Article Per Year (5 Year)
p-Index From 2021 - 2026
8.753
P-Index
This Author published in this journals
All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Syntax Literate: Jurnal Ilmiah Indonesia 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) Bima Journal : Business, Management and Accounting Journal 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 ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Maisyatuna Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 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 Environmental Science 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

Published : 74 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 74 Documents
Search

 4   5   6   7   8 
PENGARUH PROGRAM PEMUTIHAN, KESADARAN WAJIB PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Arfiyanti, Diass Hendika; Akbar, Fajar Syaiful
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4209

Abstract

Penelitian bertujuan untuk menganalisis dampak program pemutihan, kesadaran wajib pajak,dan sosiaslisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di kantorSAMSAT Surabaya Timur. Penelitan menggunakan metode kuantitatif dengan melakukanpenyebaran kuisioner dan sampel penelitian sebanyak 106 responden. Analisis dan pengujianhipotesis menggunakan analisis regresi linear berganda pada SPSS 26. Hasil penelitianmenunjukkan bahwa program pemutihan dan kesadaran wajib pajak berpengaruh positif terhadapkepatuhan wajib pajak. Namun, sosialisasi perpajakan tidak berpengaruh positif terhadapkepatuhan wajib pajak. Tetapi secara simultan, ketiga variabel tersebut berpengaruh positifterhadap kepatuhan wajib pajak kendaraan bermotor di SAMSAT Surabaya Timur.
IMPLIKASI PENCEGAHAN KECURANGAN DANA DESA DENGAN PELAPORAN YANG TRANSPARAN DAN KOMITMEN DALAM BEROGANISASI Rahmawan, Faris; Syaiful Akbar, Fajar
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22418

Abstract

This research aims to understand the implications or influence of transparent reporting and organizational commitment on preventing village fund fraud. The research used a quantitative method with the population in this study consisting of all village officials in Palang District totaling 197 people by taking 72 samples using a purposive sampling technique which requires the duties and main duties of village officials who have a role in village funds. This research uses primary data, namely through a questionnaire by conducting analysis using the SPSS version 26 application with multiple linear regression analysis. The results of the analysis show that transparent reporting has a relationship or influence, while commitment within the organization has no relationship or no influence on preventing village fund fraud.
Pengaruh Return on Asset, Current Ratio, Debt to Equity Ratio, Firm Size terhadap ketepatan waktu pelaporan keuangan Fahrizal, Ilham; Akbar, Fajar Syaiful
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 3 (2023): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v2i3.825

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, current ratio, debt to equity ratio, dan firm size terhadap ketepatan waktu pelaporan keuangan. Objek penelitian ini adalah laporan keuangan perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel menggunakan eknik purposive sampling dengan 21 sampel laporan keuangan yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi logistik dengan bantuan IBM SPSS 25. Hasil penelitian menunjukkan bahwa debt to equity ratio dan firm size tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Di sisi lain, return on asset dan current ratio berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan.
Pengaruh Cash Flow dan Profitabilitas Terhadap Cash Holding Perusahaan Property dan Real Estate Rizky Camelia; Fajar Syaiful Akbar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4641

Abstract

This study examines the effect of capital expenditure, cash flow, leverage, and profitability on the company's cash holding. This research uses a quantitative approach method. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The sampling technique uses the purposive sampling method, with predetermined criteria obtained samples of 34 companies. The data used is secondary data obtained from the financial statements of the companies that are sampled. The data were analyzed using multiple linear regression analysis techniques with the help of SPSS 23 software. The result of this study is that profitability has a significant effect on cash holding because the significance level of profitability is 0.042 < 0.05 and t-stat value of 2.058 > 1.985 (table t value). Meanwhile, Capital expenditure has no effect because the significance level is 0.064 > 0.05 and the t-stat value is 1.873 < 1.985 (table t value). Cash flow does not affect cash holding because the significance level of cash flow is 0.977 > 0.05 and t-stat value is 0.029 < 1.985 (table t value). Leverage does not affect cash holding because the significance level is 0.101 > 0.05 and the t-stat value is -1.658 < 1.985 (table t value).
Peran Kompetensi Dan Transparansi Dalam Mempengaruhi Pengendalian Tindakan Fraud Pengelolaan Dana Desa Rahmawan, Faris; Syaiful Akbar, Fajar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4723

Abstract

This study aims to determine whether there is a relationship between competence, organizational commitment and transparency on fraud prevention in village fund management. Quantitative methodology is used to test whether there is a relationship between variables and to collect primary data through questionnaires or surveys of all village officials in Palang District. The population in this study amounted to 197 people. The sampling method used was purposive sampling, namely the selection of data samples with certain conditions. Samples were selected through indicators of Tuban Regent Regulation No. 29 of 2017, namely village officials who have an understanding and role related to finance and fraud detection in realizing, managing and budgeting village funds. From the sampling method, the respondents in this study amounted to 72 officials, namely 4 village officials each from 18 villages, namely the village head, village secretary, finance head, and welfare head in Palang sub-district. To assist in analyzing multiple liner regression using SPSS version 26. The results showed that competence and organizational commitment did not have a significant effect but transparency had a significant effect on preventing fraud in the management of village funds in Palang District, Tuban Regency
Pengaruh Pendapatan Asli Daerah, Pendapatan Transfer dan Pembiayaan Daerah terhadap Kinerja Keuangan Pemerintah Daerah Gerbang Kertosusila Sofyan, Afis; Syaiful Akbar, Fajar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.862

Abstract

The”regional government's financial performance, which is still not at a good stage in the 2017–2021 period, as measured by the Gerbang Kertosusila regional government harmony ratio, is the background for this research. Original regional income, transfer income, and regional financing are elements that influence the financial success of regional governments. The aim of this research is to find out whether regional finances, local original income and transfer income have an effect on the financial performance of the Pintu Kertosusila regional government from 2017 to 2021. The data in this research was collected quantitatively through researcher observation. The research data was then analyzed in SPSS version 25.0 using multiple linear regression analysis techniques. Based on the results of this research, PAD (X1) has a positive impact on regional government financial performance, transfer income (X2) has a negative impact on regional government financial performance, and regional financing (X3) has no significant impact on regional government financial performance.
Pengaruh PAD dan Dana Perimbangan Terhadap Pertumbuhan Ekonomi Pada Kawasan Gerbangkertosusila Tahun 2017 - 2021 Yulianto, Irfan Tri; Akbar, Fajar Syaiful
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.427

Abstract

The study aimed to examine how Local Own-Source Revenue and Balancing Funds influenced the Economic Growth of Regency/City Governments in the Gerbangkertosusila Area between 2017 and 2021. Employing a quantitative approach via Saturated Sampling, the research utilized GRDP data from the East Java Province BPS website to evaluate Economic Growth, and the Statement of Budget Realization data from the official websites of the Regency/City Governments in the Gerbangkertosusila Area. Multiple linear analysis was employed for data analysis. The findings indicated a positive correlation between Local Own-Source Revenue and Economic Growth in the Gerbangkertosusila Area, while the Balancing Fund did not exhibit a significant impact on the region's economic growth.
Pelatihan Manajemen Keuangan dan Administrasi BUMDES untuk peningkatan daya saing BUMDES ( Badan Usaha Milik Desa ) Menuju Desa Mandiri pada BUMDES Puloniti, Kabupaten Mojokerto Ratnawati, Dyah; Syaiful Akbar, Fajar; Khanida, Marisha
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): ABDIMAS NUSANTARA (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of the economic world in Indonesia in general, in Mojokerto in particular, has made various business actors compete in improving the performance of their companies through product competitiveness and improving the company's operational systems themselves, based on research conducted by the UNIM Accounting Study Program Community Service Team in collaboration with the UPN Accounting Service Team " Veterans" of East Java proposed training related to the Implementation of Financial Management and Administration of BUMDES for BUMDES of Puloniti Village which is engaged in general trade and services and was approved to conduct training on 15 – 16 May 2023 offline or face to face with the output of the training, namely BUMDES be able to make controlled planning regarding Village Business Entity Finances adjusted to the BUMDES Restra into the administration of BUMDES governance, and this training is ongoing where the UNIM Accounting Study Program Community Service Team and the UPN "Veteran" East Java Accounting Study Program Community Service Team will continue to monitor and assist BUMDES Puloniti Village in overall financial and operational management of BUMDES.
Pelatihan Pengelolaan Keuangan dan Penerapan SEOJK pada PT BPR Mojosari Pahalapakto untuk Optimalisasi Operasional Keuangan Perbankan Syaiful Akbar, Fajar; Rahmawati, Dyah; Priono, Hero
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An understanding of accounting systems and financial reports is required by entities and institutions that distribute productive credit. For entities, accounting systems are useful for processing financial transactions and presenting financial information in the form of financial reports. Meanwhile, the use of accounting systems and financial reports for institutions that distribute productive credit is to assess the financial position, performance and cash flow turnover of prospective customers in the credit distribution process. In this way, it is hoped that the credit distributed can be used according to the objectives so that it can improve the financial performance of prospective customers. In this case, the financial management regulated in the 2023 SEOJK also requires companies, in this case BPR, to adjust to the start-up that applies in the midst of unstable economic conditions after Covid-19, so that this training helps BPR M, Ojosari Pahalapakto personnel to be able to apply the regulations. which has been determined by the OJK.
Literature Riview: Integrasi Sistem Informasi Kepegawaian Terhadap Efisiensi Penganggaran Biaya SDM di Instansi Pemerintah Lailatul Rushaj; Fajar Syaiful Akbar
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7329

Abstract

This study aims to analyze the impact of integrating the Human Resource Information System (HRIS) on the efficiency of human resource (HR) budgeting in government institutions and regional owned enterprises (BUMD). Using a Systematic Literature Review (SLR) appoarch. This research synthesizes findings from six nationally accredited journals (2018-2024), complemented by practical observations during an intership at Perumda Air Minum Surya Sembada Kota Surabaya. This results reveal that HRIS implementation significantly reduces operational cost up to 90% and enhances the accuracy of employee data such as attendance, overtime, and allowances. Furthermore, the system accelerates financial reporting, strengthens transparency, and support real time decision making. The sudy concludes the HRIS integration plays a strategic role in improving budgeting efficiency and accountability in public sector financial manajement. Practically, this research emphasizes the importance of HR digitalization in supporting effective and transparent HR budgeting.
Co-Authors Ade Irma Agustian 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 Jauza Purwanurhadi Khanida, Marisha Lailatul Rushaj Maharani, Eriza Nabila Maharani, Shavira Aisyah Masyaila Laurensia Zuhri Mayzura Rahma Aulia Putri Mochamad Apriadi Rachmawan Putra Moediono, Aisyah Almaghfiroh Mufida Dian Pertiwi Muhamad Risa Farhan Muhammad Fathur MUSLIMIN Muslimin Muslimin Nabilah Sarah Hafizhah Nahdah Na&#039;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 Pramesti, Anisa Frieda Hadi Putri , Rizma Fatmawati Putri, Farshanda Shalihati Putri, Rizma Fatmawati 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 Salsabilla Ayu Wishmilia 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 Widiantoro, Nawaal Fakhri Yulianto, Irfan Tri Zakharia Vito