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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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ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA NGRASEH Alan Nuril Khoir; Febry Fabian Susanto
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.
Analisis Faktor Penyebab Keterlambatan Pelaporan di Core Tax dan Dampaknya (Studi Kasus pada PT Mitra Karya Prima) Difta Maulia Nasywa; Febry Fabian Susanto
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6098

Abstract

This study aims to analyze the factors contributing to delays in tax reporting through the Core Tax Administration System (CTAS) and their impacts on administrative efficiency and taxpayer compliance at PT Mitra Karya Prima. CTAS is a digital system developed by the Directorate General of Taxes since 2025 as part of the technology-based transformation of tax services. The study employs a descriptive, qualitative approach using a single-case study design, with data collected through in-depth interviews, direct observation, and document analysis of tax reporting for the period from January to July 2025. The findings identify three main factors causing reporting delays: (1) technical system issues, including server disruptions and unstable module integration; (2) human resource factors, particularly limited digital literacy and insufficient technical training; and (3) regulatory and administrative complexity arising from frequent regulatory updates without adequate technical guidance. These conditions adversely affect administrative efficiency, increase the risk of tax sanctions, and reduce taxpayer trust in digital tax systems. The study underscores the importance of strengthening technological infrastructure, enhancing human resource capacity, and simplifying regulations to support the effectiveness and sustainability of CTAS implementation.
SOSIALISASI LITERASI KEUANGAN DAN PENENTUAN HARGA JUAL PRODUK PADA UMKM INDUSTRI LOGAM SANJAYA TEKNIK Riza Sufia Latifa; Atika Zahra Nur Salsabila; Cista Dilla Adya; Gina Roihatina; Dini Nailussa’adah; Muhammad Taufiqurrahman; Bima Arya Komando; Dika Wisnu Pratama; Ade Irma Suryani Lating; Febry Fabian Susanto
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.
Linking Environmental Disclosure, Environmental Performance, and Gender Diversity in Indonesian Coal Companies Mochammad Ilyas Junjunan; Febry Fabian Susanto; Binti Shofiatul Jannah; Muhammad Safdar
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.883

Abstract

Purpose – This study aims to examine the effect of environmental disclosure, environmental performance, and gender diversity in the board of directors on the financial performance of coal companies in Indonesia. Design/methodology/approach – This study uses panel data from 66 firm-year observations representing 22 listed coal companies over the 2021-2023 period. Environmental disclosure is measured using relevant environmental indicators derived from the GRI G4 framework, environmental performance is measured using the Indonesia PROPER rating, gender diversity is measured based on female representation in the relevant corporate governance body, and financial performance is proxied by return on equity. Panel regression analysis is employed to examine the proposed relationship. Finding/Results – The findings indicate that environmental disclosure is positively associated with financial performance, whereas environmental performance is negatively associated with financial performance. Gender diversity does not exhibit a statistically significant association with financial performance. Originality/Value – The study contributes to the literature by distinguishing externally reported environmental information from internal environmental management accounting practices and by examining environmental disclosure, environmental performance, and gender representation simultaneously in the context of Indonesian listed coal companies. The study further highlights that environmental transparency and environmental performance may have different financial implication in the short and long term.
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