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Pius Manalu
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piusdeski45@gmail.com
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INDONESIA
Journal of Financial Management & Accounting
Published by PT. MITRA ANGKASA INFORMATIKA
ISSN : 30627478     EISSN : -     DOI : -
Core Subject : Economy, Humanities, Science,
Humanities Economics, Econometrics & Finance Library & Information Science
Journal of Financial Management & Accounting, published by the Trasaka Institute, Medan, Indonesia was first published on Maret, 2024 with an online number ISSN 3062-7478. (Pusat Data Dan Dokumentasi Ilmiah Lembaga Ilmu Pengetahuan Indonesia) which is an open access journal that can be used as a media interaction for all scholars in various economic and business, Accounting, economic development study and research. The subject includes textual studies and field work with various perspectives economic and business. The journal works for Scholars, researchers, lecturers, as well as professors from various institutions and affiliates in the world. This journal is indexed by Google Scholar. Economic: Journal Economic and Business will be published four times annually, March, July, November (3 issues/year).The journal serves as a forum for economic and business, Accounting, economic development study and research, Information Technology and educational research in Indonesia and other parts of the world in a local and challenging global context, supporting focused studies of specific themes and interdisciplinary studies. Economic: Journal Economic and Business has been a diffusion media and exchange of ideas and research findings so that many researchers, writers, and readers of the various learning traditions have interacted scientifically.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 22 Documents
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THE ROLE OF CITIZENSHIP EDUCATION IN FORMING ACCOUNTANTS WITH INTEGRITY IN THE DIGITAL ERA Rudyanto Simanjuntak; Pius Deski Manalu
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

Abstract The digital era brings new challenges to the world of accounting, particularly regarding integrity and professional ethics. Rapid technological developments, such as the automation of financial reporting, the use of cloud-based accounting software, and data analytics, require accountants to be not only technically proficient but also to possess a solid moral foundation. Amidst these digital conveniences, the potential for ethical deviations, data manipulation, and weak accountability has also emerged, a serious concern. In this context, Civics Education (PKn) plays a strategic role in shaping national character and values, which are relevant in producing accountants who are not only competent but also possess high integrity. This study aims to analyze the contribution of Civics courses in shaping the ethical and moral awareness of accounting students in the digital era. Values such as honesty, responsibility, social awareness, and discipline instilled in Civics are key assets in building a culture of professional ethics among students. The research employed a descriptive qualitative method, with data collection techniques including interviews and questionnaires with accounting students from several universities. The research results show that the explicit and implicit integration of civics values into the learning process can increase students' ethical awareness in implementing digital accounting practices. Students with a good understanding of national values show a higher tendency to be honest, accountable, and professional. Therefore, civics needs to be continuously developed as a foundation for accounting students' professional character, both through curriculum strengthening and collaborative approaches across subjects. It is hoped that this collaboration will produce accounting graduates who are not only adaptive to technological developments but also possess strong character and moral responsibility. Keywords: Civic Education, Integrity, Accounting, Digital Era, Professional Ethics
DESIGN OF A WEB-BASED INFORMATION SYSTEM FOR THE INDONESIAN METHODIST CHURCH ANTIOCH TEBING TINGGI Dea Elisabet Indriani Siahaan; Roni Jhonson Simamora; Gortap Lumbantoruan
Journal of Financial Management & Accounting Vol. 2 No. 1: MARCH - AUGUST, 2025
Publisher : PT. MITRA ANGKASA INFORMATIKA

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Abstract

Advances in information technology have a significant impact on various aspects of life, including the religious sphere. The Antioch Methodist Church of Indonesia still faces challenges in congregation data collection and information delivery due to its lack of an adequate information system. To address this issue, a website-based information system was developed that church administrators can use to manage congregation data and deliver information more effectively. This system helps speed up work processes, minimize errors, and improve the quality of service to the congregation and the general public. Furthermore, the system is designed to be easy to use and accessible at any time, thus supporting a more modern, transparent, and responsive church ministry to the congregation's needs. Keywords: system, information, information system, congregational data.

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