Hana Dhayan

Objective & object: This study examined the role of digital technology in enhancing financial transparency of Micro, Small, and Medium Enterprises based on Islamic values in Indonesia during 2024. Methods: An exploratory qualitative approach was employed through semi-structured interviews with six MSME owners from various sectors. Data were collected regarding their experiences with digital financial management and Islamic principles implementation, then analyzed thematically to identify patterns and challenges. Results & Conclusions: All respondents had adopted digital technologies ranging from basic spreadsheets to integrated applications, with sophistication levels correlating to business scale. Strong awareness of Islamic principles including honesty, trustworthiness, justice, and prohibition of usury was demonstrated, with three respondents reporting instances where they sacrificed profits to maintain compliance. Main challenges identified included limited digital literacy, high implementation costs, data security concerns, and scarcity of compliant technological solutions. Digital technology significantly enhanced financial transparency through automated recording, real-time reporting, and improved accountability. Limitations: The study was limited to six MSMEs in Indonesia, potentially affecting generalizability across different contexts and larger sample sizes. Implications: Findings suggest practical need for government support in developing affordable Islamic financial platforms and providing faith-based digital training. Future research should explore larger samples and specific technological solutions for Islamic compliance. Keywords: Digital transformation, financial transparency, Islamic values, MSME, Sharia compliance

Financial reporting transparency is a fundamental precondition for maintaining public trust in the banking sector, yet conventional reporting systems remain vulnerable to manipulation. This study examines the influence of blockchain technology adoption, human resource (HR) competency, and government regulation on the financial reporting transparency of conventional banks listed on the Indonesia Stock Exchange between 2019 and 2024. A quantitative approach was employed using secondary data obtained from corporate annual reports and regulations issued by the Financial Services Authority (OJK). The research sample was selected through purposive sampling and analyzed using multiple linear regression with SPSS software. The results indicate that blockchain adoption has a significant positive effect on financial reporting transparency, while HR competency and government regulation individually show no significant effect. However, the three independent variables simultaneously exert a significant influence on financial reporting transparency. These findings confirm that achieving a transparent and accountable financial reporting system requires the integration of technological advancement, HR capacity building, and consistent regulatory frameworks. This study offers practical implications for regulators and bank management in formulating integrative, technology-based strategies to enhance financial reporting transparency.

This study examines accounting students' perspectives on ethical dilemmas in digital accounting practices and social media contexts. Using qualitative interviews and questionnaire analysis with advanced accounting students, the research investigates ethical decision-making in digitalized professional environments. Findings reveal that students maintain strong ethical foundations in digital contexts, showing resistance to data manipulation and high privacy awareness. However, significant variations emerge in whistleblowing intentions when confronting hierarchical violations, highlighting inadequately addressed power dynamics in current ethics education. Social media platforms function as informal ethics education channels, influencing professional value formation beyond traditional classrooms. Students demonstrate strong digital literacy in information validation and privacy assessment. The research contributes to accounting ethics education by identifying needs for enhanced pedagogical approaches addressing organizational pressures in digital-era practice, informing curriculum development for ethically competent accounting professionals.

This research explores the impact of remote work on internal control systems in accounting organizations. As remote work becomes increasingly prevalent, understanding its effects on internal controls is crucial for maintaining operational efficiency, compliance, and performance. The study employs a qualitative case study design, focusing on semi-structured interviews with accounting professionals, managers, and internal control officers from organizations that have implemented remote work. Findings suggest that while remote work provides flexibility and autonomy, it also presents challenges such as communication barriers, lack of physical oversight, and social isolation, which may hinder effective internal controls. The study emphasizes the importance of clear communication policies, technological infrastructure, and employee well-being strategies to mitigate these challenges. Recommendations include investing in training, implementing flexible work policies, and utilizing cloud-based tools for better coordination and reporting. The study contributes valuable insights into how remote work affects internal controls in the accounting sector and offers actionable recommendations for improving remote work practices in accounting organizations.

Penentuan harga pokok produksi dan strategi penetapan harga merupakan elemen krusial dalam keberlanjutan usaha, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Namun, banyak UMKM yang masih menghadapi kesulitan dalam menghitung harga pokok produksi secara akurat dan menetapkan harga jual yang optimal. Pelatihan ini bertujuan untuk meningkatkan pemahaman dan keterampilan peserta dalam menentukan harga pokok produksi serta menerapkan strategi penetapan harga yang sesuai dengan kondisi pasar. Metode pelatihan melibatkan pendekatan teoritis dan sstudi kasus berbasis permasalahan nyata yang dihadapi oleh pelaku usaha. Hasil evaluasi menunjukkan bahwa setelah mengikuti pelatihan, peserta mengalami peningkatan pemahaman dalam menghitung harga pokok produksi dan mampu mengadopsi strategi penetapan harga yang lebih efektif. Implikasi dari pelatihan ini adalah pentingnya edukasi berkelanjutan bagi UMKM agar dapat meningkatkan daya saing dan keberlanjutan bisnis mereka.

The rapid advancement of financial technology (fintech) has emerged as a transformative force in Indonesia's financial landscape, particularly in addressing the persistent challenge of financial inclusion. This literature review examines the role of fintech in promoting financial inclusion in Indonesia through a comprehensive analysis of existing academic literature. The study synthesizes findings from 25 peer-reviewed sources to understand the current state, opportunities, and challenges of financial digitalization in the Indonesian context. The research reveals that while fintech has significantly contributed to expanding financial access, particularly in rural areas, challenges related to digital literacy, infrastructure, regulatory frameworks, and cybersecurity remain significant barriers. This paper provides insights into the complex relationship between technological innovation and financial inclusion in emerging markets, offering implications for policymakers, financial institutions, and technology providers.

Penelitian ini bertujuan untuk mengkaji praktik pelaporan akuntansi hijau di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Pontianak, Indonesia. Penelitian ini mengidentifikasi tingkat kesiapan UMKM dalam menerapkan akuntansi hijau, tantangan yang dihadapi, serta dampaknya terhadap akses pendanaan berkelanjutan. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Pontianak memiliki pemahaman yang terbatas tentang akuntansi hijau, dengan 42% responden memiliki pemahaman rendah dan 33% memiliki pemahaman sedang. Hanya 25% dari responden yang menunjukkan pemahaman tinggi tentang konsep tersebut. Tantangan utama yang dihadapi meliputi kendala keuangan, kesenjangan pengetahuan, keterbatasan rantai pasokan, ketidakjelasan peraturan, kompleksitas sistem pelaporan, keterbatasan sumber daya, dan infrastruktur yang tidak memadai. Meskipun demikian, semua UMKM yang disurvei menunjukkan minat tinggi dalam pelatihan akuntansi hijau, dengan motivasi utama termasuk tanggung jawab lingkungan, pengembangan bisnis, dan akses pendanaan. Penelitian ini merekomendasikan pembentukan pusat dukungan akuntansi hijau untuk UMKM, pengembangan panduan sektoral, dan implementasi insentif keuangan yang ditargetkan. Kesimpulan penelitian ini menekankan bahwa UMKM siap untuk menerapkan praktik akuntansi berkelanjutan dengan dukungan yang tepat, dan keberhasilan transisi ini memerlukan pendekatan terpadu yang menggabungkan insentif keuangan, pembangunan kapasitas, dan kerangka peraturan yang fleksibel.

Kegiatan pengabdian kepada masyarakat mengenai pengenalan pasar modal sebagai implementasi kegiatan ekonomi kepada para pelajar yaitu bentuk peningkatan literasi keuangan dari Kampus Satu University Pontianak dengan memberikan pemahaman dasar tentang pasar modal, investasi, dan manajemen keuangan kepada pelajar, sehingga mereka dapat membuat keputusan keuangan yang lebih bijaksana di masa depan. Dilaksanakan Pada Rabu, 28 Agustus 2024 yang berbentuk workshop pengenalan pasar modal kepada siswa/siswi SMKN 3 Pontianak. Hasil analisis menunjukkan bahwa kegiatan pengabdian tentang pengenalan pasar modal pada pelajar di Kota Pontianak memiliki dampak positif yang signifikan. Data kuantitatif menunjukkan peningkatan pengetahuan dan minat berinvestasi, sementara data kualitatif menggambarkan pengalaman belajar yang menarik dan interaksi aktif selama program. Secara keseluruhan, program ini tidak hanya berhasil meningkatkan literasi keuangan di kalangan pelajar, tetapi juga mendorong kesadaran sosial dan minat yang lebih besar dalam dunia investasi. Ini menjadi landasan yang kuat untuk pelaksanaan program-program serupa di masa mendatang.