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All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review JOURNAL OF APPLIED ACCOUNTING AND TAXATION NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Cakrawala: Jurnal Litbang Kebijakan Competitive Jurnal Akuntansi dan Keuangan Dinasti International Journal of Education Management and Social Science EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Shafin: Sharia Finance and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Muria Jurnal Layanan Masyarakat Izdihar : Jurnal Ekonomi Syariah Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Journal of Applied Accounting And Business (JAAB) Jurnal Ekonomika Dan Bisnis Journal of Accounting and Finance Management (JAFM) Jurnal Keuangan dan Perbankan Jurnal Ekonomika Manajemen Dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi Horizon: Indonesian Journal of Multidisciplinary Jurnal Ekonomi, Manajemen, Akuntansi
Mohamad Djasuli
Universitas Trunojoyo Madura
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Analisis Pemanfaatan Dana Bagi Hasil Pajak Daerah dalam Pembangunan Fasilitas Publik: Studi Kasus Alun-Alun Bangkalan Malaikatul Jannah Dhuhita Wahyuningtyas; Yuanita Maharani; Mohamad Djasuli
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5929

Abstract

This study aims to analyze the impact of the utilization of regional tax revenue sharing funds on the development of public facilities in Bangkalan Regency with a focus on Bangkalan Square as the main public space for the community. The study uses a qualitative approach with a case study method. Data were obtained through field observations, semi-structured interviews, and documentation. Research informants were selected using a purposive sampling technique, namely residents who actively utilize Bangkalan Square facilities. Data were analyzed using the Miles and Huberman interactive analysis model which includes the stages of data reduction, data presentation, and drawing conclusions. The results show that the development of public facilities in Bangkalan Square has a positive impact in the form of improving the function of public spaces, community social activities, and economic activities around the area. However, the utilization of these facilities has not been optimal due to weak management, facility maintenance, and low public understanding of the role of regional taxes in development. This study has implications that local governments need to improve the effectiveness of public fund management, strengthen public facility maintenance, and improve tax education to the community to support sustainable development.
Implementasi Good Governance pada Pelayanan Pemerintah Desa Berdasarkan UUD 1945 Laelly Wahyu Hidayati; Kharisma Ayu Febriani; Mohamad Djasuli
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.16

Abstract

Providing the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activitiesProviding the best service is one of the achievements of the village government in order to meet the quality of service. This is a form of state service for officials written in Alenia 4 Preamble to the 1945 Constitution. This research will determine the implementation of good governance in village government services. This study uses literature review research with a descriptive approach. This method is intended to search, evaluate, and synthesize the best available evidence. Performance related to accountability has been good because it is committed to increasing trust. Transaparancy is not good, because it does not match the system created. Openness is good with digital media. The rule of law is not good because there are still violations. So that accountability and openness are good, but the transparency and rule of law still need to be improved for village officials in village government service activities
Persepsi Auditor terhadap Pemanfaatan Decision Tree dalam Evaluasi Kinerja Pengawasan Inspektorat Kabupaten Bangkalan Mohamad Djasuli; Zahroh Maulidia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9515

Abstract

Decision tree merupakan model struktur pohon akar yang berbentuk struktur untuk merumuskan data dan membantu proses pengawasan yang ada di lingkungan Inspektorat Kabupataen Bangkalan. Oleh karena itu pemahaman dan penerapan metode ini menjadi penting bagi auditor. Proses pengawasan auditor akan ditindaklanjuti oleh ketua tim dan dilanjutakan oleh pengendali teknis sebagai pemberi rekomendasi atas hasil temuan pengawasan dan di review kembali oleh inspektur untuk diserahkan kembali kepada auditor, proses ini adalah sesuai dengan metode decision tree. penelitian ini bertujuan untuk mendeskripsikan persepsi dari pada auditor terkait dengan metode decision tree. penelitian ini dilakukan dengan metode wawancara terhadap para auditor di Inspektorat Kabupataen Bangkalan. Hasil penelitian menunjukkan bahwa metode decision tree dianggap membantu dan memberikan manfaat dalam proses pengawasan. diperoleh persepsi auditor bahwa metode decision tree membantu dan memberi keuntungan terhadap proses pengawasan, dengan adanya metode ini maka akan meminimalisir hambatan dan mampu mencari solusi dalam pengambilan keputusan untuk evaluasi kinerja. Kesimpulan dari penelitian ini adalah metode  decision tree direkomendasikan oleh auditor untuk diterapakan dalam pengawasan secara berkelanjutan dengan cara pelatihan, uji coba dan penguasaan tekhnologi secara merata.
From Sustainability to Profit: The Role of Green Accounting and ESG in the Banking Sector Mohamad Djasuli; Anita Nuris Lestari; Fatimatus Zahra Ayu; R. Choirur Rizki; Syamsuddin Syamsuddin
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2586

Abstract

This study examines the effects of Green Accounting and Environmental, Social, and Governance (ESG) disclosure on financial performance and firm value in Indonesian banks from 2022 to 2024. Sustainability has gained attention due to regulatory requirements and stakeholder expectations, but its financial impact in banking is not well understood. Using a quantitative panel data approach, secondary data from annual reports, sustainability reports, financial statements, and market sources were analyzed. Classical assumption tests ensured model validity, and the Common Effect Model with robust clustered standard errors addressed heteroskedasticity and autocorrelation. Results reveal that Green Accounting has a positive but insignificant effect on Return on Assets, while ESG disclosure has a positive and significant effect on financial performance when examined jointly with Green Accounting. Neither Green Accounting nor ESG disclosure significantly affects market valuation measured by Tobin’s Q. The findings suggest that sustainability practices improve internal financial outcomes but have limited impact on investor perceptions. Banks are encouraged to enhance ESG measurement and disclosure quality, integrate ESG into KPIs and management incentives, and adopt standardized reporting with external assurance mechanisms.
Model Pemasaran Biogas dalam Tabung Berbasis Modal Sosial pada Kelompok Masyarakat Guna Meningkatkan PADes Nurin Niswah; Mohammad Djasuli; Citra Lutfia; Gita Arasy Harwida
Muria Jurnal Layanan Masyarakat Vol. 6 No. 1 (2024): Maret 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i1.11343

Abstract

In order to increase the Village Original Income (PADes), this study proposes to create a model of biogas commercialization in tubes based on social capital in environmental organizations. The marketing of biogas products is based on the principles of social capital, which combines aspects of sustainability, efficiency, and community empowerment. This study assessed the efficiency of the social capital- based biogas marketing model in increasing the income and welfare of community groups through surveys, interviews, and data analysis. To support the growth of biogas at the village level, local governments, non- profit groups, and industry players are requested to use the findings of this study as a guide in making more effective marketing policies and tactics. Thus, the implementation of these strategies is expected to positively contribute to economic and environmental empowerment at the village level while increasing Village Original Revenue as a step towards sustainable development.
PERAN SISTEM PENGENDALIAN INTERNAL DALAM MENCEGAH KECURANGAN DI PEMERINTAH DESA Mohamad Djasuli; Desi Indra Cahyani; Nidaul Syofiyun Nahidoh; Ismiyanti Ismiyanti; Awwaliya Putri Irawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2ra72e14

Abstract

Penelitian ini bertujuan untuk menganalisis peran Sistem Pengendalian Internal (SPI) dalam mencegah kecurangan pada pengelolaan Dana Desa dengan menggunakan pendekatan critical literature review terhadap berbagai penelitian terkini. Data diperoleh dari artikel nasional dan internasional tahun 2020–2025 yang memfokuskan kajian pada variabel SPI, moralitas individu, sensitivitas moral, kecerdasan spiritual, audit internal, serta sistem whistleblowing. Hasil sintesis menunjukkan bahwa SPI secara konsisten berpengaruh positif dan signifikan dalam menekan peluang terjadinya fraud, namun efektivitasnya sangat dipengaruhi oleh faktor non-teknis, terutama moralitas aparatur dan kecerdasan spiritual yang terbukti memperkuat hubungan antara SPI dan pencegahan fraud. Selain itu, mekanisme deteksi seperti audit internal dan sistem whistleblowing memberikan kontribusi substansial sebagai lapisan pengawasan tambahan. Temuan ini menegaskan bahwa upaya pencegahan kecurangan di pemerintah desa memerlukan model pertahanan berlapis yang mengintegrasikan kontrol struktural, integritas etis, dan mekanisme deteksi yang memadai.
REVEALING THE REASONS FOR THE IMPLEMENTATION OF PKB AND BBNKB OPTIONS TO INCREASE REGIONAL TAXES Riska Putri Herwanda; Marta Cindy Aulia; Aurellia Christa Febyandhani; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2971

Abstract

Introduction: One of the sources of regional revenue comes from the Motor Vehicle Tax (PKB) and the Motor Vehicle Name Return Fee (BBNKB). However, with the change in regulations, the Regional Government enforces the option. Option is an additional tax levy according to a certain percentage that serves to increase the potential of regional revenue. The implementation of options depends on public understanding and adequate infrastructure support. The purpose of this study is to reveal the reasons for the implementation of the PKB and BBNKB options and their relationship with the increase in regional taxes. Methods: This research uses a qualitative method, which uses several sources such as statutory regulations and related scientific articles. Results: This research adds a new perspective to previous research which only focused on the potential revenue of Regency/City local governments through the Opsen PKB scheme without revealing the reasons for implementing Opsen PKB and BBNKB. For this reason, in this research, the author will reveal the reasons for implementing Opsen PKB and BBNKB. Keywords: BBNKB, Option; Regional Taxes; PKB
ANALISIS VALUE FOR MONEY DALAM MEWUJUDKAN EFISIENSI, TRANSPARANSI, DAN AKUNTABILITAS FISKAL: (TRANSFORMASI DIGITAL ADMINISTRASI PBB-P2) Elsa Farista; Eva Nur Atika Devi; Mahbubah Subairi; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2975

Abstract

Introduction: The development of digital technology has brought significant transformation in tax administration, including Rural and Urban Land and Building Tax, but its implementation faces both challenges and opportunities. This study aims to analyze the challenges and opportunities of digitizing the administration of Rural and Urban Land and Building Tax to improve the efficiency and transparency of the tax system. Methods: The method used is a systematic literature study with content analysis of published sources between 2020 and 2024. Results: The novelty of this research lies in the holistic approach that combines technical and social aspects together, in contrast to previous studies that tend to discuss both aspects separately. The results reveal that the main challenges include limited internet infrastructure, low technological literacy, and unpreparedness of government officials, while the opportunities include improving administrative efficiency, transparency, and accountability through technological innovations such as the Local Tax Management Information System and the Indonesian Standard Quick Response Code. The research conclusion shows that the digitalization of Rural and Urban Land and Building Tax administration has the potential to improve the tax system if the challenges of infrastructure, literacy, and human resource capacity can be overcome. Recommendations for future research include empirical field studies, expanding data coverage, exploring the impact of digitization on specific groups, and integrating the latest technologies such as artificial intelligence and block chains in the tax system. Keywords: Digitalization; PBB-P2; Tax Administration; challenges; opportunities.
PERAN ARTIFICIAL INTELLIGENCE DALAM OPTIMALISASI PEMUNGUTAN PAJAK BARANG DAN JASA TERTENTU Amelia Puteri Nurchoiriyah; Emeliatus Sofia; Mohamad Djasuli; Fitriyah Fitriyah; Khairul Amala
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2978

Abstract

Introduction: This study aims to analyze the role of artificial intelligence (AI) in the optimization of tax collection on certain goods and services, with a focus on improving accuracy and administrative efficiency and reducing the tax gap. Methods: Through the literature review method, this study identifies that AI is capable of transforming the tax system through predictive analytics, transaction anomaly detection, and reporting automation, as evident in the implementation in countries such as Estonia and Singapore. However, implementation challenges in Indonesia include limited digital infrastructure, regulatory gaps, and human resource resistance. Results: The research findings recommend a holistic approach that combines infrastructure strengthening, specific legal frameworks, and human resource training to maximize the potential of AI in an inclusive and equitable manner. Keywords: Artificial intelligence, tax optimization, tax gap.
TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEWAJIBAN BLU DI INDONESIA: (Studi Literatur 2022–2025) Amelia Putri Nurchoiriyah; Emeliatus Sofia; Fathul Beri; Mohamad Djasuli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2983

Abstract

Introduction: This study is a literature review that aims to analyze the importance of transparency and accountability in the management of obligations by Public Service Agencies (BLU) in Indonesia. As government entities granted financial flexibility, BLUs require strong oversight to remain accountable in carrying out their public service mandates. Methods: This study employs a qualitative approach using a literature review method, drawing upon academic publications, government regulations, and audit reports. The aim is to synthesize various findings related to the financial governance of BLU and assess the effectiveness of current oversight mechanisms. Results: The findings reveal that a major governance challenge lies in the mismatch between budget flexibility and suboptimal reporting systems. Additionally, the limited human resource capacity in financial management has a negative impact on transparency and accountability. The study highlights the need for integrated financial information systems, capacity-building training, and strengthened internal oversight mechanisms to ensure that BLU obligations are managed in accordance with good governance principles. Keywords:  Public Service Agency, Transparency, Accountability, Obligations, Public Financial Management
Co-Authors Ach. Fawaid As'ad Achmad Zamroni Adinda Ayu Nawangsari Ageng Triganda Ainaya Anjani Akhmad Bagus Solikin Akhmad Kamaludin Akmal farhan Tito rahmatulloh Alfiani Nila Erlita Alvisa Cutyanti Amelia Puteri Nurchoiriyah Amelia Putri Nurchoiriyah Amelia Siti Ariyanti Amilatus Tsaniyeh Ana Rohyana Andilla Dwi Maharani Andini Qlifia Anggi Dwi Amanda Anggi Safrina Putri Anggi Sri Wahyuni Anggita putri parasmono Ani Fitriya Ani Lailatul Rosidah Anindhita Fadia Haya Anita Nuris Lestari Aprilia Aprillia Nabilla Ayu Rosadi Arida Dwi Machfudyah Asmaul Husna Atisa Pangesti Aulia Nur Azizah Aulia Parsa Nadhiraah Aulia Parsha Nadhiraah Aurellia Christa Febyandhani Awwaliya Putri Irawati Bella Khoirun Nisa Bismo Prayoga Chusnul Khotimah Citra Lutfia Corrina Dian Anita Sari Deasy Maharani Agustin Desi Indra Cahyani Devi Nur Alfiah Dewi Kurnia Sari Dewi Tri Darinda Dilla Rachma Ayu Dinda Harum Fisari Dinda Pramudita Jiwandono Dwi Anita Indrawati Dwi Gita Nathalia Dwi Novita Sari Dzulkarnain, Iskandar Eliana novita sari Elicia Nabilah Elin Nurlina Sari Elsa Farista Emeliatus Sofia Erika Dwi Agnik Eva Nur Atika Devi Fadia Ayu Silfia Fadyah Azzarah Oktaviani Fais Sholafudin Fara Dilla Fathul Beri Fatimatus Zahra Ayu Fatimatuz Zahroh Fieri Hendrawan Firdaushil Hasanah Fitri Arshinta Fitri Nurwulandari Fitriyah Fitriyah Fredy Wijaya Ciputra Friska Cahya Wulandari Gita Arasy Harwida Gita Arasy Harwida Hani Ayu Lestari Hesti Eka Tri Nur’Aini Hidayatul Farikhah Hilda Septia S Ilfi Nurdiana Imada Nur Musawamah Indah Ismawati Ismiyanti Ismiyanti Julliatin Puspita Sari Kavita Sapna Previdayana Khairul Amala Kharisma Ayu Febriani Khoirotul Amaliah Khoirun Nisa' Laelly Wahyu Hidayati Lailatul Qomariyah Lailia Rofidah Lely Kodarsih LISA AYUNI Lukman Hakim Luluk Indah Kholifatin M. Athif Ar Rohman Mahbubah Subairi Malaikatul Jannah Dhuhita Wahyuningtyas Manisha laisya chorella Maritza Aminatuzzuria Marta Cindy Aulia Mas Ayu Desvinta N Maya Amanda Putri Menik Puji Rahayu Merlia Indah Mezalina Wahyuning Aji Mia Ade Asvianty Miftahul Yulandari Milla Dunna Ilma Mochammad Vanny Febrianto Moh Naylur Rahman Moh. Riski Maulana Mohammad Faizal Amir Mohammad Rifqy Tiyantono Mughniyah Ihdina Putri Muhamad Nurcholis Muhamad Ridho Muhammad Adam Rizky Putra Muhammad Syam Kusufi Mukhammad Kharis Wildan Laksono Muthia Tri Ardiyanti Nabila Kumala Wijayanti Nabilla Rivanti Nadela Lastanti Nadia Invaka Sari Sari Nadila Lastanti Naila Tsawaba Nanda Iga Febrianti NAZULA NUUR AZIZAH Nia Dewi Kurniawati Nidaul Syofiyun Nahidoh Nikken Eva Ayu Anggraeni Noer Panca Mutawwab Norapuspita Norapuspita Nur Aini Nur Hayati Nur Hidayah Nura Afifah Nurin Niswah Nurjanah Khofifah Nurul Aini Nurul Habibah Nurul Syarifatul Laili Puput Purnamasari Putri Salsadila Qurrota A’yunina R. Choirur Rizki Rafianamaghfurin Rafianamaghfurin Rahayu Wilujeng Rahmat Danang Anggartawan Resa Agustina Revina Anyndita Rheni Anggraini Ridaniar Kharisma Rifkotul Mu’minah Rikha Amelia Riska Putri Herwanda Rohibul Anam Rohmatul Nurul Ummiyah Samania Samania Santi Indrawati Sekar Langit Putri Waluyo Serlina Nur Afdiyah Shaennon Agustina Sheila rahmawati Shofinatul Ainiyah Silvia Vasaura Sinta Putri Dharmayanti Sintia Dwi Puspita Sari Siti Nurhalizah Fitriani Siti Rohmah Siti Yunia Amalia Sujatmiko Wibowo Sukma Restina Pradipta Suqa Annisa Filail Syamsuddin Syamsuddin Syifa Riyani Agustin Ufik Novi Maslakah Ulfa Adiranti Ummi Hani Ummu Hani Valiyan Rahmad Illabillah Vega Septian Fikri D Vety Munawaroh Wandha Dani Sarnisa Wulandari Wulandari Yahya Wahyu Zacky Zakaria Yuanita Maharani Yuliati Ningsih Yuni Rimawati Yunita Dwi Anggraini Zaenur Rahman Zahroh Maulidia Zainiyatul Akhiroh