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All Journal Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan 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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Horizon: Indonesian Journal of Multidisciplinary Jurnal Akuntansi Hukum dan Edukasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Mohamad Djasuli
Universitas Trunojoyo Madura
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts 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 Neuroscience Nursing Public Health Social Sciences Other

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ANALISIS KETERKAITAN ANTARA DANA CADANGAN DAN ASET PUBLIK TERHADAP GOOD GOVERNANCE Maritza Aminatuzzuria; Sheila rahmawati; Rohibul Anam; 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.v14i2.2990

Abstract

Introduction: Good governance is a key principle in state financial management that aims to achieve transparency, accountability, efficiency and public participation. In this context, reserve funds and public assets are important instruments that can strengthen governance. This study aims to analyze the relationship between the management of reserve funds and public assets and the implementation of good governance principles, especially in maintaining fiscal stability and supporting sustainable development. Methods: This research is a literature review based on academic journals, policy papers, and official government documents. A qualitative, descriptive-analytical approach was applied to identify the linkages between reserve funds, public assets, and good governance. Results: The study finds that transparent and accountable management of reserve funds boosts public trust and strengthens fiscal resilience. Likewise, optimizing public assets improves resource efficiency and contributes to inclusive economic growth. Both elements significantly support governance, particularly in enhancing transparency, accountability, and fiscal efficiency. Conclusion and suggestion: This study emphasizes the importance of integrating good governance principles in the management of reserve funds and public assets. Good management of these two components can strengthen fiscal stability, improve the efficient use of state resources, and build public trust in government institutions. Therefore, it is recommended that policymakers formulate a more transparent, accountable and participatory public financial management strategy. This study provides a new perspective on the synergy between state financial instruments and good governance in supporting sustainable development. Keywords: Reserve funds, Public assets, Good governance.
PEMETAAN PENELITIAN PKB DAN BBNKB DI INDONESIA: (STUDI LITERATUR 2022–2025) Amilatus Tsaniyeh; Ilfi Nurdiana; Sheila Rahmawati; Nurul Aini; 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.v14i2.2993

Abstract

Introduction: This research is a literature study that aims to map trends, focus, and research gaps on Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) in Indonesia in the period 2022 to 2025, post-implementation of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD Law). Methods: Through searching articles in the SINTA 1 to SINTA 5 databases, 46 selected articles from a total of 107 initial articles were analyzed using the Systematic Literature Review (SLR) approach. Results: The results of the study showed that the majority of studies used quantitative methods (84.78%) and predominantly raised topics around taxpayer compliance, collection effectiveness, and digitalization of services through e-Samsat. The most widely used theories include the theory of planned behavior, attribution theory, and compliance theory, which reflect a behavioral approach to studying tax compliance. In addition, mapping of research locations indicates that areas such as East Java, Bali, and Jambi are the most frequently studied locations. This study provides an important contribution in enriching academic discourse and providing further research directions and input for policymakers in optimizing PKB and BBNKB revenues as sources of Regional Original Income (PAD). Keywords: E-Samsat, tax compliance, PKB and BBNKB
DUA DEKADE PENELITIAN GREEN ACCOUNTING DI INDONESIA: (SEBUAH SYSTEMATIK LITERATURE RIVIEW) Mohamad Djasuli; Syifa Riyani Agustin; Khoirotul Amaliah; Dewi Kurnia Sari; Samania Samania
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3559

Abstract

Introduction: This study systematically maps and analyzes the development of green accounting research in Indonesia over the last two decades (2005–2025). It aims to identify significant trends, methodological patterns, thematic focuses, research gaps, and potential future directions. The topic has gained increasing academic interest in Indonesia, driven by growing demands for environmental responsibility and sustainable business practices. Methods: This qualitative study uses a Systematic Literature Review (SLR) approach to analyze 62 articles published in accredited national journals (Sinta 1 and 2) from 2005 to 2025. Articles were classified by research focus, methodology, and analytical techniques to reveal trends and gaps in the field.Results: These findings indicate a progressive movement in green accounting research, reflecting the increasing integration of environmental responsibility into business and academic discourse. However, the diversity of approaches and inconsistent results among these studies suggest that this field is still evolving and offers significant opportunities for further exploration. Conclusion and suggestion: Green accounting in Indonesia has made significant progress, but remains conceptually and practically diverse. Future research should extend beyond financial perspectives to include behavioral, governance, and sustainability dimensions. Increased awareness, regulatory support, and academic collaboration are essential for green accounting to become a transformative tool for sustainable development. Keywords: Green Accounting, Indonesia, Systematic Literature Review
Pembinaan perpajakan desa melalui model ekspos interaktif hasil pengawasan inspektorat Kabupaten Bangkalan Wiwik Sagita; Mohamad Djasuli
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 4 (2026): August
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i4.39907

Abstract

AbstrakKetidakpatuhan perpajakan dalam pengelolaan Dana Desa masih menjadi permasalahan yang kerap ditemukan, khususnya dalam pemotongan, penyetoran, dan pelaporan pajak. Kondisi ini mencerminkan rendahnya pemahaman perangkat desa terhadap regulasi perpajakan yang berlaku. Kegiatan ini bertujuan meningkatkan pemahaman dan kepatuhan perpajakan perangkat desa melalui pendekatan ekspos hasil pengawasan oleh Inspektorat Kabupaten Bangkalan. Sasaran kegiatan meliputi 3 (tiga) pemerintah desa di Kabupaten Bangkalan, yaitu Desa GLS-01, Desa KML-01, dan Desa KWY-01 yang disamarkan demi mematuhi etika keberahasiaan data pengawasan publik dan dipilih secara purposive sebagai wilayah pembinaan prioritas Irban II berdasarkan evaluasi LHE sebelumnya. Pelaksanaan dilakukan melalui dua tahapan, yaitu identifikasi permasalahan melalui pemeriksaan dokumen APBDes, SPJ, dan RAB, serta penyelenggaraan forum ekspos hasil pengawasan secara interaktif. Hasil kegiatan berdasarkan pre-test dan post-test menunjukkan peningkatan rerata pemahaman peserta sebesar 42,5% (skor 45,0 menjadi 87,5) dengan tingkat kepuasan mencapai 92,0%. Secara perilaku, Desa GLS-01 dan Desa KML-01 telah menyelesaikan seluruh kewajiban perpajakan dan revisi SPJ secara tuntas (100%), sedangkan Desa KWY-01 dalam tahap monitoring berkelanjutan. Pendekatan ekspos hasil pengawasan terbukti efektif dalam meningkatkan akuntabilitas dan kepatuhan perpajakan pemerintah desa. Kata kunci: akuntabilitas; ekspos hasil pengawasan; inspektorat; pembinaan; perpajakan desa. AbstracTax non-compliance in the management of Village Funds remains a common issue, particularly regarding tax withholding, payment, and reporting. This situation reflects the village officials’ limited understanding of applicable tax regulations. This activity aims to improve the understanding and tax compliance of village officials through an approach that presents the results of oversight by the Bangkalan Regency Inspectorate. The activity targeted 3 (three) village governments in Bangkalan Regency, namely Village GLS-01, Village KML-01, and Village KWY-01, anonymized to comply with audit data confidentiality ethics and selected purposively as priority guidance areas under Irban II based on previous evaluation reports. The implementation was carried out in two stages: identifying issues through the examination of APBDes documents, SPJs, and RABs, and conducting an interactive forum to present the results of the oversight. Based on pre-test and post-test measurements, results showed a 42.5% increase in average participant understanding (score 45.0 to 87.5) with a satisfaction rate of 92.0%. Behaviorally, Village GLS-01 and Village KML-01 fully settled all tax obligations and revised SPJ documents (100%), while Village KWY-01 entered an ongoing monitoring phase. The approach of presenting audit findings proved effective in enhancing the accountability and tax compliance of village governments. Keywords: accountability; disclosure of audit findings; inspectorate; guidance; village taxation.
Pendampingan Penggunaan Microsoft Excel Berbasis Link Antar Sheet sebagai Upaya Meningkatkan Ketelitian Review Laporan Keuangan Pemerintah Daerah Salvin Cahya Pratama; Mohamad Djasuli
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 3 (2026): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i3.851

Abstract

This community service was conducted at the Bangkalan Regency Inspectorate with the aim of improving the accuracy and efficiency of the local government financial report review process using Microsoft Excel based on inter-sheet links. Partners faced problems with the process of processing and summarizing financial data, which was still done manually, which could lead to input errors, data discrepancies between reports, and yields. This activity was carried out in several stages, including identifying the problem, creating a Microsoft Excel format based on inter-sheet links, teaching how to use Microsoft Excel, conducting a simulation of a local government financial report review, and evaluating the results. The mentoring focused on the use of formulas and data connectivity between sheets to make the process of processing, validating, and consolidating financial report data easier. The results of the activity showed that the implementation of Microsoft Excel based on inter-sheet links can improve the efficiency of the local government financial report review process. This was evidenced by faster data recapitulation speed, lower input error rates, and better data consistency between financial reports. This activity also improves employee understanding and skills on how information technology can help manage financial data more efficiently and accurately. Therefore, the use of Microsoft Excel based on inter-sheet links can help the process of reviewing local government financial reports more efficiently, clearly, and accountably. By using more optimal information technology, this activity is expected to help improve regional financial governance.
PERAN MANAJEMEN ASET TETAP DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus BPKAD Kabupaten Bangkalan) Maulinda Safitri; Fifin Nur Halizah; RA Nurur Rohmah Aidatul Fitriyah; Alvin Kurniawan; Mohamad Djasuli
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 7 No. 2, Juni 2024
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i2.345

Abstract

Aset tetap merupakan salah satu permasalahan yang sering menjadi perhatian dalam penyusunan dan pelaporan Laporan Keuangan Pemerintah Daerah (LKPD), karena mempunyai nilai investasi relatif signifikan dan komponen kekayaan terbesar sehingga perlu dilakukan manajemen aset tetap untuk menciptakan kewajaran laporan keuangan, akan tetapi dalam manajemen aset tetap tidaklah mudah dan perlu ditunjang oleh pengendalian internal yang sesuai dengan peraturan. Pengendalian ini pastinya dirancang guna dalam memberikan sebuah keyakinan untuk satu tujuan yang salah satunya untuk keandalan atas pelaporan keuangan Penelitian ini dilakukan untuk mengetahui mengenai peran manajemen aset tetap dan pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan jenis data primer berupa observasi dan wawancara, sedangkan data sekunder yang diperoleh melalui studi literatur. Hasil penelitian menunjukkan bahwa manajemen aset tetap dan pengendalian internal memiliki peran terhadap kualitas laporan keuangan pemerintah daerah.
Optimization Of Regional Financial Management For Sustainable Development Rizky Zainul Alim; Mohammad Djasuli
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2699

Abstract

Optimization of regional financial management is an activity that includes planning, budgeting, implementation, administration, reporting, accountability, and supervision of regional finances. This research aims to identify, analyze, and provide recommendations regarding the optimization of regional financial management in order to support sustainable development. This type of research is library research, which is research that uses literature, books, magazines, journals, or other references in collecting in-depth information and data. Overall, optimizing regional financial management through the implementation of transparency, accountability, increasing the capacity of the apparatus, community participation, and effective supervision are crucial steps to support sustainable development.
Implementasi Teknologi Informasi dalam Pengelolaan Aset atau Barang Milik Daerah Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kabupaten Sampang Aisah Aisah; Mohamad Djasuli
Jurnal Akuntansi Hukum dan Edukasi Vol. 1 No. 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v1i2.3782

Abstract

Penelitian ini bertujuan untuk menganalisis Implementasi Penggunaan Teknologi  informasi dalam pengelolaan barang milik daerah pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sampang. Penelitian ini menggunakan metode kualitatif deskriptif untuk mendeskripsikan aspek-aspek yang berkaitan dengan objek penelitian secara mendalam.  Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Dalam mengumpulkan data-data, penulis membuat daftar pertanyaan untuk ditanyakan langsung kepada informan yang berhubungan langsung dengan pengelolaan asset/barang milik daerah dengan melakukan wawancara ataupun observasi langsung ke tempat penelitian. Hasil penelitian menunjukkan bahwa penerapan teknologi informasi berpengaruh  besar terhadap kompetensi kinerja pegawai dan berkontribusi pada peningkatan transparansi dalam pengelolaan aset. Transparansi ini tercapai melalui mudahnya akses terhadap data aset yang relevan bagi pemangku kepentingan, termasuk auditor, regulator, dan masyarakat umum.
Co-Authors Ach. Fawaid As'ad Achmad Zamroni Adinda Ayu Nawangsari Ageng Triganda Ainaya Anjani Aisah Aisah Akhmad Bagus Solikin Akhmad Kamaludin Akmal farhan Tito rahmatulloh Alfiani Nila Erlita Alvin Kurniawan 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 Fifin Nur Halizah 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 Maulinda Safitri 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 RA Nurur Rohmah Aidatul Fitriyah Rafianamaghfurin Rafianamaghfurin Rahayu Wilujeng Rahmat Danang Anggartawan Resa Agustina Revina Anyndita Rheni Anggraini Ridaniar Kharisma Rifkotul Mu’minah Rikha Amelia Riska Putri Herwanda Rizky Zainul Alim Rohibul Anam Rohmatul Nurul Ummiyah Salvin Cahya Pratama 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 Wiwik Sagita Wulandari Wulandari Yahya Wahyu Zacky Zakaria Yuanita Maharani Yuliati Ningsih Yuni Rimawati Yunita Dwi Anggraini Zaenur Rahman Zahroh Maulidia Zainiyatul Akhiroh