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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Terapan Manajemen dan Bisnis Indonesian Journal of Islamic Economics and Business Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Education, Teaching, and Social Sciences Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Journal of Business & Management Journal of Ekonomics, Finance, and Management Studies Akurasi Jurnal Akuntansi
Ali Afif
Universitas Panca Bhakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Coretax dan Sanksi Perpajakan terhadap Kepatuhan Pajak pada Credit Union dimoderasi Sistem Pengendalian Manajemen Roziana, Roziana; Risal, Risal; Afif, Ali
TIN: Terapan Informatika Nusantara Vol 6 No 7 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i7.8721

Abstract

The main source of state revenue is taxes, but corporate taxpayers' compliance with Credit Unions (CU) of Puskopcuina members is still low. This study analyzes the influence of Coretax implementation and tax sanctions on compliance, with the Management Control System (SPM) as moderation. The study used a quantitative approach involving 47 respondents, where data was collected through questionnaires and analyzed using SPSS 26 through data quality tests, classical assumption tests, descriptive analysis, and hypothesis tests. The results showed that the implementation of Coretax had no significant effect on compliance (coefficient of 0.034; significance of 0.839), while tax sanctions had a significant positive effect (coefficient of 0.284; significance of 0.047). SPM weakened the influence of Coretax (coefficient of -0.149; significance 0.020) and strengthened the influence of tax sanctions (coefficient of 0.149; significance 0.009). Thus, tax sanctions play an important role in encouraging increased compliance of corporate taxpayers, while the effectiveness of Coretax is highly dependent on MCS support.
Otomatisasi Pencatatan dan Kepatuhan Regulasi Terhadap Keberlanjutan UMKM Pengendalian Internal Sebagai Moderasi Imanuel, Rizky; Risal, Risal; Afif, Ali
TIN: Terapan Informatika Nusantara Vol 6 No 7 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i7.8734

Abstract

Given their large number and contribution to the country's GDP, micro, small, and medium enterprises (MSMEs) play a significant role in the Indonesian economy. However, corporate sustainability presents challenges for business actors, particularly related to the implementation of internal controls, automation of recording, and regulatory compliance. This study uses a quantitative approach by utilizing primary data as a data source. This study uses a purposive sampling method to select MSME respondents. The data analysis process uses SPSS version 26. Data analysis is carried out through descriptive statistics, data quality tests for validity and reliability, classical assumption tests, multiple linear regression, and moderated regression analysis (MRA) with the help of SPSS version 26. Data were collected through questionnaires, and 89 returned questionnaires were declared eligible and represent all research respondents. From the analysis results, simultaneously recording automation, regulatory compliance is proven to have an effect on the sustainability of MSMEs, internal control is not proven to moderate the relationship between the two variables, partially recording automation is proven to affect the sustainability of MSMEs shown by a value of 0.016 <0.05, and regulatory compliance is proven to affect the sustainability of MSMEs shown by a value of 0.02 <0.05, while internal control does not moderate the relationship between recording automation with a value of 0.721>0.05, regulatory compliance 0.731>0.05. The implications of these findings indicate the importance of awareness of business actors in implementing effective internal control in running their businesses.
PENDAMPINGAN PENYUSUNAN HARGA POKOK PENJUALAN SAYURAN PADA KOMUNITAS ANYAR HIDROPONIK DI KOTA PONTIANAK Yahya, Rizky Fakhrul; Sartono, Sartono; Afif, Ali
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2584

Abstract

Kegiatan pengabdian masyarakat dilaksanakan untuk menjawab permasalahan mitra yang masih kesulitan dalam menghitung Harga Pokok Penjualan (HPP) serta mengelola biaya produksi secara efisien. Mitra kegiatan adalah Komunitas Anyar Hidroponik Pontianak, yang terdiri dari 16 anggota petani pemula dengan latar belakang pekerjaan beragam dan keterbatasan pengetahuan manajemen usaha. Produk utama yang dihasilkan adalah sayuran hidroponik. Meskipun memiliki potensi pasar yang besar di Kota Pontianak, komunitas ini masih menghadapi kendala dalam menentukan harga jual yang tepat dan menjaga keberlanjutan usaha. Metode pelaksanaan kegiatan dilakukan dengan sosialisasi serta pendampingan dan evaluasi berkala. Hasil kegiatan menunjukkan bahwa mitra mampu menyusun HPP dengan metode sederhana dan akurat dan menerapkan teknologi pencatatan biaya produksi serta bisa menentukan harga jual yang kompetitif dengan margin keuntungan yang lebih terukur. Kegiatan ini berdampak positif pada kapasitas manajerial komunitas, terbangunnya budaya pencatatan biaya, serta meningkatnya kepercayaan diri dalam mengembangkan usaha hidroponik secara berkelanjutan.
Analisis Implementasi Aplikasi Kasir Pada UMKM Di Kota Singkawang Apriliani Budi, Raine; Afif, Ali; Febriati, Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.607

Abstract

This research prioritizes discussing the implementation of the cashier application in UMKM in Singkawang City which aims to find out how the use of the cashier application is implemented and the factors that support decision making in using the cashier application. This research uses qualitative research methods with data collection used, namely observation, interviews and documentation. The data analysis techniques used are descriptions of observation results, flowcharts, detailed interviews. Based on the results of this research, in implementing the cashier application, sales activities are more effective and efficient because it makes it easier to carry out the process of recording goods price lists, inputting orders and carrying out transactions with customers. Sales reports that can be viewed in real time can provide more benefits than conventional cash register functions in general because they can combine several jobs into one system and can minimize errors that occur during data processing. And the factors that support the decision to use a cashier application can be influenced by internal and external factors.
Pengaruh Pengendalian Internal, Literasi Pajak Terhadap Keberlanjutan UMKM Kabupaten Kubu Raya Dimoderasi Oleh Digitalisasi Chairunisa; Risal; Afif, Ali
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 2 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v10i2.3722

Abstract

MSMEs are profitable companies that are either sole proprietorships or owned by individuals. However, many MSMEs in Kubu Raya are not yet sustainability-oriented, as they are still simply run and run by their owners. Internal control, which should make business operations more effective and efficient, has proven to be inadequate. However, as demonstrated by the less than ideal tax collection, tax literacy which ought to be a motivator for timely tax payment and reporting has not been entirely achieved. This research aims to examine how digitization functions as a moderating factor in  Kubu Raya Regency, as well as Internal control and tax literacy's effects on MSMEs' sustainability. 99 respondents in Kubu Raya Regency were selected using a straightforward random sample procedure in a quantitative study. With the aid of Multiple SPSS version 25 was utilized to analyze the data using linear regression, descriptive statistics, data quality testing (validity and reliability), traditional assumption testing, and Moderated Regression Analysis (MRA). The sustainability of MSMEs is significantly impacted by internal control. Furthermore, tax literacy significantly improves MSMEs' capacity to survive. Additionally, the impact of internal control on MSMEs' sustainability can be mitigated via digitization. With the aid of digitization, internal control and tax literacy contribute significantly to Kubu Raya Regency's MSMEs' sustainability.
Kontribusi Green Human Resource Management Terhadap Pembentukan Perilaku Hijau di Kalangan Karyawan Jesajas, Thea Geneveva Josephine; Febriasari, Puty; Afif, Ali
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 12, No 1 (2026): VOLUME 12 NUMBER 1 (2026)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v12i1.8532

Abstract

This study is motivated by environmental changes that drive organizations to demonstrate greater concern for their surroundings, which has become a global challenge, particularly in Southeast Asia. Green Human Resource Management (GHRM) is regarded as a strategic approach to promoting sustainability through human resource practices that encourage environmental awareness. The objective of this research is to examine the relationship between GHRM, environmental knowledge, and employee green behavior. A quantitative research method was employed, with respondents comprising employees from both private and public sectors in West Kalimantan. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The findings indicate that discriminant validity was achieved (HTMT < 0.9), with R² values of 0.470 for employee green behavior and 0.353 for environmental knowledge, both categorized as weak. All hypotheses were supported (p-value < 0.05), and environmental knowledge was found to partially mediate the relationship between GHRM and employee green behavior (p-value = 0.000). These results suggest that implementing GHRM within organizations can enhance employees’ environmentally friendly behavior, even when their environmental knowledge is limited, providing strategic implications for fostering a strong sustainability-oriented organizational culture.
Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Abstract

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.
Pengaruh green strategy, CSR dan kinerja lingkungan terhadap kualitas laporan keuangan sektor makanan-minuman Yuda, Fitri; Febriati, Febriati; Afif, Ali
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1813

Abstract

This study examined the influence of green strategy, CSR, and environmental performance on the quality of financial statements in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This sector significantly contributes to Indonesia's GDP but faces environmental issues, such as waste and emissions, that affect reporting transparency. The analysis, based on a quantitative methodology using secondary data from the annual and sustainability reports of 22 companies over 3 years, was conducted in SPSS 27 using multiple regression. The findings revealed that while green strategy and CSR have a significant negative impact on financial statement quality due to high implementation costs, environmental performance positively influences quality by enhancing transparency and stakeholder trust. The study recommends expanding the sample size and the timeline for further research to enhance the generalizability of the results. Public interest statements This study aims to guide food and beverage manufacturing companies in enhancing financial report quality by implementing green strategies, strengthening CSR programs, and improving environmental performance. It highlights the importance of integrating sustainability into financial reporting to boost transparency, accountability, and stakeholder trust
Development Policies of the Micro, Small, and Medium Enterprises (SMEs) for Improving Regional Competitiveness Sartono; Zalviwan, M.; Octaviani, Dina; Hendharsa, Angga; Afif, Ali; Sugiardi, Sigit
Jurnal AGRISEP JURNAL AGRISEP VOL 23 NO 01 2024 (MARCH)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jagrisep.23.01.111-128

Abstract

This study explores the importance of developing Micro, Small and Medium Enterprises (SMEs) and the creative economy, as well as their position as the main drivers of economic growth. Focusing on North Kayong District, West Kalimantan, Indonesia, this research highlights the resilience and innovation demonstrated by SMEs in overcoming challenges. Government initiatives target the mitigation of barriers, with an emphasis on developing local superior products to increase regional competitiveness. The main objective is to utilize local potential to create sustainable opportunities for economic expansion and poverty alleviation. Qualitative research methods, through observation, focus group discussions (FGD), and questionnaires, as well as data analysis techniques including difference tests and SWOT analysis. The research results show that there are significant differences between government policies and the expectations of SMEs, while the results of the SWOT analysis show that SMEs have strengths to be developed such as the availability of local raw materials and market uptake, but have challenges such as limited access to funding, infrastructure, training and promotion. product. The position of SMEs is in quadrant two, the most appropriate diversification strategy, including product, market and place diversification. Government mitigation to support the development of SMEs, through policies developing road and transportation infrastructure to facilitate access to products and markets, providing markets for sales of superior products, training facilities for SMEs. The impact on local communities is as a provider of raw materials, developing SMEs and the creative economy, as well as increasing the economy and regional competitiveness.
Pengaruh green strategy, CSR dan kinerja lingkungan terhadap kualitas laporan keuangan sektor makanan-minuman Yuda, Fitri; Febriati, Febriati; Afif, Ali
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1813

Abstract

This study examined the influence of green strategy, CSR, and environmental performance on the quality of financial statements in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This sector significantly contributes to Indonesia's GDP but faces environmental issues, such as waste and emissions, that affect reporting transparency. The analysis, based on a quantitative methodology using secondary data from the annual and sustainability reports of 22 companies over 3 years, was conducted in SPSS 27 using multiple regression. The findings revealed that while green strategy and CSR have a significant negative impact on financial statement quality due to high implementation costs, environmental performance positively influences quality by enhancing transparency and stakeholder trust. The study recommends expanding the sample size and the timeline for further research to enhance the generalizability of the results. Public interest statements This study aims to guide food and beverage manufacturing companies in enhancing financial report quality by implementing green strategies, strengthening CSR programs, and improving environmental performance. It highlights the importance of integrating sustainability into financial reporting to boost transparency, accountability, and stakeholder trust
Co-Authors Abda Abda Aprianda, Dinda Apriliani Budi, Raine Aris Setiawan Carolin, Angelina Chairunisa Dwi Widyastuti, Reni Endang Kristiawati, Endang Fakhrul Yahya, Rizky Febriasari, Puty Febriati Febriati Febriati Febriati, Febriati Hendharsa, Angga Imanuel, Rizky Jaurino, Jaurino Jesajas, Thea Geneveva Josephine Kartika Lasari, Tania Mayasafitri, Rina Octaviani, Dina Rina Mayasafitri Risal Rizki Fakhrul Yahya Rosiska Roziana Roziana, Roziana Sari, Wilda Sartono Sartono Sartono, Sartono Savira, Revi Suandari, Yulita Sugiardi, Sigit Syarifah Najua Amira Thia, Angelia Wilda Sari Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul Yuda, Fitri Zalviwan, M.