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All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Proaksi Journal of Economics, Business, and Government Challenges Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Al-Buhuts (e-journal) Sustainable : Jurnal Akuntansi Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review MDP Student Conference Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Kreativitas Pada Pengabdian Masyarakat (Krepa) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Maisyatuna Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi ABDIMAS NUSANTARA
Fajar Syaiful Akbar
Department Of Accounting, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” East Java, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PROSES PENGANGGARAN DI ORGANISASI PEMERINTAHAN KELURAHAN RUNGKUT MENANGGAL SURABAYA Muhamad Risa Farhan; Narisyah Evita Zharah; Gabrena Septi Aulia; Rindu Reza Budiarti; Sheva Rajaby Eliya Trenggono; Fajar Syaiful Akbar
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 6 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i6.2753

Abstract

The budgeting process at the urban village level is critical to ensure that public services are effective and budgets are spent accountably. This study aims to analyze the budgeting process in the Village of Rungkut Menanggal, Surabaya, focusing on the stages of budget planning, implementation, and accountability. Using a descriptive qualitative method and a case study approach, data was collected through interviews, and documents. The results showed that the budgeting process in the village of Rungkut Menanggal has run in accordance with established procedures. Each stage of budgeting is well implemented, from planning to reporting, which ensures transparency and accountability of budget use. In conclusion, budget management in this village shows high effectiveness and contributes positively to public services. This research is expected to serve as a reference for other urban villages in improving their budgeting and financial management processes.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin; Fajar Syaiful Akbar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN AKUNTABILITAS PEMERINTAHAN DESA Dinda Novyasari Maharani; Fajar Syaiful Akbar
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.55

Abstract

Village development and growth is currently experiencing rapid progress, this is indicated by the large amount of village funds and other sources of village income. Therefore, the government applies Law No. 6 of 2014 concerning Villages as the Village Law in Indonesia. This law requires the village government to hold the community accountable for the state funds that have been used. To realize this responsibility, the central government represented by BPKP developed the application of the village financial system or called SISKEUDES as a village tool in realizing its accountability. The research method used is a qualitative approach. Data obtained by interviews and direct observation techniques in the Village Hall Banjaragung. The results of this study indicate that the existence of SISKEUDES in Banjaragung Village helps the village accountability process to the local government and the community with the existence of village financial reports produced by this application. Banjaragung Village has implemented SISKEUDES which is adjusted to Permendagri No. 20 of 2018 concerning Village Financial Accounting, thus the quality of reporting can be accounted for based on the prevailing village accounting.
Proyektifitas Feasibility Study pada Kelayakan Investasi Bisnis Muhammad Fathur; Fajar Syaiful Akbar
Jurnal Pengabdian Masyarakat SENSASI Vol. 2 No. 01 (2022): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v2i1.44

Abstract

Sebelum melakukan investasi, perusahaan pasti melakukkan riset dan proyeksi kelayakan untuk mendapatkan hasil keputusan yang lebih terukur saat akan berinvestasi. Sama halnya dengan PT Gama Inovasi Berdikari, perusahaan inkubasi bisnis yang selalu melakukan proyeksifitas keuangan dengan menentukan kelayakan bisnis serta nilai investasi untuk startup yang dinaungi. Salah satu startup didalam akselerasi ini adalah Startup XYZ. Startup tersebut memerlukan pendampingan dalam pengembangan bisnis utamanya dalam hal pendanaan. Dengan ini PT Gama Inovasi Berdikari memerlukan riset dan uji kelayakan supaya nilai yang diinvestasikan mengasilkan keuntungan. Pengujian kelayakan bisnis menggunakan empat metode diantaranya Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), dan Profability Index (PI). Dalam perhitungan Payback Period menghasilkan nilai sebesar 11,64 atau dibulatkan menjadi 12 bulan (1 tahun) angka tersebut lebih besar dari umur ekonomis maka investasi layak. Perhitungan menggunakan Net Present Value menghasilkan nilai sebesar Rp 99.523.708 angka tersebut bernilai positif sehingga proyek investasi bisa dilakukan. Dengan menggunakan perhitungan Internal Rate of Return dihasilkan nilai sebesar 87,61% maka dari itu proyek investasi diterima karena lebih dari discount rate yang ditetapkan. Melalui perhitungan Profability Index dihasilkan nilai sebesar 1,24 dan angka tersebut lebih dari 1 (>1) yang berarti proyek investasi layak.
PENERAPAN PRINSIP DASAR KODE ETIK AKUNTAN INDONESIA BERPRAKTIK Zakharia Vito; Fajar Syaiful Akbar
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 02 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i02.43

Abstract

Kantor Jasa Akuntan Wahyu Hendra Cahyono merupakan badan usaha yang memberikan jasa akuntansi kepada publik. Kasus yang sering terjadi pada klien atau organisasi yaitu kurangnya penerapan Kode Etik Akuntan Indonesia Berpraktik. Metode yang digunakan dalam pengabdian ini adalah pengendalian internal. Pengendalian internal adalah metode yang diimplementasikan untuk menjaga kekayaan organisasi. Pengendalian yang dilakukan pada akun Petty Cash. Tujuan dari pengendalian internal menjaga integritas. Dari hal itu maka perlu adanya pendampingan dan penerapan Kode Etik Akuntan Berpraktik supaya integritas pada klien atau organisasi tetap terjaga. Hasil dari penerapan prinsip dasar kode etik akuntan berpraktik, integritas pada PT X akan terjaga sehingga meminimalisir terjadinya selisih pada Petty Cash.
PENINGKATAN LITERASI KEUANGAN MELALUI SOSIALISASI PRODUK PEGADAIAN PADA MASYARAKAT KELURAHAN KEPUTRAN : MENGHADAPI MARAKNYA PINJAMAN ONLINE Natasha Angelina Susilo; Fajar Syaiful Akbar
Jurnal Pengabdian Masyarakat SENSASI Vol. 4 No. 2 (2024): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v4i2.87

Abstract

Saat ini fenomena pinjaman online (pinjol) di masyarakat semakin banyak terjadi. Maraknya lembaga/ instansi illegal yang menawarkan pinjaman dengan syarat yang mudah ditambah dengan situasi yang mendesak karena ketidakstabilan kondisi ekonomi seringkali mendorong untuk mencari solusi cepat dalam bentuk pinjaman online, sekalipun mereka mungkin mengetahui risiko yang mungkin terjadi. Tujuan dari pengabdian ini adalah untuk menyosialisasikan produk Pegadaian sekaligus meningkatkan literasi keuangan masyarakat mengenai bahaya dari pinjaman online illegal pada Kelurahan Keputran. Metode yang digunakan dalam kegiatan ini adalah sosialisasi langsung dan Focus Group Discussion (FGD). Adapun produk-produk yang diperkenalkan adalah Gadai Emas, Gadai Kendaraan, Pinjaman Usaha, dan Tabungan Emas.
Pengaruh Dewan Komisaris, Dewan Direksi, Diversitas Gender Dewan Komisaris Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan LQ45 Yang Terdaftar Di BEI Pada Tahun 2020-2023) Nahdah Na'ilah Roihanah; Fajar Syaiful Akbar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11810

Abstract

Dalam mencapai tujuan kegiatan usaha, perlu memperhatikan pengelolaan yang baik sehingga dapat meningkatkan kinerja keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris, dewan direksi, diversitas gender dewan komisaris dan ukuran perusahaan terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia yang termasuk dalam indeks LQ45 pada periode 2020-2023. Populasi yang digunakan adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia yang termasuk dalam indeks LQ45 pada periode 2020-2023. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Jumlah populasi penelitian yang diperoleh sebanyak 64 perusahaan. Pengumpulan data dalam penelitian ini menggunakan metode dokumentasi dengan menggunakan metode purposive sampling untuk mendapatkan hasil sampel yang sesuai dengan kriteria penelitian. Terdapat 25 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan adalah analisis regresi linier berganda. Dari hasil penelitian diketahui bahwa dewan komisaris tidak berpengaruh terhadap kinerja keuangan perusahaan, sedangkan dewan direksi, diversitas gender dewan komisaris dan ukuran perusahaan berpengaruh terhadap kinerja keuangan perusahaan.
Good Corporate Governance dan Tax Avoidance : Systematic Literature Review Maharani, Eriza Nabila; Akbar, Fajar Syaiful
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.11217

Abstract

Tax avoidance is a series of legitimate actions aimed at reducing tax liabilities. Although legally tax avoidance does not violate the rules, this practice is often considered unethical because it can reduce the potential for state tax revenues that should be used for the public interestThis research seeks to examine the potential of effective corporate governance in preventing tax avoidance through a systematic review of existing empirical studies.This summary helps the author understand that various aspects of good corporate governance such as the audit committee, board of directors, board of commissioners, and ownership structure have a significant impact on tax avoidance in the business
The Role of Public Accounting Firm Quality and Managerial Ownership on the Integrity of Financial Statements in Insurance Companies listed on the IDX Desi Natalia Tampubolon; Fajar Syaiful Akbar
Journal of Economics, Business, and Government Challenges Vol. 4 No. 02 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.197

Abstract

The intent of the discussion of the study this is to understand and prove empirically the “The influence of management ownership and the eff ect of the quality of the public accounting firm (KAP) on the Integrity of Financial Statements in insurance companies listed on the IDX”. The discussion of this study applies the “quantitative method”. The type of data applied in the discussion of this study is “secondary data”. The discussion of this study uses the object of research, namely, “insurance companies for the period 2015-2019” and the research subject is “Financial Statements and Independent Auditor Reports for the 2015-2019 period obtained from IDX”. The sampling technique used in the discussion of this study applies the purposive sampling method”. Researcher using “14 insurance companies listed on the Stock Exchange 2015-2019 period” with 5 years of observation, which means the total sample in this study discussion a linear regression analysis”, using SmartPLS 2.0.M3 software. The findings in the discussion of this study show how the “Influence of Managerial Ownership (X1) variable has been shown to have a negative and significant effect on the Integrity of Financial Statements (Y), and the Influence of Public Accounting Firm Quality (X2) variable has been shown to have positive and significant effect on the Integrity of Financial Statements (Y)”.
Peran Green accounting dalam Meningkatkan Kualitas Sustainability Report Maharani, Shavira Aisyah; Akbar, Fajar Syaiful
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1577

Abstract

Tujuan: This study aims to examine the effect of green accounting on the quality of sustainability reports among publicly listed companies in Indonesia during the 2021–2023 period. Green accounting is measured using three indicators: environmental operational costs, research and development (R&D) costs, and recycling costs. Desain Penelitian dan Metodologi: A quantitative approach was employed, utilizing secondary data collected from the annual reports and sustainability reports of 43 purposively selected companies listed on the Indonesia Stock Exchange (IDX). The study employs simple linear regression analysis to assess the partial effect of green accounting on the quality of sustainability reports. Hasil dan Pembahasan: The findings indicate that green accounting has a positive and significant influence on the quality of sustainability reports. These results highlight the strategic role of green accounting in enhancing corporate accountability and environmental disclosure practices. The study supports the relevance of integrating environmental costs into financial reporting as part of sustainable business practices. Implikasi: Future research is encouraged to explore other influencing factors such as stakeholder pressure or corporate governance, as well as to extend the scope across different sectors and countries for broader generalization.
Co-Authors Adristi Fitri Rukmaningtyas Aisyah Almaghfiroh Moediono Alfira Rizky Amalia Alifyandi Firdhaus Amalia, Alfira Rizky Andita Cahyasari Pradana Putri Angelia Fortunata Arisman Anisa Aprilia Arfiyanti, Diass Hendika Arifani Salica Putri Winarno Arya Pratama Putra Audy Herlina Puspitasari Bryan Yafet Widiawira Camelia, Rizky Charis Al Farizi Della Putri Veronika Desi Natalia Tampubolon Desi Natalia Tampubolon Devia Ratna Sari Dinda Novyasari Maharani Dinda Novyasari Maharani Dwi Suhartini Enjelly Talitha Callista Erlita Alif Mawaddah Fahrizal, Ilham Fariz Isyraqi Aryasandi Febi Yogi Pratiwi Gabrena Septi Aulia Galuh Candra Mustika Dewi Gezza Insan Muttaqin Gloria Angelina Theresia Gusti Dian Prayogi Hero Priono, Hero I. Wikartika Imami , Prima Rizki Imami, Prima Rizki Ira Wikartika Khanida, Marisha Maharani, Eriza Nabila Maharani, Shavira Aisyah Masyaila Laurensia Zuhri Mayzura Rahma Aulia Putri Moediono, Aisyah Almaghfiroh Muhamad Risa Farhan Muhammad Fathur MUSLIMIN Muslimin Muslimin Nabilah Sarah Hafizhah Nahdah Na'ilah Roihanah Narisyah Evita Zharah Natalia Dwi Wulandari Natasha Angelina Susilo Natasya Oktavina Tirza Dinda Pratiwi Naura Bilqis Tasyakurina Nur Maryam, Yasmin Nurul Ainun Nafisah Nurul Izzah Pingkan Ardhana Rheswari Pradana Putri, Andita Cahyasari Putri , Rizma Fatmawati Putri, Farshanda Shalihati Rachmawati, Aqila Rahmah, Tarissa Aqilla Rahmawan, Faris Rahmawati, Dyah Rama Aji Pradana Ratnawati, Dyah Rima Angelia Haq Rindu Reza Budiarti Rizky Camelia Rizqi, Nayla Fadhlika Saiful Anwar SAIFUL ANWAR Sheva Rajaby Eliya Trenggono Sjafii, H. Sjafii, H. Sofyan, Afis Sri Trisnaningsih Sri Trisnaningsih Susilo, Natasha Angelina Syafia Maharani Syarifah Aini Tarissa Aqilla Rahmah Tasya Dwi Puspita Umi Nur Fryda Kusli Rochmah Yulianto, Irfan Tri Zakharia Vito