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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 AbdiMas Nusa Mandiri Jurnal Manajemen dan Inovasi (MANOVA) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 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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Implementasi Sistem Informasi Akuntansi Persediaan Bahan Baku untuk Meningkatkan Keandalan Produksi PT Gajah Mitra Cemerlang Khasanah, Zumrotun; Susanto, Febry Fabian
Jurnal Akuntansi Neraca Vol. 3 No. 2 (2025): Agustus
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v3i2.606

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Informasi Akuntansi (SIA) untuk manajemen persediaan bahan baku. Perusahaan ini memproduksi furnitur plastik dan barang-barang rumah tangga. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data dikumpulkan melalui wawancara, observasi, dokumentasi, dan tinjauan pustaka, kemudian dianalisis menggunakan teknik reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan sistem pencatatan persediaan dengan metode perpetual dan pendekatan FIFO, didukung oleh prosedur terstruktur untuk pengadaan, penyimpanan, dan pengeluaran bahan baku. Sistem ini telah terbukti memberikan informasi persediaan secara real-time, meningkatkan akurasi pencatatan, dan meningkatkan pengendalian internal. Selain itu, SIA persediaan mendukung kelancaran produksi dengan meminimalkan risiko keterlambatan bahan baku dan memastikan distribusi sesuai dengan permintaan. Faktor-faktor pendukung penerapannya meliputi perencanaan produksi, perawatan mesin, pengendalian mutu, dan manajemen tenaga kerja. Namun, penelitian ini juga mengidentifikasi kendala berupa keterbatasan teknologi, keterampilan sumber daya manusia yang belum memadai, dan koordinasi antar departemen yang buruk. Kesimpulannya, penerapan SIA persediaan bahan baku di PT Gajah Mitra Cemerlang sudah memadai. Hal ini memainkan peran strategis dalam mendukung efisiensi dan keberlanjutan operasional perusahaan.
An Interpretation Of Cash Waqf For Islamic Economic Growth And Development From The Perspective Of Waqf Nazhir Dliyaul Muflihin, Mohammad; Faizah, Nur; Suryani Lating, Ade Irma; Anggraini Aripratiwi, Ratna; Fabian Susanto, Febry
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11857

Abstract

In 2021, the Indonesian Waqf Board (Badan Wakaf Indonesia) reported the potential of cash waqf to reach approximately IDR 180 trillion annually. As of March 2023, the actual collected amount of cash waqf stood at IDR 2.07 trillion, which includes the accumulated issuance of Cash Waqf Linked Sukuk (CWLS) totaling IDR 678.15 billion. Nevertheless, the effectiveness of cash waqf as an instrument for economic development is highly contingent upon the management capabilities of waqf administrators (nadzir). The extent to which nadzir are able to manage cash waqf productively significantly influences its potential social and economic impact. This study aims to explore the interpretation of cash waqf as an Islamic public financial instrument for fostering economic development from the perspective of waqf administrators. Employing a qualitative methodology with a Husserlian phenomenological approach, the study distinguishes between noema and noesis through the process of epoche. The findings suggest that cash waqf, as a public financial instrument, must be utilized productively to support long-term economic sustainability. At the macroeconomic level, waqf is positioned as a strategic tool for advancing national economic development. The study recommends concerted efforts among government entities, waqf institutions, and the wider public to strengthen institutional capacity, human resources, technological infrastructure, and public awareness, all of which are critical for enhancing the productive utilization of waqf.
Dampak Penerapan Tarif Efektif Rata-Rata (TER) terhadap Beban PPh 21 Karyawan Tetap pada PT MKDF Fadila, Amelia Nur; Susanto, Febry Fabian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1303

Abstract

Tax revenue, particularly Article 21 Income Tax, plays a critical role in Indonesia’s fiscal sustainability but its progressive tariff system often creates complexity in payroll management and uncertainty in employees’ net salaries. To address these issues, the Ministry of Finance introduced Regulation No. 168/PMK.03/2023, which applies the Average Effective Rate (TER) as a simplified approach for calculating Article 21 Income Tax. This study aims to examine the impact of TER on the tax burden of permanent employees at PT MKDF, a medium-sized outsourcing firm. Using a descriptive quantitative design, data were collected from payroll records covering January-December 2024 and complemented with interviews from HR and finance staff. The findings show that monthly deductions remained stable at an average of IDR 924,543, but increased up to fivefold during months when bonuses or holiday allowances were paid. While TER improved payroll efficiency and reduced calculation errors, employees expressed concerns about sudden increases in tax deductions during incentive periods. This research contributes by providing empirical evidence on how TER influences the proportionality of tax burdens and administrative efficiency, complementing prior studies that focused mainly on compliance aspects. The results offer practical insights for companies in payroll management and for policymakers in evaluating the effectiveness of tax simplification reforms.
ANALISIS PERAN KOMUNIKASI BISNIS DALAM MENINGKATKAN EFEKTIVITAS KERJA AUDITOR (STUDI KASUS DI KAP XYZ) Ananda Rachmania Salsabilla; Febry Fabian Susanto
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 5 (2025): Oktober : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p7f2s712

Abstract

In the face of intensifying competition in the era of globalization, companies must adapt and innovate to survive. Effective communication is a key factor determining the success of a business entity. In a professional business context, this effective communication is known as business communication. Based on the identified research gap, this study aims to deeply analyze the implementation of business communication in enhancing auditor work effectiveness, with a case study at Public Accounting Firm (KAP) XYZ Surabaya. This research employed a descriptive qualitative method, utilizing data collected through in-depth interviews and observation at KAP XYZ. The results indicate that effective business communication is a strategic tool for improving auditor effectiveness and professionalism. Verbal communication, encompassing both spoken and written forms, functions to ensure information accuracy and facilitate smooth internal and external coordination, as well as adaptation to digital media usage. Meanwhile, nonverbal communication (facial expressions, vocal tone, body language, and chronemics) serves to maintain the auditor's objectivity, credibility, and to build client trust. The effective combination of these two forms of communication is concretely proven to enhance auditor work efficiency by minimizing crucial miscommunication, accelerating the acquisition of audit evidence from clients, and increasing trust, thereby facilitating the timely completion of all audit task stages. This finding is expected to serve as a reference for auditors, prospective auditors, and public accounting firm leaders in developing professional communication strategies that can improve the professionalism of auditor-client relationships and overall auditor work effectiveness.
Analysis of PPh 25 Payments and Its Implications for PPh 29: A Case Study of the ABC Foundation Iftakhdianti, Nazwa Putri; Susanto, Febry Fabian
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3118

Abstract

This study aims to analyze the causes of the underpayment of Income Tax Article 29 at Yayasan ABC and to evaluate the effectiveness of Income Tax Article 25 payments as a monthly tax installment mechanism in reducing the year-end tax burden. This research is motivated by the discovery of a discrepancy in the 2022 Annual Corporate Income Tax Return, which occurred due to the absence of regular Article 25 installment payments throughout the fiscal year. The research employs a qualitative approach using a case study method. The data were obtained from tax documents such as the Annual Corporate Income Tax Return and interviews with the accounting staff who assisted the foundation’s tax reporting process. The findings indicate that Yayasan ABC reported Taxable Income (PKP) of Rp279,302,000 with a tax payable of Rp34,891,746. However, due to the absence of Article 25 installment payments during the year, this situation led to a discrepancy between the estimated installments and the actual tax payable. The impacts of not paying monthly installments include the potential imposition of interest penalties, the accumulation of financial burdens, and uncontrolled cash flow. Therefore, to address the underpayment issue, it is necessary to implement periodic Article 25 payments to avoid the accumulation of tax liabilities at the end of the year, strengthen tax planning to manage the strategy for Article 25 payments, and provide education from the accounting services office (KJA) to improve the foundation’s taxpayer understanding of taxation mechanisms.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA NGRASEH Khoir, Alan Nuril; Susanto, Febry Fabian
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7508

Abstract

This study aims to analyze the implementation of accountability and transparency in the management of Village Funds through the perceptions of Ngraseh Village officials. The primary concern is the limited disclosure of village financial reports to residents, despite the village's compliance with applicable regulations. This study uses a qualitative descriptive method. Data was obtained through in-depth interviews, observations, and documentation. The results of the study show that the implementation of accountability in Ngraseh Village has been running well through the use of the Siskeudes application, which ensures that every financial transaction is recorded in an orderly, accurate, and documented manner in accordance with local government regulations. Based on these research results, the implementation of transparency within the community has been quite effective, achieved through various media, including direct information boards and activities. However, financial reports are not published to the villagers. It can be concluded that the management of Village Funds in Ngraseh Village has fulfilled the aspect of vertical accountability to the local government; however, it still needs to be strengthened in terms of transparency to the villagers. Therefore, increased publication and public participation are necessary to realize full good governance principles.
SOSIALISASI LITERASI KEUANGAN DAN PENENTUAN HARGA JUAL PRODUK PADA UMKM INDUSTRI LOGAM SANJAYA TEKNIK Latifa, Riza Sufia; Salsabila, Atika Zahra Nur; Adya, Cista Dilla; Roihatina, Gina; Nailussa’adah, Dini; Taufiqurrahman, Muhammad; Komando, Bima Arya; Pratama, Dika Wisnu; Lating, Ade Irma Suryani; Susanto, Febry Fabian
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i1.6462

Abstract

MSMEs (Micro, Small, and Medium Enterprises) play a crucial role in the economy, particularly by creating job opportunities and fostering innovation that supports economic growth in both rural and urban areas. However, MSMEs often face classic challenges, such as low-quality human resources, limited technological adaptation, lack of access to capital information, and insufficient understanding of financial reporting. Capital is a critical factor, as business sustainability can be jeopardized without adequate access to funding. The MSME Sanjaya Teknik faces two main issues: a lack of financial literacy and the use of unsystematic methods for determining product selling prices. To address these issues, the team provided solutions through socialization and training on financial literacy, selling price calculations based on COGS (Cost of Goods Sold), and financial record-keeping. These activities were carried out in Ngingas District, Sidoarjo, using lectures, training sessions, and evaluations. The program comprised three phases: surveys and interviews, socialization and training sessions, and evaluations. As a result, Sanjaya Teknik's MSME owners now understand the importance of separating personal and business finances, maintaining structured financial records, and accurately determining product selling prices using Cost-Plus Pricing and Mark-Up Pricing methods. This initiative successfully enhanced the awareness of MSME owners about the importance of financial literacy for ensuring business sustainability.
Analysis of Employee Financial Management Behavior with Lifestyle as A Moderating Variable Susilowati, Susilowati; Yudhanti, Ashari Lintang; Febry Fabian Susanto; Deasy Tantriana
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 9 No. 1 (2026): January
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v9i1.2159

Abstract

Objective – This research aims to examine the influence of financial literacy, financial attitude, and financial technology on the financial behavior of employees, with lifestyle as a moderating variable. This study is based on the phenomenon of many Indonesian civil servants falling into debt, reflecting a lack of financial literacy and proper financial management behavior. The study addresses the importance of financial awareness to prevent consumptive lifestyles exacerbated by the use of financial technology (fintech). Design/methodology/approach – Using a quantitative approach, this research employs Partial Least Squares (PLS) Structural Equation Modeling (SEM) analysis on 196 respondents drawn from the civil servant population of UIN Sunan Ampel Surabaya. The study analyzes the variables of financial literacy, financial attitude, financial technology, and lifestyle in relation to financial behavior. Findings – The findings reveal that financial literacy and financial attitude do not significantly affect financial behavior. However, financial technology has a positive and significant impact on financial behavior. Moreover, while lifestyle does not moderate the relationship between financial literacy or financial attitude and financial behavior, it does moderate the relationship between financial technology and financial behavior. This indicates that the influence of fintech on financial behavior is stronger among individuals whose lifestyle aligns with digital and technology-driven practices. Research limitations/implications – This research was conducted within a single institution in Indonesia, which may limit the generalizability of the findings. Future research could examine similar models across different institutions or countries, and explore additional moderating or mediating variables such as financial self-efficacy or digital literacy. Practical implications – The study emphasizes the importance of promoting effective use of fintech tools tailored to users' lifestyles. Organizations should focus on fostering digital financial behavior while acknowledging that financial knowledge and attitude alone may not lead to behavioral change. Practical financial literacy programs should be designed alongside initiatives that promote healthy lifestyle habits. Originality/value – This research uniquely integrates the moderating role of lifestyle in the relationship between financial technology and financial behavior. The study contributes to the growing literature on personal financial management by showing that digital tools are more effective when aligned with users' everyday habits and preferences.
Pengaruh Rasio Likuiditas dan Leverage terhadap Dividend Payout Ratio pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Periode 2023-2024 Dika Wisnu Pratama; Susanto, Febry Fabian
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5829

Abstract

This study examines the influence of liquidity and leverage ratios on dividend payout policies among Indonesian State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange from 2023 to 2024, aiming to understand how internal financial indicators shape dividend decisions within state-controlled corporations, thereby balancing profitability and public objectives. Using an explanatory quantitative approach with panel data regression on 40 SOEs at a 10% significance level, the research finds that the Quick Ratio positively and significantly affects the Dividend Payout Ratio, while the Debt-to-Equity Ratio shows a significant adverse effect; meanwhile, the Current Ratio and Debt-to-Asset Ratio exhibit no statistical significance. The model explains 98.62% of dividend payout variations, emphasizing that liquidity quality and capital structure remain critical in shaping SOE dividend policy. This study enriches corporate finance literature by contextualizing dividend behavior within state-owned entities in emerging economies. Practically, the findings offer valuable insights for policymakers and SOE executives in developing dividend frameworks that strike a balance between financial sustainability and fiscal contributions to the state. However, the study’s limited observation period and narrow focus on financial ratios call for further exploration, integrating governance, macroeconomic, and institutional factors.
Co-Authors Ade Irma Suryani Lating Adya, Cista Dilla 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 Deasy Tantriana Dika Wisnu Pratama 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 Khoir, Alan Nuril Komando, Bima Arya Latifa, Riza Sufia Latifah, Iif Ainul Maisaroh, Natul Mohammad Dliyaul Muflihin Muchammad Saifuddin Muhammad Taufiqurrahman, Muhammad Muzakki, M. Rifki Nailussa’adah, Dini Nur Faizah Nuraini, Zahra Dwi Nur’aini, Nanda Dwi Pratama, Dika Wisnu Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Roihatina, Gina Romaisyah, Luqita Salsabila, Atika Zahra Nur Salsabila, Shofiyah Nugraha Salsabilla, Sabrina Intan Setiawan, Yumna Rosyinda Susilowati Susilowati Wardana, Syafrizal Rangga Yudhanti, Ashari Lintang