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All Journal Paradigma : Journal of Science, Religion and Culture Studies JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Majalah Sainstekes JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Journal of Research in Business, Economics, and Education Jurnal Akuntansi dan Manajemen Jurnal Manajemen Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Kewarganegaraan Majalah Ilmiah UPI YPTK Jurnal Ekonomi Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia AKM: Aksi Kepada Masyarakat Jurnal ABDIMAS Budi Darma PROGRESIF An-Nizam: Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Bisnis Krisnadwipayana
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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Pelatihan Packaging Product Pada UMKM Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat Budiantoro, Harry; Anthonio, Dean Salomo; Santosa, Perdana Wahyu; Abshar, Muhammad; Lapae, Kanaya; Ningsih, Hestin Agus Tantri
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 3 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v3i2.1245

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan keterampilan dalam membuat kemasan produk kepada pelaku usaha UMKM di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat guna adanya pengembangan daya kreativitas, pengembangan produk menentukan ciri khas produk dan membuat merk produk melalui pelatihan branding dan packaging. Metode pelaksanaan kegiatan mencakup pelatihan, sosialisasi dan pendampingan serta pendekatan fasilitas dan media yang terdiri dari penyampaian materi, diskusi, demonstrasi, praktek, dan pengamatan. Selain meningkatkan pengetahuan peserta tentang kemasan produk, mereka juga mampu menciptakan kemasan yang baru dan menarik. Hasil survei terhadap kemasan baru menunjukkan bahwa rata-rata responden menyukai kemasan baru dari peserta. Dengan kata lain, kemasan baru mampu menarik minat konsumen.
Pengaruh keahlian forensik, skeptisme profesional, dan tekanan anggaran waktu terhadap kemampuan auditor dalam mendeteksi kecurangan (fraud) Budiantoro, Harry; Fajriyah, Nurul; Lapae, Kanaya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.584 KB) | DOI: 10.32670/fairvalue.v4i11.1835

Abstract

This study aims to examine the effect of forensic expertise, professional skepticism, and time budget pressure on the ability of auditors to detect fraud (Fraud) partially or simultaneously. The research method used is quantitative research methods and uses primary data that is the Public Accounting Firm (KAP) in the Central Jakarta Region. The sample used as many as 10 public accounting firms (KAP) through the convenience sampling method. The analytical method used is multiple linear regression sing SPSS application version 25. The results of this study indicate simultaneously the variables of Forensic Expertise, Professional Skeptism, and Time Budget Pressure have a significant effect on Auditor's Ability to Detect Fraud (fraud). Furthermore, the variable of forensic expertise and professional skepticism partially has a positive effect on the ability of auditors to detect fraud, and the variable time budget pressure does not affect the ability of auditors to detect fraud.
Pengaruh peranan audit internal, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan Budiantoro, Harry; Junika , Windy; Lapae, Kanaya; Ningsih , Hestin Agus Tantri; Primadini, Adinda
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2442

Abstract

The goal of this study was to look into the impact of internal audit, the role of the internal control system, and accounting staff competence on the quality of financial reports. The primary data in this study came in the form of a questionnaire. Respondents to this survey are internal auditors, accounting department personnel, and other personnel involved in knowing or compiling Bank Syariah Mandiri's financial statements. The number of respondents in this study was 70, based on the saturated sampling method. According to the findings of this study, the role of internal audit, internal control systems, and accounting staff competence all have a significant impact on the quality of financial reports.
PENINGKATAN DAYA SAING UMKM MELALUI AKSES KUR PERBANKAN BERBASIS DIGITAL PADA DESA MANDALA MEKAR, KECAMATAN CIMENYAN, KABUPATEN BANDUNG, JAWA BARAT Budiantoro, Harry; Santosa, Perdana Wahyu; Anth, Dean Salomo; Taufiq, Eindye; Oktavia, Dinda; Zhafiraah, Nazma Riska
MINDA BAHARU Vol 8, No 1 (2024): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v8i1.5845

Abstract

Program pengabdian masyarakat ini merupakan inisiatif yang bertujuan untuk melakukan sosialisasi dan memberikan pendampingan kepada para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat, tentang cara memperoleh Kredit Usaha Rakyat (KUR). Tujuan utama dari kegiatan ini adalah untuk pertama, memastikan bahwa pelaku UMKM di wilayah tersebut memiliki pengetahuan tentang lembaga keuangan yang menyediakan dana modal usaha, kedua, membantu mereka yang menghadapi kendala dalam hal permodalan untuk mengajukan KUR, dan ketiga, memberikan pemahaman yang komprehensif mengenai proses pengajuan dan perolehan KUR, sehingga mereka dapat mengembangkan usaha mereka. Program ini berhasil melibatkan 44 pelaku UMKM di Desa Mandalamekar dan menghasilkan peningkatan signifikan dalam pemahaman mereka mengenai prosedur pengajuan KUR, serta memberikan mereka akses kepada dana yang mendukung pengembangan usaha mereka di wilayah tersebut.
Pelatihan Budidaya Ikan Lele dengan Metode 6M pada “Naminasang Farm & Co” Desa Mandalamekar Budiantoro, Harry; Santosa, Perdana Wahyu; Zhafiraah, Nazma Riska; Paramitra, Yuaniko
AKM Vol 5 No 2 (2025): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v5i2.1231

Abstract

Pemberdayaan ikan lele adalah serangkaian upaya dan tindakan yang dilakukan untuk meningkatkan produktivitas, kesejahteraan, dan keberlanjutan budidaya ikan lele. Ini dapat mencakup berbagai aspek seperti: Pelatihan, Pendanaan dan akses modal, Pengembangan infrastruktur, Peningkatan kualitas dan profuktivitas, Pemasaran dan Distribusi dan Kerjasama dan Kelembagaan. Oleh karena itu, Dengan pemberdayaan ini, diharapkan para petani lele dapat meningkatkan kesejahteraan mereka, menjaga keberlanjutan usaha, dan memberikan kontribusi positif terhadap perekonomian lokal dan nasional. Namun pada kenyataannya pelaksanaan pemberdayaan ikan lele ini dapat menghadapi berbagai kendala dan kekurangan seperti: Akses terbatas ke modal dan sumber daya, kurangnya dukungan pemerintah dan kebijakan yang tidak memadai dan kurang nya Kerjasama dan kolaborasi pada pihak lain. Pelatihan dan pemberian modal kerja kepada Kelompok Pembudidaya Ikan (POKDAKAN) di Desa Mandalamekar. Berdasarkan kegiatan PKM yang telah dilaksanakan, adanya peningkatan persentase panen sebesar 20-30%. Melaksanakan budidaya ikan lele di Desa Mandalamekar dapat memberikan berbagai manfaat yang signifikan, baik bagi Masyarakat desa maupun bagi perekonomian lokal seperti: Sumber Pendapatan Baru, Penciptaan Lapangan Kerja dan Pemanfaatan Lahan dan Sumber Daya Air.
PENGARUH LOVE OF MONEY, MOTIVASI DAN RELIGIUSITAS TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING DAN IDEALISME DAN IDEALISME SEBAGAI VARIABEL MODERATING Budiantoro, Harry
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 24 No 2 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i2.1528

Abstract

The aim of this research is to examine the influence of Love of Money, Motivation and Religiosity on Fraud in Financial Reports with Idealism as a Moderating Variable and Unethical Behavior as an Intervening Variable. This research is quantitative research, with primary data and questionnaire techniques for 30 respondents. This research was taken using simple random sampling and analyzed using the multiple linear regression method with SPSS software. The results of this research show that love of money, motivation and religiosity do not have a significant effect on the situation in financial reports. Simultaneously, love of money, motivation and religiosity have a significant effect on the condition of financial reports. Idealism cannot moderate the influence of love of money, motivation, and religiosity. Unethical behavior can mediate the influence of love of money and religiosity, while unethical behavior cannot mediate the influence of motivation on the state of financial statements. Managerial implications in this research managers need to be aware that the love of money can be the main driver of unethical behavior, research shows that individual motivation can influence the tendency to engage in unethical behavior, religiosity can reduce the tendency to be involved in financial events.
Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.896 KB) | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
The Influence Of Profitability, Liquidity, Leverage , And Activities On The Timeliness Of Submitting Financial Statements Budiantoro, Harry; Yuniar Fachriawati Fauzi; Kanaya Lapae
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.001 KB)

Abstract

This study aims to see the effect of profitability, liquidity, leverage, and activity ratios on the timeliness of financial statement submission. The population of this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2013 and 2017. The sample was taken by purposive sampling with 85 samples. Quantitative research methods used. Secondary data, especially the company's annual financial statements obtained from the official website of the IDX, are used in the sampling technique. Logistic regression analysis method was used with SPSS version 25.0. The findings show that profitability, liquidity, leverage, and activity ratios all have a significant impact on the timeliness of financial statement submissions. partially, the activity ratio variable affects the timeliness of financial report submission. While the variables of profitability, liquidity and leverage have no effect on the timeliness of submitting financial statements.
The effect of profitability, financial distress, debt default, audit client tenure, audit lag on going concern audit opinion Budiantoro, Harry; Listriyani, Listriyani; Oktavia, Dinda; Ningsih, Hestin Agus Tantri; Primadini, Adinda
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.206

Abstract

This study investigates the impact of profitability, financial distress, debt default, audit client tenure, and audit lag on going concern audit opinions. The research focused on 46 manufacturing companies across various industrial sectors listed on the Indonesia Stock Exchange from 2019 to 2023, with 24 companies selected as research samples. A quantitative associative method was employed for the research, using purposive sampling for participant selection. The data analysis involved descriptive statistical analysis, logistic regression analysis, and hypothesis testing through the Wald test (partial t-test) and the determination test. The findings reveal that profitability has a significant adverse effect on going concern audit opinions. In contrast, financial distress and debt default have a significantly positive impact on going-concern audit opinions. However, audit client tenure and audit lag do not considerably affect going concern audit opinions. The managerial implications suggest that company management should pay closer attention to profitability, financial health, and debt management to avoid receiving a going concern audit opinion, which could potentially undermine investor confidence.
PENGARUH LOVE OF MONEY, MOTIVASI DAN RELIGIUSITAS TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING DAN IDEALISME DAN IDEALISME SEBAGAI VARIABEL MODERATING Budiantoro, Harry
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 24 No 2 (2024)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/jemi.v24i2.1528

Abstract

The aim of this research is to examine the influence of Love of Money, Motivation and Religiosity on Fraud in Financial Reports with Idealism as a Moderating Variable and Unethical Behavior as an Intervening Variable. This research is quantitative research, with primary data and questionnaire techniques for 30 respondents. This research was taken using simple random sampling and analyzed using the multiple linear regression method with SPSS software. The results of this research show that love of money, motivation and religiosity do not have a significant effect on the situation in financial reports. Simultaneously, love of money, motivation and religiosity have a significant effect on the condition of financial reports. Idealism cannot moderate the influence of love of money, motivation, and religiosity. Unethical behavior can mediate the influence of love of money and religiosity, while unethical behavior cannot mediate the influence of motivation on the state of financial statements. Managerial implications in this research managers need to be aware that the love of money can be the main driver of unethical behavior, research shows that individual motivation can influence the tendency to engage in unethical behavior, religiosity can reduce the tendency to be involved in financial events.
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Any Setianingrum, Any Aprillivia, Nanda Dwi Arni Karina Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyani Rahma Noviyanti Cahyo Adi Nugroho Challen, Auliffi Ermian Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Dinda Oktavia Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Herika Hayurani Herika Hayurani, Herika Hesti Juni Tambuati Subing Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hesty Juni Tambuati Subing Hesty Juni Tambuati Subing Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Khairul Shaleh Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Nazma Riska Zhafiraah Nida Nadya Hasan Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Nurzahra, Sinta Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Primadini, Adinda Putri, Arimbi Eka Salsabila, Aulia Zikra Selvy Lintang Tamida Shabrina Alma Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesty Juni Tambuati Suhaeri Suhaeri, Suhaeri Supriyatin Supriyatin Suyana, Hilma Tantri Ningsih, Hestin Agus Trisna Ayu Puspita Tsusayya Aghnia Muthi’a Wiratama, Lison Yuaniko Paramitra Yuniar Fachriawati Fauzi Zahra, Nurfadhilah Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska