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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 Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) 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
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EFEKTIVITAS SALURAN KOMUNIKASI DALAM MENUNJANG PELAKSANAAN IDENTIFIKASI DAN PENILAIAN RISIKO (Studi Kasus Pada Kantor Akuntansi Publik Gideon Adi & Rekan Surabaya) Aini, Aprilia Intan Nur; Susanto, Febry Fabian
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.
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.
Co-Authors Ade Irma Suryani Lating Adya, Cista Dilla Aini, Aprilia Intan Nur 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 Difta Maulia Nasywa Dika Wisnu Pratama Fadila, Amelia Nur Fitriana, Nova Hasanah, Shela Ita Nur Husniyah, Naiyanita Rahma Iftakhdianti, Nazwa Putri Ilmi, Muhammad Auliya' Nurul Imam Buchori Isganadi, Regita Karerin Istiqfarah, Sabrina Aulia Khasanah, Zumrotun Khoir, Alan Nuril Komando, Bima Arya Latifa, Riza Sufia Latifah, Iif Ainul Maisaroh, Natul Mochammad Ilyas Junjunan 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