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All Journal IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Mandalika Journal of Business and Management Studies Lentera Negeri
Sukriyah Sukriyah
Universitas Insan Pembangunan Indonesia
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN MANAJEMEN KEUANGAN DAN PEMASARAN DIGITAL BAGI PELAKU USAHA SABLON PADA DESA KADU, CURUG TANGERANG Siti Maesaroh; Sucipto Basuki; Jainuri Jainuri; Winanti Winanti; Sukriyah Sukriyah; Dhaniel Hutagalung; Nuri Wiyono; Nelson Silitonga; Ryan Lucky Bahara Pasaribu; Alexandro Pardamean Simorangkir; Wilmar Tumimbang; Evan Parulian; Ervana Chyrine; Sri Lestari; Miyv Fayzhall; Sakhroji Sakhroji; Riyanto Riyanto
JURNAL PKM IKA BINA EN PABOLO Vol 6, No 2: PENGABDIAN KEPADA MASYARAKAT | JULI 2026
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ikabinaenpabolo.v6i2.9527

Abstract

Masih banyaknya pelaku usaha sablon di Desa Kadu, Curug, Tangerang yang menghadapi permasalahan dan kendala pengelolaan keuangan dan pemasaran produk akibat kurangnya literasi dan kemampuan menyusun laporan keuangan dan minimnya pemanfaatan teknologi digital. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pemahaman, pengetahuan dan meningkatkan kemampuan para pelaku usaha dalam pengelolaan keuangan dengan baik dan benar serta pemanfaatan media pemasaran digital melalui media smarphone.  Kegiatan diikuti oleh 22 orang pelaku usaha, 4 orang mahasiswa dan 15 orang dosen. Metode yang digunakan melalui metode ceramah, praktik langsung, pendampingan dan diskusi interaktif. Hasil kegiatan menunjukkan para peserta memahami, mengerti dan mengimplementasikan pencatatan transaksi keuangan, pengelolaan arus kas, perencanaan anggaran dan pemasaran secara digital melalui media sosial dan marketplace dengan smartphone. Diharapkan peserta memiliki usaha yang berkelanjutan dan meningkat serta berdaya saing di era digital. Kegiatan berlangsung dengan lancar dan antusiasme peserta sangat tinggi terbukti semua peserta mengikuti kegiatan hingga akhir acara
Analysis of the Readiness of Accounting Standards to Address the Development of Digital Assets and Tokenization in the Blockchain-Based Economy Achmad Syahfrudin Zulkarnnaeni; Yentina Siregar; Rahayu Kusumawati; Sukriyah Sukriyah; Suseno Suseno
Mandalika Journal of Business and Management Studies Vol 4 No 2 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i2.495

Abstract

The rapid growth of blockchain technology has accelerated the emergence of digital assets and tokenization, creating significant challenges for existing accounting standards. This study aims to analyze the readiness of current accounting standards in addressing the development of digital assets and tokenization within the blockchain-based economy. A qualitative library research approach was employed by reviewing books, peer-reviewed journal articles, accounting standards, regulatory documents, and other relevant scientific publications. The collected literature was analyzed using content analysis to identify patterns, conceptual gaps, and emerging issues related to the recognition, measurement, classification, disclosure, and reporting of blockchain-based digital assets. The findings indicate that current accounting standards provide limited guidance for cryptocurrencies and remain insufficient to accommodate more complex blockchain innovations, including tokenized assets, decentralized finance, non-fungible tokens, and smart contract transactions. Significant inconsistencies persist across accounting practices due to the absence of comprehensive standards that reflect the economic substance of digital assets. This study concludes that existing accounting standards demonstrate moderate readiness and require substantial refinement to improve transparency, comparability, and reliability of financial reporting. The study contributes to the growing literature by providing recommendations for future accounting standard development that aligns with technological innovation and the evolving blockchain-based economy.
Digital transformation of public sector accounting through artificial intelligence to improve financial transparency and accountability Arthur Reinaldo Tanihatu; Nana Adriana; Moh. Sholeh; Sukriyah Sukriyah; Budiandru Budiandru
Lentera Negeri Vol. 7 No. 1 (2026): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/993090

Abstract

Artificial Intelligence (AI) has emerged as a transformative technology that reshapes public sector accounting by improving financial management efficiency, transparency, and accountability. This study aims to examine the role of AI in the digital transformation of public sector accounting and its contribution to enhancing public financial governance. Using a narrative literature review approach, the study analyzes relevant books, peer-reviewed journal articles, government reports, and other scholarly publications concerning AI, digital transformation, and public sector accounting. The findings indicate that AI significantly enhances accounting efficiency through process automation, predictive financial analysis, intelligent auditing, and real-time reporting while strengthening financial transparency and institutional accountability. The Technology Acceptance Model (TAM) explains that perceived usefulness and perceived ease of use are critical determinants of successful AI adoption within public organizations. However, organizational readiness, digital infrastructure, data governance, and regulatory support remain essential prerequisites for effective implementation. The study concludes that AI-driven digital transformation provides substantial opportunities for improving public financial governance and offers strategic insights for policymakers seeking sustainable and accountable financial management systems.
Co-Authors Achmad Syahfrudin Zulkarnnaeni Alexandro Pardamean Simorangkir Arthur Reinaldo Tanihatu Budiandru Budiandru Dhaniel Hutagalung Ervana Chyrine Evan Parulian Jainuri Jainuri Miyv Fayzhall Moh. Sholeh Nana Adriana Nelson Silitonga Nuri Wiyono Rahayu Kusumawati Riyanto Riyanto Ryan Lucky Bahara Pasaribu Sakhroji Sakhroji Siti Maesaroh Sri Lestari Sucipto Basuki Suseno Suseno Wilmar Tumimbang Winanti Winanti Yentina Siregar