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The Role of Accounting Information Systems in the Industrial Revolution 4.0 Era Erni Taruli Pebrina; Dewiana Novitasari; Sukriyah Sukriyah; Yeni Firmawati; Nurul Dwi Tsoraya
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v6i2.4571

Abstract

The purpose of this research study is to provide a solution so that the role of accountants continues to exist in the era of the industrial revolution 4.0 by starting to learn computer programming so that they can adapt to existing changes. This study report used a descriptive qualitative method with data collection from articles on google or internet browsing. Because in recent years there have been various technological breakthroughs that produce new value in human life through the form of artificial intelligence. Business circles call this the core of the 4.0 industrial revolution. This condition has an impact on the role of humans, especially the accounting profession which will be replaced by the role of robots.
The Effect of Spatial Dependence and Population Density on the Economic Development in Banten Region Before and During the Covid-19 Pandemic Dewiana Novitasari; Shofwatun Hasna; Tias Pramono; Sukriyah Sukriyah; Albertus Maria Setyastanto
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v6i2.4894

Abstract

This study aims to analyze the effect of spatial linkages and population density on economic development in Banten Province in 2016-2021. The data used is panel data with a spatial econometric approach. The selected model is a spatial panel model with fixed effects. This study builds two models, namely, the first model does not include the pandemic period and the second model includes the pandemic period. The results of the analysis of the first model show that before the COVID-19 pandemic occurred, spatial linkages and population density were proven to have a significant positive effect on Banten's per capita income. Population density is the main factor that strongly influences the per capita income of the Banten region. Meanwhile, in the second regression model, spatial correlation is proven to have a significant positive effect on Banten's per capita income, but population density has a negative effect. High population density actually lowers GDP per capita, because there is a lot of unemployment during the pandemic.
Digital Transformation in MSME Financial Management: Qualitative Evidence from Banten, Indonesia Sukriyah Sukriyah; Bambang Suhartono; Firdaus Putra; Nelson Silitonga; Gusli Chidir
Journal of Information Systems and Management (JISMA) Vol. 5 No. 1 (2026): February 2026
Publisher : AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4444/jisma.v5i1.1238

Abstract

Digital transformation has become a critical pathway for strengthening financial management practices among micro, small, and medium enterprises (MSMEs), particularly in developing economies. Despite increasing access to digital financial technologies, empirical evidence indicates that many MSMEs adopt these tools in a fragmented and non-strategic manner. This study aims to explore how MSME actors experience digital transformation in financial management, identify the practical changes arising from the use of digital financial tools, and examine the barriers and enabling factors shaping this transformation. Employing a qualitative research design, this study draws on in-depth interviews, non-participant observations, and document analysis involving 24 MSME owners and managers across micro, small, and medium enterprises in Banten Province, Indonesia. Thematic analysis reveals that digital transformation among MSMEs unfolds incrementally, beginning with basic tools such as digital payments and mobile banking, largely driven by customer demand rather than strategic intent. While digital tools improve transaction recording accuracy, financial transparency, and operational efficiency, their utilization remains predominantly operational, with limited progression toward analytical or strategic financial management. Key challenges include inadequate digital and financial literacy, trust concerns related to data security, cost constraints, infrastructural limitations, and entrenched traditional practices. The findings underscore that digital transformation in MSME financial management is a socio-technical process shaped by interactions between technology, managerial capabilities, and institutional context. This study contributes to the literature by providing rich qualitative insights from an underexplored regional context and offers practical and policy-relevant implications for fostering inclusive, context-sensitive digital transformation among MSMEs.