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All Journal Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Suningrat
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Humanities Economics, Econometrics & Finance Social Sciences Other

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Pengenalan Akuntansi Forensik dan Literasi Anti Fraud bagi Generasi Z Kota Serang Arianto, Bambang; Suningrat
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art2

Abstract

This community service activity aims to strengthen the understanding of the importance of forensic accounting and anti-fraud literacy for generation Z. Forensic accounting is a scheme that can be developed as a preventive, detective and persuasive strategy through the application of investigative audit procedures with a litigation nature aimed at producing various findings and evidence, so that they can be used in the decision-making process in court. Understanding forensic accounting and anti-fraud literacy is very important for the lazy generation because it will form anti-fraud integrity. Strengthening forensic accounting literacy and anti-fraud literacy is very necessary so that the lazy generation can understand the triggering factors, and effective internal control strategies to mitigate the risk of fraud in the financial sector. This community service was carried out on 4th October, 2024 at SMK Negeri 7 Serang City, by providing training and assistance on the introduction of forensic accounting and anti-fraud literacy for generation Z in Serang City. In this training, various knowledge and education have been provided in the form of basic concepts of forensic accounting, fraud theory, forensic audits, investigative audits and stages of anti-fraud literacy for the lazy generation. The success of this community service activity is known to generation Z, who have been able to recognize, understand and implement the basic concepts of forensic accounting and anti-fraud literacy.
Studi Fenomenologi Digitalisasi bagi Akuntansi Manajemen di Era Ekonomi Digital Arianto, Bambang; Suningrat; Jikhan, Fat’Chatus Chanifa
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v4i1.6416

Abstract

Penelitian ini bertujuan untuk menganalisis dampak digitalisasi terhadap akuntansi manajemen dalam konteks era ekonomi digital. Digitalisasi telah membawa perubahan fundamental dalam praktik akuntansi manajemen mulai dari otomatisasi proses akuntansi, pengolahan data, pencatatan transaksi, hingga penyusunan laporan keuangan. Penelitian ini menggunakan pendekatan studi fenomenologi dengan metode analisis Interpretative Phenomenological Analysis. Data diperoleh melalui metode wawancara mendalam (in-depth interview) dengan kategori berbasis pernyataan subjek penelitian yang menjalankan aktivitas akuntansi manajemen. Subjek penelitian menyatakan bahwa digitalisasi telah berperan dalam percepatan dan efisiensi kinerja dalam konteks akuntansi manajemen. Hasil penelitian menemukan bahwa digitalisasi telah mendorong efisiensi dan akurasi dalam fungsi administratif menjadi fungsi strategis yang lebih berorientasi pada pengambilan keputusan berbasis data. Selain itu, penelitian ini juga menemukan bahwa digitalisasi akuntansi manajemen dapat memperkuat aspek pengendalian manajemen dan transparansi data di era ekonomi digital.
Co-Authors Bambang Arianto Jikhan, Fat’Chatus Chanifa