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All Journal Jati: Jurnal Akuntansi Terapan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan
Nopriansyah, Arief
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Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Sinergi kampus dan KJA dalam penerapan sistem informasi akuntansi guna mencetak akuntan unggul dan profesional berbasis teknologi berdampak Hertati, Lesi; Meutia, Inten; Umar, Haryono; Iskak, Jamaludin; Nopriansyah, Arief
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 1 (2026): February
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i1.37587

Abstract

AbstrakPerkembangan teknologi informasi yang semakin pesat menuntut dunia pendidikan tinggi untuk beradaptasi dan menghasilkan lulusan yang tidak hanya memiliki kompetensi akademik, tetapi juga keterampilan praktis berbasis teknologi. Kantor Jasa Akuntansi (KJA) sebagai mitra strategis memiliki peran penting dalam menjembatani kebutuhan dunia kerja dengan kompetensi mahasiswa, khususnya dalam penerapan Sistem Informasi Akuntansi (SIA). Sinergi antara kampus dan KJA melalui program workshop, pelatihan, dan kolaborasi pengabdian masyarakat menjadi langkah konkret guna memperkuat kualitas pembelajaran akuntansi yang relevan dengan perkembangan industri. Penerapan SIA tidak hanya mendukung proses akuntansi yang lebih efisien dan transparan, namun membekali mahasiswa dengan kemampuan analisis data, pemahaman praktik bisnis, serta pemanfaatan teknologi akuntansi terkini. Adanya sinergi ini, mahasiswa sebagai calon akuntan dapat berkembang menjadi tenaga profesional yang unggul, berintegritas, dan adaptif terhadap era digital. Hasil dari kolaborasi ini diharapkan mampu mencetak akuntan yang siap menghadapi tantangan global, meningkatkan daya saing bangsa, serta berkontribusi dalam pembangunan ekonomi berbasis teknologi.  Kata kunci: sinergi kampus; kja; penerapan sia; mencetak  akuntan unggul; profesional berbasis teknologi. AbstractThe increasingly rapid development of information technology requires higher education to adapt and produce graduates who possess not only academic competence but also practical technology-based skills. The Accounting Services Office (KJA), as a strategic partner, plays a crucial role in bridging the needs of the workforce with student competencies, particularly in the application of Accounting Information Systems (AIS). Synergy between the university and KJA through workshops, training, and collaborative community service programs is a concrete step towards strengthening the quality of accounting learning that is relevant to industry developments. The implementation of AIS not only supports more efficient and transparent accounting processes but also equips students with data analysis skills, an understanding of business practices, and the use of the latest accounting technology. This synergy enables students as prospective accountants to develop into superior professionals with integrity and adaptability to the digital era. The results of this collaboration are expected to produce accountants who are ready to face global challenges, increase national competitiveness, and contribute to technology-based economic development. Keywords: campus synergy; kja; implementation of ais; producing superior accountants; technology-based professionals.
Detection of Climate Change and Sustainable Accounting Practices in Environmental Accounting Information Systems: Through International Accounting Standards in South Sumatra Hertati, Lesi; Suharman, Harry; Umar, Haryono; Iskak, Jamaludin; Nopriansyah, Arief
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 2: October 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i2.25378

Abstract

This study aims to examine the sustainability disclosure of illegal oil mining practices from the perspective of IFRS S1 and IFRS S2 sustainability accounting related to sustainability risks and climate change through an environmental accounting information system. The novelty of this study lies in the integration of IFRS Sustainability Disclosure Standards with the phenomenon of illegal oil mining, which has so far been limitedly studied in environmental accounting and accounting information systems literature. The study adopted identifying emerging patterns through interviews, observations, focus group discussions (FGDs), and supporting documents related to illegal oil mining practices, and understanding the phenomenon in depth. The research informants consisted of 20 people, including illegal oil miners, communities around mining sites, local government officials, and community leaders, based on their experience and involvement in illegal oil mining activities in Musi Banyuasin, Indonesia. The results of the study disclosed that illegal oil mining activities have been oriented toward short-term economic profits without considering environmental sustainability, climate risk management, and ecological accountability. The main findings revealed that environmental damage increased the risk of ecosystem damage, environmental pollution, public health problems, and climate change. In addition, weak supervision and the absence of an environmental accounting information system made these activities difficult to control. This research provides input for policymakers and stakeholders in strengthening natural resource oversight, enhancing environmental accountability, and developing environmental accounting information systems that support sustainable development goals. Theoretically, this research extends the sustainability accounting literature by linking illegal economic practices, climate risk, and IFRS S1 and IFRS S2 standards in a developing country context.
Co-Authors Harry Suharman Haryono Umar Inten Meutia Iskak, Jamaludin Lesi Hertati, Lesi