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All Journal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Proaksi Jurnal Akuntansi Bisnis Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Society: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Majalah Ilmiah Dinamika Administrasi (MIDA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Realible Accounting Journal
Alif Faruqi Febri Yanto
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Beyond Harmonization Exploring the Synergies of ACGS Implementation in Singapore, Thailand and Indonesia Apriana Rahmawati; Alif Faruqi Febri Yanto; Rizky Prasetya
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3013

Abstract

This study analyzes the ASEAN Corporate Governance Scorecard (ACGS) performance of three companies: Keppel (Singapore), Central Retail (Thailand) and Bakrie & Brothers (Indonesia). This research employs a qualitative method with a descriptive approach. The data analysis technique used is document content analysis. The data analysis procedure is carried out by collecting data sources, analyzing the collected data using the ASEAN Corporate Governance Scorecard and calculating the final score based on the predetermined weights. The results of this study indicate that Central Retail achieved the highest score among the companies, followed by Keppel and Bakrie, in the implementation of ASEAN Corporate Governance Scorecard Level 1. This finding aligns with institutional theory, which suggests that the implementation of corporate governance (CG) practices is influenced by institutional norms and expectations, as reflected in the ASEAN Corporate Governance Scorecard.
"PI-JAK" Tax Smart Community: Tax Literacy of PP No. 58 Year 2023 for Gunung Gangsir Village Alif Faruqi Febri Yanto; Tomy Rizky Izzalqurny; Nabilla Carissa Ratnadewati
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2024): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v7i3.4990

Abstract

Tax socialization in Gunung Gangsir Village is an effort to increase awareness and compliance of taxpayers, especially on the understanding of Income Tax Article 21 listed in PP No. 58 of 2023 through the use of science and technology. This program uses various educational methods, such as social media, websites, mobile applications, animated videos, and infographics, to reach and provide maximum understanding to the community. An interactive and participatory education approach is also applied to increase villagers' understanding and participation. Taxpayer profile mapping and compliance data analysis helped identify target audiences and factors influencing compliance. The success of this program can be seen from several indicators, namely: increased awareness of villagers about the importance of taxes, increased understanding of the types of taxes and procedures for paying PPh Pasal 21 tax listed in PP No 58 of 2023, increased taxpayer compliance in Gunung Gangsir Village, and increased village revenue. This program is expected to serve as an example and inspiration for other villages in Indonesia to increase taxpayer awareness and compliance, as well as encourage an increase in village revenue and community welfare.
Sosialisasi Pengolahan Sampah Organik dengan Maggot di Desa Jatirejoyoso Tomy Rizky Izzalqurny; Alif Faruqi Febri Yanto; Andi Daniah Pahrany; Rifaldy Adinandra Ferdiansyah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.4644

Abstract

Pengelolaan sampah organik merupakan tantangan besar di banyak desa, termasuk Desa Jatirejoyoso, di mana sampah organik dibiarkan menumpuk tanpa pengelolaan yang memadai, menyebabkan pencemaran lingkungan dan potensi masalah kesehatan. Untuk mengatasi masalah ini, program pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan masyarakat tentang teknologi maggot sebagai solusi pengelolaan sampah organik. Program ini dilaksanakan melalui serangkaian kegiatan termasuk sosialisasi, pelatihan, dan evaluasi yang berlangsung dari Juli hingga Agustus 2024. Sosialisasi dilakukan dengan melibatkan 40 peserta dari masyarakat desa. Materi pelatihan meliputi teori dan praktik budidaya maggot, mulai dari pemilihan sampah organik, pembuatan media budidaya, hingga perawatan maggot. Hasil survei dan wawancara menunjukkan peningkatan pengetahuan peserta tentang maggot dari 20% sebelum sosialisasi menjadi 80% setelah sosialisasi. Demonstrasi praktik mendapatkan tanggapan positif dan dianggap sangat membantu dalam memahami penerapan teknik. Observasi pasca-implementasi menunjukkan bahwa beberapa peserta telah mulai menerapkan teknik budidaya maggot secara mandiri di rumah mereka. Hasil awal menunjukkan pengurangan volume sampah organik dan produksi pupuk organik yang bermanfaat. Program ini tidak hanya berhasil meningkatkan kesadaran dan pengetahuan masyarakat tentang teknologi maggot, tetapi juga memberikan manfaat lingkungan dan ekonomi yang signifikan
Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement Yanto, Alif Faruqi Febri; Izzalqurny, Tomy Rizky; Ilhamy, Mochammad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10851

Abstract

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears.
Peningkatan Literasi Digital dan Keamanan Siber untuk Penguatan Personal Finance pada Kelompok Anggota Koperasi di Malang Apriana Rahmawati; Prasetya, Rizky; Yanto, Alif Faruqi Febri; Ratnadewati, Nabilla Carissa
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Mei 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i3.691

Abstract

Teknologi digital kini menjadi bagian tak terpisahkan dalam kehidupan sehari-hari, termasuk dalam pengelolaan keuangan personal. Oleh karena itu, literasi digital dan keamanan siber menjadi aspek krusial untuk melindungi data serta aset pengguna dari maraknya penipuan, khususnya melalui aplikasi QRIS dan layanan mobile banking. Pengabdian ini bertujuan meningkatkan pemahaman dan keterampilan anggota Kelompok Wanita Koperasi SBW Malang dalam literasi digital dan praktik keamanan siber, sehingga dapat mengelola keuangan pribadi dengan lebih aman dan efektif. Metode yang digunakan meliputi penyampaian materi komprehensif tentang potensi ancaman siber dan praktik perlindungan data, demonstrasi pengamanan perangkat seluler, serta simulasi transaksi QRIS dan mobile banking yang aman. Hasil evaluasi melalui kuesioner menunjukkan peningkatan kesadaran keamanan siber, ditandai oleh kemampuan mengenali ancaman phishing, menerapkan autentikasi ganda, dan langkah mitigasi serangan siber. Dengan meningkatnya literasi digital dan kesiapsiagaan siber ini, anggota Koperasi SBW diharapkan mampu mencegah kerugian finansial, memperkuat kemandirian ekonomi, serta menerapkan pengelolaan keuangan digital yang lebih akuntabel dan berkelanjutan.
Data House: Digitalization Profile and Dynamics Population Wonorejo with Website Development for Support Becoming a Smart Village Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2402

Abstract

Purpose: This project aims to develop and implement a web-based information system in Wonorejo Village to address inefficiencies in administrative processes and limitations in digital access for both village officials and the community. The research explores the importance of digital transformation in village administration and its potential to improve public services. Method: A participatory approach was used, including direct observation and Focus Group Discussions (FGD) with village officials. Website development was carried out to support administrative functions, followed by training sessions for the village officials. Data was collected through pre- and post-training surveys to measure improvements in efficiency and digital literacy. Practical Application: The results of the community service show that implementing the website increased administrative efficiency, reduced service time, and expanded access to information for the public. Conclusion: The web-based information system successfully improved administrative efficiency and enhanced the digital literacy of village officials. These findings reinforce the role of technology in strengthening village governance and demonstrate potential for replication in other rural areas.
Assistance in Organic Waste Management Using Maggots, Biopores, and Composters in Jatirejoyoso Village Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Pahrany, Andi Daniah; Ferdiansyah, Rifaldy Adinandra
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2408

Abstract

Purpose: Jatirejoyoso Village in Kepanjen Subdistrict struggles with organic waste management due to its proximity to a market and extensive agricultural activities. This community service program aims to revolutionize waste management by introducing maggot cultivation, biopore holes, and composters within a circular economy framework. The goal is to enhance the community's capacity to manage waste efficiently, reduce pollution, and create new economic opportunities through the production of maggots, fertilizers, and compost. Method: The project started with field observations and a Forum Group Discussion (FGD) to identify needs and strategies. Continuous training and assistance were provided in maggot cultivation, biopore creation, and composting, with Standard Operating Procedures (SOPs) involving farmer groups and the village community. Practical Application: Key technologies implemented include maggot cultivation for high-quality animal feed, biopore holes to support waste management and improve soil absorption, and composters to produce organic fertilizers. Conclusion: The program successfully reduced organic waste and boosted the community’s economic well-being, equipping them with the skills to manage waste sustainably, benefiting both the environment and the local economy.
DETERMINAN FRAUD HEXAGON THEORY TERHADAP FRAUDULENT FINANCIAL STATEMENT: PENDEKATAN BENEISH M-SCORE MODIFIKASI Noriyah, Lailatun Usri; Yanto, Alif Faruqi Febri
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7040

Abstract

Main Purpose - The purpose of this study was to determine the impact of fraud hexagon theory on Fraudulent Financial Statements (FFS), as measured by the modified Beneish M-Score in the Indonesian mining sector. Method -The purposive sampling technique was used in determining the sample, 92 units of analysis were obtained from the research population which included 58 mining companies listed on the Indonesia Stock Exchange during the period 2020-2023. This research data was analyzed through a logistic regression model. Main Findings - The results of the analysis reveal that only capability (change of directors) has an impact on FFS. Other factors, such as stimulus, opportunity, rationalization, ego, and collusion are not proven to have an impact on FFS. Change of directors is more common in companies detected as manipulators. Theory and Practical Implications - The implications of the study emphasize the importance of close supervision of individuals in strategic positions, especially those with high capabilities such as directors, because their abilities have been proven to be a driver of FFS. This research can assist auditors, shareholders and other stakeholders in identifying and detecting Fraudulent Financial Statement. Novelty - This study uses the modified Beneish M-Score in measuring FFS, so that the research results are more relevant to Indonesia in the current era.
PENGEMBANGAN PROFIL DIGITAL DESA GAJAHREJO SEBAGAI BRANDING DESA WISATA Izzalqurny, Tomy Rizky; Yanto, Alif Faruqi Febri; Sulistyorini, Anita; Ferdiansyah, Rifaldy Adinandra
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1874

Abstract

Gajahrejo Village in Gedangan District, Malang Regency, has great tourism potential with six attractive beaches and coban. However, the challenges in promoting the tourism potential of this village are still significant, especially due to limited access to digital technology and internet infrastructure. The purpose of this community service is to develop tourism content in Gajahrejo Village, thus developing a digital profile as a branding strategy for tourist villages is expected to increase the visibility of Gajahrejo Village among domestic and international tourists. This community service was carried out in Gajahrejo Village, Gedangan, Malang Regency, from April to October 2024. The methods of this community service are developing digital content, training the community in managing social media, and creating an official village website and social media accounts. The results of this community service show a significant increase in digital interaction and tourist awareness of Gajahrejo Village. Through a sustainable digital-based branding strategy, Gajahrejo Village has the potential to become a leading tourist destination in Malang Regency.
Co-Authors AA Sudharmawan, AA Andi Daniah Pahrany Anita Sulistyorini Apriana Rahmawati Dwi Suhartini Ferdiansyah, Rifaldy Adinandra Firdaus, Moh. Iqbal Ilhamy, Mochammad Izzalqurny, Tomy Rizky Nabilla Carissa Ratnadewati Noriyah, Lailatun Usri Prasetya, Rizky Ratnadewati, Nabilla Carissa Rida Perwita Sari Rifaldy Adinandra Ferdiansyah Soeparlan Pranoto Tomy Rizky Izzalqurny