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All Journal JURNAL RELASI STIE MANDALA JEMBER JEA17: Jurnal Ekonomi Akuntansi Jurnal Akuntansi dan Ekonomika Ecopreneur.12 ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Al Dzahab Jurnal Riset Akuntansi dan Bisnis Indonesia Balance : Jurnal Akuntansi dan Manajemen Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Nusantara Community Empowerment Review Relasi : Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Jurnal Ekonomi, Bisnis dan Manajemen Journal Governance Society Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Green Economics: International Journal of Islamic and Economic Education Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Devi Maya Sofa
Universitas Teknologi Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penerapan Kecerdasan Buatan (AI) dalam Akuntansi Keuangan: Systematic Literature Review dan Agenda Riset Masa Depan Devi Maya Sofa
JURASIMA Vol. 1 No. 3 (2023): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Des
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan mengkaji secara komprehensif penerapan kecerdasan buatan (Artificial Intelligence/AI) dalam bidang akuntansi keuangan serta mengidentifikasi agenda riset yang relevan untuk pengembangan ilmu di masa depan. Meningkatnya adopsi teknologi AI dalam praktik pelaporan dan analisis keuangan memunculkan pertanyaan mendasar mengenai sejauh mana teknologi ini mampu mentransformasi kualitas informasi akuntansi, efisiensi proses pelaporan, dan peran profesional akuntan. Metode yang digunakan adalah tinjauan literatur sistematis dengan menganalisis artikel jurnal terindeks Scopus, Web of Science, dan IEEE Xplore yang diterbitkan pada periode 2018–2023. Hasil sintesis menunjukkan tiga tema dominan: (1) tipologi dan karakteristik penerapan AI dalam proses akuntansi keuangan, (2) faktor-faktor moderasi yang memengaruhi efektivitas implementasi AI terhadap kualitas pelaporan keuangan, serta (3) implikasi penerapan AI terhadap kompetensi akuntan, standar pelaporan, dan tata kelola informasi keuangan. Penelitian ini menyimpulkan bahwa meskipun AI telah terbukti meningkatkan akurasi dan efisiensi proses akuntansi secara signifikan, hambatan berupa keterbatasan infrastruktur teknologi, resistensi perubahan budaya organisasi, serta ketidaksiapan regulasi akuntansi dalam mengakomodasi output berbasis AI masih menjadi tantangan utama adopsi di skala luas. Penguatan kerangka regulasi AI dalam pelaporan keuangan, pengembangan kurikulum akuntansi berbasis kompetensi digital, serta peningkatan kolaborasi antara lembaga standar akuntansi, industri teknologi, dan perguruan tinggi menjadi rekomendasi utama penelitian ini.
Digital Financial Recording Adoption among Traditional Market Traders: Evidence from DTC Wonokromo Indonesia Sofa, Devi Maya
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5119

Abstract

Purpose: This study aims to explore the adoption of digital financial recording systems among traders in traditional markets by analysing the perspectives, readiness, perceived benefits, and challenges faced by merchants at DTC Wonokromo, Surabaya. Design/Methodology/Approach: This research employs a qualitative approach using a triangulation method through in-depth interviews, direct observation, and document analysis. The study involved merchants from seven different business categories to capture diverse experiences in adopting digital bookkeeping practices. Data were analysed using thematic analysis to identify patterns related to adoption behaviour and digital readiness. Findings: The findings reveal significant variations in the level of understanding and adoption of digital financial recording systems among traders. Merchants with undergraduate educational backgrounds aged between 45–55 years demonstrated higher levels of adoption, while younger employees aged 24–35 years showed stronger technical adaptability. Businesses in the electronics & accessories and jewellery sectors exhibited the highest adoption levels. The main perceived benefits include time efficiency, improved recording accuracy, easier access to financial history, and better inventory management. However, several challenges remain, including infrastructure limitations, employee resistance to change, implementation costs, data security concerns, and limited technical support. Overall, most traders demonstrated moderate to high readiness to transition toward digital accounting practices. Research Implications: This study contributes to the literature on digital accounting adoption among MSMEs, particularly in traditional market contexts in developing countries. The findings highlight the importance of digital literacy support, infrastructure readiness, and change management strategies to accelerate digital financial transformation among small traders. The results also provide practical insights for policymakers and market authorities in designing targeted digitalization programs for MSMEs.
Energy Efficiency and Profitability Analysis in Sharia-Compliant Microenterprises Applying Green Business Principles Devi Maya Sofa; Aning Fitriana; Chems Eddine Boukhedimi
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 2 (2024): April: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i1.413

Abstract

Microenterprises are crucial to the economic landscape, especially in developing countries, as they contribute significantly to GDP and employment. However, these businesses often face challenges in adopting sustainable practices due to financial constraints, limited resources, and market access issues. This research evaluates the impact of energy efficiency on the profitability of Sharia-compliant microenterprises applying green business principles. By integrating energy-saving measures, such as energy-efficient technologies and optimized consumption, microenterprises can reduce operational costs and improve profitability. Sharia-compliant businesses, which adhere to ethical and sustainable practices, tend to be more open to implementing such green practices. The findings show that energy-efficient microenterprises outperform conventional ones in profitability, as energy-saving leads to lower costs and enhanced competitiveness. The study also highlights the importance of green finance in supporting these enterprises by overcoming financial barriers, allowing them to adopt energy-efficient technologies. Despite the clear benefits, challenges such as high initial investment costs and limited access to efficient technologies remain. Policy intervention, including financial incentives and education, is necessary to address these barriers and enable microenterprises to fully capitalize on energy efficiency. In conclusion, energy efficiency is not only a key driver of profitability for Sharia-compliant microenterprises but also a strategy for long-term sustainability and competitiveness.
Sosialisasi dan Pelatihan Coretax System untuk Meningkatkan Kepatuhan Wajib Pajak di Era Digital Maya Sofa, Devi; Dwi Putri, Rizka Yunita; Dianita, Anggraini; Hidayat, Luqman Arief; Anggraini, Salsa Ardana
Jurnal Pengabdian West Science Vol 5 No 03 (2026): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpmws.v5i03.3287

Abstract

Implementasi Coretax System oleh Direktorat Jenderal Pajak menuntut kesiapan teknis wajib pajak yang memadai, namun mayoritas sivitas akademika Fakultas Ekonomi dan Bisnis Universitas Teknologi Surabaya belum memiliki kapasitas tersebut. Kegiatan pengabdian ini bertujuan meningkatkan literasi dan kepatuhan perpajakan digital melalui sosialisasi dan pelatihan Coretax System. Metode yang digunakan adalah Participatory Action Research (PAR) dengan strategi coaching clinic berbasis praktik langsung, dilaksanakan pada 10 dan 11 Maret 2026 dengan melibatkan 34 peserta. Hasil kegiatan menunjukkan peningkatan rerata skor pemahaman peserta sebesar 61,6%, dari 52,4 menjadi 84,7. Sebanyak 88,2% peserta menyatakan lebih percaya diri menggunakan sistem secara mandiri, dan terbentuk komunitas relawan pajak kampus sebagai wujud transformasi sosial yang berkelanjutan.
Pengaruh Efektivitas Audit Internal terhadap Akuntabilitas Pengelolaan Anggaran pada Instansi Pemerintah Fauziah, Shinta Octy; Sofa, Devi Maya
Nusantara Entrepreneurship and Management Review Vol. 4 No. 1 (2026): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v4i1.1964

Abstract

Tujuan penelitian ini dilakukan untuk menganalisis pengaruh efektivitas audit internal terhadap pengelolaan anggaran pada instansi pemerintah. Latar belakang penelitian didasarkan pada pentingnya audit internal sebagai sarana pengawasan yang memastikan anggaran dikelola secara akuntabel sesuai dengan ketentuan. Metode yang digunakan dalam penelitian ini adalah kualitatif, data yang digunakan adalah data primer berupa wawancara kepada auditor Inspektorat Jenderal Kementerian Perhubungan dan data sekunder berupa Laporan Hasil Audit dan Tindak Lanjut Hasil Pengawasan yang didapatkan dari Inspektorat Jenderal Kementerian Perhubungan. Analisis data kualitatif dilakukan untuk melihat tingkat tindak lanjut temuan audit hingga bulan Oktober 2025, yang menandakan bahwa unit kerja meningkatkan kepatuhan dalam pengelolaan anggaran, serta untuk mengetahui faktor pendukung dan penghambat pelaksanaan tindak lanjut audit. Hasil penelitian atas data yang diperoleh menunjukkan bahwa audit internal berpengaruh baik terhadap akuntabilitas pengelolaan anggaran di instansi pemerintah, dilihat dari peningkatan jumlah temuan audit yang telah ditindaklanjuti. Ada beberapa faktor penghambat dalam penyelesaian tindak lanjut temuan audit, yaitu kurangnya perhatian pimpinan, untuk rekomendasi yang mengharuskan adanya penambahan anggaran seringkali pengusulan anggarannya belum disetujui dalam waktu dekat, adanya pihak-pihak (kontraktor, pengawas, pihak ketiga) yang tidak bertanggungjawab, serta kurangnya koordinasi di internal unit kerja maupun antara unit kerja dengan Inspektorat Jenderal. Secara keseluruhan, penelitian ini menegaskan bahwa akuntabilitas pengelolaan anggaran dapat meningkat apabila audit internal berjalan secara efektif, independen, dan ditindaklanjuti secara konsisten. Untuk itu, instansi pemerintah perlu memperkuat kapasitas audit internal, meningkatkan koordinasi dengan unit kerja, serta mendorong budaya kepatuhan agar pengelolaan anggaran dapat dipertanggungjawabkan secara transparan dan sesuai peraturan perundang-undangan. The purpose of this research is to analyze the effect of internal audit effectiveness on budget management in government agencies. The reason for the research is based on the importance of internal audits as a means of supervision that ensures budgets are managed in an accountable manner in accordance with regulations. This research uses qualitative methods, with primary data collected through interviews with auditors and secondary data in the form of Audit Reports and Follow-up on Supervision Results obtained from the Inspectorate General of the Ministry of Transportation. Qualitative data analysis was conducted to examine the level of follow-up on audit findings up to October 2025, which indicated that auditees had improved compliance in budget management, as well as to identify factors supporting and hindering audit follow-up. The results of research show that internal audits have a positive effect on the accountability of budget management in government agencies, as seen from the increase in the number of audit findings that have been followed up. Several factors hinder the follow-up of internal audit findings, including a lack of attention from the management, recommendations that require additional budgets that are often not approved shortly, irresponsible parties (contractors, supervisors, third parties), and a lack of coordination. Overall, this research confirms that budget management accountability can be improved if internal audits are conducted effectively, independently, and followed up consistently. To that end, government agencies need to strengthen their internal audit capacity, improve coordination with auditees, and encourage a culture of compliance so that budget management can be accounted for transparently and in accordance with regulations.
TRANSFORMASI DIGITALISASI PERPAJAKAN: TRANSISI DARI DJP ONLINE KE CORETAX PADA INSPEKTORAT DAERAH KABUPATEN BLORA Isnan, Nawawi; Sofa, Devi Maya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1264

Abstract

The digital transformation of taxation is a strategic step taken by the Indonesian government to improve administrative efficiency, data accuracy, and fiscal accountability. One of the main implementations of this policy is the implementation of the Coretax Administration System (Coretax), which replaces the previous system, DJP Online. Coretax is designed as an integrated core taxation system capable of integrating various tax reporting and validation applications into a single, standardized national database. This study aims to analyze the transition process from DJP Online to Coretax and assess its impact on tax administration performance at the Blora Regency Inspectorate, as a representative of local government agencies adapting to the new digital-based system. The research method used is descriptive qualitative, with data collection techniques through semi-structured interviews with tax administration staff and observations of tax reporting documents before and after the implementation of Coretax. The analysis was conducted by examining changes in work procedures, obstacles that emerged during implementation, and employee perceptions of the system's effectiveness. To ensure validity, triangulation of sources and methods was conducted so that the research results describe field conditions objectively and comprehensively. The study results showed that the transition period was marked by various obstacles, such as system errors, login difficulties, data matching, and limited employee understanding of the new workflow. These conditions led to increased workloads and reporting delays in the initial implementation phase. However, Coretax has proven capable of improving reporting accuracy through automated data validation, information integration, and reduced input errors. The study concluded that the benefits of digitalization have begun to be seen. However, the system's effectiveness still needs to be strengthened through increased human resource competency, more equitable digital infrastructure support at the regional level, and ongoing support from the central tax authority.
PERAN OTORITAS JASA KEUANGAN DALAM PENEGAKAN HUKUM PRAKTIK PINJAMAN ONLINE ILEGAL DI JAWA BARAT Wijaya, Fakhirah Putri; Sofa, Devi Maya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1273

Abstract

Digital technology has revolutionized financial services, yet it has also triggered a surge in illegal online lending. By 2025, West Java recorded the highest cases in Indonesia with loans totaling IDR 20.23 trillion. The high loan rate is not only due to low digital financial literacy but also to the numerous attempts by illegal lenders to commit fraud, such as misusing personal data, charging high interest rates, and intimidating collection methods. The purpose of this research was to examine the role of the Financial Services Authority (OJK) in enforcing the law on illegal online lending practices in West Java, using two approaches: prevention and enforcement. This research used qualitative methods, examining written sources, official reports, regulations, and relevant case studies. The results indicate that the OJK's preventive efforts, such as improving financial literacy and disseminating information to the public, as well as publishing data on legitimate lenders, have had a positive impact. Enforcement efforts through blocking applications, tracking digital crimes, and using financial analysis to trace fund flows have proven quite effective, although illegal lenders continue to adapt and exploit technological gaps. This study recommends strengthening interagency cooperation, optimizing surveillance technology, enhancing data protection, and expanding financial education. These steps are vital to creating a secure and sustainable digital financial environment. This holistic approach ensures protection for all levels of society against evolving digital financial crimes.
SISTEM PENGGAJIAN DIGITAL: MENINGKATKAN EFISIENSI, AKURASI, DAN TRANSPARANSI GAJI ASN DI BAPPEDA JAWA BARAT Fitriana, Ayu Intan; Sofa, Devi Maya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1276

Abstract

Pengelolaan gaji dan tunjangan ASN merupakan salah satu hal strategis karena berkaitan langsung dengan kesejahteraan pegawai dan kinerja organisasi. Penelitian ini dilakukan untuk menganalisis efisiensi sistem penggajian digital yang diterapkan di Bappeda Jawa Barat dalam mendukung akurasi dan transparansi pengelolaan gaji dan tunjangan ASN. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Pengumpulan data di Bappeda Jawa Barat dilakukan dengan observasi, pengamatan langsung, serta wawancara untuk mengetahui persepsi dan pengalaman pengguna sistem terhadap efektivitas aplikasi. Hasil penelitian menunjukkan bahwa implementasi sistem penggajian digital yang terintegrasi dengan sistem kepegawaian dapat meningkatkan efisiensi melalui proses sinkronisasi otomatis yang mampu menyederhanakan dan mempersingkat waktu dalam perhitungan gaji dan tunjangan ASN. Adanya fitur sinkronisasi otomatis meminimalisasi kesalahan akibat penginputan data secara manual, sehingga akurasi dalam perhitungan gaji dan tunjangan ASN meningkat. Transparansi dalam pengelolaan gaji dan tunjangan ASN juga meningkat dengan histori perhitungan yang tercatat lengkap pada sistem serta fitur slip pembayaran yang dapat diakses langsung oleh masing-masing pegawai.
STRATEGI MENINGKATKAN DAYA SAING UMKM WARUNG MAKAN BU HAFID DI ERA DIGITAL Wicaksono, Achmad; Sofa, Devi Maya
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 6 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v6i1.1368

Abstract

The aim of this research is to formulate a strategy to increase the competitiveness of the Warung Bu Hafid MSME. The research was conducted using a qualitative descriptive method. Research data were obtained through in-depth interview techniques, direct observation, and documentation study. The collected data were analyzed through the SWOT framework to identify internal and external factors affecting business competitiveness. The research results identified strengths including strategic location, affordable prices, and delicious food quality, while weaknesses encompass minimal online promotion, lack of digital technology utilization, and monthly sales fluctuations. Opportunities that can be leveraged are local community consumption needs, community empowerment, takeaway services, and busy lifestyle trends, whereas threats include changes in consumer habits, rising raw material prices, dependence on local markets, and digital competition. Based on the SWOT matrix, the research formulated four strategy categories: SO Strategy (developing practical meal packages and pre-order services), WO Strategy (forming local digital teams and late-month promotions), ST Strategy (loyal customer ambassador programs and "hidden gem" concept), and WT Strategy (consistent digital campaigns and referral loyalty systems) which are expected to enhance competitiveness through market expansion, sales stabilization, and brand awareness improvement.
Co-Authors Abd Adim, Abd Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Adinda Putri, Yuliana AGUS Aji, Susilo Amal, Achlosul Amelia Dwi Lestari Andriani, Rena Anggraini Dianita Anggraini, Salsa Ardana Aning Fitriana Aprilia, Dea Putri Arisandi, Kirana Aristo Surbakti, Manuel Chems Eddine Boukhedimi Cholidah, Lely Nurul Dandi Prahasta Dedali, Sindhu Hargo Denny Iswanto Devi Masito, Risca Dianita, Anggraini Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Dwi Putri, Rizka Yunita Efendy, Edy Ervitasari, Devi Faizi, Afiffuddin Nur Falach, M. Zidnal Fauziah, Shinta Octy Febyanti, Triana Fitriana, Ayu Intan Fraidylegif Putra Djatu, Petrus Haryati, Tati Hidayat, Luqman Arief Hidayat, Luqman Arif Hilmawan, Tanta Ika Fitri Ulfindrayani Isnan, Nawawi Jannah, Riyadotul Khamidah, Yuni Astriana Kirana Arisandi Kirana Arisandi Kurniawan, Dhea Salsabila Lailiyah, Nikmatul Lukman Arif Hidayat Lukman Hakim M. Taufiq Hidayat Manuel Aristo Surbakti Manuel Aristo Surbakti Mardianto, Totok Michael Oswald Kritiano Djenal Mutiara Reka Oktavia Nadia, Syarifah Nadya Ayu Oktaviani Nadya, Indy Novie Noordiana Rachma Yulia Oktavia, Igga Oswald, Michael Petrus Fraidylegif Putra Djatu Petrus Fraidylegif Putra Djatu Prahasta, Dandi Prakoso, Firza Agung Putri, Rizka Yunita Dwi Putri, Yuliana Adinda Rahayuningsih, Yanti RAMDHANI, REVIANDY AZHAR Rizka Yunita Dwi Putri Robita, Dinda Rotama, Bintang Armando Salsa Ardana Anggraini Salsa Ardana Anggraini Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Sero, Imelda Sheravin Sitorus, Michael Pandapotan ST, Agus Sujudi, Muhammad Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Syaldina Malaika Tasya, Argita Pramestia Wijaya, Fakhirah Putri yani, Tri Oktawi Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yuliana Adinda Putri Yuliana Adinda Putri Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman