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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Lentera Pengabdian Akuntansi: Jurnal Riset Ilmu Akuntansi Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera
Ahmad Bukhori Muslim
Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Digitalisasi Pencatatan Keuangan dan Perpajakan bagi UMKM Kabupaten Bekasi melalui Pelatihan Berbasis Praktik Agus Fuadi; Sindik Widati; Ahmad Bukhori Muslim; Amelia Anggraeni
Lentera Pengabdian Vol. 4 No. 02 (2026): April 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i02.1351

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah di Kabupaten Bekasi masih menghadapi berbagai kendala dalam pengelolaan keuangan dan perpajakan, terutama terkait pencatatan transaksi yang belum terstruktur dan masih dilakukan secara manual. Kondisi tersebut menyebabkan rendahnya kualitas laporan keuangan, keterbatasan dalam pengambilan keputusan usaha, serta kurang optimalnya pemenuhan kewajiban perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha dalam melakukan pencatatan keuangan dan pengelolaan perpajakan berbasis digital guna mendukung peningkatan kinerja usaha. Kegiatan dilaksanakan di Universitas Pelita Bangsa pada tanggal 13 Maret 2026 dengan melibatkan 21 pelaku Usaha Mikro, Kecil, dan Menengah Kabupaten Bekasi. Metode yang digunakan meliputi sosialisasi, pelatihan, praktik penggunaan aplikasi pencatatan keuangan digital, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pencatatan transaksi, penyusunan laporan keuangan, penggunaan aplikasi digital, dan pengelolaan perpajakan. Peserta juga mampu mengimplementasikan sistem pencatatan keuangan digital secara mandiri sehingga proses pengelolaan keuangan menjadi lebih sistematis dan efisien. Kegiatan ini membuktikan bahwa pemanfaatan teknologi digital dapat menjadi solusi yang efektif dalam meningkatkan kapasitas manajerial pelaku usaha. Dengan demikian, digitalisasi pencatatan keuangan dan perpajakan mampu mendukung peningkatan kualitas pengelolaan usaha serta mendorong daya saing Usaha Mikro, Kecil, dan Menengah secara berkelanjutan.
Penguatan Literasi dan Kepatuhan Pajak UMKM melalui Pelatihan Berbasis Praktik sesuai Kebijakan Fiskal Terbaru Tahun 2025 Benny Oktaviano; Ahmad Bukhori Muslim; Muhammad Novan
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 10 (2025): Oktober 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i10.1145

Abstract

Kegiatan pengabdian masyarakat berjudul Penguatan Literasi dan Kepatuhan Pajak UMKM melalui Pelatihan Berbasis Praktik sesuai Kebijakan Fiskal Terbaru Tahun 2025 bertujuan untuk meningkatkan literasi perpajakan dan kepatuhan pajak bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bekasi. Kegiatan ini dilaksanakan melalui pelatihan partisipatif yang melibatkan sepuluh peserta UMKM, satu dosen ketua, satu dosen anggota, dan satu mahasiswa pendamping. Metode yang digunakan meliputi penyampaian konsep, simulasi perhitungan, serta praktik pelaporan pajak melalui aplikasi digital seperti e-Billing, e-Filing, dan LAMIKRO. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 34% terhadap penghitungan pajak final, serta perubahan perilaku administratif menuju pelaporan pajak mandiri. Kegiatan ini juga memunculkan kesadaran sosial baru terhadap pentingnya kepatuhan pajak dan munculnya pemimpin lokal (local leader) sebagai penggerak komunitas. Program ini membuktikan bahwa pendekatan pelatihan berbasis praktik efektif dalam membangun kesadaran fiskal dan transformasi digital bagi pelaku UMKM.
Penguatan Literasi Akuntansi Digital UMKM melalui Program Migrasi Pencatatan Keuangan Ahmad Bukhori Muslim; Neng Asiah; Iqbal Tri Utomo
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 11 (2025): November 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i11.1148

Abstract

Program pengabdian masyarakat berjudul Penguatan Literasi Akuntansi Digital UMKM melalui Program Migrasi Pencatatan Keuangan bertujuan untuk meningkatkan literasi keuangan dan kemampuan digital pelaku usaha mikro, kecil, dan menengah (UMKM) melalui kegiatan pelatihan dan pendampingan terstruktur. Kegiatan dilaksanakan dengan pendekatan partisipatif berbasis komunitas yang terdiri atas empat tahap, yaitu asesmen, pelatihan, implementasi, dan evaluasi. Pengumpulan data dilakukan melalui observasi, wawancara, serta pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan kemampuan akuntansi dan digitalisasi pencatatan sebesar 40% setelah dilakukan pelatihan dan pendampingan. Peserta mampu mencatat transaksi secara lebih akurat, memisahkan keuangan pribadi dan usaha, serta menyusun laporan keuangan digital sederhana. Secara sosial, kegiatan ini mendorong perubahan perilaku keuangan menuju transparansi dan akuntabilitas, serta terbentuknya komunitas belajar digital di kalangan UMKM. Program ini membuktikan bahwa pendampingan bertahap dengan metode praktik langsung efektif dalam mendukung transformasi digital dan memperkuat keberlanjutan usaha UMKM di era ekonomi digital.
Debt Maturity and Financial Report Quality: A Dual Approach to Enhancing Investment Efficiency Vista Yulianti; Sindik Widati; Ahmad Bukhori Muslim
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2790

Abstract

This study examines the impact of Financial Report Quality (FRQ) on Investment Efficiency (IE), with Debt Maturity (DM) as a moderating variable. High-quality financial reporting is expected to reduce information asymmetry and support optimal investment decisions, while the structure of debt maturity may strengthen or weaken this relationship. The research uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2024. The sample is selected using purposive sampling, resulting in a final set of firms that meet the criteria for analysis. Variables are measured using established proxies, and the data is analyzed with Partial Least Squares (PLS) to test measurement validity, reliability, and structural relationships. Results indicate that FRQ significantly enhances IE, and DM plays a moderating role in strengthening this relationship. The findings provide practical implications for corporate managers in structuring financial reporting and debt maturity to achieve better investment efficiency. This research also contributes to the literature by integrating FRQ and DM within the investment efficiency framework.
Does Size Matter? Examining the Role of Firm Size in the Relationship Between Previous Audit Opinions and Going Concern Audit Quality Edi Triwibowo; Ahmad Bukhori Muslim; Altaf Agil Aditya Putra
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3118

Abstract

This study investigates the influence of company size, solvency, and profitability on going-concern audit opinions and examines the moderating role of audit firm size. Data from 72 firm-year observations of manufacturing companies listed on the Indonesia Stock Exchange (2022–2024) were analyzed using logistic regression. The results show that company size has a significant negative effect on going-concern audit opinions, while solvency and profitability do not have significant direct effects. However, audit firm size significantly strengthens the relationship between profitability, solvency, and company size with going-concern opinions. The findings confirm that auditors’ judgments are influenced not only by financial performance but also by auditor capacity and independence. This study contributes to the audit quality literature by integrating firm-specific and auditor-specific determinants of going-concern evaluations in emerging markets.
Audit Opinions and Auditor Switching under Management Change Benny Oktaviano; Ahmad Bukhori Muslim
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i02.3151

Abstract

This study investigates how audit opinions affect auditor switching and management change in listed companies using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Unfavorable or modified audit opinions often create management dissatisfaction, potentially driving decisions to replace auditors or restructure leadership. Using firm data analyzed through bootstrapping for path significance, the findings reveal that audit opinion positively and significantly influences auditor switching (β = 0.215; p = 0.012) and negatively affects management change (β = −0.134; p = 0.037). In contrast, auditor switching shows a positive and significant relationship with management change (β = 0.289; p = 0.000). These results highlight that audit opinions are a key determinant of organizational shifts, directly and indirectly shaping managerial and auditor transitions. The findings underscore the importance of transparent reporting in maintaining organizational stability.
Sosialisasi Perpajakan dan Pendampingan UMKM sebagai Upaya Meningkatkan Kesadaran Membayar Pajak bagi UMKM Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari; Kuwat Riyanto; Aji Saputra
Jurnal Pelita Pengabdian Vol. 2 No. 1 (2024): Januari 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i1.3131

Abstract

Tujuan yang diharapkan dari pengabdian masyarakat ini ialah UMKM mampu memahami tentang dasar dan peraturan perpajakan pada UMKM agar pelaku usaha UMKM mampu memenuhi kewajiban perpajakannya. Atas dasar permasalahan yang terjadi pada mitra maka program PKM ini perlu dilakukan dengan memberikan sosialisasi tentang adanya PP No 23 tahun 2018 bagi UMKM yang memiliki Omzet di bawah Rp 4,8 miliar dalam setahun dengan Tarif 0,5% dan hanya berlaku selama 7 (tujuh) tahun untuk Orang Pribadi dan 3 tahun Untuk UMKM badan. Metode yang digunakan adalah diskusi dan ceramah. Kegiatan pengabdian yang dilakukan Tim PKM ini dengan metode ceramah dan diskusi telah mampu menambah wawasan, Motivasi dan pemahaman mengenai PPh Final UMKM kedepannya. Berdasarkan kegiatan yang telah dilaksanakan, UMKM Binaan memperoleh hasil berupa NPWP bagi UMKM dan orang pribadi, tata cara pembayaran serta pelaporan pajak secara online. Kegiatan pengabdian ini harus dilakukan secara konsisten setiap tahun agar meningkatkan kesadaran dan kepatuhan UMKM.
SAK EMKM-Based Accounting Training to Improve MSME Financial Reporting and Tax Awareness Sindik Widati; Ahmad Bukhori Muslim; Benny Oktaviano; Dwi Rahmania
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1389

Abstract

Limited financial reporting skills and insufficient understanding of tax obligations remain major challenges affecting business governance and tax compliance among micro, small, and medium enterprises. This community service program aimed to improve participants' knowledge and skills in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities and to enhance their understanding of taxation. The program was conducted at Universitas Pelita Bangsa on May 8, 2026, involving 14 micro, small, and medium enterprise owners from Bekasi Regency. The implementation methods included socialization, training sessions, hands-on financial reporting practices, application of simple financial recording technology, mentoring, and evaluation activities. The results demonstrated an improvement in participants' understanding of transaction recording, income statement preparation, statement of financial position preparation, and tax obligations. Most participants were able to prepare simple financial statements and gained awareness of the importance of separating personal and business finances. In addition, participants showed increased awareness of tax compliance as an essential component of sound business governance. The program indicates that structured training and mentoring can effectively strengthen financial management competencies and support improved tax compliance among micro, small, and medium enterprises.
Cracking the Earnings Code: What Drives Market Reactions? Dian Sulistyorini Wulandari; Edi Triwibowo; Ahmad Bukhori Muslim
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3238

Abstract

This study examines investor reactions to earnings announcements by analyzing the influence of company size, leverage, and inter-period tax allocation on the Earnings Response Coefficient (ERC) in manufacturing firms within Indonesia’s food and beverage sub-sector. The research is motivated by the importance of understanding factors that affect market responses to accounting earnings, particularly in emerging markets where information asymmetry and differences in accounting practices may shape investor perceptions. The primary objective of this study is to determine whether firm characteristics and inter-period tax allocation influence ERC. A quantitative research approach was employed using panel data obtained from companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data were analyzed using panel least squares regression. The findings reveal that company size, leverage, and inter-period tax allocation do not have a statistically significant effect on ERC. In addition, inter-period tax allocation does not moderate the relationship between firm characteristics and investor responses to earnings announcements. These results imply that investors may place greater emphasis on earnings quality, transparency, and disclosure credibility rather than on conventional firm attributes or tax-related accounting adjustments. The study contributes to the literature by providing empirical evidence regarding the limited role of firm characteristics and tax allocation in explaining earnings informativeness within emerging capital markets.
Co-Authors Adibah Adibah Agus Fuadi Aji Saputra Altaf Agil Aditya Putra Amelia Anggraeni A’zzah Fadillah Benny Oktaviano Dian Sulistyorini Wulandari Dwi Rahmania Edi Triwibowo Erlina Djatnicka Erlina W Djatnicka Erman Firmansyah Farah Aulia Masduki Immanuel Setyawan Silitonga Iqbal Tri Utomo Kuwat Riyanto Maulina Dyah Permatasari Muhammad Novan Neng Asiah Nengzih Nengzih Novi Akmal Yani Sesri Sellina Sindik Widati Sinta Angeliya Vista Yulianti