Garuda - Garba Rujukan Digital

Menghadapi Tantangan Digital: Respon Akuntansi Manajemen Terhadap Disruptive Technology Yudhistira, Prillinaya; Setyo Wibowo, Nugroho; Wijaya, Dwi Indriani Fidiastutik; Resya, Fachmi; Andriyanto, Dicky; Yuniar, Eka
Jurnal Ilmiah Inovasi Vol 24 No 3 (2024): Desember
Publisher : Politeknik Negeri Jember

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Disruptive technology refers to digitization that offers a variety of new software and programs for Management accounting practices that are useful for assisting reporting, planning, controlling, and decision-making processes. Digital forms of disruptive technology include Big data, Cloud computing, Blockchain, and Artificial Intelligence (AI). All of which lead to automation, visibility and analysis in utilizing structured and unstructured data to support the company's decision-making process. The adoption of digital technologies in Management accounting in fact provides new benefits and challenges simultaneously. This study focuses on how Management accounting responds to disruptive technology and how the impact of disruptive technology on Management accounting practices. This study concludes that the existence of technology and rapid business development has led to the transformation of management accountants in the form of a significant shift in how management accountant view themselves (identity) and their roles in the organization.

Dampak Rebranding pada Industri Pariwisata terhadap Citra Destinasi dan Loyalitas Wisatawan. Pinandita, Candra Pramula; Wijaya, Dwi Indriani Fidiastutik; Aalin, Elmi Rakhma
Jurnal USAHA Vol 6, No 1 (2025): Juni
Publisher : Universitas Indraprasta PGRI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/juuk.v6i1.3984

Sektor pariwisata di Kabupaten Pacitan memegang peranan penting dalam perekonomian daerah. Selain menjadi sumber pendapatan asli daerah (PAD), pariwisata juga menciptakan lapangan kerja bagi masyarakat lokal, mendorong pertumbuhan usaha mikro, kecil, dan menengah (UMKM), serta melestarikan kekayaan alam dan budaya yang dimiliki. Penelitian ini bertujuan untuk menganalisis dampak strategi rebranding pada industri pariwisata terhadap citra destinasi dan loyalitas wisatawan. Metode penelitian ini menggunakan metode kualitatif deskriptif bagaimana rebranding industri pariwisata ini dapat meningkatkan okupansi pengunjung wisatawan serta citra destinasi. Teknik pengumpulan data ini melalui wawancara mendalam. Rebranding Mentari Hill menjadi Ocean View merupakan langkah strategis yang menjanjikan untuk memaksimalkan potensi wisata bahari Pacitan dan menarik lebih banyak wisatawan keberhasilan rebranding akan sangat bergantung pada efektivitas komunikasi, kualitas pengalaman yang ditawarkan, dan pengelolaan dampak yang berkelanjutan. Pengelola perlu terus berinovasi dan memastikan bahwa "Ocean View" tidak hanya menjadi nama baru, tetapi juga tercermin dalam seluruh aspek pengalaman wisatawan

Penerapan Digital Marketing Pada UMKM Batik Tegal Ampel Kabupaten Bondowoso Untuk Meningkatkan Daya Saing dan Akses Pasar Setyo Wibowo, Nugroho; Dewangga, Vigo; Rizky, Dian; Oktaviani, Siska Aprilia; Yudhistira, Prillinaya; Wijaya, Dwi Indriani Fidiastutik
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 2 (2025): Agustus
Publisher : Politeknik Negeri Jember

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Penerapan Digital Marketing Bagi Pengrajin UMKM Batik Tegal Ampel Bondowoso merupakan upaya untuk meningkatkan daya saing dan akses pasar melalui strategi pemasaran berbasis digital. UMKM Batik Tegal Ampel merupakan salah satu UMKM di Kabupaten Bondowoso yang memiliki peran penting dalam ikut serta meningkatkan pertumbuhan ekonomi dan pengembangan usaha daerah. Kegiatan pengabdian ini bertujuan untuk memberikan solusi bagi pelaku UMKM Batik Tegal Ampel dalam memanfaatkan platform digital seperti media sosial, online marketplace, dan profil perusahaan untuk memperluas jangkauan konsumen. Metode yang digunakan melibatkan survei awal untuk mengidentifikasi tantangan pemasaran, pelatihan penggunaan media sosial, serta pendampingan dalam pembuatan konten digital dan katalog produk. Hasil menunjukkan bahwa digital marketing tidak hanya memudahkan konsumen dalam berbelanja secara fleksibel, tetapi juga meningkatkan penjualan dan kesadaran merek batik lokal. Selain itu, pemanfaatan alat bantu produksi berbasis kreativitas, seperti canting dari bahan daur ulang, turut mendukung efisiensi proses bisnis. Kegiatan ini membuktikan bahwa integrasi teknologi digital mampu mengatasi keterbatasan aksesibilitas fisik dan memperkuat posisi UMKM Batik Tegal Ampel di pasar modern.

JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs Pinandita, Candra Pramula; Pratiwi, Berlina Yudha; Wijaya, Dwi Indriani Fidiastutik
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11146

The Javanese community, which is the majority in Kediri, has unique and profound cultural values that have shaped their way of life, social interactions, and even business practices for generations. Values such as cooperation, empathy, harmony, and deliberation often serve as the foundation for interaction and business management. Based on the explanation above, the urgent research gap is the lack of in-depth understanding of how Javanese cultural values can be specifically and explicitly harmonized in the design and implementation process of accounting information systems in SMEs. This research aims to deeply explore how Javanese cultural values, firmly held MSMEs “Sambal Pecel Bu Siti Kediri”, influence and can be harmonized in the design and implementation of AIS. Javanese cultural values are an important foundation in the life of Javanese society, shaping worldviews, ethics, and daily behavior. This research is a qualitative study based on the philosophy of post-positivism, used to examine objects in their natural conditions. shows that the design and implementation of the AIS in the MSMEs "Sambal Pecel Bu Siti" can be driven by two factors, namely Javanese cultural values and experience. The findings can be explained using the yccy theory, which states that each organization has different ways of operating. The majority of MSMEs actors understand and practice Javanese cultural values such as guyub (cooperation), nrima ing pandum (accepting with sincerity), tepa slira (empathy), and andap ashor (humility). Thus, integrating Javanese cultural values into the design and implementation of the AIS at MSMEs “Sambal Pecel Bu Siti” not only makes operations more efficient but also enhances a sense of ownership and business ethics based on culture. The system that has been built not only serves as a financial control tool but also to preserve noble values in the context of modern business.

JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs Pinandita, Candra Pramula; Pratiwi, Berlina Yudha; Wijaya, Dwi Indriani Fidiastutik
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11146

The Javanese community, which is the majority in Kediri, has unique and profound cultural values that have shaped their way of life, social interactions, and even business practices for generations. Values such as cooperation, empathy, harmony, and deliberation often serve as the foundation for interaction and business management. Based on the explanation above, the urgent research gap is the lack of in-depth understanding of how Javanese cultural values can be specifically and explicitly harmonized in the design and implementation process of accounting information systems in SMEs. This research aims to deeply explore how Javanese cultural values, firmly held MSMEs “Sambal Pecel Bu Siti Kediri”, influence and can be harmonized in the design and implementation of AIS. Javanese cultural values are an important foundation in the life of Javanese society, shaping worldviews, ethics, and daily behavior. This research is a qualitative study based on the philosophy of post-positivism, used to examine objects in their natural conditions. shows that the design and implementation of the AIS in the MSMEs "Sambal Pecel Bu Siti" can be driven by two factors, namely Javanese cultural values and experience. The findings can be explained using the yccy theory, which states that each organization has different ways of operating. The majority of MSMEs actors understand and practice Javanese cultural values such as guyub (cooperation), nrima ing pandum (accepting with sincerity), tepa slira (empathy), and andap ashor (humility). Thus, integrating Javanese cultural values into the design and implementation of the AIS at MSMEs “Sambal Pecel Bu Siti” not only makes operations more efficient but also enhances a sense of ownership and business ethics based on culture. The system that has been built not only serves as a financial control tool but also to preserve noble values in the context of modern business.

Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; WIjaya, Dwi Indriani Fidiastutik; Nugraheni, Ponti Primastuti Aulia; Fitrianto, Dwi Wahid; Yulianto, Alfin Dwi; Anwar, Imam Saiful
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7766

The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.

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