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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Akuntansi Multiparadigma Infestasi E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen & Keuangan INFO ARTHA Jurnal Manajemen Keuangan Publik JURNAL PERSPEKTIF BEA DAN CUKAI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) EKONOMIS : Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Pengabdian Dharma Laksana Akbis: Media Riset Akuntansi dan Bisnis Jurnal Bina Manajemen Jurnal Ilmiah Publika Jurnal Eksplorasi Akuntansi (JEA) Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal USAHA Jurnal Akuntansi dan Keuangan (JAK) Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Applied Accounting And Business (JAAB) Jurnal Manajemen Perbendaharaan Jurnalku Wahana Jurnal Studi Pemerintahan dan Akuntabilitas e-Jurnal Apresiasi Ekonomi Education Journal: Journal Educational Research and Development Land Journal Jurnal Akademi Akuntansi Indonesia Padang SENMEA JAS (Jurnal Akuntansi Syariah)
Biswan, Ali Tafriji
Politeknik Keuangan Negara STAN
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Optimalisasi subsidi pupuk: Mengatasi inefisiensi biaya subsidi dan mekanisme distribusinya Khaq, M Zainul; Biswan, Ali Tafriji
Journal of Law, Administration, and Social Science Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i1.1322

Abstract

Penelitian ini bertujuan untuk mengidentifikasi permasalahan utama dalam implementasi kebijakan subsidi pupuk di Indonesia dengan fokus pada dua hipotesis utama, yaitu ketidaktepatan regulasi dalam penentuan HPP pupuk yang dapat memberatkan anggaran pemerintah dan mekanisme distribusi subsidi yang sering kali tidak tepat sasaran melalui metode kualitatif dan analisis terhadap regulasi yang ada pada Permentan 28/2020 dan hasil pemeriksaan BPK. Data dikumpulkan dari laporan resmi, regulasi pemerintah, dan penelitian sebelumnya yang relevan dalam periode 2019–2023. Hasil penelitian menunjukkan bahwa terdapat biaya yang tidak relevan dalam HPP subsidi pupuk, seperti gaji dan tunjangan Direksi dan Komisaris, yang seharusnya tidak dibebankan kepada anggaran subsidi. Selain itu, tiketidakvalidan data dalam e-RDKK yang menyebabkan alokasi subsidi tidak tepat sasaran, penyaluran pupuk yang sering kali melebihi kuota, serta penyalahgunaan oleh distributor dan pengecer. Selain itu, implementasi sistem digitalisasi, meskipun memiliki potensi besar untuk meningkatkan transparansi, masih menghadapi hambatan teknis dan kurangnya pelatihan di lapangan. Dampak kebijakan ini mencakup peningkatan produktivitas pertanian, tetapi juga menciptakan ketergantungan terhadap pupuk kimia yang berpotensi menurunkan kesuburan tanah dalam jangka panjang. Penelitian ini merekomendasikan peninjauan kembali komponen biaya HPP yang terdapat pada Permentan 28/2020, validasi data penerima secara berkala, diversifikasi jenis pupuk yang disubsidi, penguatan implementasi teknologi digital, dan peningkatan pengawasan distribusi untuk memastikan subsidi pupuk mencapai target yang tepat. Dengan reformasi yang terfokus, kebijakan subsidi pupuk diharapkan dapat memberikan manfaat maksimal bagi petani kecil sekaligus mendukung keberlanjutan ekosistem pertanian.
Evolusi Metode Business Forecasting dalam Menghadapi Ketidakpastian Bisnis: Tinjauan Literatur Febrianti, Hanifah Rizky Dwi; Biswan, Ali Tafriji; Surbakti, Lidya Primta
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/r934jn34

Abstract

Business environments in the last five years have been shaped by accelerating change and external uncertainty, prompting organizations and researchers to re-evaluate forecasting methodologies used to support managerial planning. This literature review aims to map the evolution of business forecasting methods during 2020–2025 by synthesizing empirical evidence from primary international journals indexed in Scopus and national journals accredited within Indonesia’s research indexing ecosystem SINTA Index. The findings show that many organizations, especially small-to-medium entities, still rely on linear statistical methods, such as moving averages, exponential smoothing, and ordinary least squares regression, due to their low data requirements and rapid implementation through spreadsheets. However, these methods often generate higher forecast errors when data characteristics shift over time, fluctuate sharply, or contain structural disruptions. In contrast, international studies indexed in Scopus Q1–Q2 journals report increasing adoption of non-linear machine learning models and deep learning temporal predictors, including LSTM and GRU, which demonstrate stronger ability to learn complex patterns and maintain predictive resilience under rapid demand changes. Hybrid forecasting models emerge as the most prominent research trend, offering a balanced integration between linear statistical baselines and non-linear learning refinements to enhance forecast robustness, stability, and contextual risk adaptation. The review highlights a substantial implementation and research gap in Indonesia, particularly in large-scale business settings, signaling future opportunities for real-time adaptive and AI–statistical hybrid evaluations using local enterprise datasets.
Paradigma Baru Balanced Scorecard : Peran Penting Perspektif Digital dan Keberlanjutan Mardiyani, Nabilah; Biswan, Ali Tafriji
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.535

Abstract

Digital transformation is fundamentally changing the way organizations design, implement, and evaluate performance measurement systems. The Balanced Scorecard (BSC), a framework that has been in use for more than two decades, is now in a reinvented phase to address the challenges of real-time analytics, big data, AI-driven decision-making, and the needs of digital organizations. This literature review examines the evolution and reinvention of the BSC based on 20 scientific journals (10 Scopus, 10 SINTA), while also mapping how the BSC concept evolved toward the Digital Balanced Scorecard (DBSC) in the sustainability aspect. The study shows that the BSC is not extinct but has undergone significant adaptations to incorporate digital metrics, technological capabilities, and sustainability integration. The analysis also identified research gaps related to the integration of the BSC with digital aspects and ESG-based digital performance. This study identified gaps in the integration of ESG metrics, digital capabilities, data governance, and dynamic performance systems. This study provides theoretical contributions in the form of a conceptual model of the digital BSC and recommendations for future research.
Asistensi Pengelolaan Keuangan Desa untuk Akuntabilitas yang Lebih Baik Biswan, Ali Tafriji; Winarto, Tjahyo; Imapo , Yanuar Fiskar; Fatimah, Alim; Mariana, Azizah
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v4i2.1515

Abstract

Pengelolaan keuangan desa merupakan komponen kunci dalam mewujudkan tata kelola pemerintahan desa yang transparan, akuntabel, dan sesuai regulasi. Namun, praktik di Desa Cibugel, Kabupaten Tangerang, masih menghadapi kendala serius, antara lain belum adanya operator SISKEUDES yang definitif, sering terjadi kesalahan pengkodean akun, keterlambatan penyusunan laporan realisasi dan SPJ, serta ketiadaan modul panduan internal yang baku. Kegiatan pengabdian ini bertujuan untuk memberikan asistensi penguatan kapasitas perangkat desa dalam penggunaan aplikasi SISKEUDES melalui proses pendampingan yang partisipatif dan berbasis praktik langsung. Metode pelaksanaan terdiri dari empat tahap: observasi dan identifikasi masalah, perancangan solusi dan modul, implementasi pelatihan lapangan, serta evaluasi dan penyerahan luaran. Hasil kegiatan menunjukkan adanya perbaikan signifikan dalam kompetensi perangkat desa: kesalahan input transaksi menurun, keterlambatan laporan berkurang, dan keterlibatan lintas perangkat meningkat. Selain itu, modul panduan SISKEUDES berhasil disusun dan digunakan sebagai standar internal desa. Temuan ini menegaskan bahwa asistensi berbasis praktik nyata dan kolaborasi perguruan tinggi mampu memperkuat tata kelola keuangan desa, sekaligus menjadi model intervensi yang dapat direplikasi di desa lain dengan kondisi serupa.
Dinamika Interaksi Auditor Manajemen dalam Pemanfaatan Informasi Akuntansi untuk Pengendalian Strategis Persediaan Aprila, Dandi; Surbakti, Lidya Primta; Biswan, Ali Tafriji
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.4017

Abstract

Although inventory control and audit practices have received increasing attention in prior studies, research specifically examining how auditor–management interactions influence the strategic use of accounting information remains limited. This study explores how communication dynamics, interpretation processes, and organizational practices shape the utilization of audit information for strategic inventory control in a manufacturing company. A qualitative case study approach was employed involving eight participants selected through purposive sampling, consisting of internal auditors, warehouse personnel, and operational managers. Data were collected through in-depth interviews, observations during stock opname, and document analysis, and were analyzed using thematic analysis following the Miles–Huberman framework. The findings reveal that recurring inventory discrepancies stem not only from technical shortcomings but also from interpretive gaps between auditors and management, limited cross-functional dialogue, and the absence of mechanisms that elevate audit information to the strategic level. As a result, audit functions primarily as a diagnostic control rather than an interactive control, causing its insights to remain confined to operational correction instead of informing strategic decisions. The study contributes to the literature on strategic management accounting and audit-as-a-social-process by demonstrating that the strategic value of audit information depends on shared interpretation and interactive communication. It concludes that strengthening cross-functional dialogue, improving information integration, and fostering an open information culture are essential for enhancing the strategic role of audits. The study also offers avenues for future research on cultural and structural factors influencing the integration of audit information into organizational strategy.
Integrasi Strategic Management Accounting (SMA) dan Environmental, Social, and Governance (ESG) Metrics untuk Penyusunan Strategi Jangka Panjang: Kajian Literatur Titus, Edito Biantara; Biswan, Ali Tafriji
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2787

Abstract

This study aims to develop a conceptual understanding of how ESG (Environmental, Social, and Governance) metrics can be integrated into SMA (Strategic Management Accounting) to support a company's long-term strategy. The method used is a systematic literature review of 20 scientific articles from 2017–2025 that discuss management accounting, sustainability accounting, ESG, and sustainability reporting. The results show that SMA–ESG integration has the potential to improve the quality of strategic information, strengthen accountability mechanisms, and support sustainability risk management, although its implementation still faces challenges related to internal standards, data quality, and organizational capabilities. This study offers a conceptual framework for SMA–ESG integration that can be used as a basis for empirical testing in companies in Indonesia.
Co-Authors Abdul Aziz Aden, Salsabiyla Adiswastika, Sinta Alaika, Abdullah Aziz Alhadi, Fajar Alhadi Alim Fatimah Annisa Isnaini Maharotun Dandi Aprila Danial, Ahmad Defian Panji Ponco Kusumo Dwi Prasetyo Utomo, Dwi Prasetyo Emir Fahreza Zarnedi Emmir, Arga Fahlevi, Muhammad Rizah Farida, Fitria Nur Febrianti, Hanifah Rizky Dwi Ferianto Wardani Fitri Irka Wahyu Niansyah Hany, Sharah Puan Hasyim Azhari Hendro Try Widianto Heni Sulastri Hermanda, Ilham Hidayat, Fikri Iklima Devi Grafitanti Ilham Hermanda Imapo , Yanuar Fiskar Imapo, Yanuar Fiskar Januwardhani, Filistea Glory Chantika Khaq, M Zainul Larasati Larasati Lidya Primta Surbakti Malelak, Claudya Margareth Larasati Mardiyani, Nabilah Mariana, Azizah Melvin Rosyadi Putra Nabila Maharani Agfi Nastiti Wirastuti Negari, Muthi’a Sekhar Perdana Putra, Hardana Gading Prayoga, Akhdan Nur Purwana, Aditya Subur Retno Dwi Larasati Rossari, Priscilla Oktiva Sandi, Hendrik Heri Sholikhah, Mar'atus Subakti, Lidya Primta Supriyadi, Agung Syahirul Alim Syahrurrahmah, Nur Titus, Edito Biantara Wahyu Andika Widiastiti, Komang Andriliani Winarto, Tjahyo Yoga Arif Wicaksono Zanuar Arifin