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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Mahasiswa Manajemen dan Akuntansi
Miratul Husna Neris
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Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Perkembangan Ilmu Akuntansi di Era Modern : Kajian Epistemologi Galih Mulya Subastyan; Sari Kartikaningrum; Miratul Husna Neris
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5076

Abstract

This article examines the development of accounting science in the modern era through an epistemological approach, focusing on the influence of globalization, economic dynamics, and rapid advances in information technology. A fundamental change occurred when the role of accounting shifted from merely recording transactions to becoming a strategic instrument that plays an important role in the business decision-making process. This shift indicates that accounting is no longer viewed as an administrative activity, but as an information system capable of providing added value to organizations. The integration of technologies such as accounting information systems, financial software, and big data analysis has brought about major changes in accounting practices, making them more efficient, accurate, transparent, and adaptive to the times. Through an epistemological review, a deep understanding of the origins, structure, and validity of accounting knowledge is obtained, including the philosophical dimensions that shape the framework of thinking and methodology in this discipline. Using a literature review method, this article emphasizes that the development of accounting is not only oriented towards technical aspects, but also towards conceptual and philosophical foundations that strengthen its position in facing modern business challenges. Accounting now plays an important role in supporting decision making, creating organizational efficiency, and responding to the needs of economic globalization.
Peningkatan Literasi Pengelolaan Keuangan pada Generasi Z melalui Pelatihan Aplikasi Fintech Nur Fitrianingsi; Detty Agustin Riscal; Alfiatmi Laelatunnufus; Miratul Husna Neris; Phita Magfirah Ramdhani
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2762

Abstract

Kemampuan mengelola keuangan pribadi secara bijak penting dimiliki generasi muda agar dapat mengambil keputusan finansial yang tepat. Generasi Z masih menghadapi tantangan rendahnya literasi keuangan. Untuk menjawab masalah tersebut, dilakukan pelatihan pengelolaan keuangan pribadi menggunakan aplikasi Money Lover. Metode pelaksanaan terdiri atas pemberian penyuluhan, diskusi interaktif, praktik penggunaan aplikasi Money Lover, dan evaluasi hasil melalui pre-test maupun post-test. Pelatihan terbukti meningkatkan literasi keuangan Gen Z, khususnya dalam penggunaan aplikasi fintech. Peserta pada tahap pre-test masih memiliki pemahaman terbatas, namun menunjukkan sikap positif. Setelah pelatihan, post-test memperlihatkan peningkatan dalam penguasaan konsep pengelolaan keuangan dan pemanfaatan fintech. Kegiatan ini efektif dalam memperkuat literasi keuangan digital, membentuk sikap lebih baik, dan mendorong perilaku finansial yang bijak pada Generasi Z.
Co-Authors Alfiatmi Laelatunnufus Detty Agustin Riscal Galih Mulya Subastyan Nur Fitrianingsi Phita Magfirah Ramdhani Sari Kartikaningrum