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All Journal Infestasi SEIKO : Journal of Management & Business Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Eastasouth Journal of Positive Community Services The Journal of Business and Management Research The Eastasouth Journal of Social Science and Humanities Advances: Jurnal Ekonomi & Bisnis JER Atestasi : Jurnal Ilmiah Akuntansi
Pasolo, Fahrudin
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Inability to Utilize Information Technology in Improving The Quality off Government Financial Statements Pasolo, Fahrudin; Pasolo, Muhammad Ridhwansyah; Ameliana, Yana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.507

Abstract

This research investigates the factors that influence the quality of government financial statements with organizational commitment as a moderator in Jayapura City, Papua. This research is a quantitative research type. Using 88 samples from 30 regional apparatus organizations within the Jayapura city. We found that Government Accounting Standards, Internal control system, have significant influence on quality of government financial statements. While the use of information technology does not have a significant effect on quality of government financial statements. This study has an important contribution in finding determinants of the quality of financial statements in Jayapura city government and become an evaluation of future improvements.
Is Tax the Same as Zakat? A Netnographic Study of Public Perceptions on TikTok Pasolo, Muhammad Ridhwansyah; Pasolo, Fahrudin
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32240

Abstract

Social media platforms in Indonesia, a country with a large Muslim population, have become important spaces for public debate on the relationship between religion and government policy. This study examines public reactions to a statement by the Minister of Finance that framed tax payments as comparable to Islamic zakat obligations, using a qualitative netnographic approach to analyze 29,014 comments from viral TikTok post by a news outlet. The analysis explores how digital publics interpret fiscal claims through moral and religious reasoning, express dissent, and assess governmental legitimacy. Grounded theory inspired coding identifies three dominant patterns: emotional resistance expressed through humor and outrage; moral and religious contestation emphasizing the distinction between sacred obligations and civic duties; and socioeconomic distrust linked to perceptions of inequality and corruption. These reactions indicate a crisis of fiscal legitimacy in the digital sphere, driven by a mismatch between state communication and deeply held public values. The findings suggest that effective fiscal governance requires transparent and value sensitive communication that respects religious boundaries rather than asserting equivalence. This study contributes to debates on legitimacy and moral economy in digital contexts and offers practical insights for improving public finance communication in religiously diverse societies.
Pelatihan Riset Praktis Berbasis Tools digital dan Artificial intelligence bagi Mahasiswa Manajemen dan Akuntansi Pasolo, Muhammad Ridhwansyah; Prasetianingrum, Septyana; Sutisman, Entar; Sutisna, Entis; Pasolo, Fahrudin; Noy, Ismail R; Husen, Sjamsiar; Suratini, Suratini; Saling, Saling; Wibowo, Herry Adi Setya
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 2 (2026): June
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v11i2.5252

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan membantu mahasiswa Program Studi Manajemen dan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Yapis Papua dalam memulai penyusunan proposal tugas akhir secara lebih terarah melalui pemanfaatan tools digital dan artificial intelligence (AI) secara etis. Permasalahan mitra mencakup keterlambatan penyusunan proposal, kesulitan mahasiswa dalam menentukan topik penelitian, keterbatasan penelusuran literatur ilmiah, serta penggunaan ChatGPT yang belum disertai verifikasi sumber dan pemahaman integritas akademik. Kegiatan dilaksanakan pada November 2025 selama satu hari, pukul 09.00 sampai 15.00 WIT, dengan melibatkan 80 mahasiswa yang mengambil mata kuliah tugas akhir. Metode pelaksanaan menggunakan pelatihan partisipatif berbasis praktik langsung. Peserta dibagi dalam kelompok kecil maksimal lima orang dan didampingi delapan fasilitator. Materi kegiatan mencakup penelusuran artikel melalui Google Scholar dan Publish or Perish, demonstrasi pemetaan isu dengan VOSviewer, pengamatan fenomena empiris, pengenalan media sosial dan netnografi, serta penggunaan ChatGPT untuk membantu penyusunan outline dan rancangan awal proposal. Evaluasi dilakukan melalui observasi, diskusi, dokumentasi, dan informasi tindak lanjut dari program studi, bukan melalui pre-test, post-test, atau rubrik penilaian formal. Hasil kegiatan menunjukkan bahwa dalam lima hari setelah pelatihan, 30 mahasiswa telah mendaftarkan proposal untuk ujian proposal, terdiri atas 18 mahasiswa Akuntansi dan 12 mahasiswa Manajemen. Mahasiswa lainnya melanjutkan proses bimbingan, dan pada akhir semester seluruh peserta berhasil mengikuti ujian proposal. Kegiatan ini menunjukkan bahwa pelatihan riset praktis berbasis tools digital dan AI etis dapat menjadi strategi awal untuk mendorong percepatan penyusunan proposal tugas akhir melalui mekanisme akademik program studi. Strengthening Research Skills of Management and Accounting Students through Digital Tools and Artificial intelligence Abstract This community service activity aimed to assist Management and Accounting students at the Faculty of Economics and Business, Universitas Yapis Papua, in starting their final project proposal preparation more systematically through the ethical use of digital tools and artificial intelligence (AI). The partner’s problems included delays in proposal preparation, students’ difficulties in selecting research topics, limited ability to search scholarly literature, and the use of ChatGPT without sufficient source verification and academic integrity awareness. The activity was conducted in November 2025 for one day, from 09.00 to 15.00 Eastern Indonesia Time, involving 80 students enrolled in the final project course. The implementation method used participatory training with hands-on practice. Students were divided into small groups of a maximum of five members and were assisted by eight facilitators. The training covered article searching through Google Scholar and Publish or Perish, research issue mapping demonstration using VOSviewer, empirical observation, introduction to social media and netnography, and the use of ChatGPT to support the development of outlines and initial proposal drafts. Evaluation was conducted through observation, discussion, documentation, and follow-up information from the study programs, rather than through pre-tests, post-tests, or formal scoring rubrics. The results showed that within five days after the training, 30 students had registered their proposals for proposal examination, consisting of 18 Accounting students and 12 Management students. The remaining students continued the supervision process, and by the end of the semester all participants had completed their proposal examinations. This activity indicates that practical research training supported by digital tools and ethical AI can serve as an initial strategy to accelerate final project proposal preparation through the academic mechanisms of the study programs.
Co-Authors Aldrin Akbar, Mohammad Ameliana, Yana Buntuan, Rosalynda Djabar, Helmi Rafif Entar Sutisman Entis Sutisna Husen, Sjamsiar Kooh, Ricky Phylemon Maji, Rusta Muhammad Ridhwansyah Pasolo Mursalam Salim Noch, Muh Yamin Noch, Muhammad Yamin Noy, Ismail R Papare, Endang Yokbet Saling, Saling Satria, Sandy Pradiastu Septyana Prasetianingrum Sumartono, Sumartono Suratini, Suratini Tome, Sriyanti Wibowo, Herry Adi Setya Yamin Noch, Muhammad Zakaria Zakaria