Implementation of accounting digitization to improve the understanding of government apparatus
Keywords:
community service, accounting digitalization, accounting understanding, government institutions, information technologyAbstract
This community service program aims to enhance the accounting understanding of government officials through the implementation of accounting digitalization. The program was conducted using an educational and participatory approach, including socialization, training, and assistance in the use of digital-based accounting systems within government institutions. The implementation methods consisted of an initial survey to identify the level of accounting understanding, structured training and mentoring activities, and evaluation through questionnaires and interviews. The results indicate an improvement in government officials’ understanding of accounting concepts and practices following the implementation of accounting digitalization. Digital accounting systems assist officials in improving the effectiveness and efficiency of financial recording, reporting, and management processes. However, several challenges remain, such as limitations in human resources and the adaptation to new technologies. Therefore, this community service program is expected to contribute to sustainable efforts in improving the quality of financial management in government institutions.
References
Bagranoff, N. A., Simkin, M. G., & Strand Norman, C. (2020). Core Concepts of Accounting Information Systems. Wiley.
Brown, R., & Jones, K. (2020). The role of technology in enhancing accounting understanding in government agencies. Government Accounting Journal, 15(1), 35-50.
Bryman, A., & Bell, E. (2015). Business Research Methods. Oxford University Press.
Chen, L., & Ren, Y. (2018). The Digital Transformation of Accounting and Financial Management in China. Chinese Journal of Accounting Studies, 6(3), 273-285.
Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Sage Publications.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate Data Analysis. Cengage Learning.
Hall, J. A., & Hernandez, E. M. (2015). Accounting Information Systems. Cengage Learning.
Johnson, L., & Davis, M. (2019). Digital transformation in government accounting: Opportunities and challenges. Public Administration Review, 41(2), 78-95.
Johnson, R., & Smith, M. (2017). The impact of technology adoption on government accounting practices. International Journal of Public Administration, 40(2), 145-162.
Krishna, D.V. (2017). Benefits and Challenges of Integrating Technology in Accounting: A Case Study of Sage 50 Accounting in the UK. International Journal of Economics, Commerce, and Management, 5(5), 184-193.
O'Brien, J. A., & Marakas, G. M. (2019). Management Information Systems. McGraw-Hill.
Romano, C. A. (2020). The Role of Technology in Accounting Education: A New Approach to Teaching Accounting. Journal of Emerging Technologies in Accounting, 17(2), 83-98.
Romney, M. B., & Steinbart, P. J. (2020). Accounting Information Systems. Pearson.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach. Wiley.
Smith, J. (2018). The impact of digitization on accounting practices. Journal of Accounting and Finance, 20(3), 45-62.
Taylor, C., & Clark, R. (2019). Impacts of information technology on public sector accounting practices. Government Accounting Quarterly, 36(3), 78-94.
White, A., & Green, B. (2021). Digitalization and the future of government accounting. Journal of Public Financial Management, 28(4), 112-128.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Gerry Hamdani Putra, Febri Aripan, Resti Elviza (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a 