Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Penelitian ini menyajikan simulasi komputasi untuk menganalisis kinematika dan dinamika partikel dalam ruang terbatas. Metode Euler digunakan untuk memodelkan gerak partikel, sementara logika kondisional diimplementasikan…
n untuk mendeteksi dan merespons tabrakan dengan batas ruang. Simulasi ini berhasil mereplikasi fenomena Gerak Lurus Beraturan (GLB) dan Gerak Lurus Berubah Beraturan (GLBB), menunjukkan bahwa komputer dapat meniru fenomena fisika menggunakan logika matematika sederhana. Peran logika komputasi dititikberatkan sebagai representasi gaya reaksi dari dinding terhadap partikel. Potensi pengembangan lebih lanjut mencakup ekspansi dimensi ruang, integrasi gaya seperti gesekan udara, dan sistem multi-partikel. Aplikasi masa depan dari konsep simulasi ini sangat luas, meliputi pengembangan physics engine dalam aplikasgame dan realitas virtual, otomatisasi robotika dan kendaraan otonom, nanoteknologi untuk simulasi medis, serta efek visual (CGI) dalam industri perfilman.
Abstract:This training is based on the results of the analysis of the situation of blacksmiths (Rumbio Jaya Steel) Teratak Village, Rumbio Jaya District has not been professional in using social media to improve marketing performance.…
ance. The target group in this service amounted to 150 people, namely the number of members of the Rumbio Jaya Steel cooperative. While the strategic targets in organizing this activity are 30 young men and women consisting of 18 young men and 12 young women who are sons and daughters of Rumbio Jaya Steel Cooperative Members. The implementation of this community service is carried out with steps: (1) Identification of potential; This activity is carried out in a participatory manner between the team and the target group aims to identify all the potential possessed by the target area; (2) Identification of opportunities based on the strength of the resources owned based on the results of identifying potential; (3) Determining the most popular platform; (4) Determining training needs; (5) Developing a training schedule; (6) Organizing training; and (7) Practice/simulation. activities carried out at the ONGA MAN Furniture Business Place in Ridan Permai Village, Bangkinang Kota District. As well as monitoring citizen responses through like, comment and share for 1 (one) week. The conclusion shows the low utilization of social media to promote products produced by furniture service businesses. In time, the production of these MSMEs can enter the popular Marketplace in Indonesia so that the volume of sales of marketing performance increases and the marketing reach is wider.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:Children’s oral language development is a fundamental component of early literacy, classroom participation, social communication, and later academic achievement. The growing use of digital technologies in early childhood…
od and primary education has created new opportunities for supporting children’s speaking, listening, vocabulary development, storytelling, expressive language, and communicative confidence. However, the pedagogical contribution of digital technologies remains dependent on how teachers design, mediate, assess, and respond to children’s language learning. This article presents a conceptual narrative literature review that maps, integrates, and critically describes theoretical perspectives and empirical findings on the use of digital technologies in children’s oral language learning. The review draws on selected Scopus-indexed studies and relevant theoretical literature on sociocultural theory, scaffolding, pedagogical content knowledge, TPACK, digital play, professional vision, and formative assessment. The analysis identifies four major themes: digital technologies as mediational tools, teacher practices in digitally mediated oral language instruction, pedagogical and institutional challenges, and instructional responses for meaningful digital integration. The findings suggest that digital technologies such as video-recorded performance, SMART boards, e-storybooks, digital drama, robotics-based storytelling, language screening applications, and virtual interactions can support oral language development when embedded in active, dialogic, and teacher-mediated pedagogy. The review concludes that a pedagogy-first approach is needed to ensure that digital technologies are used not as isolated tools, but as resources for scaffolding, dialogue, play, feedback, formative assessment, and children’s active language participation.
Abstract:Abstract: This research discusses the design and development of a plant-watering robot at a 1:30 scale controlled via an Android application and an embedded system based on an Arduino microcontroller. The purpose of this…
study is to produce an automatic plant-watering robot that is efficient, energy-saving, and easy to operate to support agricultural automation. The research method used is Research and Development (R&D), which includes stages of requirement identification, design, construction, testing, and system evaluation. The main components used include an Arduino Uno, HC-05 Bluetooth module, L298N motor driver, HC-SR04 ultrasonic sensor, 12V DC water pump, and a 25W solar panel as an alternative power source. The test results show that the robot can operate automatically with a success rate of 90%, battery endurance of approximately 1 hour and 13 minutes, charging time of about 5 hours and 38 minutes, and the water pump operates effectively for up to 5 hours. The integration of Android control, embedded systems, and solar power makes this robot an innovative solution for environmentally friendly and efficient agricultural automation.
Keywords: plant-watering robot; Android; embedded system; Arduino; solar panel
Abstrak: Penelitian ini membahas perancangan dan pengembangan robot penyiram tanaman skala 1:30 yang dikendalikan melalui aplikasi Android dan sistem embedded berbasis mikrokontroler Arduino. Tujuan penelitian ini adalah menghasilkan robot penyiram tanaman otomatis yang efisien, hemat energi, dan mudah dioperasikan untuk mendukung otomasi pertanian. Metode yang digunakan adalah Research and Development (R&D) dengan tahapan identifikasi kebutuhan, perancangan, pembuatan, pengujian, dan evaluasi sistem. Komponen utama yang digunakan meliputi Arduino Uno, modul Bluetooth HC-05, driver motor L298N, sensor ultrasonik HC-SR04, pompa air DC, dan panel surya 25 W sebagai sumber energi alternatif. Hasil pengujian menunjukkan bahwa robot mampu beroperasi secara otomatis dengan tingkat keberhasilan 90%, ketahanan baterai selama ±1 jam 13 menit, lama pengisian daya sekitar 5 jam 38 menit, serta pompa air bekerja efektif hingga 5 jam. Integrasi antara kendali Android, sistem embedded, dan tenaga surya menjadikan robot ini solusi inovatif untuk otomatisasi penyiraman tanaman yang ramah lingkungan dan berpotensi diterapkan pada lahan pertanian sesungguhnya.
Kata kunci: robot penyiram tanaman; Android; embedded system; arduino; panel surya
Abstract:Abstract: Plastic waste and plastic bottles are also waste that have a very long dissolving period or break down period. Like a cafe or a place to eat on Merbo Bagan Asahan village Tanjung Balai sub-district Asahan district…
ict which has about 5 cafes and does not include street vendors. The Asahan area has a population of 118,750 people, assuming the waste product ranges from 356,250 l/day, and the amount of waste is 160m3/day. Based on the above problem conditions, making a garbage robot can increase the interest of cafe visitors to dispose of garbage in its place, by utilizing a type of qualitative research method and the results of research testing on the electronics module in the design of a garbage robot found that the interface system between Android and the robot utilizes a 5VDC voltage, with pins RX-TX and TX-RX, as well as all outputs in the form of SG90 servo using 5VDC supply and IC L298 mini supplied with 7.4 VDC voltage. So that one of the advantages of the garbage robot design is that it is able to operate both remotely and in a stopped condition.
Keywords: Garbage Robot; Android Control System; Controller Based.
Abstrak: Sampah plastik dan botol plastik juga merupakan sampah yang memiliki masa larut atau masa terurai yang sangat lama. Seperti cafe atau tempat makan yang berada di jalan Merbo Desa Bagan Asahan Kecamatan Tanjung Balai Kabupaten Asahan yang memiliki sekitar 5 cafe dan tidak termasuk pedagang kaki lima. Untuk wilayah Asahan memiliki jumlah penduduk 118.750 jiwa, dengn asumsi produk sampah berkisar 356.250 l/hr, dan jumlah sampah 160m3/hr. Berdasarkan kondisi masalah diatas pembuatan robot sampah bisa menambah minat para pengunjung cafe untk membuang sampah pada tempatnya, dengan memanfaatkan jenis metode penelitian kualitatif dan hasil pengujian penelitian pada modul elektronika pada perancangan robot sampah mendapati bahwa sistem interface antara android dengan robot memanfaatkan tegangan 5VDC, dengan pin RX-TX dan TX-RX, serta seluruh output berupa servo SG90 menggunakan supply 5VDC dan IC l298 mini disupply tegangan 7.4 VDC. Sehingga salah satu kelebihan dari rancangan robot sampah yaitu mampu beroperasi baik dikendalikan jarak jauh ataupun dalam kondisi berhenti.
Kata kunci : Robot Sampah;System Kendali Android;Berbasis Controller.
Abstract:MSMEs in Indonesia are a potential basis for a strong national economy because of their large number, especially micro businesses, and their labor absorption capacity is very large. Sendangtirto Village, which is part of…
the Berbah District Area, Sleman Regency, DIY, also has quite large MSME potential. By knowing and mapping the potential of MSMEs in Sendangtirto and assisting by providing training outreach and mentoring on the digitalization of Sendangtirto MSMEs, it is hoped that it will advance and be able to develop MSMEs, increasing competitiveness with the integration of digital platforms. This service function aims to apply and disseminate the knowledge and skills possessed by academics to the wider community, as well as contributing directly to improving the quality of life and sustainable development. The results of data analysis from the questionnaire showed a significant increase in participants' understanding after the socialization. The participants' positive response to the benefits and ease of use of digital platform robots for ease in digitalizing MSMEs illustrates the success of this socialization.
Keywords: digitalization; socialization;potential of MSMEs
Abstract:Penerapan teknologi kecerdasan buatan (AI) terus mengalami kemajuan pesat dan memiliki potensi yang luar biasa dalam mendukung transformasi digital di berbagai sektor. Dalam rangka pengembangan ekstrakurikuler di KIR 03,…
dilaksanakan sosialisasi inovasi AI dengan memanfaatkan robot personal assistant guna mendorong digitalisasi. Tujuan utama dari kegiatan pengabdian ini adalah untuk meningkatkan pemahaman peserta mengenai manfaat dan potensi penggunaan teknologi AI dalam konteks kegiatan ekstrakurikuler. Pendekatan yang digunakan meliputi penyampaian materi presentasi yang mendalam, interaksi tanya jawab yang aktif, serta dokumentasi kegiatan secara komprehensif. Hasil analisis data dari kuesioner menunjukkan peningkatan signifikan dalam pemahaman peserta setelah dilakukan sosialisasi. Respon positif peserta terhadap manfaat dan kemudahan penggunaan robot personal assistant menggambarkan kesuksesan sosialisasi ini. Sosialisasi ini memberikan implikasi potensial yang kuat dalam mendukung digitalisasi di KIR 03 dan berkontribusi bagi masyarakat pada umumnya.
Abstract:Abstract: Grass is one of the plants that live on God's earth, even grass is also written in Al-quran. Grass is currently also a pest for plants, so sometimes to minimize grass growth, many farmers or people eradicate grass…
ass by cutting it even by poisoning the grass. Each method used has its own risk of work accidents, such as using grass poison can experience insecticide poisoning. To anticipate this, a remotecontrol robot that sprays automatic grass poison using the PID method is designed. The test results found that the robot works with a voltage of 11.1 VDC with a 5-12VDC motor with a speed of 3000rpm and a gearbox motor is used so that it turns into a 5Kg load torque. Meanwhile, for control using the HC-05 interface which is connected to Android, the maximum distance transmission system is 0-10m. For watering grass, it has 2 scala heights, grass with a height of 10-15 uses PID 1, which is watered with a voltage of 11.1VDC delay (t) 1.5s. Grass with a height of 25-30 using PID 2, watered with a voltage of 14.8VDC delay (t) 3s. All watering the grass uses a 16VDC pump motor with 1500 rpm. After the robotic watering system is applied using the PID method, the P value = 14.56. The value of I = 22.08 and the value of D = 15.5.
Keywords : Control Remote; PID method; Poison sprinkler robot
Abstrak: Rumput merupakan salah satu tumbuhan yang hidup dimuka bumi allah, bahkan rumput juga tertulis didalam Al-quran. Rumput saat ini juga sebagai hama bagi tumbuhan, sehingga terkadang untuk meminimalisir pertumbuhan rumput, banyak petani atau orang yang membasmi rumput dengan cara dipotong bahkan sampai dengan cara meracun rumput tersebut. Setiap cara yang digunakan memiliki resiko kecelakaan kerja tersendiri, seperti menggunakan racun rumput bisa mengalami Keracunan insektisida. Untuk mengantisipasi hal tersebut, maka dirancang robot kendali distance jauh penyiram racun rumput otomatis menggunakan metode PID. Hasil pengujian mendapati robot bekerja dengan tegangan 11.1 VDC dengan motor penggerak 5-12VDC dengan kecepatan 3000rpm dan dipakaikan motor gearbox sehingga berubah kedalam bentuk torsi beban 5Kg. Sementara untuk kendali menggunakan interface HC-05 yang terhubung ke Android, sistem pengiriman distance maksimal 0-10m. Untuk penyiraman rumput, memiliki 2 scala tinggi, rumput dengan tinggi 10-15 menggunakan PID 1, yaitu disiram dengan tegangan 11.1VDC delay (t) 1.5s. Rumput dengan tinggi 20-30 menggunakan PID 2, disiram dengan tegangan 14.8VDC delay (t) 3s. Seluruh penyiraman rumputmenggunakan motor pompa 16VDC dengan rpm 1500. Setelah sistem penyiraman robot diterapkan dengan metode PID, maka nilai P = 14,56. Nilai I = 22,08 dan nilai D = 15.5.
Kata kunci: Kendali Jarak Jauh; Metode PID; Robot penyiram racun