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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JEM17: Jurnal Ekonomi Manajemen JASF (Journal of Accounting and Strategic Finance) Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Return : Study of Management, Economic and Bussines Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Akuntansi Manado (JAIM) Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Kepada Masyarakat Radisi Jurnal Bisnis
Muhammad Wildan Affan
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Constructing Sustainable Cultural Heritage Asset Based on The Philosophy of Life of The Dayak Tribe Community “Adil Ka'talino Bacuramin Ka' Saruga Basengat Ka'jubata” Leniwati, Driana; Fitriani, Nopita; affan, Muhammad wildan; Juanda, Ahmad
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10152

Abstract

Penelitian ini bertujuan untuk mengkonstruksi konsep aset warisan budaya berkelanjutan berdasarkan filosofi masyarakat suku Dayak “Adil Ka’talino Bacuramin Ka’ Saruga Basengat Ka’jubata” selanjutnya disebut AKBK. Metode dengan pendekatan kualitatif desain studi kasus. Data diperoleh dengan melakukan observasi dan wawancara kepada  informan yaitu pendiri sekolah adat Basangiang, komunitas Aliansi Masyarakat Adat Nusantara, lembaga Kementerian Pendidikan dan Kebudayaan, dan masyarakat suku Dayak sekitar. Data dianalisis dengan menggunakan nilai filosofi AKBK yang digunakan sebagai indikator aset warisan budaya berkelanjutan. Hasil penelitian adalah sebuah konsep baru tentang aset berkelanjutan yaitu sumber daya ekonomi dan (non) ekonomi sebagai akibat dari peristiwa masa lalu, yang diharapkan dapat memberikan manfaat ekonomi dan (non) ekonomi dan harus didistribusikan secara adil tidak hanya kepada sesama manusia, tetapi juga kepada makhluk hidup lainnya. Harmonisasi antara manusia, makhluk hidup, alam, dan Tuhan akan menciptakan siklus keberlanjutan di dunia. Kontribusi penelitian ini adalah untuk memperkaya teori akuntansi dalam konteks aset budaya keberlanjutan.
Digitalization of Accounting: Accountant Profession in Facing Challenges of Era 5.0 Syamsiyah, Khoirun Nisa'; Leniwati, Driana; Affan, Muhammad Wildan
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.444

Abstract

This study aims to determine how the accounting profession responds to the issue of digitalization. This study uses a qualitative research method with a case study design. Data collection was conducted through interviews at one of the Public Accounting Firms in Malang. The findings in this study are concerned about client data leaks that affect trust in digital systems, especially in the use of Audit Tools and Linked Archive System (ATLAS) in their work, significant benefits in the efficiency and accuracy of accounting work through the use of technology, and threats to the accounting profession due to automation and the increasing risk of cybercrime. The results of this study itself offer strategic insights into dealing with changes in the landscape of the accounting profession, including strengthening data security, adapting skills, and developing policies that support digital transformation.
Constructing Sustainable Cultural Heritage Asset Based on The Philosophy of Life of The Dayak Tribe Community “Adil Ka'talino Bacuramin Ka' Saruga Basengat Ka'jubata” Leniwati, Driana; Fitriani, Nopita; affan, Muhammad wildan; Juanda, Ahmad
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10152

Abstract

Penelitian ini bertujuan untuk mengkonstruksi konsep aset warisan budaya berkelanjutan berdasarkan filosofi masyarakat suku Dayak “Adil Ka’talino Bacuramin Ka’ Saruga Basengat Ka’jubata” selanjutnya disebut AKBK. Metode dengan pendekatan kualitatif desain studi kasus. Data diperoleh dengan melakukan observasi dan wawancara kepada  informan yaitu pendiri sekolah adat Basangiang, komunitas Aliansi Masyarakat Adat Nusantara, lembaga Kementerian Pendidikan dan Kebudayaan, dan masyarakat suku Dayak sekitar. Data dianalisis dengan menggunakan nilai filosofi AKBK yang digunakan sebagai indikator aset warisan budaya berkelanjutan. Hasil penelitian adalah sebuah konsep baru tentang aset berkelanjutan yaitu sumber daya ekonomi dan (non) ekonomi sebagai akibat dari peristiwa masa lalu, yang diharapkan dapat memberikan manfaat ekonomi dan (non) ekonomi dan harus didistribusikan secara adil tidak hanya kepada sesama manusia, tetapi juga kepada makhluk hidup lainnya. Harmonisasi antara manusia, makhluk hidup, alam, dan Tuhan akan menciptakan siklus keberlanjutan di dunia. Kontribusi penelitian ini adalah untuk memperkaya teori akuntansi dalam konteks aset budaya keberlanjutan.
Analysis of Carbon Trading Potential in Forest Conservation Areas as A Sustainability Strategy in PT Cheil Jedang Indonesia Pasuruan Zanuharsih, Ayuni Sabrina; Affan, Muhammad Wildan
Return : Study of Management, Economic and Bussines Vol. 4 No. 3 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i3.356

Abstract

Carbon trading is a strategic mechanism to support sustainability in Indonesia by integrating economic, environmental and social considerations. This research explores the potential of carbon trading in the forest conservation area of PT Cheil Jedang Indonesia (CJI) Pasuruan as a sustainability strategy to maximize economic and ecological benefits. This research used a qualitative approach with data collection through observation and documentation. Primary data was obtained from stakeholders, while secondary data included reports, regulations and literature. Analysis was conducted by combining economic valuation and qualitative descriptive analysis. PT CJI Pasuruan demonstrated significant carbon trading potential through two conservation areas, namely Patuguran Mangrove and Puspo area, with an estimated economic value of carbon reaching IDR 4,147,929,778. In addition, the company is committed to reducing greenhouse gas emissions and supporting sustainable forest management practices. The results indicate that carbon trading can contribute to economic, environmental and social sustainability. Despite challenges such as regulatory complexity, this initiative can serve as a model for other companies looking to implement sustainability-based strategies.
Perilaku UMKM Dalam Menggunakan Fintech: Fokus Regulatory dan Mitigasi Risiko Muhammad Wildan Affan; Widyastuti, Aviani
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 1 (2022): JABM Vol. 8 No. 1, Januari 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.1.100

Abstract

The purpose of this research is to evaluate the use of fintech by conducting a study of the behavior of MSME actors, both that focus on promotion and focus on prevention of risk mitigation in the use of fintech. Data collected using a questionnaire with respondents who use MSME using fintech (payment). This study analyzes the data using the Structural Equation Model (SEM) by going through two stages of data analysis, namely evaluating the measurement model and testing the hypotheses that are built. The results showed that traits that focused on promotion would always try to choose risk while traits that focused on prevention would try to avoid risks. The risk mitigation of fintech carried out by users will increase according to the willingness of MSME actors to use fintech. So in other words, the higher the risk, the individual character that focuses on promotion and focuses on prevention will affect the intention to use fintech. Keywords: promotion focus, focus prevention, risk mitigation, fintech, MSME
Pengaruh Privasi dan Keamanan Terhadap Niat Menggunakan Payment Fintech Irawan, Dwi; Affan, Muhammad Wildan
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3322

Abstract

The 4.0 industrial revolution demands creativity and innovation in utilizing information technology. Fintech is an innovation in the financial industry, but there are many inherent risks. Therefore, this study aims to analyze the factors that influence consumers to use fintech in the payment process. This study uses theory of planned behavior in shaping research models. The sample in this study was selected using purposive sampling, from which the sampling method obtained 93 respondents. The results showed that security perceptions influence users intention to use fintech, transaction security is still considered a major thing for users of payment fintech in Indonesia, because perceived risk is a fundamental obstacle for users considering using Fintech. However, the perception of privacy does not affect users intention to use fintech, this result is possible because the technology of fintech payment in Indonesia has given breadth for its users to control their privacy. This research contributes in providing an explanation of how privacy and security can affect users intention to use payment fintech.Keywords : Payment fintech; Privacy; Security; theory planned behaviorAbstrakRevolusi industri 4.0 menuntut kreatifitas dan inovatif dalam memanfaatkan teknologi informasi. Fintech merupakan inovasi dalam industri keuangan, tetapi banyak risiko yang melekat. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi konsumen untuk menggunakan fintech dalam proses pembayaran. Penelitian ini menggunakan Theory Planned Behavior dalam membentuk model penelitian. Sampel dalam penelitian ini dipilih menggunakan purposive sampling, dimana dari metode sampling tersebut diperoleh responden sebanyak 93 orang. Hasil penelitian menunjukkan bahwa persepsi keamanan berpengaruh terhadap niat pengguna dalam menggunakan fintech, kemanan bertransaksi masih di anggap suatu hal yang utama bagi pengguna payment fintech di Indonesia, karena risiko yang dirasakan adalah hambatan mendasar bagi pengguna mempertimbangkan penggunaan Fintech. Namun, persepsi privasi tidak berpengaruh terhadap niatpengguna dalam menggunakan fintech, hasil ini dimungkinkan karena teknologi payment fintech di Indonesia telah memberikan keluasan bagi penggunanya untuk mengontrol privasi masing-masing. Penelitian ini memberikan kontribusi dalam memberikan penjelasan tentang bagaimana privasi dan keamanan dapat mempengaruhi niat pengguna untuk menggunakan payment fintech.Kata kunci: Keamanan; Payment fintech; Privasi; Theory of Planned Behavior
Pelatihan dan Pendampingan Inventarisasi Aset Sekolah Sebagai Keberlanjutan Lembaga Pendidikan di SD Muhammadiyah 8 Malang Affan, Muhammad Wildan; Irawan, Dwi; Puja, Puteri Amelia; Rayis, Dzulhijah Alkayyis; Rani, Andini Esa Dewi; Fauziah, Shinta Nur
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 5 No 2 (2025): November 2025
Publisher : Fakultas Sains dan Teknik, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/07xdd512

Abstract

A key component to ensuring the long-term sustainability of educational institutions is efficient asset management. The recording and administration of school assets at Muhammadiyah Elementary School 8 "K.H. Mas Mansur" in Malang City remain difficult and unorganized, which can hinder the optimal use of these assets in the educational process. Through training initiatives and support for school asset inventory, this study aims to enhance asset management capabilities. Participatory techniques such as discussions, problem-solving, and case resolution are utilized. The expected outcomes of this program include the establishment of a well-documented asset inventory system, improved knowledge and skills among staff and teachers in asset management, and increased accountability and transparency in managing school property. It is hoped that by adopting a more methodical approach to asset management, the school will improve resource efficiency and promote the sustainability of education.
Co-Authors Agnesia Ruli Ayu Rahmawati Agustin Dwi Hariyanti Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Akbar Alifiani Prianto Aviani Widyastuti Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Fahmi Dwi Mawardi Fauziah, Shinta Nur Fitriani, Nopita Hamdani, Helmi Difa Ira Mustika Lutfia Fitroh Insani Novitasari Agus Saputri Puja, Puteri Amelia Rani, Andini Esa Dewi Rayis, Dzulhijah Alkayyis Setu Setyawan Sri Wahyuni Syamsiyah, Khoirun Nisa' Tasyahadul Fadlatil Laili Tri Wahyu Oktavendi Wijaya, Almaira Oktavia Yekti, Wahyu Kuncoro Yuaninda, Naila Putri Zanuharsih, Ayuni Sabrina