Article Per Year (5 Year)
p-Index From 2021 - 2026
2.217
P-Index
This Author published in this journals
All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Social Service and Research PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Journal Of World Science Jurnal Akuntansi dan Ekonomi Bisnis Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Sustainable Community Service International Journal of Social Science and Community Service Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Febrian Kwarto
Universitas Mercu Buana
Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
THE INFLUENCE OF TAX INCENTIVES, TAX RATE CHANGES, AND THE NIK-NPWP CONSOLIDATION PROGRAM ON THE COMPLIANCE OF MSME TAXPAYERS (A Study on MSME Actors in BSD City Modern Market) Lobo, Reginaldus Elfridus; Kwarto, Febrian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1306

Abstract

Tax is an essential source of state revenue, but the level of tax compliance, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector, is still relatively low. This study aims to evaluate the effect of tax incentives, changes in tax rates, and the NIK-NPWP matching program on MSME taxpayer compliance in the BSD City Modern Market. Using a quantitative approach, this study involved 90 respondents from a total population of 846 MSMEs, with an accidental sampling technique. Data were analyzed using multiple linear regression through the SPSS 29.0 for Windows program. The findings of the study indicate that tax incentives, changes in tax rates, and the NIK-NPWP matching program have a positive and significant effect on the level of MSME taxpayer compliance in the BSD City Modern Market.
TAX LEARNING IN THE DIGITAL ERA: EFFECTIVENESS AND CHALLENGES AT MERCU BUANA UNIVERSITY Dewi, Anisa Millenia; Kwarto, Febrian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1407

Abstract

Fast digitalized learning has resulted in greater embrace of online learning in higher education systems, even on complex topics like taxation. This change implies the need for the assessment of the impact and hurdles facing internet based tax education. This study aims to evaluate the effectiveness of online tax learning in the context of higher education. The research method used is quasi-qualitative, involving participants enrolled in an online tax course. The analysis technique employed is Creswell's spiral analysis. The findings indicate that online tax learning offers students flexibility in access and scheduling, enhances engagement, and provides advantages in the application of technology. However, challenges such as difficulties in accessing technology and a lack of direct interaction may impact the effectiveness of learning. The implications of this study provide insights for the development of further learning strategies and curriculum updates that support the effectiveness of online tax education in higher education institutions.
DOXA ETIK KESENJANGAN PERSONALIA HABITUS MAHASISWA AKUNTANSI Alfia, Yulis Diana; Kwarto, Febrian
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 12 No. 2 (2023): Volume 12 Nomor 02 (Oktober 2023)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v12i2.5136

Abstract

Penelitian ini bertujuan untuk mengeksplorasi doxa kesenjangan personalia dalam habitus mahasiswa penempuh Mata Kuliah Etika Bisnis dan Profesi. Strukturalis Generatif Freirien digunakan sebagai basis eksplorasi metodologis dengan menggunakan metode Freirien Coding Analysis. Strukturalisme generatif Bourdieu merupakan grand theory yang bersifat generik yang merekonsiliasi dualism dalam pandangan keilmuan modern yang single vision. Perspektif sosiologi Bourdieu mempelajari hubungan struktur – agen dan mengakomodasi bagaimana sistem kekuasaan kapital berinteraksi dengan kemampuan agen untuk berdiam sekaligus melepaskan diri dari doxa habitus dalam field. Sehingga, pola Freirien merupakan pola pedagogis yang tepat dalam mengeksplorasi doxa dalam kerangka pendidikan dialogis, yang tujuan utamanya adalah untuk memahami dan selanjutnya membebaskan habitus dari doxa sistem kuasa kapital yang disharmoni. Berdasarkan Freirien Coding Analysis, ditemukan dua doxa etik habitus, yaitu The beauty of capital domination dan the power of knowledge reification. Dua aspek kesadaran (doxa) yang dimiliki habitus ini memiliki potensi yang dapat mendorong terjadinya kesenjangan (personalia). Melalui pemahaman ini, diharapkan pendidik dapat menemukan point kritis yang diperlukan untuk melakukan perubahan, dimana perubahan pada hal dasar sangat diperlukan. Pendidikan akuntansi sudah seharusnya memiliki peran yang mengorientasikan proses edukasi pedagogis pada terjadinya perubahan (agent of change) dan kemaslahatan sosial. Proses pendidikan harus berorientasi pada kepentingan sosial dan berorientasi pada longlife education.
THE INFLUENCE OF CAPITAL STRUCTURE, PROFITABILITY, AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE (An Empirical Study on Consumer Goods Companies Listed on the Stock Exchanges of ASEAN Countries) Wahyudi, Diki; Kwarto, Febrian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1425

Abstract

The ASEAN region is experiencing economic growth due to increased business activities. The consumer goods sector is important for growth in local and international markets. Companies in this sector face financial challenges such as managing capital and income tax. Corporate income tax can affect overall financial performance.  Governments depend on corporate income taxes to fund public goods. It is important for businesses and policymakers to understand what factors affect the amount of corporate taxes owed. Capital structure, profitability, and operational costs can impact tax liabilities and the financial stability of firms in competitive markets. The main goal of this study is to analyze the impact of capital structure, profitability, and operational costs on the level of corporate income tax payable. A quantitative approach is utilized, with information gathered from businesses listed on the ASEAN stock exchanges over a five-year period. The sample selection process involved purposive sampling, resulting in the inclusion of 50 companies and 250 data sets. The examination of the information requires the use of statistical techniques, traditional assumption checks, and testing of hypotheses. The study aims to shed light on the relationship between capital structure, profitability, operational costs, and corporate tax obligations within the ASEAN region.
Reviewing Accountability and Transparency Practices of Campaign Fund Financial Reporting Nita, Nita; Kwarto, Febrian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1465

Abstract

This study reviews and assesses accountability practices in campaign fund financial reports. In addition, this study also aims to analyze the level of compliance of political parties and legislative candidates in the transparency of campaign fund disclosure according to the applicable reporting standards according to the general election commission. Research subjects include party members, candidates, accounting experts, and the public. Data were collected through surveys, interviews, and documentation, analyzed using qualitative methods. The findings reveal six themes indicating that political parties view accountability as a tool for performance measurement, financial balance verification, and evidence of compliance. Campaign fund management also acts as a communication bridge between candidates, parties, and stakeholders, fulfilling accountability responsibilities to the government, which provides KPU-permitted contributions. Additionally, transparency in campaign fund reporting reflects compliance with election commission standards, which influences the commission's assessment of candidates' responsibilities, ensuring campaign funds are reported separately and accurately per regulatory requirements.
AMBIGUITY IN THE MANAGEMENT OF ZAKAT FUNDS IN ISLAMIC BANKING BASED ON MAQASHID SHARIA AND SUSTAINABLE DEVELOPMENT GOALS (A PHENOMENOLOGICAL STUDY OF ZAKAT FUND MANAGEMENT AT BANK SYARIAH INDONESIA) Ratulaah, Gita Ariesta Putri; Kwarto, Febrian
International Journal of Social Service and Research Vol. 5 No. 1 (2025): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v5i1.1181

Abstract

Zakat as a Mahdhah worship has maqashid Zakat to meet the emergency needs of Mustahik which consists of 8 Asnaf. Zakat is a tool to carry out humanitarian programs that are sustainable in nature in addition to emergency needs (needs that must be met at that time). The purpose of this research is to identify the sources of ambiguity in the management of Muslim funds and to explore how these perspectives can function harmoniously. The research triangulation was carried out by looking at the compatibility of the data obtained from the Forum Group Discussion (FGD) with the Depth Interview used. The results of the study indicate that there are differences in understanding of Zakat innovation, especially related to income Zakat and corporate Zakat. The integration of programs sourced from Zakat funds and CSR funds is based on the needs and responsibilities of companies to fulfill maqashid Sharia and sustainable development.
PENGARUH PERSEPSI PEMAHAMAN WAJIB PAJAK, MANFAAT, KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN SISTEM E-FILING: Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Cengkareng Lizkayundari, Annastasia; Kwarto, Febrian
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v15i2.83

Abstract

This study aims to demonstrate empirically the effect of perception understanding taxpayers, usefulness, ease of use and satisfaction of taxpayers to use the e-filing system. This study uses a survey of the taxpayers of employees who are registered in the Tax Office Primary Cengkareng. There are 400 questionnaires distributed, 390 back, and the 385 questionnaires that could be analyzed. The result of this study indicates that the usefulness and satisfaction of taxpayers empirically effect on use e-filing system for individual taxpayers. While perception understanding taxpayers and ease of use have no effect on use e-filing system for individual taxpayers.
PENGARUH PERSEPSI PEMAHAMAN WAJIB PAJAK, MANFAAT, KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN SISTEM E-FILING: Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Cengkareng Lizkayundari, Annastasia; Kwarto, Febrian
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v15i2.83

Abstract

This study aims to demonstrate empirically the effect of perception understanding taxpayers, usefulness, ease of use and satisfaction of taxpayers to use the e-filing system. This study uses a survey of the taxpayers of employees who are registered in the Tax Office Primary Cengkareng. There are 400 questionnaires distributed, 390 back, and the 385 questionnaires that could be analyzed. The result of this study indicates that the usefulness and satisfaction of taxpayers empirically effect on use e-filing system for individual taxpayers. While perception understanding taxpayers and ease of use have no effect on use e-filing system for individual taxpayers.
Fintech Peer-to-Peer Lending (P2PL): A Long-Term Microeconomic Finance Problem in Indonesia Pardani, Riendita Restu; Kwarto, Febrian
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1685

Abstract

This study analyzes the long-term impact of Fintech Peer-to-Peer (P2P) Lending on Indonesia's microeconomy. These platforms have rapidly expanded, improving financial access for those underserved by traditional institutions. While P2P lending offers easy loan access and promotes financial inclusion, concerns exist regarding its effect on borrowers' long-term financial stability and the microeconomy as a whole. Using a descriptive qualitative method and case studies, the research gathered insights from borrowers, P2P providers, and consumer protection experts through in-depth interviews. Results indicate that, despite providing short-term solutions, P2P lending presents risks such as rising debt, high default rates, and inadequate credit oversight. Additionally, regulatory uncertainties and low public financial literacy further compound these challenges. The study calls for stricter regulations, enhanced financial education, and greater transparency from P2P lending providers. The findings aim to help policymakers develop effective strategies to maximize the benefits of financial innovation while minimizing long-term risks for all stakeholders.
Anti-Plastic Waste Campaign: Education and Reduction of Plastic Use for Communities and Businesses Suprapto, Suprapto; Kwarto, Febrian; Kaidah, Sri
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i3.969

Abstract

In South Meruya Village, West Jakarta, the urgency of plastic waste management is increasingly heightened alongside continuous population growth and urbanization. The accumulation of plastic waste poses serious threats to ecosystem integrity and public health, exacerbated by deficient community awareness and inadequate waste management infrastructure. This anti-plastic waste campaign initiative aims to enhance public understanding of the potential dangers posed by plastic, promote reduction of single-use plastic consumption, and optimize community-based plastic waste management systems. Implementation strategies include intensive education programs, provision of economically affordable eco-friendly alternatives, strengthening of recycling infrastructure, and enforcement of regulations related to plastic bag reduction. Expected outcomes from this initiative include increased active community participation in recycling programs, significant reduction in single-use plastic consumption, establishment of sustainable waste management systems, and creation of a cleaner environment conducive to health in South Meruya Village. The success of this campaign is expected to be replicable as a model for other regions in addressing plastic waste issues.
Co-Authors Ahmad Burhan Zulhazmi Andreas Tanjaya Annastasia Lizkayundari Dewi, Anisa Millenia DIAH ISKANDAR Kholidin, M. Abdul Malik Lizkayundari, Annastasia Lizkayundari, Annastasia Lobo, Reginaldus Elfridus Madya Angsito Minanari, Minanari Nita Nita Pardani, Riendita Restu Ratulaah, Gita Ariesta Putri Sely Megawati Wahyudi Sri Kaidah Sri Kurniawati Suprapto Suprapto Triyani Budyastuti WAHYUDI, DIKI Widyanto, Muhammad Laras Yulis Diana Alfia Yunaenah, Nenah Yunaenah, Nenah