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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 Jurnal Ilmiah Akuntansi Kesatuan 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 Return : Study of Management, Economic and Bussines 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

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Analysis and Interpretation of Customer Lifetime Value Insmall and Medium Enterprise Business Sustainability Strategies Yuanisa Risqi Cahyani; Febrian Kwarto
Return : Study of Management, Economic and Bussines Vol. 5 No. 2 (2026): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v5i2.442

Abstract

This study aims to analyze the Customer Lifetime Value (CLV) and its significance as the foundation for formulating business sustainability strategies in traditional herbal (jamu) micro and small enterprises (MSMEs). A mixed-method approach with a sequential explanatory design was employed: the quantitative phase calculated CLV using the RFM method from 30 active customers, followed by a qualitative phase involving in-depth interviews with 6 informants (business owner, sales representative, and customers). The results show that several product categories have the highest CLV and contribute the most to revenue. The interviews reveal that customer loyalty is influenced by trust in the benefits of herbal products, product quality, and the close relationship between the owner and customers. The findings lead to sustainability strategies that focus on high-value customer segments through customer retention efforts, simple transaction recording, and gradual digitalization of marketing activities. This study demonstrates that CLV can serve as a strategic tool to support business sustainability in traditional jamu MSMEs.
The Effect of Financial Targets, Financial Stability, and Ineffective Monitoring on Financial Statement Fraud in Indonesian Manufacturing Companies (2020–2023) M. Abdul Malik Kholidin; Febrian Kwarto
Journal of World Science Vol. 4 No. 11 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i11.1542

Abstract

This study aims to analyze the influence of financial targets, financial stability, and ineffective supervision on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Financial statement fraud was measured using the Beneish M-Score, while independent variables were proxied with Return on Assets (ROA), asset change (ACHANGE), and proportion of independent board of commissioners (BDOUT). The research sample included 88 companies with a total of 352 panel data observations. Data analysis was performed using panel data regression with a random effects (REM) approach through the EViews 13 software. The results showed that financial targets played a significant role in encouraging the fraudulent practice of financial statements, while financial stability and ineffectiveness of supervision were not proven to have a strong influence. These findings confirm that the pressure to achieve profit performance is still the dominant factor in triggering fraud in Indonesia's manufacturing sector, while the effectiveness of formal supervision has not been consistent. The theoretical contribution of this research is to strengthen the pressure dimension in Fraud Hexagon Theory while weakening the empirical evidence on the opportunity dimension. The practical contribution of this research is to provide guidance for auditors, regulators, and management to improve the effectiveness of supervision through forensic audits and strengthening the competence of independent board of commissioners.
Accounting Skill Boost: Exclusive Cash Transaction Training for Tangerang City Accounting MGMP Teachers Febrian Kwarto; Triyani Budyastuti
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

Abstract

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.
Extending Agency Theory toward Conscious Agency in Sustainable Accounting and Reporting Febrian Kwarto; Minanari; Fitri Indriawati; Zumratul Meini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4410

Abstract

The increasing demands for sustainable accounting and sustainability reporting challenge the relevance of classical agency theory, which views agents primarily as rational and opportunistic economic actors. In practice, sustainability disclosure involves ethical, social, and environmental dimensions that transcend the traditional contractual relationship between principals and agents. This study aims to explore the limitations of classical agency theory in explaining sustainable accounting practices and to propose conceptual extensions that are more aligned with sustainability accountability. This study uses a critical conceptual literature review approach to previous studies on agency theory, corporate governance, and sustainability accounting. The results of the study show that classical agency theory still has limitations in explaining multi-stakeholder accountability, long-term orientation, and ethical considerations in sustainability reporting. As a conceptual contribution, this study proposes a conscious agency framework that positions agents as ethically and ecologically responsible actors and broadens the meaning of principals to include a wider range of stakeholders. This framework has implications for the development of sustainability accounting, governance mechanisms, and future empirical research agendas, particularly in the context of developing countries such as Indonesia.
Co-Authors Ahmad Burhan Zulhazmi Andreas Tanjaya Annastasia Lizkayundari DIAH ISKANDAR Fitri Indriawati Lizkayundari, Annastasia Lizkayundari, Annastasia M. Abdul Malik Kholidin Madya Angsito Minanari Minanari Ratulaah, Gita Ariesta Putri Sely Megawati Wahyudi Sri Kaidah Sri Kurniawati Suprapto Suprapto Triyani Budyastuti Widyanto, Muhammad Laras Yuanisa Risqi Cahyani Yulis Diana Alfia Yunaenah, Nenah Yunaenah, Nenah Zumratul Meini