.