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Pemberdayaan Masyarakat Desa melalui Literasi Akuntansi Digital pada Program Catat Uang Desa dengan Cerdas Daud, Maiercherinra; Sanda Sip, Afian Dezi; Sambo, Eva Marin; Suriyadi Nur; Ana Rusmardiana
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 5 No. 2 (2025): Juli 2025
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v5i2.660

Abstract

This community service program aims to improve the literacy and digital accounting skills of residents of Kalukuang Village, Takalar Regency, through the "Record Village Money Smart" program. The activity was carried out in three stages, namely socialization on the importance of accountable financial records, education on the use of Android-based and desktop-based digital accounting applications, and discussions. The evaluation methods used include direct observation, pre-test and post-test and evaluation questionnaires to measure participants' understanding. The results showed that 83.5% of participants were able to operate the application independently, 91% felt that the training was very relevant and easy to follow, and 78% began to implement the application in recording real village transactions. This activity has a positive impact on recording efficiency, increased transparency, and strengthened village financial accountability. The program is recommended to be replicated in other villages with an adaptive local approach.
The Impact of Accounting Automation on the Role of Human Accountants in Multinational Companies Sudaryat; Anisa Putri; Ana Rusmardiana
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5622

Abstract

This study explores the impact of accounting automation on the role of human accountants in multinational companies, focusing on the transformative effects of technologies such as Robotic Process Automation (RPA), Artificial Intelligence (AI), and Machine Learning (ML). Using a qualitative approach, specifically a systematic literature review (SLR) and library research, the study examines existing academic articles, industry reports, and case studies to assess how automation has reshaped accounting practices in multinational corporations. The findings reveal that automation has significantly enhanced operational efficiency, reduced human error, and streamlined accounting processes, leading to cost savings and more accurate financial reporting. Additionally, the role of accountants has shifted from performing routine, operational tasks to more strategic and advisory functions, contributing to business decision-making and financial strategy. However, the study also highlights concerns regarding job displacement, particularly for lower-level accounting roles, and emphasizes the need for continuous professional development and skill acquisition in areas such as AI and data analytics. The study concludes that while automation offers substantial opportunities for accountants to grow in strategic roles, it also requires significant adaptation in terms of skills and responsibilities. Future research is recommended to explore the long-term effects of automation on the accounting profession, its ethical implications, and the effectiveness of training programs aimed at equipping accountants with the necessary technological skills.