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All Journal Society: Jurnal Pengabdian Masyarakat Jurnal Entrepreneur dan Manajemen Sains JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Atestasi : Jurnal Ilmiah Akuntansi
Mildazani
Politeknik Manufaktur Negeri Bangka Belitung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Fair Value Analysis of Shares amidst Fintech Competition Pressure: A Case Study at PT Bank BNI Muhammad Faisal AR Pelu; Syamsuri Rahim; Mildazani Mildazani; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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Abstract

This study aims to determine the fair value of PT. Bank Negara Indonesia Tbk amid pressure from fintech competition. This research uses secondary data. Secondary data needed in this study are financial statements and stock price data of PT. Bank Negara Indonesia (BNI) Tbk, which was listed on the Indonesia Stock Exchange from 2014-2018. The data collection method used in this study is the documentation method. The data analysis method used in this research is quantitative descriptive. This study uses a Discount Cash Flow approach to calculate and determine the fair value of company shares. The results showed that: the cost of equity produces the desired rate of return of investors. Growth obtains a number that will be used to determine the FCFE projection. FCFE shows how efficient a company is in using cash. Terminal Value obtains the value used as the basis for calculating the current value. Discount factor decreases in value every year. Discounted FCFE generates an assumption of value growth every year. Price Value illustrates the assumption that the value obtained in the future is below the value spent. Equity value offers indicative value in terms of potential. Fair value produces value below market value. Bank BNI shares, in the overvalent category. Fintech, with its various innovations and sophistication, has made the role of banks slowly taken over.
Peran Teknologi Digital dalam Peningkatan Kualitas Akuntansi Keuangan di Era 2025: Suatu Tinjauan Literatur Sistematis Asrie Dyah; Alfiany Alim Imro’ah; Mildazani, Mildazani; Sheilla Amanda Putri; Sriayu Saputri Situmeang
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7734

Abstract

Transformasi teknologi digital telah membawa perubahan mendasar dalam praktik akuntansi keuangan di era bisnis modern. Perkembangan kecerdasan buatan (artificial intelligence), big data analytics, cloud computing, dan blockchain mendorong pergeseran proses akuntansi dari sistem manual dan periodik menuju sistem yang terotomatisasi, terintegrasi, dan berbasis data real time. Perubahan ini tidak hanya berdampak pada efisiensi operasional, tetapi juga secara langsung memengaruhi kualitas informasi keuangan yang dihasilkan. Penelitian ini bertujuan untuk menganalisis secara komprehensif peran teknologi digital dalam meningkatkan kualitas akuntansi keuangan, khususnya ditinjau dari aspek relevansi, keandalan, ketepatan waktu, keterbandingan, dan transparansi informasi bagi pengambilan keputusan ekonomi. Metode penelitian yang digunakan adalah systematic literature review dengan menganalisis artikel ilmiah, standar akuntansi internasional, serta laporan institusi profesional dan industri yang relevan selama periode 2020–2025. Hasil kajian menunjukkan bahwa penerapan teknologi digital secara konsisten mampu meningkatkan akurasi pencatatan, mempercepat proses pelaporan keuangan, memperkuat transparansi transaksi, serta meningkatkan keandalan informasi keuangan. Namun demikian, implementasi teknologi digital masih menghadapi tantangan, terutama terkait keterbatasan kompetensi sumber daya manusia, risiko keamanan dan privasi data, serta kesiapan infrastruktur teknologi. Oleh karena itu, penguatan literasi digital, pengembangan kompetensi profesional akuntan, dan dukungan regulasi yang adaptif menjadi faktor kunci keberhasilan transformasi akuntansi keuangan di era 2025.
Gamification for Young Learners: Transforming Motivation and English Language Skills through Collaborative-Competitive Learning among Junior High School Students at SMPN 5 Sungailiat- Bangka Belitung Indriati, Titin; Veniati; Daya Wulandari; Riztamala Diana; Mildazani; Endah Arum Wangi; Decky Putra Revo
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2026): Mei
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/5y0kew29

Abstract

The development of digital technology has significantly influenced and changed the current educational practices, particularly language learning and instruction. However, English instruction at the Indonesian junior secondary school level continues to be predominantly teacher-dominated and frequently provides limited opportunities for interactive, student-centered engagement. A mixed-method approach was applied, including classroom observations, student questionnaires, as well as reflective discussions to examine the impact of the program. Purpose of the Study: This community service was designed to improve students’ learning motivation and English language competencies through the application of gamification-oriented collaborative-competitive learning. The program was carried out at SMP Negeri 5 Sungailiat, Bangka Belitung, involving 30 junior high school students participating in a series of interactive digital games, team-based activities, and point-based competitions integrated into English lessons focusing on past tense structures. Methods: A mixed-method approach was applied, including classroom observations, student questionnaires, as well as reflective discussions to examine the impact of the program. Results: The results revealed a significant improvement in students’ learning motivation, classroom participation, and vocabulary development related to past tense usage. The integration of collaborative and competitive gamification elements created a supportive yet dynamic learning environment, encouraging peer interaction while maintaining students’ enthusiasm through healthy competition. Accordingly, the findings indicate that digital gamification constitutes an effective instructional approach for improving English grammar learning among young learners. This study uniquely integrates collaborative-competitive gamification within a community service framework, offering a practical model for grammar instruction in junior high school EFL contexts.
TRANSFORMASI DIGITAL DAN PERUBAHAN PERAN AKUNTAN DI ERA MODERN: A SYSTEMATIC LITERATURE REVIEW DENGAN PENDEKATAN PRISMA Endah Arum Wangi; Asrie Dyah; Mildazani; Alfiany alim Imro'ah; Sheilla Amanda Putri; Sriayu Saputri Situmeang
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 7 No. 2 (2026): Juli
Publisher : UM. Bengkulu

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Abstract

Technological advances are radically changing accounting. Yet, there is no integrated overview of how digital tools impact accountants’ roles and competencies. Objectives: This study provides a systematic review of literature (SLR/PRISMA) on digital transformation in accounting (2019–2025), synthesizing trends and identifying research gaps. Methods: Using PRISMA guidelines, 42 relevant Scopus-indexed articles were analyzed to extract insights on technologies (AI, big data, cloud, fintech, etc.), effects on accounting processes, and implications for the profession. Results: The analysis shows that automation and analytics enhance efficiency (reducing manual work) and elevate accountants into strategic advisors and data analysts. Key findings include the emergence of the “augmented accountant” concept, the crucial role of new competencies (data literacy, IT skills, critical thinking), and heightened stakeholder demands for real-time, transparent reporting. However, studies also note challenges: skill gaps in graduates, organizational resistance, and data security concerns. Conclusions: Digital transformation substantially redefines accounting practice. The review highlights theoretical contributions (integrative frameworks of technology and accounting roles) and practical implications (curriculum redesign, workforce upskilling). We outline clear future research directions, such as empirical validation of the proposed framework across diverse contexts and exploration of under-studied areas (e.g., blockchain’s impact, ethical considerations).
Co-Authors Alfiany Alim Imro’ah AR Pelu, Muhammad Faisal Asrie Dyah Daya Wulandari Decky Putra Revo Endah Arum Wangi Muhammad Faisal AR Pelu Muslim Muslim Rahim, Syamsuri Riztamala Diana Sheilla Amanda Putri Sriayu Saputri Situmeang Syamsuri Rahim Titin Indriati Veniati Yundari, Yundari