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Analisis Penerapan Sistem Informasi Akuntansi Dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah Marpaida Situmeang; Ratna Sari Dewi; Rizqy Fadhlina Putri; Junita Putri Rajana Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.3745

Abstract

The Serdang Bedagai Regency Government has implemented PP 71 of 2010 concerning government accounting standards regarding the presentation of accrual-based financial reports. The purpose of the study was to determine the Analysis of the Implementation of Accounting Information Systems in Improving the Quality of Regional Government Financial Reports (Case Study at the Tebing Syahbandar District Office, Serdang Bedagai Regency). This study uses a qualitative research method, where researchers will collect data by observation, collect data in the field, and conduct direct interviews by directly visiting sources at the research location, interviews were conducted with the finance department. To obtain the data needed in this study, the author conducted this research at the Tebing Syahbandar District Office. Researchers can adjust the data collection techniques used to the conditions at the research location. Overall, the 2023 equity change report reflects improvements in the office's financial position and the effectiveness of financial management. The implementation of the Accounting Information System has helped achieve better transparency and supported positive equity increases, providing a strong foundation for future financial stability and growth. The use of the Regional Management Information System (SIMDA) in accrual-based regional financial management has brought about a significant transformation in the way local governments manage, record, and report their finances. SIMDA helps improve the accuracy, transparency, and speed of the financial report preparation process at the Tebing Syahbandar Sub-district Office.
Edukasi Digitalisasi Keuangan Syariah Bagi Guru Sebagai Upaya Membangun Literasi Finansial Siswa Mts. Lab. Ikip. Al-Washliyah Medan Munawaroh; Muhammad Radian Syah; Sri Fitria Jayusman; Asmawarna Sinaga; Riyan Pradesyah; Melisa Zuriani Hasibuan; Rizqy Fadhlina Putri
STARLA: Jurnal Pengabdian Masyarakat Vol 2 No 1 (2026): Maret
Publisher : CV. BAROKAH PUBLISHER

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

Abstract

The rapid development of Islamic financial digitalization in line with financial technology advancements has not been fully accompanied by adequate Islamic financial literacy among students. This condition highlights the importance of strengthening teachers’ capacity as strategic educational agents in instilling financial knowledge and behavior aligned with Sharia principles from an early age. Therefore, this community service program aims to provide education on the digitalization of Islamic finance for teachers at MTS. Lab. IKIP Al-Washliyah Medan as an effort to enhance students’ financial literacy. The service activities were implemented through stages of socialization, interactive training, simulations of Islamic digital financial services, as well as discussions and mentoring. The materials covered basic concepts of Islamic financial literacy, an introduction to Sharia-based digital financial products and services, and strategies for integrating financial literacy into classroom learning. Evaluation was conducted using pre-test and post-test instruments to measure participants’ improvement in understanding. The results indicate a significant increase in teachers’ understanding of the concepts and practices of Islamic financial digitalization, along with improved readiness to integrate financial literacy into the learning process. This program contributes to strengthening teachers’ roles as agents of Islamic financial literacy and supports the development of financially literate, technologically adaptive students who uphold Islamic economic values.