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All Journal JAM Jurnal Kompetitif JPM (Jurnal Pemberdayaan Masyarakat) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jambura Journal of Health Sciences and Research JAD: Jurnal Riset Akuntansi & Keuangan Dewantara MBIA Jurnal Ecoment Global: Kajian Bisnis dan Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Abdimas Musi Charitas Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics and Management Research Jurnal Keuangan dan Bisnis JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Akuntansi Keuangan Dan Perpajakan Bersama : Jurnal Pengabdian Masyarakat Indonesia Economic Journal International Journal of Economics and Management Research Journal of Management Jurnal Kompetitif
Rifani Akbar Sulbahri
Fakultas Ekonomi, Universitas Sriwijaya, Indralaya, Sumatera Selatan
Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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“How Do Students’ Perceptions of Green Finance and Artificial Intelligence Influence the Value of Sustainable Companies in Palembang?" Akbar Sulbahri, Rifani; Pratama Putra, Dimas
Journal of Management Vol. 3 No. 2 (2024): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

This study aims to analyse how students' perceptions of green finance and artificial intelligence (AI) influence their attitudes towards sustainable corporate values in Palembang City. Using multiple regression analysis on questionnaire data from 250 students, findings indicate that positive perceptions of green finance (β = 0.45, p < 0.01) and AI (β = 0.38, p < 0.05) significantly impact students' support for sustainable corporate values. This study strengthens the understanding of how young generations perceive sustainability and technology in determining corporate values. Furthermore, this research highlights the need for further education on sustainable investment and AI implementation in business to enhance future generations' awareness of corporate sustainability.
Pengenalan Pengaplikasian Akuntansi bagi Guru di Sekolah Dasar Trie Sartika Pratiwi; Padriyansyah; Rifani Akbar Sulbahri
Bersama : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Bersama : Jurnal Pengabdian Masyarakat
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/bersama.v3i2.1353

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kompetensi guru sekolah dasar dalam memahami dan mengaplikasikan konsep dasar akuntansi sederhana sebagai bagian dari literasi keuangan dasar. Sasaran kegiatan adalah guru Sekolah Dasar Negeri 244 Palembang. Permasalahan utama yang dihadapi mitra adalah keterbatasan pemahaman guru terhadap konsep pencatatan keuangan sederhana serta belum optimalnya integrasi literasi keuangan dalam pembelajaran tematik. Metode pelaksanaan kegiatan meliputi tahap persiapan, pelaksanaan pelatihan dan pendampingan, serta evaluasi. Kegiatan dilaksanakan secara luring dengan pendekatan partisipatif melalui ceramah interaktif, diskusi, studi kasus, dan simulasi pencatatan keuangan sederhana. Hasil kegiatan menunjukkan adanya peningkatan pemahaman guru terhadap konsep pemasukan, pengeluaran, dan saldo, serta kemampuan guru dalam merancang contoh pembelajaran literasi keuangan yang aplikatif bagi siswa sekolah dasar. Kegiatan ini diharapkan dapat mendukung penguatan literasi keuangan sejak dini melalui peran guru sebagai fasilitator pembelajaran.
Cost Driver sebagai Penentu Akurasi Biaya dalam Activity Based Costing: Tinjauan Literatur Sistematis Aulia , Suci; Lestari, Luffi; Deprianti, Gita; Zahra, Nabilah Amalia; Sulbahri, Rifani Akbar
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Cost drivers play a central role in Activity-Based Costing (ABC) as they determine how accurately costs are traced and allocated to products or services. This study aims to examine the role of cost drivers as a determinant of cost accuracy in the implementation of ABC. Using a qualitative approach through a Systematic Literature Review, this study reviews prior empirical, conceptual, and bibliometric research that both supports and critiques the application of cost drivers within ABC systems. The results indicate that while ABC has been shown to improve cost accuracy and provide more relevant information for managerial decision-making across manufacturing and service industries, its effectiveness is not without limitations. Several studies reveal that the continued reliance on volume-based cost drivers, limited data quality, and insufficient alignment between activities and cost drivers may reduce the potential benefits of ABC. In addition, contextual factors such as organizational complexity, information system capability, regulatory constraints, and management commitment are frequently cited as key causes of suboptimal ABC implementation. This study concludes that although cost drivers can significantly enhance cost accuracy within ABC, their success depends heavily on the organization’s ability to design and adapt cost drivers to its specific operational conditions and strategic needs.
Just In Time dan Backflush Costing Sebagai Strategi Pengelolaan Biaya Pada Agile Supply Chain Asyifa, Adinda Putri; Choironi, Aribah Muthi; Sanditha, Fidia; Al Sya’ban, Massagar; Sulbahri, Rifani Akbar
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study explores the integration of Just-In-Time (JIT) and backflush costing as cost management strategies within agile supply chains. Employing a Hybrid Systematic Literature Review combining bibliometric analysis and thematic synthesis, eight peer-reviewed articles published between 2020 and 2026 were analyzed. The findings reveal that JIT effectively reduces inventory holding costs and eliminates non-value-added activities through a pull-based production system. Backflush costing complements JIT by simplifying cost recording procedures, improving reporting timeliness, and aligning accounting systems with lean production environments. In the context of agile supply chains, the integration of these two approaches enables companies to obtain more accurate and timely cost information, thereby supporting responsive decision-making. Digital technology serves as a critical enabler that synchronizes physical and information flows in real-time. The study concludes that effective cost management in dynamic business environments requires an integrated approach combining production systems, cost accounting, and digital infrastructure.
Is Activity-Based Management Still Relevant? A Systematic Literature Review of Its Survival in the Era of Digital Disruption Naghmantun Fadhilah; Jasmin Saidina; Nayla Syakirah Riyanti; Rifani Akbar Sulbahri
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Relevance of Activity-Based Management (ABM) amid accelerating digital disruption remains contested. This study aims to map the development trends of ABM, analyze factors influencing its sustainability, and identify integration patterns with digital technologies through a Systematic Literature Review (SLR) approach guided by the PRISMA protocol. A total of 309 articles were identified from Scopus, Web of Science, Google Scholar, and Science Direct, with 10 articles ultimately meeting the inclusion criteria for analysis. Grounded in Contingency Theory, findings reveal that ABM has not declined in relevance but continues to evolve adaptively alongside digital transformation. Key factors sustaining ABM adoption include technological complexity, environmental sustainability demands, shifting managerial accountant competencies, and the effectiveness of digital accounting systems. Furthermore, integration of ABM with artificial intelligence, big data analytics, and cognitive time-driven costing has opened new dimensions in cost management. This study concludes that ABM remains a strategically relevant framework, provided organizations proactively integrate it with digital capabilities to maximize its managerial value. Practically, organizations adopting ABM are advised to invest in digital infrastructure particularly AI-driven cost systems and ERP platforms to enhance real-time activity tracking, improve cost accuracy, and support more responsive strategic decision-making. These practical implications suggest that ABM adoption should be accompanied by organizational readiness in terms of digital competency, system integration, and managerial commitment to continuous adaptation.
IMPLEMENTASI TOTAL QUALITY MANAGEMENT DAN IMPLIKASINYA TERHADAP KINERJA ORGANISASI DAN KEPUASAN PELANGGAN: SYSTEMATIC LITERATURE REVIEW Rahma Aulia Fitriani; Kayla Ranatasya Rahmadania Putri; Aisyah Zahra Putri Ajie; Rifani Akbar Sulbahri
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9431

Abstract

Penelitian ini bertujuan mengidentifikasi dan menganalisis praktik implementasi Total Quality Management dalam meningkatkan kinerja organisasi dan kepuasan pelanggan di berbagai sektor industri melalui tinjauan literatur sistematis menggunakan metode PRISMA. Proses seleksi menghasilkan lima belas artikel berkualitas tinggi dari 309 artikel awal yang teridentifikasi melalui database Scopus, Web of Science, ProQuest, dan Google Scholar periode 2015-2025. Temuan menunjukkan bahwa praktik Total Quality Management memiliki korelasi positif signifikan dengan kinerja organisasi, dengan nilai koefisien berkisar 0,568 hingga 0,827 di berbagai sektor industri. Praktik perbaikan berkelanjutan, fokus pelanggan, keterlibatan karyawan, dan manajeme proses menjadi elemen fundamental yang paling konsisten diterapkan. Komitmen manajemen puncak, pemberdayaan karyawan, dan komunikasi efektif teridentifikasi sebagai faktor kritis kesuksesan, sedangkan resistensi terhadap perubahan menjadi hambatan utama implementasi. Integrasi Total Quality Management dengan sistem akuntansi manajerial menghasilkan mekanisme pengukuran kinerja komprehensif melalui pendekatan balanced scorecard dan quality costing yang memfasilitasi pengambilan keputusan strategis berbasis data. Penelitian ini memberikan kontribusi teoretis dalam memperkaya literatur akuntansi manajerial dan manajemen kualitas serta memberikan panduan praktis bagi organisasi dalam merancang strategi implementasi yang efektif dengan mempertimbangkan faktor kritis kesuksesan dan mengantisipasi hambatan potensial. Secara praktis, hasil penelitian ini mengimplementasikan bahwa suatu organisasi perlu mengintegrasikan elemen SDM dan sistem akuntansi secara sinergis untuk memitigasi adanya hambatan implementasi dan mengoptimalkan dampak TQM terhadap kinerja organisasi.
Determinasi Firm Value: Investigasi Pengaruh Dividend Payout Ratio, Debt-to-Equity Ratio, Investment Opportunity Set, dan Inflasi Nurhalimah; Rifani Akbar Sulbahri; Aida Rakhmawati
Jurnal Kompetitif Vol 13 No 2 (2024): Jurnal Kompetitif
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v13i2.997

Abstract

Abstract : The research to determine the contemporaneous, partially significant effects includes the subsequent factors on firm value in infrastructure companies: dividend payouat ratio, debt to equity ratio, investment opportunity set, dan inflasion. The research sample consists of the sixteen infrastructure companies that were listed on the IDX between 2019 and 2022. This study made use of secondary data that is available at http;//www.idx.co.id. Purposeful sampling was used as the sample technique. The variables of the study were computed using a computer and SPSS 25. According to the findings, the four variales dividend payout ratio, debt to equity ratio, investment opportunity set, and inflation—all concurrently had a substantial influence on the worth of the enterprise. The outcomes of a partial hypothesis test demonstrates that the firm vaue is significantly impacted by the debt to equity ratio and the investment opportunity set. Abstrak : Pengujian ini untuk mengetahui sejauh mana dividend payouat ratio, debt to equity ratio, investment opportunity set, dan inflasi secara signifikan, simultan, dan parsial mempengaruhi firm value pada perusahaan infrastruktur. 16 perusahaan infrastruktur yang terdaftar di BEI periode 2019-2022. Data sekunder dapat diakses di http://www.idx.co.id. Purposive sampling diaplikasikan sebagai teknik sampel. Variabel dalam penelitian ini dihitung dengan menggunakan komputer dan software SPSS 25. Temuan riset menunjukkan bahwa empat faktor yang secara bersamaan mempunyai dampak besar terhadap nilai perusahaan adalah dividend payout ratio, debt to equity ratio, investment opportunity set, dan inflasi. Temuan pengujian hipotesis secara parsial menunjukkan bahwa debt to equity ratio dan investment opportunity set mempunyai pengaruh terhadap nilai perusahaan, sedangkan dividend payout ratio dan Inflasi tidak mempunyai pengaruh terhadap firm value.
Faktor-Faktor yang Mempengaruh Penghindaran Pajak pada Perusahaan Sub Sektor Farmasi di BEI Dita Marisa Putri; Rifani Akbar Sulbahri; Herman Efrizal
Jurnal Kompetitif Vol 14 No 1 (2025): Jurnal Kompetitif
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v14i1.1271

Abstract

Penelitian ini bertujuan Untuk mengetahui pengaruh secara parsial dan secara simultan Ukuran Perusahaan, Profitabilitas, Kepemilikan Insttitudional Terhadap Penghindaran Pajak. Objek penelitian ini adalah perusahaan sub-sektor Farmasi di BEI. Adapun sampel penelitian ini adalah sebanyak 9 perusahaan yang diperoleh dengan metode purposive sampling pada sub sektor Farmasi yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan keuangannya tahun 2020 2023. Teknik analisis data dalam penelitian ini adalah Uji Statistik Deskriptif, Uji Asumsi Klasik, analisis Regresi Berganda dan Uji hipotesis. Varibel independen dalam penelitian ini berupa Ukuran perusahaan yang diukur dengan Ln Total aset, Profitabilitas yang diukur dengan ROA, Kepemilikan Institusional yang diukur dengan Inst Dan Variabel dependen dalam penelitian ini berupa paenghindaran pajak yang diukur dengan Cash Effective Tax Rate (CETR). Hasil analisis menunjukkan bahwa Ukuran Perusahaan Tidak berpengaruh terhadap penghindaran pajak namun Profitabilitas dan Kepemilikan Institusional Berpengaruh negatif terhadap penghindaran pajak.
Transformasi Digital dalam Bisnis Kopi: Studi Penerapan Sistem Informasi Akuntansi di Kedai Kopi Semangat Pagi Palembang Rifani Akbar Sulbahri; Muhammad Bahrul Ulum; Dolly Tanzil
Jurnal Kompetitif Vol 14 No 2 (2025): Jurnal Kompetitif
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v14i2.1685

Abstract

Abstract : This study analyzes the implementation of the Accounting Information System (AIS) at Semangat Pagi Coffee Shop in Palembang. The findings show that the implementation of AIS significantly improved operational efficiency by reducing the time required to prepare financial reports from over 4 hours to just 1 hour. In addition, the financial reports generated are more accurate and timely compared to the manual system. Other benefits include the reduction of errors in record-keeping and improved financial control through real-time access to cash flow reports.However, the implementation of AIS faces challenges, such as the limited technological knowledge of staff, initial investment costs, and infrastructure limitations, especially the unstable internet connection. Nevertheless, staff training and improved technological infrastructure can help overcome these obstacles. Overall, the implementation of AIS has a positive impact on efficiency, financial transparency, and the sustainability of small businesses, contributing to better financial management in the future. Abstrak : Penelitian ini menganalisis penerapan Sistem Informasi Akuntansi (SIA) di Kedai Kopi Semangat Pagi, Palembang. Temuan menunjukkan bahwa SIA berhasil meningkatkan efisiensi operasional dengan mengurangi waktu penyusunan laporan keuangan dari lebih 4 jam menjadi 1 jam. Selain itu, laporan keuangan yang dihasilkan lebih akurasi dan tepat waktu dibandingkan dengan sistem manual. Manfaat lainnya termasuk pengurangan kesalahan dalam pencatatan dan peningkatan pengendalian keuangan melalui akses real-time terhadap laporan arus kas. Namun, penerapan SIA menghadapi tantangan seperti keterbatasan pengetahuan teknologi staf, biaya investasi awal, dan keterbatasan infrastruktur, terutama koneksi internet yang tidak stabil. Meskipun demikian, pelatihan staf dan peningkatan infrastruktur teknologi dapat mengatasi kendala tersebut. Secara keseluruhan, penerapan SIA memberikan dampak positif bagi efisiensi, transparansi keuangan, dan kelangsungan usaha kecil, yang berkontribusi pada pengelolaan keuangan yang lebih baik di masa depan.
Analisis Perbandingan Profitabilitas Produk Melalui Activity-Based Costing Dan Metode Tradisional: Systematic Literature Review Ilham, Muhammad Ilham Rezki Wijaya; Riko, Mudriko Ahyulindo; Andhara, Andhara Az Zahra; Indri, Indri Natalia; Rifani, Rifani Akbar Sulbahri
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.505

Abstract

The current business competition demands that all business actors be able to determine the total costs that the Company will incur to produce or even obtain goods or services that can be sold within a certain period. The process of determining production costs is a crucial factor because this process will affect the company's profitability. Calculation efforts using various accounting methods can be employed to determine the accurate calculation of production costs, such as the Traditional method and also the Activity-Based Costing (ABC) method. Although these two methods are often discussed, there is still limited research that systematically summarizes the comparison of these two methods, especially those reviewing aspects of effectiveness as well as the accuracy of overall production cost calculation. Therefore, through a Systematic Literature Review approach following the PRISMA protocol, this study aims to analyze the effectiveness of the Activity-Based Costing (ABC) method in providing more accurate cost information compared to traditional methods, as well as its impact on improving product profitability. The study results show that the ABC method is able to minimize cost distortions (undercosting and overcosting) by using cost drivers that align with activities, with one piece of literature noting an increase in cost calculation accuracy of up to 12–25%. The literature review results demonstrate that the accuracy of the Cost of Goods Manufactured (COGM) directly contributes to profitability through the determination of more competitive selling prices and more precise strategic decision-making for the company. These findings are expected to serve as a reference and guide in managing production costs more transparently and effectively to increase profits.
Co-Authors Afriyadi Cahyadi, Afriyadi Aida Rakhmawati Aisyah Zahra Putri Ajie Al Sya’ban, Massagar Alghifari Mahdi Igamo Andhara, Andhara Az Zahra Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Aryani, Dwi Septa Asyifa, Adinda Putri Aulia , Suci Carissa, Zhafirah Thalia Choironi, Aribah Muthi Deprianti, Gita Dita Marisa Putri Dolly Tanzil Fachrurazi Febriyanti, Melda Febriyanti Fiona Widyasari Firmansyah Arifin, Firmansyah Fuadah, Lukluk Gumulya Sonny Marcel Kusuma Gumulya Sonny Marcel Kusuma Herman Efrizal Ilham, Muhammad Ilham Rezki Wijaya Indah Permata Sari Indri, Indri Natalia Jasmin Saidina Karolin Adhisty Kayla Ranatasya Rahmadania Putri Koefrowi Koefrowi Lestari, Luffi Luk luk Fuadah Martha Rianty Maulana, Andriano Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Muhammad Bahrul Ulum Muhammad Hidayat Mulyani Susanti Naghmantun Fadhilah Nayla Syakirah Riyanti Nur Effen Nurarfani, Hanin Muthi'ah Nurhalimah Padriyansyah Padriyansyah Padriyansyah Pambudi, Bagas Aditya Pratama Putra, Dimas Putra, Dimas Pratama Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Rahma Aulia Fitriani Rahmawati, Siti Mei Riko, Mudriko Ahyulindo Sa'adah Sidiq Sa'adah Sidiq Saggaf, Abdullah Saggaf, Abdullah Sanditha, Fidia Seftiani, Lisa Siregar, Muhammad Ichsan Siti Sarahdeaz Fazzaura Putri Sri Hartati Susanti, Mulyani Syamsu Rijal Syariah, Mona Asifa Yessi Nelissma Fitri Yulia Saftiana Yulia Saftiana Yuni Adinda Putri Yuni Adinda Putri Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati Zahra, Nabilah Amalia