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All Journal Owner : Riset dan Jurnal Akuntansi 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 JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 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) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Realible Accounting Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
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 Dentistry 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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Peningkatan Literasi Digital dan Keamanan Siber untuk Penguatan Personal Finance pada Kelompok Anggota Koperasi di Malang Apriana Rahmawati; Rizky Prasetya; Alif Faruqi Febri Yanto; Nabilla Carissa Ratnadewati
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.
THE INFLUENCE OF PROFESSIONAL COMMITMENT AND AUDIT EXPERIENCE ON EXTERNAL AUDITORS' ETHICAL DECISION MAKING IN PUBLIC ACCOUNTING OFFICE IN SURABAYA CITY Alif Faruqi Febri Yanto
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.583

Abstract

This research aims to examine the relationship between professional commitment, audit experience, and ethical decision making of external auditors in Surabaya, Indonesia. The study utilized a quantitative descriptive research design with purposive sampling of public accountants who have more than one year of experience and are entitled to sign accountants' reports. The Partial Least Square 3.0 analysis model was used to analyze the data. The findings of the hypothesis testing reveal that professional commitment and audit experience partially have a positive effect on the ethical decision-making of external auditors. The study highlights the importance of professional commitment and audit experience in shaping the ethical decision-making process of auditors.
Optimalisasi Literasi Keuangan di Komunitas Online untuk Penguatan Kapasitas Finansial Rumah Tangga Apriana Rahmawati; Rizky Prasetya; Alif Faruqi Febri Yanto
JURPIKAT Vol 7 No 2 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i2.3089

Abstract

The financial literacy gap among Indonesian women, particularly housewives who shoulder primary responsibility for household financial management, presents a pressing concern that motivated this community service program. Employing a participatory action research (PAR) approach through WhatsApp-based lectures, the program was designed to strengthen financial literacy knowledge, encourage positive financial behavioral change, and improve the financial well-being of S****.id community members. Program material covered six core topics: budgeting, saving and emergency funds, debt management, basic investment, long-term financial planning, and financial goal setting. A total of 87 out of 124 participants completed the full program series, yielding a 70.2% retention rate. Average financial literacy scores rose from 46.4% to 73.4% (gain score +27.0 points), all financial behavior indicators showed significant improvement, and the post-program financial well-being index reached 62.37—accompanied by a meaningful growth in financial agency and transformative women's empowerment.
Pengaruh New Fraud Star Theory terhadap Tax Evasion pada KPP Pratama Surabaya Mulyorejo Adinda Priski Dhea Asiyanti; Dwi Suhartini; Siti Sundari; Alif Faruqi Febri Yanto
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3240

Abstract

This study aims to analyze the influence of factors in the New Fraud Star Theory, including pressure, opportunity, rationalization, capability, internal scope, external scope, and culture on tax evasion among corporate taxpayers at KPP Pratama Surabaya Mulyorejo. The study employed a quantitative approach using the Structural Equation Modeling Partial Least Square (SEM-PLS) method. Data were collected through questionnaires distributed to 100 corporate taxpayers selected using the simple random sampling technique. The results indicate that rationalization, capability, internal scope, and culture have a significant effect on tax evasion, while pressure, opportunity and external scope do not significantly affect tax evasion. The internal scope variable was found to be the most dominant factor influencing tax evasion behavior. Theoretically, this study strengthens the relevance of the New Fraud Star Theory in explaining tax evasion behavior, particularly regarding capability, internal organizational conditions, and organizational culture. Practically, the findings highlight the importance of strengthening internal control systems, improving tax compliance culture, and increasing supervision of taxpayers with high tax related capabilities. The novelty of this study lies in the development of the New Fraud Star Theory through the addition of internal scope, external scope, and culture variables in the context of tax evasion behavior among corporate taxpayers in Indonesia.
Co-Authors AA Sudharmawan, AA Adinda Priski Dhea Asiyanti Andi Daniah Pahrany Anita Sulistyorini Apriana Rahmawati Dwi Suhartini Dwi Suhartini Ferdiansyah, Rifaldy Adinandra Firdaus, Moh. Iqbal Ilhamy, Mochammad Izzalqurny, Tomy Rizky Mohamad Nazril Ilham Nabilla Carissa Ratnadewati Nabilla Carissa Ratnadewati Nauticia Endita Digtama Putri Rida Perwita Sari Rizky Prasetya Selma Putri Safira Siti Sundari Soeparlan Pranoto, Soeparlan Tomy Rizky Izzalqurny