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All Journal Paradigma : Journal of Science, Religion and Culture Studies 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 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 Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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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.
Ekonomi Tumbuh, Stunting Turun: Budikdamber sebagai Gerakan Kemandirian Kader PKK Mandalamekar Santosa, Perdana Wahyu; Donanti, Elita; Budiantoro, Harry; Primadini, Adinda; Nurisma, Firra
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i3.1722

Abstract

This Community Service Program (PKM) aims to empower PKK and Posyandu cadres in Mandalamekar Village through the development of creative economy activities based on Budikdamber (fish farming in buckets). This method was chosen because it is practical, space-saving, and economical, while also providing opportunities to increase household income and supply protein sources for toddlers and pregnant women through the Supplementary Feeding Program (PMT) as an effort to reduce stunting rates. The program was carried out on Friday, August 3, 2024, at the Mandalamekar Village Hall, involving PKK and Posyandu cadres, village officials, and local residents. The activities included technical training on catfish farming, nutrition education, and assistance in processing fish products into value-added items such as nuggets and shredded catfish (abon). The program’s success indicators include active participation of participants, the adoption of Budikdamber practices at the household level, improved nutritional knowledge, and the utilization of harvests for PMT at the Posyandu. In the long term, this program is expected to foster an independent community based on creative economic activities that support family welfare improvement and sustainable stunting reduction, thereby serving as a model for integrated village empowerment combining both health and economic aspects.
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.
Inovasi Nilai Tambah dan Daya Saing Produk BUMDes Pokdakan Naminasang Farm melalui Pendampingan PIRT dan Sertifikasi Halal Budiantoro, Harry; Santosa, Perdana Wahyu; Suhaeri, Suhaeri; Putri, Arimbi Eka; Salsabila, Aulia Zikra
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i2.250

Abstract

This Community Service Program aims to increase the added value and competitiveness of products from the Village-Owned Enterprise (BUMDes) POKDAKAN NaminaSang Farm & Co in Mandalamekar Village by assisting in obtaining Home Industry Food Permits (PIRT) and halal certification were carried out on August 3, 2025. The methods used include training, outreach, coaching, and intensive consultations for POKDAKAN members. The community service team also collaborates with halal certification institutions and local health departments. Activities include education on licensing procedures, training halal supervisors, and assistance with PIRT permit applications. Initial results show a significant increase in partners' understanding of PIRT and halal regulations, as well as their readiness to process permits. Partner products that have gone through the standardization and certification process are expected to be able to penetrate modern markets and large retailers, while increasing consumer confidence. This program aligns with the Sustainable Development Goals (SDGs), particularly in the aspects of community welfare, health, and partnerships.
Pelatihan Produksi dan Branding Penjualan Masker Kain di Pesantren Modern Daarul Uluum I Kota Bogor Perdana Wahyu Santosa; Any Setianingrum; Harry Budiantoro; Kasbuntoro Kasbuntoro; Nurlita Malawat
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5493

Abstract

This community service activity aims to improve sewing skills through training in the production and branding of entrepreneurship-based cloth mask sales for santri and female students at Daarul Uluum I Islamic Boarding School, Bogor City. The methods used to implement this service activity included presentations, practicums, and discussions. The participants of this training were 36 students of the Daarul Uluum I Islamic Boarding School in Bogor City. The result showed that the santri and female students in the Daarul Uluum Modern Islamic Boarding School in Bogor could increase their productivity by using sewing skills to make cloth masks. It can protect themselves from Covid-19 by wearing cloth masks and can increase their income by selling masks producing by themselves either through direct sales or indirect sales.
THE ROLE OF AUDIT QUALITY ON THE DETERMINANTS OF AUDITOR PERFORMANCE Nabila, Lulu Akmal; Budiantoro, Harry; Lapae, Kanaya
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.353

Abstract

Penelitian ini bertujuan untuk menjelaskan peran kualitas audit terhadap penentu kinerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur. Penelitian ini menggunakan data primer dengan metode pengumpulan data menggunakan kuesioner. Pengujian dilakukan terhadap 62 responden auditor dari 10 kantor akuntan publik dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa etika profesi berpengaruh signifikan terhadap kinerja auditor, sedangkan akuntabilitas dan kompetensi tidak berpengaruh signifikan terhadap kinerja auditor. Kualitas audit terbukti mampu memoderasi hubungan akuntabilitas dan kompetensi terhadap kinerja auditor, tetapi tidak mampu memoderasi hubungan etika profesi terhadap kinerja auditor. Hasil penelitian ini mengimplikasikan bahwa dalam melakukan penugasannya auditor harus menjalankan etika profesi sesuai dengan norma yang berlaku, akuntabel dan kompeten, dan bertanggung jawab serta lebih memahami kepentingan publik.
MANAJEMEN KEUANGAN, DIFERENSIASI PRODUK, DAN PEMASARAN BERBASIS DIGITAL SOLUSI NILAI TAMBAH PRODUK UMKM Budiantoro, Harry; Suyana, Hilma; Hayurani, Herika; Destiyani, Annisa; Hestin, Hestin
An-Nizam Vol 4 No 2 (2025): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v4i2.11347

Abstract

This community service program was conducted in Kadumaneuh Village with the objective of enhancing the quality of Micro, Small, and Medium Enterprises (MSMEs) engaged in the production of “kelomang” toys. These MSMEs face several critical challenges, including limited understanding of financial record-keeping, insufficient product innovation, and minimal utilization of digital media for marketing. Such conditions have constrained the competitiveness and market reach of “kelomang” products, ultimately leading to low turnover. The program employed three primary approaches. First, training sessions on basic financial record-keeping were provided to help MSME actors understand cash flow management, calculate profits, and manage business capital more effectively. Second, hands-on practice in product innovation focused on differentiating designs and diversifying materials to enhance product value and attract greater consumer interest. Third, mentoring on digital marketing strategies included the use of social media and e-commerce platforms to expand market reach, improve product visibility, and build a more professional brand image. The results demonstrated significant improvements in the partners’ ability to systematically manage their finances, develop more varied product innovations, and utilize digital platforms to extend their market presence. These achievements are expected to sustainably increase the competitiveness and turnover of MSMEs in Kadumaneuh Village, while also serving as a model for the development of creative enterprises based on local potential that are capable of competing in broader markets.
Pelatihan Manajemen Keuangan, Solusi Daya Saing dan Omzet POKDAKAN Naminasang Farm & Co Budiantoro, Harry; Santosa, Perdana Wahyu; Paramitra, Yuaniko; Palloge, Arya Narendra Andi; Zahra, Nurfadhilah
Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2024): Desember
Publisher : Indonesia Emerging Literacy Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53621/jippmas.v4i2.387

Abstract

Pemberdayaan kelompok usaha di sektor perikanan, khususnya Kelompok Pembudidaya Ikan (POKDAKAN), menjadi penting dalam meningkatkan daya saing dan keinginan usaha. POKDAKAN Naminasang Farm & Co menghadapi tantangan dalam pengelolaan keuangan yang efektif, yang berdampak pada keterbatasan kemampuan bersaing dan pencapaian omzet yang optimal. Oleh karena itu, program Pengabdian Kepada Masyarakat (PKM) ini dirancang untuk memberikan pelatihan manajemen keuangan yang terintegrasi dengan tujuan meningkatkan pengetahuan dan keterampilan anggota POKDAKAN dalam mengelola keuangan usaha. Metode yang digunakan meliputi workshop, pendampingan intensifikasi, dan monitoring implementasi strategi keuangan. Hasil evaluasi menunjukkan peningkatan pemahaman peserta sebesar 87% dalam konsep-konsep dasar manajemen keuangan setelah pelatihan (pre-test dan post-test). Peningkatan ini juga diiringi dengan penerapan strategi keuangan yang lebih baik, berkontribusi pada peningkatan daya saing usaha. Dengan demikian, pelatihan ini memberikan solusi nyata dalam menghadapi tantangan keuangan dan memperkuat posisi POKDAKAN dalam industri perikanan.
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 Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyo Adi Nugroho Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Hasan, Nida Nadya Herika Hayurani Herika Hayurani, Herika Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Oktavia, Dinda Palloge, Arya Narendra Andi 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 Shaleh, Khairul Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesti Juni Tambuati 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