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All Journal Jurnal Mirai Management Unram Journal of Community Service (UJCS)
Yudi Zatnika
Universitas Sali Al-Aitaam
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Transformation of Management Accounting in the Digital Era: Current Challenges and Opportunities Yudi Zatnika; Iin Safariah
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5282

Abstract

This research aims to investigate the impact of digital transformation on management accounting practices and its implications for organizations. The study seeks to understand how management accountants adapt to new technologies, the role of digital tools in decision-making, and the challenges faced by organizations during the digital transition. A literature review approach is employed to gather and synthesize existing research on digital transformation in management accounting. Peer-reviewed academic papers, industry reports, and relevant literature are analyzed to explore the challenges, opportunities, and best practices associated with the integration of digital technologies. The research reveals that digital transformation significantly enhances efficiency and accuracy in management accounting processes. Real-time reporting and data visualization empower organizations to make timely and informed decisions. The adoption of AI and data analytics enables predictive analysis, contributing to proactive decision-making. However, challenges such as skill adaptation, data management, and cybersecurity must be addressed to fully capitalize on the potential of digitalization. Organizations must foster a culture of continuous learning and embrace technology to remain competitive and successful in the digital era. Keywords: digital transformation, management accounting, digital technologies, decision-making, efficiency
Socialization of Smart Investment, Not Fake Investment in Cipagalo Village, Bojongsoang Subdistrict, Bandung Regency Yudi Zatnika; Iin Safariah; Nia Kurniasih; Erna Nurhasanah; Derri Benarli Nugraha; Dasep Heriansyah
Unram Journal of Community Service Vol. 6 No. 4 (2025): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i4.1314

Abstract

This study aims to describe the implementation and outcomes of the community service program “Smart Investment, Not Fake” designed to improve investment literacy in Cipagalo Village, Bojongsoang Subdistrict, Bandung Regency, Indonesia. Many residents are exposed to attractive but unclear investment offers and have limited ability to distinguish legal products from fraudulent schemes, underscoring the need for education on safe investing. The research used a descriptive, pre-experimental one-group pre-test–post-test design. The program was conducted face-to-face on 1 February 2025 and involved 30 villagers selected through purposive sampling. The intervention consisted of a structured socialization session including lectures, interactive discussions, and the administration of pre-test and post-test questionnaires on knowledge of smart and fake investments. Data were analyzed descriptively by comparing scores and response patterns before and after the session. The pre-test results showed that 90.90% of participants did not yet understand smart and fake investments. After the session, 93.33% rated the material as very good, 100% reported understanding the concepts and the importance of safe, OJK-supervised investment, and 36.36% stated that they intended to apply the new knowledge in practice. Participants' high attendance, active engagement, and requests for similar activities with other topics indicated strong community interest and perceived relevance. The study concludes that a short, structured socialization program, implemented through collaboration between university lecturers and local stakeholders, can effectively increase village-level financial literacy and help reduce vulnerability to investment fraud. Future activities should refine instruments to suit varying literacy levels.
Co-Authors Dasep Heriansyah Derri Benarli Nugraha Erna Nurhasanah Iin Safariah Iin Safariah Nia Kurniasih