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All Journal Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam SWARNA Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis Journal of Artificial Intelligence and Development SWARNA: Jurnal Pengabdian Kepada Masyarakat
Edy Susanto
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PERAN ZAKAT PRODUKTIF DALAM MENINGKATKAN PENDAPATAN MUSTAHIK DI INDONESIA Ramli Semmawi; Asri Ady Bakri; Edy Susanto; Ummu Kalsum; Imron Natsir
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13335

Abstract

Abstrak Zakat produktif menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk buku, jurnal dan laporan dengan menggunakan pendakatan kualitatif dan deduktif. Temuan penelitian ini bahwa peran zakat produktif dalam meningkatkan pendapatan mustahik sangat efektif. Karena dengan adanya zakat produktif dapat membantu para mustahik dalam pembangunan usaha, penambahan modal, pengembangan usaha dan lain-lain. Hal tersebut dapat meningkatkan pendapatan para mustahik, sehingga dapat memenuhi kebutuhan hidupnya sehari-hari. Karena tujuan dari zakat produktif ini adalah untuk mengubah para mustahik menjadi muzakki. Dengan hal ini, maka kemiskinan di Indonesia dapat terselesaikan. Kata Kunci: Zakat Produktif, Meningkatkan Pendapatan, Mustahik
EDUKASI INVESTASI CERDAS DAN MANAJEMEN RISIKO KEUANGAN BAGI GENERASI MILENIAL DAN GEN Z Alfiana Alfiana; Indra Krishernawan; Abdul Malik Hasyim; Muhammad Azizi; Edy Susanto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58698

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman generasi Milenial dan Generasi Z mengenai investasi cerdas dan manajemen risiko keuangan sebagai upaya meningkatkan literasi keuangan masyarakat. Perkembangan teknologi digital telah memberikan kemudahan akses terhadap berbagai informasi dan instrumen investasi, namun di sisi lain juga menimbulkan tantangan berupa rendahnya kemampuan masyarakat dalam memahami risiko investasi dan mengambil keputusan keuangan yang tepat. Sasaran kegiatan ini adalah generasi Milenial dan Generasi Z yang terdiri atas pelajar, mahasiswa, dan masyarakat usia produktif. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui beberapa tahapan, yaitu identifikasi kebutuhan, pelaksanaan edukasi, pendampingan praktik, dan evaluasi. Materi yang diberikan meliputi literasi keuangan, investasi cerdas, pengelolaan keuangan pribadi, dan manajemen risiko keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep investasi, pentingnya perencanaan keuangan, dana darurat, profil risiko, dan strategi diversifikasi investasi. Selain itu, peserta menunjukkan perubahan pola pikir dalam pengambilan keputusan keuangan yang lebih rasional dan terukur. Kegiatan ini diharapkan dapat meningkatkan kemampuan masyarakat dalam mengelola keuangan secara bijaksana dan mempersiapkan kondisi finansial yang lebih baik di masa depan.
Financial Accounting Transformation in the Digital Era: Challenges and Opportunities for the Accounting Profession Ummu Kalsum; Tenriwaru Tenriwaru; Edy Susanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6335

Abstract

Purpose: This study examines how digital transformation reshapes financial accounting practices and influences the role of the accounting profession in implementing Standar Akuntansi Keuangan (SAK) in the digital era. Research Methodology: This study employs an exploratory qualitative approach using semi-structured interviews with eight informants, consisting of accounting educators and external auditors in Makassar, Indonesia. Participants were selected through purposive sampling based on their experience with digital accounting systems. Data were analyzed using thematic analysis to identify patterns related to role changes, challenges, and opportunities in SAK implementation. Results: The findings indicate that digital transformation does not change the substantive principles of SAK but significantly alters the mechanisms through which these standards are implemented. Financial reporting processes are increasingly integrated within digital accounting systems that automate transaction recording and enable real-time financial reporting. Consequently, the role of accountants has shifted from traditional administrative record keepers to more analytical and strategic professionals responsible for evaluating accounting systems and ensuring compliance with accounting standards. Conclusions: Digital transformation reflects an institutional adaptation process in which technological change reshapes accounting practices without replacing existing regulatory frameworks. Limitations: This study is limited by its small sample size and regional focus. Contributions: This study contributes to the literature by integrating institutional theory with digital accounting transformation and explaining how regulatory, normative, and cognitive factors influence SAK implementation.
Auditing Climate-Related Risk: Challenges to Auditor Independence and Professional Skepticism Edy Susanto; Tenriwaru Tenriwaru; Ummu Kalsum
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6350

Abstract

Purpose: This study examines how climate-related risk is identified and assessed in financial statement audits and analyzes its implications for auditor independence and professional skepticism within a risk-based auditing framework in regional Public Accounting Firms in Indonesia. Methodology: This qualitative exploratory study was conducted through semi-structured interviews with four auditors from regional Public Accounting Firms in Makassar, Indonesia, each with a minimum of three years of audit experience. Document analyses of International Standard on Auditing (ISA) 200, ISA 315, and ISA 540 complemented the interviews. Thematic analysis was employed to identify recurring patterns in risk assessment, professional judgements, and responses to climate-related uncertainty. Results: The findings reveal three dominant themes: (1) climate-related risk is primarily incorporated into the entity-level risk assessment stage; (2) its classification as a material misstatement risk remains inconsistent; and (3) climate-related accounting estimates significantly increase reliance on management assumptions, thereby intensifying challenges to auditor independence and professional skepticism. The integration of climate risk remains largely principle-based and dependent on judgment rather than on structured technical guidance. Conclusions: This study demonstrates that climate-related risk reshapes inherent risk assessment and expands the behavioral dimensions of auditing practice in regional contexts. The findings highlight the need for more operational guidance to support the consistent integration of climate considerations within risk-based auditing. Limitations: This study is limited to a small sample of regional auditors and relies on qualitative perceptions. Contributions: This research contributes to auditing literature by empirically illustrating how climate-related risk affects professional judgment, independence, and skepticism in emerging regional audit environments.
Internalisasi Nilai Budaya Sipakatau dalam Akuntansi Pertanggungjawaban Sosial Asriani Junaid; Edy Susanto; Muh. Arif; Muhammad Syafi'i A. Basalamah; Darwis Said
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2606

Abstract

Businesses play a significant role in addressing current environmental issues. Corporate Social Responsibility (CSR) represents a company’s commitment to economic (profit), social (people), and environmental (planet) principles. This study examines the implementation of social accountability accounting based on sipakatau values and CSR practices at PT Semen Bosowa Maros. Sipakatau, a core value of Bugis culture, emphasizes respect and recognition of others. As a societal norm, sipakatau serves as a behavioral guide, including in business practices. This study uses a qualitative method with an ethnomethodology approach, involving interviews, observations, and documentation. The findings reveal that sipakatau values are reflected in consultations (mappatabe) with local communities before making decisions that could impact their social and environmental systems. CSR practices at PT Semen Bosowa Maros not only benefit the company but also contribute to the sustainability of community life. CSR rooted in sipakatau fosters synergy between businesses, communities, and the environment. Support from both internal and external stakeholders is crucial for a company’s legitimacy. Therefore, sipakatau values are highly relevant and should be integrated as guiding principles in corporate social responsibility initiatives.
Pengaruh Audit Tenure, Rotasi Audit dan komite Audit Terhadap Kualitas Audit Terhadap Kualitas Audit Pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Nurul Hasanah Hamid; Hajering; Edy Susanto
Center of Economic Students Journal Vol. 9 No. 2 (2026): April - Juni (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/car62z29

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Audit Tenure, Rotasi Audit, dan Komite Audit Terhadap Kualitas Audit Pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024. Jenis penelitian yang digunakan adalah penelitian dengan metode kuantitatif dengan menggunakan data sekunder dengan jumlah populasi 131 perusahaan. Pemilihan sampel menggunakan metode purposive sampling sehingga didapatkan sebanyak 102 perusahaan yang ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan analisis regresi logistik dengan menggunakan software SPSS. Hasil penelitian ini menunjukkan Audit Tenure tidak berpengaruh signifikan terhadap Kualitas Audit, Rotasi Audit berpengaruh negatif dan signifikan terhadap Kualitas Audit, dan Komite Audit berpengaruh positif dan signifikan terhadap Kualitas Audit.
Peran Literasi Pajak dalam Membentuk Moral Pajak Mahasiswa Riza Amalia Rifani; Ulfah Laila Nisrina; Edy susanto; Kirana Ikhtiari
Center of Economic Students Journal Vol. 9 No. 1 (2026): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/rd044d04

Abstract

Tax morale di kalangan mahasiswa berperan penting dalam kepatuhan perpajakan, sebab mereka merupakan calon wajib pajak. Tujuan utama penelitian ini adalah untuk mengetahui bagaimana literasi perpajakan berpengaruh terhadap tax morale terutama pada kalangan mahasiswa di Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada. Dengan pemilihan responden menggunakan purposive sampling, sebanyak 36 mahasiswa dipilih sebagai sampel. Teknik dalam penelitian ini menggunakan pendekatan regresi linier sederhana. Hasil penelitian menyatakan bahwa literasi perpajakan berpengaruh terhadap tax morale mahasiswa dengan nilai koefisiensi korelasi sebesar 0,683 yang berarti adanya pengaruh yang kuat dari pengaruh literasi dengan nilai signifikasi 0,01 (< 0,05)
Pengaruh Likuiditas, Profitabilitas, dan Rasio Pasar Terhadap Harga Saham yang Terdaftar di Bursa Efek Indonesia : Studi Kasus Perusahaan Indeks Saham LQ45 Nur Aifa; Syamsu Alam; Edy Susanto
Center of Economic Students Journal Vol. 8 No. 3 (2025): July-September (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/11tqa878

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, profitabilitas, dan rasio pasar terhadap harga saham yang terdaftar di Bursa Efek Indonesia (Studi Kasus Perusahaan Indeks Saham LQ45) dengan waktu pelaksanaan penelitian berlangsung selama 2 bulan yaitu pada bulan November sampai dengan bulan Desember 2024. Populasi dalam penelitian ini meliputi seluruh perusahaan yang terdaftar di LQ45 di Bursa Efek Indonesia (BEI) sedangkan dalam pemilihan sampel peneliti menetapkan beberapa kriteria sehingga jumlah sampel dalam penelitian ini berjumlah 11 perusahaan dengan masa waktu periode laporan keuangan perusahaan selama 3 tahun, berdasarkan hal ini maka jumlah sampel dalam penelitian ini berjumlah 33 sampel. Penelitian ini menggunakan data sekunder dengan cara melakukan pengambilan data secara langsung di website Bursa Efek Indonesia. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: 1). Current ratio berpengaruh positif dan signifikan terhadap harga saham. 2). Return on equity berpengaruh positif dan signifikan terhadap harga saham dan 3). Earning per share berpengaruh positif dan signifikan terhadap harga saham.
AI-Supported Management through Leveraging Artificial Intelligence for Effective Decision Making Loso Judijanto; Asfahani Asfahani; Asri Ady Bakri; Edy Susanto; Ummu Kulsum
Journal of Artificial Intelligence and Development Vol. 4 No. 1 (2025): Journal of Artificial Intelligence and Development
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jaid.v4i1.341

Abstract

This study explores integrating artificial intelligence (AI) technology in management practices to improve decision-making effectiveness. This research investigates how AI-powered management systems leverage machine learning, predictive analysis, and scenario modeling to provide real-time data insights and optimize resource allocation. This research uses the Systematic Literature Review (SLR) methodology to analyze existing studies and theoretical frameworks related to AI in management. The research results reveal that AI technology contributes significantly to strategic agility, operational efficiency, and risk assessment, ultimately resulting in better decision outcomes. The study concludes that organizations must invest in talent development, ethical considerations, and cybersecurity measures to fully exploit AI's potential for effective decision-making in today's dynamic business landscape.
Co-Authors Achmad Abdul Azis Alfiana Andi Auf Aswar Asfahani Asfahani Asri Ady Bakri Asri Ady Bakri Darwis Said, Darwis Dhety Chusumastuti Eko Sudarmanto Erawati Kartika Feny Fidyah Hajering Hasyim, Abdul Malik I Wayan Sugianta Nirawana Imron Natsir Indra Krishernawan Junaid, Asriani Kirana Ikhtiari Laksono Trisnantoro Legito . Loso Judijanto Mirza Anindya Pangestika Muh. Arif Muhammad Arsyad Muhammad Azizi Muhammad Reza Ramdani Muhammad Syafi'i A. Basalamah Nur Aifa Nurul Hasanah Hamid Nurwahyuni Nurwahyuni Ramli Semmawi Riza Amalia Rifani Rizkyah Herawaty Sartina R Male St. Sukmawati S St. Sukmawati S. Subhan Subhan Syamsu Alam Syamsu Rijal Tenriwaru Tenriwaru Trinandari Prasetyo Nugrahanti Ulfah Laila Nisrina Ummu Kalsum Ummu Kalsum Ummu Kulsum Waode Amalia