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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Indonesia Jurnal Abdi Masyarakat Multidisiplin Jurnal Lemhannas RI Jurnal Multidisiplin West Science West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Taxation and Accounting

Irwan Irawadi Barus

Universitas Dian Nusantara

Author-ID : 10088678

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3793

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kesadaran etika dalam dunia bisnis melalui pembahasan kasus nyata skandal perusahaan ternama. Fokus kegiatan diarahkan pada pemahaman tentang penyebab, dampak, serta strategi pencegahan skandal etika yang relevan dan aplikatif bagi pelaku usaha dan masyarakat umum. Kegiatan diselenggarakan secara daring bekerja sama dengan Lembaga Pelatihan dan Sertifikasi SSQ Holistik Internasional – Malang, khususnya melibatkan alumni program CBsQ dan CMtQ yang tergabung dalam SSQ Community. Metode pelaksanaan berupa seminar interaktif dan pemaparan materi oleh para akademisi dari perguruan tinggi, serta diskusi terbuka bersama peserta yang berjumlah sekitar 90 orang. Hasil kegiatan menunjukkan bahwa skandal etika berdampak serius terhadap reputasi, kepercayaan publik, stabilitas organisasi, dan keberlanjutan bisnis. Peserta juga memperoleh pemahaman mendalam tentang pentingnya tata kelola etis, sistem pelaporan pelanggaran, dan budaya organisasi yang berbasis nilai. Kegiatan ini membuktikan bahwa pendekatan edukatif kolaboratif dapat menjadi strategi efektif dalam memperkuat integritas bisnis secara berkelanjutan.

Penguatan Literasi Pendidikan Anti Korupsi bagi Komunitas SSQ Holistik Internasional melalui Kegiatan Webinar Pengabdian Masyarakat : Pengabdian Eko Sudarmanto; Nikem Kurnia Ningsih; Zakiyah Zakiyah; Irwan Irawadi Barus; Hendi Herdiansyah; Asep Suhendar; Rr Anggraini Soemadi; Sitti Rabiah Yusuf
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5795

Corruption is a serious issue that affects various aspects of social life, economic development, and institutional governance, thus requiring preventive efforts that are not only repressive but also educational in nature. This community service activity aims to strengthen anti-corruption education literacy among members of the SSQ Holistic International (SSQ-HI) community through a webinar-based learning approach. The implementation method employed an educative–interactive approach, including material presentations, reflective discussions, and evaluations of participants’ understanding. The activity involved SSQ-HI community members and participants from the general public with diverse educational backgrounds. The results indicate an improvement in participants’ understanding of anti-corruption education literacy as the capacity to comprehend, analyze, and make decisions based on the values of integrity, honesty, and responsibility. The novelty of this activity lies in the integration of literacy concepts with anti-corruption education through a collaborative and interdisciplinary non-formal community education approach. This approach proved effective in fostering critical awareness and strengthening the internalization of anti-corruption values in everyday life. The activity implies that strengthening anti-corruption education literacy through community-based initiatives can serve as a sustainable preventive education model for fostering a culture of integrity in society.

Analysis of e-Invoice Automation and Internal Control in Reducing Tax Corrections in Distribution Companies in East Java Loso Judijanto; Irwan Irawadi Barus; Kimsen Kimsen; Eko Sudarmanto; Triana Zuhrotun Aulia
West Science Social and Humanities Studies Vol. 4 No. 04 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i04.2782

This study aims to analyze the effect of electronic invoice automation and internal control systems on reducing tax adjustments in distribution companies in East Java. The research adopts a quantitative approach using primary data collected from 65 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that electronic invoice automation has a significant negative effect on tax adjustments, indicating that the implementation of automated systems improves accuracy and minimizes discrepancies in tax reporting. Internal control systems also demonstrate a significant negative influence on tax adjustments, highlighting their role in ensuring compliance, preventing errors, and strengthening financial reporting processes. Simultaneously, both variables significantly affect tax adjustments, suggesting that the integration of digital systems and effective control mechanisms enhances overall tax compliance. The coefficient of determination indicates that 57.9% of the variation in tax adjustments can be explained by electronic invoice automation and internal control systems. This finding emphasizes the importance of combining technological innovation with organizational governance to reduce fiscal risks. The study contributes to the literature by providing empirical evidence on the effectiveness of digital taxation systems and internal controls, and offers practical implications for companies and policymakers in improving tax compliance and operational efficiency.

Sosialisasi Pembukuan Dasar untuk Keluarga RW 07 Sunter Agung Jakarta Utara Ahmad Badawi; Natalia Santoso; Irwan Irawadi Barus; Tubagus Manshur; Diaz Priantara
Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2641

Kegiatan pengabdian kepada masyarakat (PkM) ini, tim kolaborasi kampus berupaya menjembatani kebutuhan peningkatan kapasitas tersebut dengan memberikan pelatihan penggunaan teknologi komunikasi yang relevan serta pendampingan penyusunan laporan keuangan sederhana berbasis kebutuhan rumah tangga. Ibu-ibu di lingkungan RW 07 Sunter Agung, Jakarta Utara dipilih sebagai peserta utama karena keterlibatan aktif mereka dalam berbagai kegiatan sosial serta membangun pemahaman dasar mengenai pemanfaatannya dalam mendukung aktivitas sosial dan ekonomi rumah tangga. Literasi keuangan rumah tangga pada skala mikro merupakan fondasi utama dalam membangun ketahanan ekonomi rumah tangga serta stabilitas sosial masyarakat secara luas. Dalam konteks pembangunan nasional, keluarga diposisikan sebagai unit sosial-ekonomi terkecil yang berperan strategis dalam menopang kesejahteraan masyarakat.

Analisis Dampak Fintech Hijau dan Kesadaran Lingkungan dalam Membentuk Akuntabilitas Karbon dan Citra Korporat di Kalangan Perusahaan Indonesia Irwan Irawadi Barus; Ahmad Eko Saputro; Chairul Suhendra; M. Adhitya Wardhana; Mos Indrawati
Jurnal Multidisiplin West Science Vol 5 No 01 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i01.3160

Penelitian ini mengkaji pengaruh fintech hijau dan kesadaran lingkungan terhadap akuntabilitas karbon dan citra korporat di kalangan perusahaan Indonesia. Dengan menggunakan desain penelitian kuantitatif, data dikumpulkan dari 185 responden korporat melalui kuesioner terstruktur yang diukur menggunakan skala Likert lima poin. Model penelitian yang diusulkan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) untuk mengeksplorasi hubungan langsung dan tidak langsung antarkonstruk. Hasil menunjukkan bahwa fintech hijau dan kesadaran lingkungan memiliki pengaruh positif yang signifikan terhadap akuntabilitas karbon, menyoroti peran teknologi keuangan digital dan komitmen organisasi dalam meningkatkan pengelolaan karbon yang bertanggung jawab. Selain itu, fintech hijau, kesadaran lingkungan, dan akuntabilitas karbon masing-masing memiliki pengaruh positif terhadap citra korporat, dengan akuntabilitas karbon muncul sebagai prediktor terkuat. Analisis mediasi menunjukkan bahwa akuntabilitas karbon secara parsial memediasi hubungan antara fintech hijau dan citra korporat, serta antara kesadaran lingkungan dan citra korporat. Temuan ini menyarankan bahwa teknologi dan inisiatif kesadaran yang berorientasi pada keberlanjutan berkontribusi paling efektif terhadap reputasi korporat ketika diimplementasikan dalam praktik akuntabilitas karbon yang dapat diukur dan transparan. Studi ini berkontribusi pada literatur yang berkembang tentang fintech hijau dan keberlanjutan korporat dengan menyediakan bukti empiris dari konteks ekonomi berkembang dan menawarkan wawasan praktis bagi perusahaan yang ingin memperkuat akuntabilitas dan reputasi melalui inovasi digital berkelanjutan.

Pengaruh Pengetahuan Pajak, Persepsi Keadilan, dan Sanksi Pajak terhadap Niat Kepatuhan Wajib Pajak Orang Pribadi Willy Nurhayadi; Irwan Irawadi Barus; Mega Arum; Denardo Denardo; Fenty Astrina
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3111

Penelitian ini mengkaji pengaruh pengetahuan perpajakan, persepsi keadilan perpajakan, dan sanksi perpajakan terhadap niat kepatuhan wajib pajak individu. Dengan pendekatan penelitian kuantitatif, data dikumpulkan dari 200 wajib pajak individu melalui kuesioner terstruktur yang diukur menggunakan skala Likert lima poin. Data yang dikumpulkan dianalisis menggunakan regresi linier berganda dengan SPSS versi 25. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan memiliki pengaruh positif dan signifikan terhadap niat kepatuhan, menunjukkan bahwa tingkat pemahaman yang lebih tinggi terhadap peraturan perpajakan mendorong kepatuhan sukarela. Persepsi keadilan perpajakan juga menunjukkan pengaruh positif yang signifikan, menyoroti pentingnya kebijakan perpajakan yang adil dan administrasi perpajakan yang transparan dalam membentuk perilaku wajib pajak. Selain itu, sanksi perpajakan ditemukan memiliki pengaruh positif yang signifikan terhadap niat kepatuhan, menunjukkan bahwa mekanisme penegakan hukum memainkan peran pencegahan yang penting. Secara bersamaan, pengetahuan pajak, persepsi keadilan, dan sanksi pajak menjelaskan proporsi yang substansial dari variasi dalam niat kepatuhan wajib pajak. Temuan ini menyarankan bahwa meningkatkan pendidikan pajak, menjaga keadilan dalam sistem pajak, dan menerapkan sanksi yang konsisten merupakan strategi esensial untuk meningkatkan kepatuhan wajib pajak individu.

Pengaruh Literasi Pajak dan Persepsi Keadilan Pajak terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Loso Judijanto; Irwan Irawadi Barus; Fahry Reza; Mega Arum; Ahalik Ahalik; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3315

Penelitian ini mengkaji pengaruh literasi pajak dan persepsi keadilan pajak terhadap kepatuhan pajak di kalangan wajib pajak perorangan di Indonesia. Dengan sampel sebanyak 215 responden, data dikumpulkan melalui kuesioner terstruktur yang mengukur literasi pajak, persepsi keadilan pajak, dan kepatuhan pajak yang dilaporkan sendiri. Analisis dilakukan menggunakan SPSS versi 25, dengan menerapkan statistik deskriptif, analisis korelasi, regresi berganda, dan analisis moderasi. Hasil menunjukkan bahwa baik literasi pajak maupun persepsi keadilan pajak secara signifikan memengaruhi kepatuhan pajak, dengan persepsi keadilan pajak berperan sebagai variabel moderator dalam hubungan antara literasi pajak dan kepatuhan pajak. Studi ini menyoroti pentingnya meningkatkan pendidikan pajak dan membangun sistem perpajakan yang adil untuk meningkatkan tingkat kepatuhan di Indonesia. Temuan ini memberikan wawasan berharga bagi pembuat kebijakan dalam merancang kebijakan perpajakan dan program pendidikan yang efektif guna meningkatkan kepatuhan pajak.

Analysis of Accounting Digitalization, Innovation Orientation, and Collaboration with FinTech on the Performance of Culinary MSMEs in Yogyakarta Dewi Mariam Widiniarsih; Irwan Irawadi Barus; Ali Nurdin Siregar; Junet Kaswoto; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2395

This study examines the effects of accounting digitalization, innovation orientation, and collaboration with FinTech on the performance of culinary MSMEs in Yogyakarta. Using a quantitative approach, data were collected from 155 MSME owners and managers via a structured questionnaire with a five-point Likert scale. Data analysis was conducted using SPSS version 25, employing descriptive statistics, reliability tests, and multiple regression analysis. The results indicate that accounting digitalization, innovation orientation, and FinTech collaboration each positively and significantly influence MSME performance, with innovation orientation showing the strongest effect. The findings suggest that adopting digital accounting systems, fostering innovative practices, and collaborating with FinTech platforms can enhance operational efficiency, financial management, and overall business performance. These results provide both practical guidance for MSME owners and theoretical insights into factors that drive performance in the culinary sector.

Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik Ahalik; Irwan Irawadi Barus; Fenty Astrina; Eko Sudarmanto; Fadilla Muhammad Mahdi
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.

Peran Akuntansi Syariah dalam Pencegahan Fraud Pengelolaan Dana Haji Eko Sudarmanto; Dwi Saleha; Irwan Irawadi Barus; Ahmad Zaki Mubarok; Mutia Pamikatsih
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19464

The management of Hajj funds constitutes a public trust involving a substantial amount of pilgrims’ funds and a long-term management horizon. The complexity of fund management, exposure to moral hazard, and high public expectations make Hajj funds vulnerable to fraud if not supported by governance with strong integrity and an adequate accounting system. This study aims to examine the role of Islamic accounting in embedding the values of integrity and amanah (trustworthiness) as mechanisms for fraud prevention in the management of Hajj funds. The research employs a qualitative descriptive approach through a literature review of regulations governing Hajj fund management, particularly Law Number 34 of 2014, policies of the Hajj Financial Management Agency (BPKH), and Islamic accounting standards (Sharia Accounting Standards/PSAK Syariah). The findings indicate that Islamic accounting functions not only as a financial reporting system but also as an ethical instrument, an internal control mechanism, and a form of moral accountability grounded in Sharia values. The synergy between BPKH regulations and the implementation of PSAK Syariah plays a strategic role in narrowing opportunities for fraud and enhancing the trust of Hajj pilgrims as the rightful owners of the funds.

Co-Authors Ahalik Ahalik Ahmad Badawi Ahmad Eko Saputro Ahmad Zaki Mubarok Ali Nurdin Siregar Asep Suhendar Chairul Suhendra Danto Sukmajati Denardo Denardo Dewi Mariam Widiniarsih Diaz Priantara Dwi Fitrianingsih Dwi Saleha Eko Sudarmanto Eko Sudarmanto Fadilla Muhammad Mahdi Fahry Reza Fenty Astrina Fitria Madaniah Prasetyo Hendi Herdiansyah Indah Permata Dewi Junet Kaswoto Kimsen Kimsen Loso Judijanto M. Adhitya Wardhana Mega Arum Mos Indrawati Muhammad Abdul Rosid Mutia Pamikatsih Natalia Santoso Nikem Kurnia Ningsih Nurhasanah Nurhasanah Puguh Setiawan Reni Anggraeni Rr Anggraini Soemadi Sitti Rabiah Yusuf Sri Juminawati Triana Zuhrotun Aulia Tubagus Manshur Willy Nurhayadi Zakiyah Zakiyah Zulkifli Zulkifli

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