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All Journal Ininnawa: Jurnal Pengabdian Masyarakat ARRUS Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Perpajakan Journal of Economic Resilience and Sustainable Development
Aisyah Zarkasi
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Humanities Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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STRATEGI PENGENDALIAN PAJAK PARKIR DAERAH BERBASIS AKUNTANSI MANAJEMEN: TINJAUAN LITERATUR Muhammad Raihan Mubaraq; Aisyah Zarkasi; Nurul Rusdiansyah
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.364

Abstract

Local taxes are a primary source of Regional Original Revenue (PAD) and play a crucial role in supporting fiscal autonomy of local governments. Among these taxes, parking tax has significant potential due to increasing urban mobility and motor vehicle growth. Nevertheless, its contribution to PAD remains low due to weak supervision, low taxpayer compliance, and limitations in infrastructure and collection systems. This study employs a qualitative descriptive literature review to examine management accounting as a foundation for parking tax control strategies. Literature sources include scholarly journals, books, and regulations related to management accounting, local taxes, and fiscal control. The analysis indicates that implementing management accounting through planning, monitoring, information analysis, and evaluation enhances the effectiveness of parking tax collection. Management accounting-based control strategies integrating policy, monitoring, technology, and evaluation improve taxpayer compliance, optimize target realization, and strengthen parking tax contribution to PAD. Consequently, parking tax serves not only as a revenue source but also as a strategic instrument for more transparent, efficient, and accountable local fiscal management. This study provides a conceptual framework for developing parking tax control strategies and offers opportunities for future empirical research to assess their effectiveness in practice.
Sosialisasi Standar Pengungkapan Keberlanjutan (SPK) di Kantor Akuntan Publik Ardaniah Abbas Alia Rezki Amalia; Nur Abshari Abbas; Aisyah Zarkasi; Irene Ipal Parinding; Muhammad Raihan Mubaraq
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4457

Abstract

Kegiatan Pengabdian kepada Masyarakat melalui Sosialisasi Standar Pengungkapan Keberlanjutan (SPK), bertujuan untuk memberikan pemahaman dasar mengenai urgensi pengungkapan aspek-aspek keberlanjutan dalam laporan keuangan. Pengungkapan berkelanjutan yang diatur dalam Standar Pengungkapan Berkelanjutan (SPK) dicanangkan akan efektif pada 1 Januari 2027 mendatang, menjadikan pengungkapan aspek-aspek non keuangan bersifat mandatory. Oleh karena itu kegiatan ini dilaksanakan untuk menjembatani aliran informasi kepada pihak profesional. Kegiatan dilaksanakan dengan sosialisasi dan diskusi interaktif di Kantor Akuntan Publik (KAP) Ardaniah Abbas. Hasil kegiatan merupakan penguatan pengetahuan konseptual dan praktis terkait PSPK 1 tentang Persyaratan Umum Pengungkapan Keberlanjutan dan PSPK 2 tentang Pengungkapan Terkait Iklim. Kegiatan ini juga memberikan rekomendasi berupa penyusunan panduan dan matriks pengukuran pengungkapan sesuai dengan karakteristik klien KAP Ardaniah Abbas untuk mengembangkan prosedur audit yang lebih komprehensif khusus untuk menilai pengungkapan keberlanjutan perusahaan.
Optimalisasi Profitabilitas UMKM Melalui Implementasi Activity Based Costing (ABC) dan Identifikasi Aktivitas Bernilai Tambah Ilyona Risty Randan; Aisyah Zarkasi; Irene Ipal Parinding; Nur Abshari Abbas; Muhammad Raihan Mubaraq
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku4886

Abstract

UMKM laundry menghadapi tantangan dalam menentukan harga pokok produksi yang akurat karena metode tradisional cenderung mendistorsi biaya, terutama ketika perusahaan menawarkan beragam jenis layanan. Pengabdian kepada masyarakat ini bertujuan untuk mengimplementasikan metode Activity Based Costing (ABC) dan mengidentifikasi aktivitas bernilai tambah guna mengoptimalkan profitabilitas UMKM khususnya jasa Laundry. Melalui analisis data produksi, hasil menunjukkan bahwa metode tradisional menyebabkan undercosting pada layanan Cuci Komplit (20,1%) dan overcosting pada Cuci Kering Lipat (12,6%) serta Setrika Saja (38,9%). Penerapan ABC berhasil mengungkap biaya riil per kilogram: Cuci Komplit Rp3.684, Cuci Kering Lipat Rp2.679, dan Setrika Saja Rp1.875. Selain itu, teridentifikasi bahwa aktivitas mekanisasi (cuci dan pengering) menyerap biaya overhead tertinggi (Rp1.723.934 atau 65,8% dari total overhead), sehingga menjadi target utama efisiensi. Kegiatan PKM ini merekomendasikan penyesuaian harga jual berbasis ABC dan optimalisasi aktivitas mekanisasi untuk meningkatkan profitabilitas hingga 38% pada layanan tertentu.
Edukasi dan Penerapan Sistem Biaya Standar Sebagai Strategi Eliminasi Inefisiensi Produksi UMKM Aisyah Zarkasi; Khaerun Nisa SH; Andi Nurul Tenriwali Hasanuddin; Muh. Irshan Sachrir; Andi Reski Nurhikmah
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/cb63vy38

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan menerapkan sistem biaya standar sebagai strategi eliminasi inefisiensi produk pada UMKM. Mitra menghadapi permasalahan utama berupa ketidakefisienan penggunaan bahan baku karena tidak adanya takaran baku, ketiadaan target biaya tenaga kerja langsung, serta kesulitan mengendalikan biaya overhead yang dicatat secara agregat. Metode pelaksanaan kegiatan menggunakan pendekatan sosialisasi partisipatif yang melibatkan pemilik usaha, perwakilan karyawan bagian produksi, dan karyawan bagian pencatatan bahan baku.  Hasil kegiatan menunjukkan bahwa sosialisasi berhasil meningkatkan pemahaman mitra secara signifikan. Kegiatan sosialisasi biaya standar efektif sebagai langkah awal membangun kapasitas manajerial UMKM menuju pengendalian biaya produksi yang lebih baik dan peningkatan profitabilitas berkelanjutan.
Pressures in public sector fraud: Theoretical perspectives and implications for public sector accounting Rahmat Aiman; Aisyah Zarkasi
Journal of Economic Resilience and Sustainable Development Vol. 3 No. 1: (February) 2026
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v3i1.2026.3320

Abstract

Background: Fraud in the public sector is often examined through weaknesses in internal controls and opportunities for misconduct. However, such approaches tend to overlook the structural and institutional dimensions of public bureaucracy. This study aims to reconceptualize pressure within the Fraud Triangle by integrating it with General Strain Theory, providing a deeper understanding of fraud dynamics in government organizations. Methods: A qualitative-descriptive approach using a literature review was employed to conceptually analyze pressure as a driver of public sector fraud. Secondary data from scholarly journals, books, and institutional reports were synthesized through thematic-conceptual analysis to develop a theoretical framework linking various forms of pressure to public sector accounting systems. Findings: The study identifies multiple forms of pressure in the public sector—including occupational lifestyle, institutional, structural-career, socio-cultural, and hierarchical pressures—that operate simultaneously, generating systemic strain that constrains individuals’ ability to achieve valued goals through legitimate means. Conclusion: Consequently, fraud may serve as a maladaptive coping mechanism in response to the imbalance between organizational demands and structural capacity. Effective fraud prevention thus requires a shift from detection-focused approaches to proactive strategies that mitigate structural and bureaucratic pressures as primary sources of strain. Novelty/Originality of this article: This study contributes to the public sector accounting literature by framing pressure as a governance instrument that can be managed through accounting system design. Its originality lies in emphasizing structural and institutional pressures as key determinants of fraud and highlighting the proactive role of accounting systems in mitigating systemic strain.
Co-Authors Abbas, Nur Abshari Alia Rezki Amalia Andi Nurul Tenriwali Hasanuddin Andi Reski Nurhikmah Ilyona Risty Randan Irene Ipal Parinding Khaerun Nisa SH Muh. Irshan Sachrir Muhammad Raihan Mubaraq Muhammad Raihan Mubaraq Nurul Rusdiansyah Rahmat Aiman