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All Journal Jurnal Akuntansi & Auditing Indonesia Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Ilomata International Journal of Tax and Accounting Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen Pengmasku Akuntansiku Jurnalku International Journal of Contemporary Accounting Accounting Analysis Journal
Arfiansyah, Zef
Politeknik Keuangan Negara STAN
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pendampingan Pelaporan Keuangan Pada Pengurus BUMDes Di Kabupaten Pacitan Arfiansyah, Zef; Qadri, Resi Ariyasa; Firmansyah, Amrie
Pengmasku Vol 2 No 2 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i2.307

Abstract

Pengabdian kepada masyarakat (PKM) yang Kami lakukan ini bertujuan untuk memberikan pendampingan pelaporan keuangan pada Pengurus Badan Usaha Milik Desa (BUMDes) di Kabupaten Pacitan Provinsi Jawa Timur. Metode pelaksanaan kegiatan pengabdian kepada masyarakat terdiri dari tahap perencanaan, tahap pelaksanaan dan tahap evaluasi. Tahap perencanaan dilakukan dengan koordinasi antara Tim PKM Politeknik Keuangan Negara STAN dan Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Pacitan terkait dengan pelaksanaan kegiatan. Selain itu, tahap perencanaan dilakukan dengan mengunjungi salah satu BUMDes untuk melakukan identifikasi masalah. Tahap kedua dilakukan dengan penyampaian materi oleh Tim kepada pengurus BUMDes Kabupaten Pacitan pada tanggal 2 Juni 2022. Tahap ketiga adalah monitoring dan evaluasi atas pemahaman peserta terkait dengan materi yang telah disampaikan baik yang dilakukan melalui daring maupun melalui visitasi kepada 3 BUMDes pada tanggal 21-24 November 2022. Kegiatan PKM ini memberikan manfaat bagi pengurus BUMDes dalam meningkatkan kemampuan untuk menyusun laporan keuangan sehingga dapat digunakan dalam pengembangan usaha dan kewajiban perpajakan BUMDes di masa mendatang.
Empowering Bumdes: Financial Management Driving Business Growth in Pacitan Firmansyah, Amrie; Irawan, Ferry; Arfiansyah, Zef; Qadri, Resi Ariyasa; Wijaya, Suparna
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12243

Abstract

Good financial management is a key factor in supporting the development of Village-Owned Enterprises (BUMDes) as drivers of the village economy. This study aims to identify and analyze the impact of financial management on the development of BUMDes businesses in Pacitan Regency, with a focus on advanced BUMDes categories. Effective financial management is believed to be able to increase the transparency, accountability, and competitiveness of BUMDes amid market dynamics. The research method used is a qualitative approach, with in-depth interviews involving four informants, namely two BUMDes Directors, one representative of the Community and Village Empowerment Service of Pacitan Regency, and one Community Empowerment Expert. This study explores financial management practices, challenges faced, and business development strategies implemented by advanced BUMDes. The results of the study indicate that good financial management, including the application of accounting technology, plays an important role in increasing efficiency and transparency. However, there are still challenges in long-term planning and limited access to capital due to strict regulations. This study concludes that BUMDes that can implement effective financial management have a greater opportunity to develop their business. This study indicates that the Pacitan District Government needs to strengthen advanced training programs, technical assistance, and policies that support easy access to capital for advanced BUMDes so that they can continue to develop and contribute more to the village economy
Laporan keuangan sebagai bentuk evaluasi kinerja UMKM: Pelatihan dan pendampingan penyusunan laporan keuangan di kota Tangerang Dinarjito, Agung; Surachman, Eko Nur; Arfiansyah, Zef
Pengmasku Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i1.1306

Abstract

Many Micro, Small and Medium Enterprises (MSMEs) have not realized the importance of preparing financial reports to start their business performance. By making financial reports, they will know whether they are making a profit or not. The purpose of this community service activity is to provide training on preparing financial reports and assist them in being able to prepare MSME financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This activity was carried out in 2023 and was specifically in the Jatiuwung, Cibodas, Karawaci, and Pinang Districts. The results of this activity are that MSMEs understand the importance of preparing financial reports and calculating product costs and preparing financial reports using the assistance of the SiAPIK Application. This activity is a form of cooperation between the State Finance Polytechnic STAN and Bank Indonesia. Banyak Usaha Mikro, Kecil dan Menengah (UMKM) belum menyadari pentingya penyusunan laporan keuangan untuk mengevaluasi kinerja usahanya. Dengan UMKM membuat laporan keuangan, mereka dapat mengetahui kinerja keuangan baik dari sisi laba rugi, kekayaan usaha maupun arus kas usaha. Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan pelatihan mengenai penyusunan laporan keuangan dan mendampingi mereka untuk dapat menyusun laporan keuangan UMKM sesuai dengan Standard Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM). Kegiatan pengabdian masyarakat ini merupakan Kerjasama antara Dinas Perindustrian, Perdagangan, Koperasi, UKM Kota Tangerang, Bank Indonesia dan Politeknik Keuangan Negara STAN. Kegiatan ini dilaksanakan pada tahun 2023 dan dikhususkan di daerah Kecamatan Jatiuwung, Cibodas, Karawaci, dan Pinang. Program pengabdian masyarakat dilaksanakan melalui tiga tahapan, yaitu perencanaan, pelaksanaan, monitoring dan evaluasi. Tahap pelaksanaan kegiatan meliputi kegiatan pelatihan dan pendampingan laporan keuangan. Hasil kegiatan ini adalah UMKM memahami pentingnya penyusunan laporan keuangan dan penghitungan harga pokok produk serta tersusunnya laporan keuangan menggunakan bantuan Aplikasi SiAPIK.
Good governance and corruption in local governments: The role of internal control and audit Shidqi, Farhan; Arfiansyah, Zef
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art1

Abstract

This study investigates the effects of internal controls, internal audit functions, audit opinions, and capital expenditures on corruption in local governments. Using a panel dataset of 519 local governments over the 2018–2022 period (2,595 observations), the study employs a fixed-effect regression with robust standard errors. The results indicate that internal controls and a more mature internal audit function significantly reduce corruption, while capital expenditure is positively associated with corruption levels. By contrast, audit opinion and lower-level audit capabilities have no significant impact. These findings highlight the importance of strengthening internal governance mechanisms to reduce corruption risk in public sector entities. Policy implications are directed toward local government leaders, auditors, and regulators to enhance internal oversight, professional competence, and qualitative judgment in financial reporting.
Determinan kualitas implementasi manajemen risiko pada pemerintah daerah Aditya, Aditya; Arfiansyah, Zef; Paramita, Ni Wayan Sintya Galuh
Jurnalku Vol 4 No 4 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i4.1163

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi kualitas implementasi manajemen risiko pada Pemerintah Daerah. Faktor-faktor tersebut dibangun berdasarkan teori atribusi dan konsep kepemimpinan transformasional dengan mempertimbangkan penelitian terdahulu. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Data diperoleh melalui penyebaran kuesioner seacara online dan offline kepada pegawai pengelola risiko di Pemerintah Daerah se-Provinsi Lampung. Jumlah sampel yang terhimpun sejumlah 135 responden dan diolah menggunakan model PLS-SEM. Hasil dari penelitian ini menemukan bahwa tingkat kompetensi, budaya organisasi, dan regulasi berpengaruh positif terhadap kualitas manajemen risiko dengan regulasi menjadi variabel dengan pengaruh terbesar. Penelitian ini juga menemukan bahwa kepemimpinan dapat berperan dalam memperkuat pengaruh tingkat kompetensi terhadap kualitas manajemen risiko. Hasil penelitian ini memberikan implikasi bahwa tingkat kompetensi, budaya organisasi, dan regulasi merupakan faktor yang harus diperkuat agar kualitas manajemen risiko di Pemerintah Daerah dapat semakin baik. Pemerintah Daerah dapat berfokus untuk membangun, menyediakan, serta menerapkan kebijakan dan regulasi terkait manajemen risiko secara memadai karena faktor tersebut menjadi faktor dengan pengaruh terbesar. Selain itu, pemimpin Instansi Pemerintah perlu mengoptimalkan perannya dalam mendorong pegawai yang berkompeten dalam mengelola risiko sehingga kualitas manajemen risiko dapat semakin baik.
Strategi sukses: Perencanaan dan pengembangan bisnis BUMDes di Kabupaten Pacitan Firmansyah, Amrie; Irawan, Ferry; Arfiansyah, Zef; Wijaya, Suparna; Qadri, Resi Ariyasa
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1142

Abstract

Pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas pengelola Badan Usaha Milik Desa (BUMDes) di Kabupaten Pacitan melalui perencanaan dan pengembangan bisnis yang efektif. Meskipun Kabupaten Pacitan memiliki kekayaan sumber daya alam dan manusia yang potensial, pengelolaan ekonomi lokal masih menghadapi berbagai tantangan, termasuk keterbatasan dalam manajemen usaha dan pemasaran produk. Untuk mengatasi hal tersebut, tim melakukan pemetaan potensi desa guna mengidentifikasi sumber daya yang tersedia, serta peluang dan tantangan yang dihadapi oleh BUMDes. Kegiatan ini melibatkan 100 peserta dari berbagai BUMDes di Kabupaten Pacitan, yang mengikuti serangkaian pelatihan yang dirancang untuk meningkatkan keterampilan mereka. Pelatihan difokuskan pada manajemen keuangan, strategi pemasaran, dan perencanaan bisnis, dengan pendekatan praktis yang memungkinkan penerapan langsung di lapangan. Monitoring berkala perlu dilakukan untuk mengevaluasi kemajuan dan efektivitas pelatihan yang diberikan, serta untuk memberikan bimbingan berkelanjutan. Hasil PKM ini menunjukkan adanya peningkatan signifikan dalam keterampilan dan pengetahuan pengurus BUMDes, meskipun dampak langsung terhadap peningkatan pendapatan dan kemandirian ekonomi masyarakat masih dalam tahap pengamatan. Hal ini mengindikasikan bahwa perubahan memerlukan waktu serta dukungan berkelanjutan untuk mencapai hasil yang optimal. Kegiatan PKM ini diharapkan dapat menjadi model bagi pengembangan usaha desa lainnya di Indonesia dalam upaya meningkatkan daya saing dan keberlanjutan BUMDes.
The Characteristics And Financial Performance Of Local Governments In Indonesia: The Moderating Role Of Financial Health Level Firmansyah, Amrie; Arfiansyah, Zef; Huda, Arifudin Miftakhul
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.1894

Abstract

Purpose: This study examines the effect of capital expenditure and the level of dependency on the financial performance of local governments in Indonesia. This study also includes the level of financial soundness as a moderating variable. Method: This study uses local government financial data throughout Indonesia from www.djpk.kemenkeu.go.id. This study produced a total sample of 630 observations based on purposive sampling. Hypothesis testing was done using multiple linear regression analysis for cross-section data. Findings: This study concludes that capital expenditure has a positive effect on local government financial performance, while the level of dependency has a negative effect on local government financial performance. In addition, the level of financial soundness does not increase the positive relationship between capital expenditure and local government financial performance. The level of financial soundness also does not reduce the negative relationship between the level of dependency and the financial performance of local governments. Novelty: This study employs local government’s financial health as a moderating variable in the influence of capital expenditure and the level of dependence on local government financial performance in this study, which is still rarely conducted in previous studies. Also, this research contributes to providing literature related to local government financial health, which is rarely reviewed in the field of public sector accounting in Indonesia.
Fraud prevention in village financial management an analysis of the regional inspectorate's role in Boyolali Regency Sofi Wafda Fakhria; Zef Arfiansyah
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2004

Abstract

Transparent village financial management is essential for good governance, yet fraud risks remain. This study examines the role of the Boyolali Regency Inspectorate in preventing fraud using the Three Lines Model. This qualitative case study collected data through interviews and document analysis. Findings reveal that the Inspectorate functions as an external supervisor ensuring accountability, though not part of the village’s internal structure. Given that primary oversight lies with the community and Village Consultative Body (BPD), the Three Lines Model is not fully applicable at the village level. To strengthen fraud prevention, the Inspectorate introduced innovations such as Auditor Pendamping, Jadi Kades, SAPU DESA, the Monitoring Center of Development, and cultural approaches, enhancing early detection and preventive control.
Revisiting the Relationship Between Financial Performance, ESG, and Firm Value: Evidence from Indonesian Non-Financial Listed Firms Agung Dinarjito; Zef Arfiansyah; Sandi Setiadi
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2495

Abstract

Environmental, social, and governance (ESG) performance has received growing attention from investors, regulators, and corporate managers as sustainability considerations become increasingly integrated into business decision-making. However, evidence regarding the relationship between ESG performance and firm value remains inconclusive, particularly in emerging markets. Moreover, previous studies have typically examined financial performance and ESG performance separately or focused exclusively on either aggregate ESG scores or individual ESG dimensions, limiting a comprehensive understanding of their relative importance in explaining firm value. This study investigates the influence of profitability, liquidity, solvency, firm growth, aggregate ESG performance, and the environmental, social, and governance dimensions on the firm value of Indonesian non-financial listed companies. Using panel data from 69 firms listed on the Indonesia Stock Exchange during 2022–2024, comprising 207 firm-year observations, the study employs a Random Effect Model with robust standard errors. Firm value is measured using the natural logarithm of share price (LnMV), while ESG data are obtained from Refinitiv. The results indicate that sales growth, as a proxy for firm growth, is the only variable positively and significantly associated with firm value. In contrast, profitability, liquidity, solvency, aggregate ESG performance, and the individual ESG dimensions do not exhibit statistically significant relationships with firm value. These findings suggest that investors place greater emphasis on firms’ growth prospects than on conventional financial indicators or ESG-related information when valuing Indonesian non-financial firms. The study contributes to the literature by providing recent evidence from an emerging-market context and by simultaneously evaluating financial performance, aggregate ESG performance, and individual ESG dimensions within a unified empirical framework.
Co-Authors Adhitya Jati Purwaka Aditya Aditya Agung Dinarjito, Agung Amrie Firmansyah Ferry Irawan Huda, Arifudin Miftakhul Muhamad Rizal Yuniar Muhamad Rizal Yuniar Paramita, Ni Wayan Sintya Galuh Pria Aji Pamungkas Qadri, Resi Ariyasa Sandi Setiadi Shidqi, Farhan Sofi Wafda Fakhria Surachman, Eko Nur Tjahjo Winarto