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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Majalah Bisnis & IPTEK
Annastry Widyakusuma
Universitas Tadulako
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Digitalization of Public Sector AIS in Indonesia: Opportunities and Challenges (A Systematic Literature Review) Abdul Razik Luneto; Rika Febby Rhamadhani; Annastry Widyakusuma; Rizkiani Iskandar
Majalah Bisnis & IPTEK Vol. 18 No. 2 (2025): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v18i2.405

Abstract

This research systematically investigates the effective implementation of digital transformation in the public sector, with a focus on the renewal of Accounting Information Systems (AIS) as a key component. Employing a Systematic Literature Review (SLR) approach based on the PRISMA framework, the study identified, selected, and analyzed 39 relevant articles sourced from the Scopus database. The analysis centers on implementation, contributing factors, challenges, and opportunities, with a specific focus on the Indonesian context. The findings indicate that digital transformation is a fundamental paradigm shift from simply E-Government towards a more holistic and collaborative Government as a Platform (GaaP) model. The success of implementation is contingent upon factors like robust political leadership, a cohesive policy framework, and multi-stakeholder collaboration. On the other hand, the process is frequently impeded by significant hurdles, such as bureaucratic fragmentation, sectoral protectionism, outdated legacy systems and a skills gap in digital literacy among public officials. While these challenges are acute in Indonesia, they are offset by strategic opportunities to achieve technological leapfrogging and scale up successful local initiatives nationwide. This research concludes that AIS transformation is not the goal, but a pivotal enabler for the successful digital transformation of the entire public sector.
PENGUATAN KAPASITAS KELOMPOK TANI KAKAO DI DESA PANCA MAKMUR MELALUI PENDEKATAN AKUNTANSI ASET BIOLOGIS DAN INOVASI SISTEM MANAJEMEN RAMAH LINGKUNGAN I Putu Edi Darmawan; Annastry Widyakusuma; Muhammad Bashri Bas; Antonius Yohanes William Timuneno; Beatrix Yunarti Manehat
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.39738

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas kelompok tani kakao “Wana Karya” di Desa Panca Makmur, Kabupaten Morowali Utara, melalui pendekatan akuntansi aset biologis dan inovasi sistem manajemen ramah lingkungan. Kegiatan ini dilakukan untuk menjawab permasalahan yang dihadapi kelompok tani, seperti kurangnya pemahaman tentang pencatatan keuangan, pengelolaan aset biologis, dan praktik pertanian yang berkelanjutan. Metode yang digunakan meliputi ceramah, diskusi interaktif, pelatihan teknis, serta kunjungan langsung ke kebun petani untuk memahami kondisi lapangan. Hasil kegiatan menunjukkan bahwa kelompok tani mampu memahami dan mulai menerapkan pencatatan keuangan sederhana, laporan aset biologis, dan arus kas, serta mempraktikkan pengelolaan lahan yang ramah lingkungan. Pendampingan dan monitoring lanjutan akan dilakukan untuk memastikan keberlanjutan hasil kegiatan. Program ini memberikan dampak signifikan dalam meningkatkan kapasitas kelompok tani dan berpotensi menjadi model pengelolaan kakao yang efektif dan berkelanjutan.
Co-Authors Abdul Razik Luneto Antonius Yohanes William Timuneno Beatrix Yunarti Manehat I Putu Edi Darmawan Muhammad Bashri Bas Rika Febby Rhamadhani Rizkiani Iskandar