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All Journal Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Farah Qalbia
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Inovasi Teknologi dalam Sistem Informasi Akuntansi: Financial Planning pada Bisnis UMKM Farah Qalbia; Anggelica Ramadhani
Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Vol. 1 No. 4 (2023): Desember : Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kolaborasi.v1i4.215

Abstract

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.
Pengaruh Surat Pemberitahuan (SPT) Dan Nomor Pokok Wajib Pajak (NPWP) Terhadap Penerimaan Pajak Penghasilan Pasal 21 Tahun 2006-2011 (Studi Empiris pada Direktorat Jenderal Pajak) Suryantoro, Bambang; Qalbia, Farah; Rosyidah, Rosyidah
Studia Ekonomika Vol. 12 No. 1 (2014): Studia Ekonomika Volume 12 Nomor 1 Januari Tahun 2014
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v12i1.39

Abstract

Self Assessment system bermakna bahwa Wajib Pajak diberi kepercayaan untuk menghitung, memperhitungkan, dan membayar sendiri jumlah pajak yang terutang, serta melaporkannya secara teratur.Dengan demikian Wajib Pajak diharapkan dapat menggunakan hak dan kewajiban perpajakannya sesuai peraturan dan UU perpajakan yang berlaku, sehingga penerimaan Negara dari sektor pajak dapat meningkat.Kewajiban Wajib Pajak yang utama diantaranya adalah kewajiban Mendaftarkan Diri, Kewajiban Pembayaran, Pemotongan, Pemungutan Pajak, dan Kewajiban Pelaporan. Penelitian ini dilakukan untuk memperoleh bukti mengenai pengaruh jumlah lembar Surat Pemberitahuan (SPT), tingkat pendaftar Nomor Pokok Wajib Pajak (NPWP) terhadap penerimaan Pajak PenghasilanPasal 21. Penelitian ini menggunakan data sekunder yang diperoleh dari kantor pusat Direktorat Jenderal Pajak periode tahun 2006 sampai dengan tahun 2011. Alat analisis yang digunakan adalah regresi linier berganda dimana variabel dependen adalah penerimaan Pajak Penghasilan Pasal 21 serta variabel independen adalah jumlah lembar Surat Pemberitahuan (SPT) dan tingkat Pendaftar Nomor Pokok Wajib Pajak (NPWP). Hasil penelitian adalah sebagai berikut: (1) Jumlah lembar Surat Pemberitahuan (SPT) berpengaruh positif terhadap penerimaan Pajak Penghasilan Pasal 21 (thitung 3,452> ttabel 2,353); (2) Tingkat pendaftar NPWP tidak berpengaruh positif terhadap penerimaan Pajak Penghasilan Pasal 21 (thitung -0,236 < ttabel 2,353); (3) Jumlah lembar Surat Pemberitahuan (SPT) dan tingkat pendaftar NPWP berpengaruh signifikan terhadap penerimaan Pajak Penghasilan Pasal 21 secara simultan (fhitung 32,6 > ftabel 19)
Analisis Kepatuhan Pelaporan Ppn Dan Perbedaan Penerapan Terhadap Perubahan UU PPN NO. 18 Tahun 2000 Ke UU PPN NO. 42 Tahun 2009 Soedarmanto, Soedarmanto; Qalbia, Farah; Amalia, Marissa
Studia Ekonomika Vol. 12 No. 2 (2014): Studia Ekonomika Volume 12 Nomor 2 Juli Tahun 2014
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v12i2.49

Abstract

Pajak merupakan kewajiban yang harus dibayar oleh masyarakat baik itu pribadi maupun badan dari pendapatan atau penghasilannya kepada pemerintah. Pajak merupakan sumber penerimaan dalam negeri yang semakin lama semakin terasa menjadi andalan penerimaan Negara. Untuk lebih meningkatkan penerimaan Negara di bidang perpajakan, Direktorat Jendral Pajak telah beberapakali melakukan Penyempurnaan, Penambahan, dan bahkan perubahan di bidang perpajakan, salah satunya adalah Kepatuhan Pelaporan Pajak Pertambahan Nilai (PPN) yang penulis bahas dalam penelitian ini. PT. Metaform Jaya Abadi adalah perusahaan yang bergerak dalam bidang design interior dengan spesialisasi aluminium profile untuk furniture baik dalam bentuk batangan ataupun diproduksi sesuai dengan permintaan dan keinginan pelanggan. Dalam melakukan transaksinya, perusahaan tersebut melakukan penjualan dengan mengenakan Pajak Pertambahan Nilai setelah dikukuhkan sebagai pengusaha kena pajak sejak tahun 2006. Perusahan tersebut merupakan salah satu perusahaan di Jakarta yang harus melakukan perubahan pelaporan PPN akibat perubahan undang-undang No. 18 tahun 2000 menjadi undang-undang No. 42 tahun 2009. Penulis meneliti apakah PT. Metaform Jaya Abadi melakukan pelaporan PPN periode 2009-2012 sesuai dengan undang-undang yang berlaku. Dalam penelitian ini penulis menggunakan metode penelitian kualitatif. Berdasarkan hasil penelitian yang dilakukan selama periode tersebut, penulis menemukan bahwa perusahaan tersebut telah mematuhi undang-undang yang berlaku; sesuai dengan undang-undang No. 18 tahun 2000 dan undang-undang No. 42 tahun 2009.
The Role of Social Relationships in Crowdfunding: A Literature Review on Information, Trust, and Project Funding Success Habibi Ahmad Syauqi; Farah Qalbia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 1 (2024): March: International Journal of Business Law, Business Ethic, Busines Comunicat
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i1.342

Abstract

This study aims to analyze the impact of social relationships in crowdfunding, focusing on the aspects of information, trust, and project funding. In the context of crowdfunding, social relationships between fundraisers and backers play a significant role in creating an environment that supports project success. The literature review reveals that strong social networks and information transparency can increase the level of backer trust. Trust built through positive social relationships significantly contributes to funding decisions made by individuals. In addition, this study shows that the quality of social relationships can serve as a catalyst in attracting financial support, with a wider network providing access to greater resources. Thus, the results of this study emphasize the importance of fundraisers to build and maintain good social relationships as a strategy to increase the chances of success in crowdfunding. Further research is recommended to explore cultural differences and contexts that may influence the dynamics of social relationships in crowdfunding.
Climate Risk, Legal Liability, and Portfolio Strategy: A Qualitative Review of Brown Assets as Hedging Instruments in High-Carbon Scenarios Seger Santoso; Farah Qalbia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 3 No. 2 (2026): June: International Journal of Business Law, Business Ethic, Business Communica
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v3i2.457

Abstract

This qualitative literature review synthesizes current evidence on how investors navigate climate risk, legal liability, and portfolio strategy by reassessing the financial role of brown assets in high carbon transition contexts. The review finds that carbon intensive assets, traditionally viewed as stranded or declining, may provide conditional hedging value when policy trajectories remain uncertain, green technologies are not yet fully scalable, and transition risks are uneven across sectors. Legal liability emerges as a powerful driver of portfolio decisions, as fiduciaries face increasing scrutiny regarding climate disclosure, risk governance, and alignment with net zero commitments. The synthesis reveals that the strategic value of brown assets is dynamic rather than static, depending on regulatory convergence, technological maturity, and institutional investor risk preferences. Overall, the review highlights the interplay between climate related litigation pressures and investment strategy, emphasizing the need for adaptive risk assessment frameworks in a rapidly evolving transition landscape.
Auditor Adaptability in the Digital Age: A Qualitative Literature Review on the Interplay of Expertise, IT Literacy, and Dynamic Capabilities Seger Santoso; Farah Qalbia; Ahembang
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i3.420

Abstract

This qualitative literature review examines auditor adaptability in the digital age by synthesizing prior research on the interplay between professional expertise, IT literacy, and dynamic capabilities. Drawing on multidisciplinary studies in auditing, accounting information systems, and organizational theory, the review explores how digital technologies—such as data analytics, artificial intelligence, and automated audit tools—reshape auditors’ roles and competence requirements. The findings indicate that traditional audit expertise remains essential but is increasingly complemented by IT literacy, which enables auditors to effectively interpret technology-enabled evidence and reduce uncertainty in digital audit environments. Moreover, the dynamic capabilities framework explains how auditors continuously sense technological change, seize learning opportunities, and reconfigure audit practices to sustain audit quality. This review contributes to the auditing literature by conceptualizing auditor adaptability as a multidimensional and evolving capability, offering insights for audit firms, professional bodies, and educators in designing future-oriented competency development strategies.
Reframing Power in New Ventures: A Literature Synthesis on Capital Diversity and Strategic Influence Among Founders and Investors Muhammad Rizal; Farah Qalbia
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 1 No. 1 (2024): February: International Journal of Business, Marketing, Economic & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v1i1.441

Abstract

This qualitative literature review explores how various forms of capital—beyond financial investment—shape power dynamics between founders and investors in new ventures. Drawing on organization theory, entrepreneurship, and governance literature, the review synthesizes findings on human, social, reputational, and symbolic capital as sources of strategic influence. It challenges the traditional dominance of financial capital in venture control and highlights how non-financial assets enable founders to assert influence, co-create governance, and navigate investor relations. The analysis reveals that power in new ventures is dynamic, relational, and context-dependent, offering a reframed understanding that informs both academic theory and entrepreneurial practice
Exploring Pay Equity: The Role of Public and Employee Stakeholders in Shaping CEO-Worker Pay Ratios Mohammad Chaidir; Seger Santoso; Farah Qalbia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 1 (2024): January : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i1.216

Abstract

This research investigates the impact of stakeholder pressures on executive compensation practices, focusing on the influence of public and employee stakeholders through the disclosure of CEO-worker pay ratios and regulatory frameworks. The primary objective is to analyze how these stakeholders shape corporate governance norms and executive pay policies. Employing a qualitative methodology, this study synthesizes contemporary research on the subject. It reviews strategic organizational responses aimed at enhancing transparency and fairness in executive compensation. Data were gathered from various scholarly articles, regulatory reports, and case studies, providing a comprehensive overview of the current landscape. The Result reveal that the public and employee stakeholders have a substantial influence on CEO compensation policies. According to the study, more pay equity transparency promotes improved stakeholder confidence, corporate accountability, and organizational reputation. It also emphasizes how businesses adjust to legal changes and the wider consequences for corporate social responsibility.
Comprehensive Analysis of Debt Policy, Dividend Policy, and Profitability on Firm Value in the Finance Sector Eri Kusnanto; Farah Qalbia; Agil Septiansyah Wijayanto. M
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 3 (2024): July : International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i3.224

Abstract

This research aims to analyze how Debt Policy, Dividend Policy, and Profitability affect to firm valuation. The population comprises finance sector companies from the Indonesia Stock Exchange from 2018 to 2022. Utilizing a purposive sampling method, a sample of 28 companies was selected from a total population of 106 that met the specified criteria. The data were analyzed using multiple linear regression with SPSS 25 to investigate the relationships between Debt Policy, Dividend Policy, Profitability and Firm Value. The results indicate that Debt Policy, Dividend Policy and Profitability significantly impacts on firm value. These findings underscore the importance of strategic financial policies in shaping firm valuation and provide insights into optimizing financial management strategies in the finance sector.
Advances and Challenges in Predicting SME Failures: A Literature Review on Methodological Trends, Data Imbalance Solutions, and Model Validation Practices Muhammad Rizal; Farah Qalbia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.267

Abstract

This qualitative literature review explores the advances and challenges in predicting SME failures, focusing on methodological trends, data imbalance solutions, and model validation practices. Over recent years, machine learning techniques have gained prominence, replacing traditional statistical models and improving predictive accuracy. Key strategies for overcoming data imbalance, such as Synthetic Minority Over-sampling Technique (SMOTE) and cost-sensitive learning, have also been highlighted. However, challenges persist, particularly in model interpretability, generalization, and overfitting. The review emphasizes the need for continuous refinement of predictive models and validation practices to ensure real-world applicability. The findings suggest that while considerable progress has been made, future research should aim to enhance model transparency and address limitations in data representation to improve SME failure prediction across diverse contexts.
Co-Authors Agil Septiansyah Wijayanto. M Ahembang Amalia, Marissa Anggelica Ramadhani Eri Kusnanto Grace Yulianti Habibi Ahmad Syauqi Mohammad Chaidir Muhammad Rizal Ngadi Permana Rosyidah Rosyidah, Rosyidah Seger Santoso Soedarmanto, Soedarmanto Suryantoro, Bambang Syauqi, Habibi Ahmad Yessica Amelia