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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.

The Effect of Financial Targets, Financial Stability, and Ineffective Monitoring on Financial Statement Fraud in Indonesian Manufacturing Companies (2020–2023) Kholidin, M. Abdul Malik; Kwarto, Febrian
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

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.

Analysis and Interpretation of Customer Lifetime Value Insmall and Medium Enterprise Business Sustainability Strategies Cahyani, Yuanisa Risqi; Kwarto, Febrian
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

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.

Extending Agency Theory toward Conscious Agency in Sustainable Accounting and Reporting Kwarto, Febrian; Minanari; Indriawati, Fitri; Meini, Zumratul
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

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.

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.

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.

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