Mira Ismirani Fudsy
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Akuntansi Dan Sistem Informasi Dengan Kompetensi Di Bidang Teknologi Informasi Dedi Karmana; Mira Ismirani Fudsy; Sakti Muda Nasution; Zen Munawar
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1601

Abstract

This research aims at the need for Accounting and Information Systems to be supported by an information technology basis. To implement Accounting and Information Systems on a technology basis, a user group is needed that focuses on how to learn how to implement accounting and information systems based on information technology. As well as what methods and alternatives can make its implementation easier. Specifically, researchers need to know what and how the challenges of using appropriate methodology in implementing Information Technology-based Accounting and Information Systems are in their implementation. This research is limited by providing a brief and easy to understand description of research methods, application of the method and challenges in using the method. Having literacy in the form of quotes from previous research that has applied this method will give researchers a good basic tool for evaluating the usefulness of the method. This research includes examples of several challenges that researchers will face as well as possible strategies that can be used so that the realization of the research objectives can be achieved. It is hoped that the results of the research will provide the best method that can show how technology-based accounting and information systems can be applied.
SROI sebagai Alat Evaluasi: Meningkatkan Akuntabilitas dalam Pengabdian Masyarakat Lesmana, Budi; Sakti Muda Nasution; Mira Ismirani Fudsy
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i1.2799

Abstract

Social Return on Investment (SROI) has emerged as a significant evaluation tool for enhancing accountability in community service programs. This article explores how the application of SROI can provide a more transparent and measurable framework for assessing the social, economic, and environmental impacts of community engagement initiatives. Aiming to understand the ways in which SROI can be integrated into evaluation practices, this research employs a qualitative approach, including case studies of several community service programs that have implemented SROI. The findings indicate that SROI not only aids in measuring the social value added by these programs but also increases stakeholder trust and facilitates ongoing monitoring of the impacts generated. Thus, this article concludes that SROI can serve as a vital instrument in efforts to strengthen accountability and transparency in community service initiatives, while also encouraging greater investment in programs that deliver tangible benefits to communities.