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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ilmu Manajemen (JIMMU) Jurnal Ekonomi dan Bisnis Indonesia Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) International Journal of Environmental, Sustainability, and Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Abdimas Prakasa Dakara Al-Khidmah Jurnal Pengabdian Masyarakat Bulletin of Management and Business Capacitarea : Jurnal Pengabdian Kepada Masyarakat Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Journal of Economics, Entrepreneurship, Management Business and Accounting International Journal of Accounting and Management Research (IJAMR) Fundamental and Applied Management Journal
KINANTI, Kartika Ayu
Institut Teknologi Dan Bisnis Widya Gama Lumajang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FunTax Learning: Edukasi Pajak Interaktif Melalui Video Animasi Kartika Ayu Kinanti; Yulian Ade Chandra; Marsuhin Marsuhin
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): JANUARI-APRIL
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v6i1.5271

Abstract

The FunTax Learning Program: Interactive Tax Education through Animated Videos is a community service initiative aimed at improving tax literacy among students and young people. Low levels of tax understanding are largely caused by the technical nature of tax materials and their limited adaptation to the learning characteristics of the digital generation. This condition highlights the need for more communicative and engaging educational media innovations. The program was implemented through the development of educational animated videos based on visual learning approaches. The activity stages included tax material planning, simple script writing, animated video production by students, and dissemination through social media platforms. This approach was designed to simplify basic tax concepts using clear academic language supported by easily understood visual elements. The results indicate the availability of animated video-based tax education media that can be widely utilized as alternative learning resources. The FunTax Learning Program confirms that integrating digital technology into community service activities is effective in enhancing early tax understanding and awareness, while also contributing to the sustainable strengthening of public tax literacy
Unseen Liabilities: Conceptualizing Ghost Debt and Financial Vulnerability in BNPL Ecosystems—A Systematic Review Kartika Ayu; Firdaus Al Maidah; Aji Prasetyo Suyono
Fundamental and Applied Management Journal Vol. 4 No. 3 (2026): September
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i3.1228

Abstract

This study systematically reviews how BNPL ecosystem design interacts with information asymmetry and behavioral biases to produce what this review conceptualizes as “ghost debt,” an author-developed construct distinguished from related notions—debt opacity, hidden debt, over-indebtedness, debt stacking, financial fragility, repayment burden, and credit invisibility. Following PRISMA 2020 guidelines, a Boolean search (“buy now pay later” OR “BNPL”) was run in Scopus (TITLE-ABS-KEY field; English-language, peer-reviewed journal articles, 2010–2026) for studies addressing BNPL design, consumer decision-making, debt opacity, or financial vulnerability. Of 179 records screened, 26 studies passed dual-reviewer title/abstract and full-text screening and were retained for extraction and synthesis; additional theoretical and contextual literature was used only to interpret findings. The synthesis shows that ghost debt emerges from BNPL design features—such as installment framing that lowers total-cost salience—compounded by channel-shifting practices (e.g., BNPL-on-card) and limited credit-bureau reporting; these mechanisms disproportionately push liquidity-constrained consumers toward downstream financial distress, including overdrafts and debt stacking. This review’s principal contribution is conceptualizing ghost debt as a systemic outcome cascade integrating information-asymmetry theory, behavioral decision theory, embedded-finance infrastructure, and fragmented credit reporting, explaining how low-friction digital credit obscures cumulative financial obligations. Mitigating ghost debt requires transparency-by-design interventions—standardized point-of-sale disclosures, consumer obligation dashboards, and open-banking-enabled debt aggregation—paired with stronger regulatory oversight and integrated credit reporting, protecting financially vulnerable groups from invisible debt traps while preserving BNPL's utility for cash-flow smoothing.
The Effect of Profitability and Liquidity on the Value of Infrastructure Sector Companies on the Indonesia Stock Exchange for the 2014-2023 Period Aji Prasetyo Suyono; Yulian Ade Chandra; Kartika Ayu Kinanti
Jurnal Ilmu Manajemen Advantage Vol. 8 No. 2 (2024): December 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v8i2.1377

Abstract

The impact of infrastructure development over the past ten years should have begun to be felt by the community, which is expected to increase company profits and attract investors to make investments. This study aims to determine investment opportunities for companies listed on the Stock Exchange of Indonesia. The data to be processed is ratio data consisting of ROE, Cash Ratio, and Value Ratio from five infrastructure sector companies that are at least one decade old and are included in the Main Board category, namely issuers that are large companies and have a good financial track record. The research methodology is quantitative and makes use of SEM PLS. The study's findings indicate that although the profitability ratio and profitability ratio have increased, this only has a small effect on the Company's Valuation. Therefore, investors should not only focus on paying attention to the company's financial ratios, but also need to pay attention to its business strategy in the future.
Co-Authors Afrilia, Nur Khusmiyah Aji Prasetyo Suyono Aji Prasetyo Suyono Al Maidah, Firdaus Alfi Yusrian Alifi Tria Susanti Ananda Salsabila Kenyo Sarasati Ananda Viza Oktavia Ayu Nareswari Cahyaningati, Retno Dea Rahayu Ekmarinda, Een Yualika Elok Sri Utami Firdaus Al Maidah Firdaus Al Maidah Firdaus Al Maidah Hari SUKARNO Imanita Septian Rusdianti Lestari, Vita Dwi Lisa Faradianti Maidah, Firdaus Al Marsuhin Marsuhin Meilan, Ria Moh. Hudi Setyobakti Mudjiyanti, Rina Mukhsin, Muhammad Nareswari, Ayu Nayla Iftitah Despriana Ria Meilan Septiani, Ria Suyono, Aji Prasetyo Suyono, Aji Preasetyo Yulian Ade Chandra