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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JAZ: Jurnal Akuntansi Unihaz BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah Jurnal Ilmu Ekonomi Manajemen dan Akuntansi J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Filantropi: Jurnal Manajemen Zakat dan Wakaf Abdi Cendekia: Jurnal Pengabdian Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi Neraca Sahwahita: Community Engagement Journal Jurnal Ekonomi Bisnis dan Kewirausahaan
Susanto, Febry Fabian
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MENINGKATKAN PENGELOLAAN KEUANGAN DI SEKTOR SWASTA MELALUI TEKNIK PENGANGGARAN Junjunan, Mochammad Ilyas; Saifuddin, Muchammad; Nawangsari, Ajeng Tita; Susanto, Febry Fabian
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 3 No 1 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v3i1.8253

Abstract

Training in budgeting techniques is key to successful and sustainable financial management, both for individuals and organizations. This mentoring activity aims to provide participants with an understanding of the importance of financial management in the private sector, especially for financial directors and managers to plan and control budget-based business operations. This mentoring and training uses a method that focuses on extracting information, implementing, and monitoring evaluation based on tutorial practicum activities directly in the computer laboratory on financial management in the private sector and budgeting techniques. The results of this service show an increase in the understanding and ability of participants in preparing budget-based operational and financial plans at the Labini AMDK company, Madura. In addition, 82% of the participants' satisfaction level with the service activities carried out by the service team of the Faculty of Economics and Islamic Business at UIN Sunan Ampel Surabaya. In the future, mentoring and training activities, as well as monitoring and evaluation, can be consistently carried out with different directions and focuses according to the obstacles faced by the community so that the level of understanding and implementation of budget-based planning can continue to be developed for effective and efficient performance achievement.
Pendampingan Penyusunan Laporan Keuangan Pada Distributor Air Mineral Maqoo Menggunakan Aplikasi Lamikro Chandra, Slamet Dwi; Istiqfarah, Sabrina Aulia; Wardana, Syafrizal Rangga; Nuraini, Zahra Dwi; Setiawan, Yumna Rosyinda; Muzakki, M. Rifki; Purwanto, Pegy Dwi Yuliani; Qolbiyyah, Sakinatul; Ansah, M. Handri; Lating, Ade Irma Suryani; Susanto, Febry Fabian
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 4 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i4.10799

Abstract

Kegiatan pendampingan pencatatan laporan keuangan pada UMKM CV Kemuning Lestari ini memiliki beberapa kendala, salah satunya dalam hal pencatatan dan pelaporan yang belum memenuhi standar akuntansi yang berlaku. Dari kegiatan ini diharapkan untuk CV. Kemuning Lestari mendapatkan pemahaman teoritis terkait sistem pencatatan keuangan yang sesuai dengan standar berlaku, yaitu SAK EMKM. Dan penerapannya dalam laporan keuangan dengan Lamikro. Dalam pendampingan ini dilakukan beberapa tahapan yaitu wawancara, mengolah data, dan pemaparan hasil serta melakukan evaluasi. Pada kegiatan pengabdian masyarakat ini menggunakan metode Community Based Participation Research (CBPR). Hasil Pengabdian ini pelaku umkm mampu meningkatkan kualitas laporan keuangan. Pengelola menunjukkan peningkatan pemahaman terhadap prinsip-prinsip akuntansi dasar, pencatatan transaksi, penyusunan neraca, serta laporan laba rugi. Selain itu, subjek pendampingan juga dapat melakukan pencatatan keuangan bisnis sesuai dengan SAK EMKM. Kata Kunci: Pendampingan, UMKM, Laporan Keuangan, Lamikro
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderating pada Perusahaan Makanan dan Minuman yang Terdaftar pada Indeks Saham Syariah Indonesia Azizah, Jihan Nur; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul; Salsabila, Shofiyah Nugraha; Susanto, Febry Fabian
JES (Jurnal Ekonomi Syariah) Vol. 10 No. 1 (2025): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v10i1.1106

Abstract

This study aims to analyze the effect of financial performance on firm value in the food and beverage sector listed on the Sharia Stock Index (ISSI) with dividend policy as a moderating variable. This study uses a quantitative approach with secondary data from 35 companies for the 2019-2021 period obtained from the Indonesia Stock Exchange (IDX) website. The variables studied include current ratio, return on assets, total asset turnover, and debt to equity ratio. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the current ratio has no significant effect on firm value. Return on assets has a positive and significant effect on firm value. Total asset turnover has a negative and significant effect on firm value. Debt to equity ratio has a positive and significant effect on firm value. Dividend policy is able to moderate the effect of liquidity on firm value, and is able to moderate the effect of return on assets, total asset turnover, and debt to equity ratio on firm value.
BIBLIOMETRIC ANALYSIS IN TAXATION RESEARCH: TAX ACCOUNTING TRENDS Susanto, Febry Fabian
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13387

Abstract

This study uses a bibliometric approach to analyze trends and research networks in tax accounting based on Scopus data for 2014–2024. The analysis results show an annual growth of publications of 10.13%, with contributions from academics in the United States and Australia, especially from Macquarie University and Brigham Young University. The Journal of the American Taxation Association is the primary source of publications. At the same time, keywords such as tax system, carbon emissions, and fiscal policy reflect the shift in research towards environmental tax policy. The document with the highest citation is Saez E (2016) in the Quarterly Journal of Economics, which has 761 citations and discusses progressive tax policy and income distribution. The most productive researchers are Shevlin Terry and Freudenberg Brett, each producing several publications in various years. The collaboration network highlights Hanlon Michelle as one of the influential authors, with studies focusing on the impact of taxation on macroeconomic and business policies. The results of this study provide systematic insights into the pattern of tax accounting research, supporting academics in determining research directions and policymakers in designing evidence-based tax regulations.
Socialization of the Importance of Financial Record Keeping for MSMEs Lating, Ade Irma Suryani; Buchori, Imam; Muflihin, Mohammad Dliyaul; Rahayu, Hastanti Agustin; Aripratiwi, Ratna Anggraini; Romaisyah, Luqita; Susanto, Febry Fabian
Sahwahita: Community Engagement Journal Vol. 2 No. 2 (2025): Community Engagement Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/sahwahita.v2i2.144

Abstract

This community service program aims to enhance the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Kampung Jajan, Brebek Village, Sidoarjo, by strengthening their capacity for basic financial record keeping. Utilizing a participatory approach, the program implemented a series of targeted training sessions and personalized mentoring activities over a two-month period, involving 25 MSME participants. Pre- and post-program assessments revealed a measurable increase in participants’ understanding of the importance of financial records, as indicated by a 40% average improvement in basic accounting comprehension scores. However, the intervention also identified persistent challenges, including low awareness of financial documentation benefits, the relatively older demographic of MSME actors, and limited formal education levels. While the program demonstrated short-term improvements in financial knowledge and attitudes, further interventions are necessary to ensure behavioral change, including continuous mentoring, the development of context-based accounting modules, and collaboration with local government units to institutionalize financial training support.
ANALISIS PENGELOLAAN KEUANGAN PADA UMKM DI PASAR TRADISIONAL: (STUDI KASUS PADA PASAR TRADISIONAL DI DESA LARANGAN, SIDOARJO) Aulia, Septiana Winda; Junjunan, Mochammad Ilyas; Febry Fabian Susanto
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/4ek5ms31

Abstract

This aim of this studyiss to analyze financial management, specifically focusing on planning, recording, reporting, and financial control according applied to small businesses in traditional markets, particularly at the Larangan Traditional Market in Sidoarjo. The research utilizes a qualitative method with a case study approach and is categorized as field research. Data collection techniques include interviews, observations, and documentation. The subjects of this study are business operators in the traditional market of Larangan Village, Sidoarjo. The results indicate that a significant number of business operators in the Larangan Traditional Market still face challenges in financial management. Their financial recording and budgeting practices are relatively simple. This is because MSME operators do not require the processes of planning, recording, reporting, and control according to the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM), as their primary goal is to run their businesses to meet daily needs. This research is expected to support the government in developing more targeted training materials to enhance the understanding and motivation of MSME in managing their businesses.
Renjani Mengabdi 2025: Kolaborasi DJP dengan Tax Center Universitas Islam Negeri Sunan Ampel Surabaya Nur’aini, Nanda Dwi; Maisaroh, Natul; Salsabilla, Sabrina Intan; Husniyah, Naiyanita Rahma; Fitriana, Nova; Isganadi, Regita Karerin; Susanto, Febry Fabian
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 4 No 3 (2025): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v4i3.362

Abstract

Program Renjani Mengabdi 2025 merupakan bentuk kolaborasi antara Direktorat Jenderal Pajak (DJP) dengan Tax Center UIN Sunan Ampel Surabaya dalam rangka meningkatkan literasi dan kepatuhan perpajakan di kalangan masyarakat, khususnya Wajib Pajak Orang Pribadi. Program ini dilaksanakan melalui perekrutan dan pelatihan mahasiswa sebagai Relawan Pajak yang kemudian memberikan edukasi dan asistensi pelaporan SPT Tahunan menggunakan metode E-Filing. Pengabdian ini menggunakan pendekatan kualitatif deskriptif dengan metode Participatory Action Research (PAR) dan mencakup tiga tahap pelaksanaan, yaitu seleksi, pengukuhan dan pembekalan, serta pelaksanaan asistensi. Hasil kegiatan menunjukkan bahwa program ini mampu meningkatkan pemahaman dan kepatuhan Wajib Pajak dalam pelaporan SPT, meskipun masih terdapat kendala seperti rendahnya literasi digital, lupa EFIN, dan gangguan sistem DJP Online. Kolaborasi ini memberikan kontribusi nyata dalam mendekatkan administrasi perpajakan dengan masyarakat serta memperkuat peran perguruan tinggi dalam edukasi pajak.
Strategi Komunikasi Bisnis dalam Meningkatkan Kualitas Audit: Studi Kasus di KAP Gideon Adi dan Rekan Surabaya Hasanah, Shela Ita Nur; Susanto, Febry Fabian
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.339

Abstract

Penelitian ini bertujuan untuk menganalisis strategi komunikasi bisnis dalam meningkatkan kualitas audit di KAP Gideon Adi dan Rekan Surabaya. Fokus penelitian adalah bagaimana auditor menerapkan komunikasi dengan klien maupun internal tim audit secara sistematis mulai dari perencanaan, pelaksanaan, hingga pelaporan. Metode penelitian menggunakan pendekatan kualitatif melalui wawancara mendalam dengan tiga auditor, observasi partisipan selama magang, serta analisis dokumen audit. Data dianalisis menggunakan teknik analisis tematik untuk mengidentifikasi pola strategi komunikasi. Hasil penelitian menunjukkan bahwa komunikasi awal dengan klien melalui pertemuan dan surat perikatan, komunikasi internal tim melalui briefing rutin dan pembagian tugas yang jelas, serta pemanfaatan teknologi komunikasi digital seperti Zoom, email terenkripsi, dan platform berbagi dokumen berperan penting dalam memperlancar proses audit. Strategi tersebut tidak hanya meningkatkan efisiensi kerja tim, tetapi juga memperkuat hubungan profesional dengan klien dan menjaga akuntabilitas proses audit. Implikasi penelitian ini menegaskan bahwa komunikasi efektif merupakan faktor kunci dalam menjamin kualitas audit, sehingga auditor perlu terus mengembangkan keterampilan komunikasi dan adaptasi teknologi di era digital.
Pengaruh Faktor Finansial Terhadap Minat Investasi Pasar Modal Generasi Milenial Surabaya Latifah, Iif Ainul; Aristantia, Selvia Eka; Lating, Ade Irma Suryani; Susanto, Febry Fabian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.1891

Abstract

Investasi pasar modal semakin diminati oleh generasi milenial, khususnya di kota besar seperti Surabaya. Generasi ini dikenal adaptif terhadap teknologi dan informasi digital, namun partisipasi mereka dalam investasi pasar modal masih terhambat oleh rendahnya literasi keuangan, minimnya pengetahuan analisis investasi, dan kekhawatiran terhadap risiko. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, analisis fundamental, tingkat suku bunga, dan persepsi risiko terhadap minat investasi pasar modal pada generasi milenial di Surabaya. Penelitian ini menggunakan pendekatan kuantitatif, di mana peneliti berhasil memperoleh 389 responden melalui penyebaran e-kuesioner. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan software SPSS 29. Hasil penelitian menunjukkan bahwa literasi keuangan dan analisis fundamental berpengaruh positif dan signifikan terhadap minat investasi. Sebaliknya, tingkat suku bunga dan persepsi risiko berpengaruh negatif dan signifikan. Hasil penelitian menunjukkan bahwa baik faktor internal, seperti literasi dan kemampuan analisis, maupun faktor eksternal, seperti tingkat suku bunga, memiliki peran dalam membentuk minat investasi generasi milenial. Oleh karena itu, peningkatan literasi keuangan melalui program edukasi yang berkelanjutan perlu diperkuat oleh pemerintah, otoritas pasar modal, dan institusi pendidikan untuk menumbuhkan minat investasi secara luas.
DUE DILIGENCE DAN PENINGKATAN KUALITAS AUDIT: STUDI PADA KAP GIDEON ADI DAN REKAN SURABAYA Damayanti, Alvina; Susanto, Febry Fabian
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.3078

Abstract

Penelitian ini bertujuan untuk menganalisis peran pelaksanaan due diligence dalam tahap pra-perikatan audit, mengidentifikasi tantangan yang dihadapi, serta menilai pengaruh hasil due diligence terhadap strategi audit pada KAP Gideon Adi dan Rekan. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan metode studi kasus, di mana data dikumpulkan melalui studi dokumentasi terhadap assessment form, evaluasi risiko klien, serta literatur pendukung standar audit dan penelitian sebelumnya. Hasil penelitian menunjukkan bahwa due diligence memiliki peran penting dalam menjaga independensi auditor, meminimalisir risiko hukum, serta meningkatkan kualitas perencanaan audit. Namun, pelaksanaannya masih menghadapi sejumlah tantangan seperti absennya standar baku kelayakan, kelemahan dokumentasi, hambatan komunikasi, keterbatasan teknologi, dan tekanan waktu yang berpengaruh terhadap kualitas audit. Simpulan penelitian ini menegaskan bahwa hasil due diligence berpengaruh langsung dalam menentukan lingkup, materialitas, serta strategi audit berbasis risiko, sekaligus mendorong fleksibilitas auditor dalam menyesuaikan prosedur terhadap dinamika informasi klien.   Kata Kunci: Due Diligence, Pra-Perikatan, Strategi Audit, Kualitas Audit
Co-Authors Ajeng Tita Nawangsari Ananda Rachmania Salsabilla Anggraini Aripratiwi, Ratna Ansah, M. Handri Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Aulia, Septiana Winda Azizah, Jihan Nur Chandra, Slamet Dwi Damayanti, Alvina Dliyaul Muflihin, Mohammad Fadila, Amelia Nur Fitriana, Nova Hasanah, Shela Ita Nur Husniyah, Naiyanita Rahma Iftakhdianti, Nazwa Putri Imam Buchori Isganadi, Regita Karerin Istiqfarah, Sabrina Aulia Junjunan, Mochammad Ilyas Khasanah, Zumrotun Latifah, Iif Ainul Lating, Ade Irma Suryani Maisaroh, Natul Mohammad Dliyaul Muflihin Muchammad Saifuddin Muzakki, M. Rifki Nur Faizah Nuraini, Zahra Dwi Nur’aini, Nanda Dwi Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Romaisyah, Luqita Salsabila, Shofiyah Nugraha Salsabilla, Sabrina Intan Setiawan, Yumna Rosyinda Wardana, Syafrizal Rangga