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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

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.

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

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

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

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.

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

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.

Pemberdayaan Usaha Mikro, Kecil, dan Menengah (UMKM) melalui Implementasi Customer Lifetime Value (CLV): Sebuah Kegiatan Pengabdian Masyarakat di Kembangan Selatan, Indonesia Kwarto, Febrian; Minanari, Minanari; Suprapto, Suprapto
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v4i4.1827

Micro, Small, and Medium Enterprises (MSMEs) have a major contribution to the national economy, but still face challenges in retaining customers in a sustainable manner. This research aims to implement the Customer Lifetime Value (CLV) approach to improve customer loyalty and business sustainability of MSMEs in Kembangan Selatan Urban Village, West Jakarta. The activity methods include training, digital finance assistance, data-based marketing strategies, and practical application of CLV. The program results show an increase in MSME actors' understanding of financial management and customer retention strategies. CLV training and mentoring encourage efficient resource allocation and significantly improve MSME competitiveness. This activity is also a direct learning medium for students and strengthens the role of universities in supporting the local economy.

Sosialisasi Sistem Penggunaan Financial Technology Pada UMKM Komunitas Pedagang Tanaman Hias Meruya Utara ISKANDAR, Diah; KWARTO, Febrian; WAHYUDI, Sely Megawati
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i1.188

Metode pembayaran elektronik, utamanya pembayaran menggunakan smartphone secara signifikan meningkatkan efisiensi pembayaran dibandingkan dengan metode pembayaran konvensial. Fintech payment dilakukan secara online sehingga tidak menyita banyak waktu dan dapat mengurangi biaya transaksi. Layanan fintech payment memungkinkan konsumen, penjual, dan pihak lain yang terkait untuk mendapatkan informasi dan melakukan kegiatan pembayaran secara cepat, mudah, tanpa Batasan. Penyelenggaraan kegiatan teknologi finansial yakni meliputi sistem pembayaran, pendukung pasar, manajemen investasi dan manajemen resiko, pinjaman, pembiayaan dan penyedia modal, dan jasa finansial lainnya. Tim PKM FEB Universitas Mercu Buana (FEB UMB) Jakarta melaksanakan program berseri Pengabdian Kepada Masyarakat (PKM) yang diselenggarakan bekerjasama dengan Kelurahan Meruya Utara Jakarta Barat, tanggal 09 Februari 2022. Kegiatan PPM diselenggarakan secara hybrid di tengah Pandemi Covid-19 mengusung tema Keberlangsungan Bisnis Melalui Good Governance Sektor UMKM terselenggara dengan baik. Acara berlangsung dari pukul 09.00 WIB hingga pukul 12.00 WIB, dibuka oleh Lurah Meruya Utara Bapak Zainuddin S.Pd yang memberikan motivasi kepada pelaku UMKM untuk tetap melakukan aktivitas bisnis dengan mengikuti arahan dari pemerintah mengenai protokol kesehatan. Sambutan dari Universitas Mercu Buana, diwakilkan oleh Sekprodi S1 Ak, Dr Muhyarsah, Msi., Ak dan Ketua Kelompok Riset dan Pengandian Masyarakat Dr. Nurul Hidayah SE., MSi yang telah menjalin hubungan kerjasama yang baik dengan Kelurahan Meruya Utara dan terus akan membumikan bidang akademisi dengan masyarakat dalam mengurangi missmatch antara dunia pendidikan dengan dunia industri. Para peserta yang berjumlah hampir 100 orang dan nota bene adalah para pelaku usaha Mikro di Kelurahan Meruya Utara Jakarta Barat, sangat antusias dan mendapatkan manfaat dari acara ini.

Accounting Skill Boost: Exclusive Cash Transaction Training for Tangerang City Accounting MGMP Teachers Kwarto, Febrian; Budyastuti, Triyani
International Journal of Social Science and Community Service Vol. 2 No. 3 (2024): JULY
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i3.17

The exclusive training of cash transaction for Subject Teacher Consultation Meeting (MGMP) in Tangerang City aims to improve their competence and understanding in managing cash transactions. This study used direct experimental method to evaluate the effectiveness of the training. Data were collected through discussions and direct interviews to understand participants' perceptions and experiences. The results of this activity showed that the training was successful in significantly improving teachers' competencies. Qualitatively, it revealed that participants felt more confident in teaching cash transactions and were very satisfied with the interactive and relevant teaching methods. In addition, participants reported that this training provided practical skills that can be directly applied in teaching. The conclusion of this training not only improves the competence of individual teachers but also contributes to improving the quality of accounting education in Tangerang City. This study confirms the importance of training that is tailored to the specific needs of participants to achieve optimal results, supporting the findings of previous studies on the positive impact of professional training on education quality.

PKM BAGI GURU BIDANG STUDI AKUNTANSI SE-KOTA TANGERANG (SIKLUS PENGELUARAN KAS) Budyastuti, Triyani; Kwarto, Febrian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29231

Perkembangan industri pada negara maju maupun negara berkembang tidak luput dari adanya kontribusi pendidikan vokasi. Di Indonesia sendiri, pendidikan vokasi terus mendapat perhatian seperti dengan lahirnya Instruksi Presiden (Inpres) Nomor 9 Tahun 2016 tentang Revitalisasi Sekolah Menengah Kejuruan (SMK). Dalam upaya peningkatan kualitas dan daya saing Sumber Daya Manusia (SDM) Indonesia, maka diperlukan sinergi dari berbagai kementerian dan lembaga untuk menyusun peta kebutuhan SDM untuk meningkatkan daya saing SDM Indonesia, khususnya bagi lulusan SMK. Untuk mewujudkan hal tersebut, Menteri pendidikan dan kebudayaan diberikan tugas yang salah satunya adalah menaikkan jumlah serta kompetensi pada tenaga pendidik dan pendidik SMK. Tujuan dari pengabdian ini adalah memberi pengetahuan terkait standar akuntansi terbaru dan teknis siklus akuntansi pengeluaran kas. Luaran dari pengabdian ini adalah guru membuat buku yang berisikan soal dan latihan terkait siklus akuntansi yang akan menjadi buku panduan atau pedoman bagi guru-guru dalam memberikan pelajaran kepada siswa.

TAX REFORM IN THE PERFORMANCE OF TAX OFFICERS AND ITS IMPLICATIONS ON TAX COMPLIANCE IN THE PERCEPTION OF TAX PAYERS? Kwarto, Febrian; Yunaenah, Nenah
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i1.198

Many complaints submitted to tax authorities have an impact on taxpayer compliance in carrying out their obligations, while also creating opportunities for non-compliance in applicable tax regulations. This study aims to determine how much influence tax reforms have on the performance of tax service officers and its implications for taxpayer compliance according to taxpayer perceptions. The data collection instrument used in this study is a questionnaire administered to 372 corporate taxpayer respondents at the Pratama Kelapa Gading Tax Office using the convenience sampling method. The analytical tool used is the Structural Equation Model (SEM) using the LISREL (Linear Structural Relationship) program. The results of this study show that according to the taxpayers' perception, tax reform has a significant influence on tax service performance, tax service performance has a significant influence on taxpayer compliance and tax reform has a significant influence on tax compliance.

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