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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 Akuntansi : Transparansi dan Akuntabilitas 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 Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Contemporary Islamic Primary Education 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 Aktsar: Jurnal Akuntansi Syariah
Susanto, Febry Fabian
Universitas Islam Negeri Sunan Ampel Surabaya
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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.
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.
Interpreting Waqf Accountability from The Perspective of Indonesian Waqf Managers Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Muflihin, Mohammad Dliyaul; Susanto, Febry Fabian; Ilmi, Muhammad Auliya' Nurul
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34108

Abstract

This transcendental phenomenological study aims to interpret the meaning of waqf accounting through the lived experiences of Indonesian waqf managers (nazhir). Data were collected through in-depth interviews and active observation over approximately two months with three nazhirs representing different institutional settings (a waqf foundation, a waqf institution, and a mosque). The analysis followed phenomenological steps of epoche (bracketing), data horizontalization, clustering of meanings, and the synthesis of an “essence of meaning.” The findings indicate that nazhirs primarily understand waqf accounting as a compulsory recording practice that ensures waqf transactions are properly documented, accountable, and communicable to the public. However, the operational forms vary, ranging from simple manual cashbook records to integrated website-based systems. At the essential level, waqf accounting is perceived as dual accountability: accountability to God (habluminallah) and accountability to people/the public (habluminannas), reflected in commitments to honest, fair, and transparent reporting and to safeguarding the trust (amanah) in line with the waqif’s intention. These results highlight accountability and transparency as foundational mechanisms for strengthening public trust and preventing conflict in waqf management. Practically, the study suggests strengthening reporting capabilities, standardizing procedures, leveraging digital technology, and sustaining public outreach through collaborative efforts among government, waqf institutions, and communities to foster a healthier waqf ecosystem.
Internalizing Character Education Values through the Biography of KH Ahmad Dahlan in Islamic Primary Education Mochammad Nginwanun Likullil Mahamid; Febry Fabian Susanto; Najah Baroud; Moh. Buny Andaru Bahy
Journal of Contemporary Islamic Primary Education Vol 4 No 3 (2026): April: Quality of Basic Education in the Indonesian context
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/jcipe.v4i3.576

Abstract

This study aims to analyze the internalization of character education values through the biography of KH Ahmad Dahlan in learning processes at the Elementary School/Islamic Elementary School. This research employs a qualitative approach using a library research method, focusing on the analysis of the figure’s biography and its relevance to strengthening character education within the context of contemporary Islamic education. The findings indicate that KH Ahmad Dahlan’s biography embodies several key character values, including religiosity, social awareness, a spirit of reform (tajdid), and rational thinking. These values demonstrate strong relevance for internalization in Islamic elementary school learning processes through various strategies, such as storytelling methods, integration into the Islamic Religious Education curriculum, and habituation in daily school activities. Therefore, the biography of Islamic figures serves not only as a source of historical knowledge but also as an effective medium for shaping students’ character from an early age. This study contributes to the development of a contextual and applicable history-based character education model in Islamic primary education.
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; Febry Fabian Susanto
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.
EFEKTIVITAS SALURAN KOMUNIKASI DALAM MENUNJANG PELAKSANAAN IDENTIFIKASI DAN PENILAIAN RISIKO (Studi Kasus Pada Kantor Akuntansi Publik Gideon Adi & Rekan Surabaya) Aprilia Intan Nur Aini; Febry Fabian Susanto
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 14 No 1 (2026): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v14i1.24613

Abstract

This study aims to understand the effectiveness of communication channels in supporting the implementation of risk identification and assessment at the Gideon Adi & Partners Public Accounting Firm in Surabaya. The background of this study is based on the challenges of risk-based auditing, which requires auditors to not only have technical understanding of client entities, but also effective internal coordination within the audit team. This study uses an interpretive qualitative approach with data collection through in-depth interviews with three auditors and a review of internal documents. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the application of vertical and horizontal communication complement each other in strengthening the risk-based audit process.
Strategi Komunikasi Bisnis dalam Meningkatkan Kualitas Audit: Studi Kasus di KAP Gideon Adi dan Rekan Surabaya Shela Ita Nur Hasanah; Febry Fabian Susanto
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.
Co-Authors Ade Irma Suryani Lating Ajeng Tita Nawangsari Alan Nuril Khoir Ananda Rachmania Salsabilla Anggraini Aripratiwi, Ratna Ansah, M. Handri Aprilia Intan Nur Aini Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Atika Zahra Nur Salsabila Aulia, Septiana Winda Azizah, Jihan Nur Bima Arya Komando Chandra, Slamet Dwi Cista Dilla Adya Damayanti, Alvina Deasy Tantriana Difta Maulia Nasywa Dika Wisnu Pratama Dini Nailussa’adah Fadila, Amelia Nur Fitriana, Nova Gina Roihatina Husniyah, Naiyanita Rahma Iftakhdianti, Nazwa Putri Ilmi, Muhammad Auliya' Nurul Imam Buchori Isganadi, Regita Karerin Istiqfarah, Sabrina Aulia Jannah, Binti Shofiatul Khasanah, Zumrotun Latifah, Iif Ainul Maisaroh, Natul Mochammad Ilyas Junjunan Mochammad Nginwanun Likullil Mahamid Moh. Buny Andaru Bahy Mohammad Dliyaul Muflihin Muchammad Saifuddin Muhammad Safdar Muhammad Taufiqurrahman Muzakki, M. Rifki Najah Baroud NUR FAIZAH Nuraini, Zahra Dwi Nur’aini, Nanda Dwi Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Riza Sufia Latifa Romaisyah, Luqita Salsabila, Shofiyah Nugraha Salsabilla, Sabrina Intan Setiawan, Yumna Rosyinda Shela Ita Nur Hasanah Susilowati Susilowati Wardana, Syafrizal Rangga Yudhanti, Ashari Lintang