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All Journal JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Ascarya: Journal of Islamic Science, Culture and Social Studies Jurnal Ekonomi Society: Jurnal Pengabdian Masyarakat Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Journal Of Resource Management, Economics And Business (REMICS) Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Business, Accounting and Finance El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SOCIRCLE : Journal Of Social Community Services Journal of Business Application Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Fanji Farman
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Technology-Based Accounting Information System To Support The Development Of Food Sector SMES Fanji Farman; Nusuki, Ina; Fajriati, Novy
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi berbasis teknologi dalam pengelolaan laporan keuangan UMKM sektor makanan di Kota Bandung, khususnya bagi anggota Paguyuban I’m Food Creator Community (IFCC). Banyak pelaku UMKM yang masih menggunakan pencatatan manual dan mencampurkan keuangan pribadi dengan usaha, sehingga sulit untuk mengevaluasi kinerja dan mengambil keputusan strategis. Program pengabdian ini menggunakan metode pelatihan dan sosialisasi mengenai pentingnya akuntansi serta penggunaan aplikasi SIAPIK yang dikembangkan oleh Bank Indonesia. Aplikasi ini dirancang untuk membantu UMKM menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Hasil penelitian menunjukkan bahwa penerapan sistem informasi akuntansi berbasis teknologi ini meningkatkan efisiensi pengelolaan keuangan, memperbaiki transparansi laporan, serta meningkatkan pemahaman pelaku UMKM tentang pentingnya laporan keuangan yang akurat. Sebagian besar peserta merasa lebih percaya diri dalam mengelola keuangan usaha mereka dan lebih siap mengakses sumber permodalan. Program ini juga berkontribusi pada peningkatan literasi keuangan, yang mendukung keberlanjutan dan pertumbuhan UMKM di sektor makanan. Diharapkan, penerapan teknologi ini dapat mempercepat transformasi UMKM menuju pengelolaan keuangan yang lebih modern dan efisien.
ANALYSIS OPTIMALIZATION OF BPHTB TAX POLICY TO BOOST LOCAL REVENUE Farman, Fanji; Erpi Rahman; Fahrul Alam Masruri; Maman Nurochman
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18489

Abstract

This study examines the challenges in managing the Land and Building Rights Acquisition Fee (BPHTB) tax in Sumedang Regency, with a focus on improving the accuracy of target setting and enhancing administrative efficiency. The research aims to evaluate the BPHTB target-setting system and revenue realization, providing policy recommendations to improve effectiveness and transparency. Using a qualitative descriptive approach, data were gathered through literature reviews, interviews with key stakeholders such as the BPD and PPAT, and observations of current practices. The results indicate that BPHTB targets often fail to align with actual economic conditions due to inaccurate data and the limited application of relevant indicators, which hinders optimal revenue generation. The study suggests revising BPHTB rates and Non-Tax Object Selling Price thresholds based on economic growth benchmarks, adopting a data-driven planning system, and strengthening coordination among BPN, PPAT, and BPD. Proposed incentives and enhanced capacity for tax administration are expected to increase taxpayer compliance and optimize revenue collection. This research highlights the importance of improving target-setting processes and tax administration to enhance fiscal sustainability in Sumedang Regency.
Assistance in Accounting Software Training at the Saraswati Telkom Corpu Gegerkalong Bandung Cooperative Rizky Shiyammurti, Nastiti; Safira Dewi, Maya; Farman, Fanji
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/stqj4e08

Abstract

The Saraswati Cooperative, located at Telkom Corporate University Gegerkalong, Bandung, faces challenges in managing its financial administration, particularly in recording and reporting, which still uses a manual system. This system leads to data inaccuracies, delays in reconciliation, and difficulties in producing timely and accurate financial reports. Therefore, this community service activity aims to improve the efficiency and accuracy of the cooperative's financial management by providing training and mentoring in the use of cloud-based accounting software, Accurate Online. The method used is a learning-by-doing approach, where participants are directly involved in using the software through transaction simulations relevant to the cooperative's operations. Evaluation results showed significant improvements in three main indicators: basic accounting understanding (60%), mastery of software features (183%), and report analysis skills (87.5%). Although the training went well, there were obstacles such as resistance to technological change from senior staff and inadequate hardware specifications. The implemented solutions included a personal approach to overcome resistance and recommendations for hardware upgrades. The success of this training demonstrates that the use of Accurate Online can accelerate the process of recording and reporting financial data in real time, improve operational efficiency, and support faster and more accurate decision-making at the Saraswati Cooperative. It is recommended that cooperatives conduct regular data maintenance and annual training refreshes to ensure the sustainability and reliability of the new system.
Pengaruh E-Commerce, Digital Marketing, Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Generasi Z di Jakarta Nurhayaty, Ety; Farman, Fanji; Wahyono, Dwi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7260

Abstract

The aim of this research was to determine the influence of e-commerce, digital marketing, entrepreneurial knowledge on generation Z's entrepreneurial interest. This research uses a quantitative approach. The population in this study is generation Z who are currently studying at high school and university levels in Jakarta. The sample used in this research was 93 respondents. Based on the partial results of the research, it is stated that there is a positive and significant influence of e-commerce on interest in entrepreneurship, digital marketing has a positive and significant influence on interest in entrepreneurship, and entrepreneurial knowledge has a positive and significant influence on interest in entrepreneurship. Simultaneous research results show that e-commerce, digital marketing, entrepreneurial knowledge have a positive and significant effect on generation Z's entrepreneurial interest in Jakarta Province. The coefficient of determination value is 0.576 or 57.6%. The results of these calculations mean that e-commerce, digital marketing, entrepreneurial knowledge influence interest in entrepreneurship by 57.6% while the remaining 42.4% is influenced by other factors not examined in this research.
KARAKTERISTIK DEWAN DIREKSI DAN ESG: PERAN MODERATING UKURAN PERUSAHAAN Nusuki, Ina; Inawati, Wahdan Arum; Farman, Fanji; Fajrianti, Novy
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19576

Abstract

This study investigates how corporate governance affects ESG (Environmental, Social, and Governance) aspects in Indonesia from 2020 to 2024. Using panel data regression and Commission Size, Audit Size, and Independent Commissioners, as well as their collective impact on ESG (Environmental, Social, and Governance) is measured using ESG scores, risk ratings (such as Sustainalytics), or sustainability indices (such as the IDX ESG Index). These measurements assess environmental (emissions, waste), social (employees, community), and governance (ethics, shareholder rights) impacts to determine a company's sustainability and risk. Based on agency theory, legitimacy, the findings show that Board Size, Audit Size, and Independent Directors significantly improve ESG, supporting the idea that they can enhance sustainability oversight. Conversely, board size and meeting frequency do not show consistent effects, challenging conventional assumptions in agency and stakeholder theories. It should be noted that board independence has a negative impact on ESG, highlighting the challenges of contextual governance in Indonesia. Independent Commissioners emerge as a stronger predictor of ESG than individual attributes, confirming that integrated governance mechanisms better explain corporate transparency.
Pengaruh Kualitas Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Kecamatan Tanjungkerta Kabupaten Sumedang Fanji Farman
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 2 (2021)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v3i2.3577

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Pelayanan, Sanksi Pajak, dan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak dalam membayar Pajak Bumi dan Bangunan pada Kecamatan Tanjungkerta Kabupaten Sumedang. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan pendekatan survey. Teknik pengambilan data diperoleh dari hasil kuesioner dan penelitian kepustakaan. Sampel dalam penelitian ini adalah sebagian wajib pajak PBB pada Kecamatan Tanjungkerta yaitu berjumlah 100 responden. Teknik pengambilan sampel dengan teknik Simple Random Sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan analisis koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa diperoleh korelasi yang kuat yaitu dengan niali koefisien korelasi ganda 0,716. Kualitas pelayanan, sanksi pajak, kesadaran wajib pajak mempengaruhi kepatuhan wajib pajak sebesar 51,3 % dan sisanya 48,7% dipengaruhi faktor lain yang tidak termasuk dalam variabel yang diteliti dalam penelitian ini. Dapat dibuktikan hasil analisis berganda yaitu Y = 0,195 + 0,277 X1 + 0,340 X2 + 0,390 X3, dan nilai Fhitung sebesar 33,688 lebih besar dari pada Ftabel sebesar 2,699 maka H4 diterima H0 ditolak dan juga jika dilihat dari nilai signifikansi sebesar 0,000 lebih kecil dari 0,05. Hal ini menunjukkan bahwa “Terdapat Pengaruh Positif Signifikan Antara Kualitias Pelayanan, Sanksi Pajak, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak”. Kata kunci : kualitas pelayanan, sanksi pajak, kesadaran wajib pajak, kepatuhan wajib pajak, pajak bumi dan bangunan.
Co-Authors Adi Santoso Adinegara, Ahmad Andy Afdhal Yaman Ahmad Andy Adinegara Amelia Setiawan ANDY ADINEGARA, AHMAD Arizal Hamizar Ayi Srie Yuniawati Azhari, Ceriska Damayanti, D'liya Dewi Linawati Dina Marlina, Dina Dita Puspitasari dwi wahyono Erpi Rahman Fahrul Alam Masruri Fahrul Alam Masruri Fajar Hari Mulia Fajrianti, Novy FENNY KRISDINA, TIANA Hamfri Djajadikerta Indriyani Dwi Lestari Kartika, Tita Kartiwa, Aa LISNAWATI, LISNA Maharani, Asyifa Ayu Malawat, Fadli Fendi Maman Nurochman Masruri, Fahrul Alam Maya Safira Dewi, Maya Safira Mita Karmila Mita Mutiara Nastiti Rizky Shiyammurti Neni Hajijah Niken Sri Mulyanti Nitha Dwi Afianti Novy Fajriati Nurhayaty, Ety Nurochman, Maman Nusuki, Ina Pelupessy, Fatmah Watty Rahman, Erpi Renalda Adilah Siti Adeni Ristianawati, Yuyun Rizky Shiyammurti, Nastiti Rostianna, Sherlina Safira Dewi, Maya Shofia Annisa R Sri Hartono, Sri Tita Kartika Tita Kartika Triadi Ramadani Wahdan Arum Inawati Yayang Kirana Dewi Yulia Maelani Yuniawati, Ayi Srie