CFO (Chief Financial Officer) & Excecutive Commisioner

FARNANDA KURNIAWAN

S.T., M.Acc (Cand)., CPTT., CPFA., CMA.,CMT

Practice Focus :

  • FINANCE, TAXATION, MANAGEMENT ACCOUNTING WITH SYSTEM INTEGRATION

About

Farnanda Kurniawan is a Technopreneur and Accounting System Integrator, as well as a business consultant and integration entrepreneur who combines multiple consulting disciplines across Indonesia. He is widely recognized as a collaborator, bridging technology, accounting systems, and business strategy to deliver integrated and sustainable solutions.

As a dedicated Chief Executive Officer, Farnanda is committed to transforming vision into reality through innovation, strategic thinking, and precise execution. With over 15 years of experience across various industries, he has successfully led high-performing teams, developed strategic solutions, and driven long-term, sustainable growth for organizations under his leadership.

Throughout his career, Farnanda has played a key role in numerous large-scale projects that have significantly reshaped industry landscapes. Several of the companies he has been involved with experienced exponential growth, marked by substantial revenue increases and business expansion. These achievements were driven by the introduction of innovative products and the successful diversification into new business lines and ventures.

Mission & Values

Farnanda’s mission is to inspire and lead with integrity, innovation, and resilience. He is deeply committed to creating positive impact—not only within the companies he leads, but also across the wider business community.

His core values include:

  • Integrity
    Acting ethically, responsibly, and transparently in every decision and partnership.

  • Innovation
    Continuously pushing boundaries and embracing new ideas to create meaningful progress.

  • Engagement
    Listening, learning, and adapting to the evolving needs of teams, clients, and markets.

Education

  • 2025
    Petra Christian University, Postgraduate Candidate, Accounting (Master’s Degree)
  • 2006
    University of Surabaya (Ubaya), Bachelor’s Degree in Information Technology
  • 2001
    State Senior High School 9 (SMU Negeri 9), Natural Sciences

Organization

  • 2025 - now
    - Professional Certification In Forensic Auditing (CFrA)
    - Deputy Chairperson for Standards, Code of Ethics, and Research and Development at the Indonesian Forensic Auditors Association
  • 2024 - 2029
    Member of Ikatan Konsultan Pajak Indonesia (IKPI) Bidang Litbang
  • 2024 - now
    Member of Asosiasi Auditor Forensik Indonesia (AAFI) Bidang Standar, Kode Etik, dan Litbang
  • 2023 - 2027
    Member of the Accounting Services Professional Standards Council in the National Management of the Indonesian Accountants Association
  • 2017 - 2023
    The Indonesian Institute of Accountants as Chief Accountant Office Accountant Services of East Java
  • 2019 - now
    Editor Indonesian Journal of Social Science Research (IJSSR) ISSN 2775-1082 (Online)
  • 2018 - now
    CPA Australia as a member
  • 2017 - now
    - Association Certification Fraud Examiners (ACFE) as a member
    - The Indonesia Liquidators as a member
  • 2013- now
    The Indonesian Institute of Accountants as member
  • 2014 - now
    Institut Akuntan Publik Indonesia (IAPI) as a member
  • 2011 - now
    The Institute of Certified Management Accountants (ICMA), Australia, as a Certified Membership and Continuing Education
  • 2010 - now
    Ikatan Konsultan Pajak Indonesia (IKPI) as a member
  • 1997 - now
    American Management Association (AMA) as a member

Professional Journey

2025 - Present

Founder & CFO MAB Advisory (PT Mitra Advisory Bersama)

2025

  • System & Management Accounting Consultant Saga Group
  • System & Management Accounting Consultant at Tabi Pharmindo Group
  • Investigation audit at Bares Retail Group Banyuwangi
  • Tax Consultant at Rumah Sakit NU Tuban
  • Tax Consultant at Rumah Sakit Muhammad Zyn Madura

2024

  • Internal Audit at Rumah Sakit NU Tuban
  • Transfer Pricing Doc at PT. Kayu Multiguna Surabaya
  • System & Management Accounting Consultant Pro Baja Group

2023 - Present

Founder & CEO MAB Consulting (PT Mitra Akselerasi Bersama)

2016 - 2024

General Manager PT Merakindo Mix

2015 - 2016

General Manager PT KSK Dharma Mulia

2012 - 2015

Chief Accounting & Tax PT Sinar Baru Abadi

2010 - 2012

Accounting Manager PT Wilson Indotobacco

Teaching Experiences

2025 - Now

  • Pasca Sarjana di Universitas Katolik Widya Mandala
  • Pasca Sarjana di Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
  • Pasca Sarjana di Universitas Surabaya

2024 - Now

Fakultas Vokasi di Universitas Brawijaya Malang

2013 - 2014

FEB di Universitas Ciputra

2009 - 2011

FEB di Universitas Kristen Petra Surabaya

2008 - Now

Prodi Akuntansi di Sekolah Tinggi Ilmu Ekonomi Indonesia

1997

FEB di Universitas Surabaya

1996 - 1997

FEB di Universitas Katolik Widya Mandala Surabaya

Research Experiences

2025

  • “Substance over Form in Tax Compliance and Risk of Fraud in SelfAssessment System” by AKRUAL: Jurnal Akuntansi, 17(1) ISSN: 2085-9643
  • “The Principle of Family Business in Indonesia Management Review” by Journal of Economic Cooperation and Development, ISSN: 1308-7800.
  • Buku “Pemeriksaan Pajak: Kepatuhan dan Aspek Psikologis WP vs Fiskus Edisi Revisi” by Deepublish edition Agustus 2025 (ISBN: 9786340112719)
  • “Taxpayer Moral Integrity In Tax Amnesty (Case Study Luwuk)” by Borneo Journal of Social Science & Humanities, 7 (1) ISSN: 2682-8235
  • “Tax Planning Menghadapi Kenaikan Tarif PPN: Studi pada Wajib Pajak di Flores Timur” by Management and Development Journal, 7(1) ISSN: 2657-2036

2024

  • “Auditing Lanjutan” by Deepublish edition Desember 2024 (ISBN: 978-623-02-9796-0)
  • “Pemeriksaan Pajak: Kepatuhan dan Aspek Psikologis WP vs Fiskus” by Deepublish, edition September 2024(ISBN: 978-623-029302-3)
  • “Taxable Entrepreneur’s (PKP) Strategies in Sustaining Business” by Social Science and Human Research Bulletin, 1(5) ISSN: 3050-5542
  • “Women behind the veil: Power and lifestyle in workplace fraud” by Journal of Infrastructure, Policy, and Development, 8(8), ISSN: 2572-7931
  • “Analisis Barang Kebutuhan Pokok yang Mendapat Fasilitas PPN Dibebaskan” by Management and Sustainable Development Journal, 6(2), ISSN: 2657-2036
  • “The Power of Social Capital in Business Continuity: Case Study in East Flores” by Organization & Management Scientific Quarterly Polandia, 4(60), ISBN (1899 6116)
  • “If it is Possible to be non-compliance, why should it be compliance” by Open Journal for Sociological Studies, 8(1), edition July (ISSN: 2560-5283)
  • “Pemegang Saham, Menambah Hutang atau Modal?” by Deepublish, edition April 2024 (ISBN: 978-623-02-8369-7)
  • “Psychology Social Behavior: Taxable Entrepreneurs Respond to VAT Policy Change” by Indonesian Journal of Social Science Research, 5(1), edition April 2024 (2775-1082)

2023

  • “The Response of Taxpayers to Tax Regulation Reviewed From the Social Community” by RefPress, edition December 2023 (ISBN: 1923-8401)
  • “Bangkitnya Semangat Pasca Fraud” by Association of Certified Fraud Examiners (ACFE), 8(2) edition December 2023 (ISBN: 2502-695X)
    Buku Monograf
  • “Resistance of Business Actors as Taxpayers to Tax Regulations” by Eliva Press, edition October 2023 (ISBN:978-99993-1-115-1)
  • Buku Referensi “Teknik Perhitungan PPh Pasal 21/26” by Deepublish editon September 2023 (ISBN: 978-623-02-7246-2)
  • “Eksistensi Modal Sosial Atas Kewajiban PPN Dalam Menjaga Kelangsungan Usaha” by Politeknik Ganesha Medan, 7(3) edition July 2023(ISSN 2548-7507)
  • “The Resistance of Business Actors as Taxpayers Towards Tax Regulation” by Social Science Research Network, 9(6) edition June 2023 (ISSN: 2405-8440)
  • “Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis” by Association of Certified Fraud Examiners (ACFE), 8(1) edition June 2023 (ISSN:2 2502-695X)
  • “The Influence of Word Of Mouth On Interest In Visiting And Its Impact On Visiting Decisions of National Park” by Journal of Namibian Studies, 34(2) edition June 2023 (ISSN: 2197-5523)
  • “Respon Pengusaha Kena Pajak Terhadap Pengampunan Pajak yang Ke-2 di Kupang” by Management and Sustainability Development Journal, 5(1) edition April 2023 (ISSN: 2657-2036)

2022

  • “Analysis of the Effect of Islamic Corporate Governance on the Financial Performance of Islamic Banking in Indonesia” by Jurnal Ilmiah Ekonomi Islam, 8(03) edition November 2022 (ISSN: 3501-3506)
  • “Business Sustainability: Behavior Of Taxpayers In Responding To VAT Regulation Changes” by Proceeding 2nd International Conference on Business & Social Sciences (ICOBUSS) March 5-6th, 2022

2021

  • “Ekonometrika Dasar Teori dan Praktik Berbasis SPSS (ISBN: 978-623-315-681-3)”
  • “Behavioral Finance Theory in Investment Decision” published by Turkish Online Journal of Qualitative Inquiry, Vol. 12 no.5 edition June 2021
  • “Expecation Gap in Surabaya The Assessment Between Auditors With Audit Report Users” published by Indonesian Journal of Social Science Research, Vol. 2 no.1-9 edition June 2021
  • “Analysis of Financial Business Sustainability Study on Conventional Banks, Islamic Banks and Coop” published by Budapest International Research and Critics-Journal, Vol. 4 no.2 edition May2021
  • “The Influence of Human Development Index Components on Economic Growth in DIY” published by Atlantis Press Vol. 16, 2021
  • “Unsupervised Data Mining Technique For Clustering Library In Indonesia” published by Ilkogretim Online Vol. 20 no.1 2021

2015

“Consumer Complaint Behavior (CCB) Pengguna Kartu Jombang Sehat (KJS) Dalam Upaya Meningkatkan Layanan Fasilitas Kesehatan (Studi Pada Rumah Sakit Swasta Dan Rsud Di Jombang)” published by Jurnal Ventura Vol. 18 no.1 edition April 2015, STIE Indonesia Surabaya

2013

“Pengaruh Pendapatan Perkapita, Economic Growth Rate, Economic Structure, dan Tax Rate terhadap Tax Ratio pada Negara-negara OECD dan Indonesia” published by Jurnal Akuntansi Universitas Jember (JAUJ) Vol.11 no.1 edition Juni 2013

2012

  • “Analisa Perbedaan Gross Domestic Product, Government Expenditures, Governance Index, Teledensity, Subsoil Asset dan Foreigh Direct Invesment Inflow Growth pada Negara Tax Havens dan Negara non Tax Havens” published by Jurnal Akuntansi Paradigma Universitas Brawijaya Malang
  • “Hubungan Perusahaan yang Menerapkan Good Corporate Governance dengan Kepatuhan Perpajakan Formal pada Perusahaan Di Bursa Efek Indonesia Tahun 2007- 2011” published by Jurnal Ilmiah Akuntansi Bisnis Universitas Udayana Denpasar
  • “Dimensi Nilai Jasa Bank Terhadap Kepuasan Nasabah dan Dampaknya pada Loyalitas (Studi pada Bank BCA Cabang Surabaya)” published by Jurnal Manajemen Pemasaran Universitas Kristen Petra Surabaya Vol.7 No.1 on April 2012

2011

“Analisis Positioning kartu Simpati di Surabaya berdasarkan Persepsi Pengguna terhadap Atribut Produk” published by Jurnal Ekuitas STIESIA Surabaya

Licenses

CPTT (Certified Professional Tax Technician)

No: 692000.347.6.000.823.2024

CMT (Certified Master Trainer)

No. 85490 2424 6 006171 2025/ No. Reg. SPS.2204 006286 2025

CPFA (Certified Professional Financial Analysis)

No. CPFA-011122024

CMA (Certified Management Accountant)

No. MID-106271