Digital Payments and The Challenges for Young Accountants: A Community Service Program on Digital Accounting Literacy
DOI:
https://doi.org/10.35568/abdimas.v9i1.7655Keywords:
Digital Payment, Young Accountants, Accounting Literacy, Accounting Profession, Community Service ProgramAbstract
The rapid development of digital technology has driven a significant transformation in payment systems, particularly through the adoption of digital payments such as e-wallets, QRIS, and payment gateways. This shift not only alters society's transactional behavior toward a cashless system but also presents new challenges for the accounting profession, especially young accountants, in ensuring the accuracy, accountability, and integrity of digital transaction records. This Community Service (PkM) activity aims to enhance digital accounting literacy and participants' understanding of the strategic role of accountants in managing digital transactions. The method employed is an educational and participatory approach, conducted through interactive seminars, case-based discussions, recording simulations, and evaluations using pre-tests and post-tests. The results indicate an improvement in participants' understanding, moving from the low-fair category to the good category. This program underscores the importance of integrating digital technology into accounting education.
Downloads
References
Apipah, A., et al. (2025). Pembelajaran berbasis studi kasus dalam akuntansi digital. Jurnal Pendidikan Akuntansi Indonesia, 23(1), 12–25.
Cakra Dewa, R., et al. (2024). Etika dan profesionalisme akuntan di era disrupsi digital. Jurnal Akuntansi dan Keuangan Modern, 19(2), 88–102.
Destiana, R. (2024). Adaptasi prosedur pelaporan keuangan terhadap kemajuan teknologi digital. Jurnal Riset Akuntansi Terpadu, 17(1), 34–48.
Gulin, D., Hladika, M., & Valenta, I. (2019). Digital transformation of the accounting profession: The role of young accountants. Journal of Business and Economics, 10(4), 321–335.
Kristianto, B., et al. (2024). Penguatan kompetensi akuntansi digital melalui program pengabdian masyarakat. Jurnal Pemberdayaan Masyarakat, 8(2), 210–222.
Nisa’, K., & Abidin, Z. (2024). Analisis literasi digital payment pada generasi Z. Jurnal Ekonomi dan Bisnis Digital, 3(1), 15–29.
Pramita, D., et al. (2025). Strategi akuntan dalam menjaga integritas informasi keuangan di era teknologi. Jurnal Ilmiah Akuntansi, 10(1), 56–70.
Putri, A. P., Shesaria, N., & Tauhid, I. (2025). Tantangan pengelola keuangan negara di era digital. Jurnal Akuntansi dan Keuangan Daerah, 20(1), 45–60. https://doi.org/10.52062/jaked.v20i1.4431
Rahmatia, R., & Nur, F. (2025). Penguatan keterampilan akuntansi digital bagi mahasiswa akuntansi. Jurnal Pengabdian Masyarakat Bangsa, 2(11), 1340–1347. https://doi.org/10.59837/jpmba.v2i11.2026
Shanti, R., & Kusumawardhany, A. (2024). Model pembelajaran partisipatif dalam literasi keuangan digital. Jurnal Pendidikan dan Pengabdian Masyarakat, 7(3), 115–128.
Suhendra, I., Kanivia, A., & Imran, M. (2025). Transformasi sistem pembayaran dan kompetensi profesional akuntan. Jurnal Akuntansi Berkelanjutan, 5(2), 201–215.
Suryandari, N. N. A. (2025). Accounting theory challenges of accounting profession in the digital era. Journal of Information Systems, Digitization and Business, 3(3), 145–156. https://doi.org/10.38142/jisdb.v3i3.1431
Swandani, A. (2025). Digitalisasi sistem pembayaran dan efisiensi ekonomi: Perspektif akuntansi. Jurnal Riset Keuangan, 12(1), 77–92.






