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All Journal Jurnal Keuangan dan Perbankan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Business Management Analysis Journal (BMAJ) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Sricommerce: Journal of Sriwijaya Community Services Nusantara Science and Technology Proceedings Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Humanities Education and Social Sciences Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings International Journal of Multidisciplinary Sciences and Arts Jurnal Informatika Ekonomi Bisnis Asian Journal of Management, Entrepreneurship and Social Science Jurnal Cakrawala Akuntansi
Tertiarto Wahyudi
Universitas Sriwijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Impact of the Independent Board of Commissioners' Supervisory Mechanism on the Relationship Between Intellectual Capital and Banking Performance Gunawan, M.A. Andrew; Susetyo, Didik; Fuadah, Luk Luk; Wahyudi, Tertiarto
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3683

Abstract

This research delves at the role of Indonesia's Independent Board of Commissioners (IBC) in strengthening corporate governance systems and how it affects the relationship between IC and the efficiency of the country's banks. In recent years, IC has emerged as a critical differentiator in the banking sector., especially in a financial services environment that heavily relies on knowledge and technology, including digitalization. The utilization of IC, supported by an effective IBC supervisory mechanism, can optimize banking performance. From 2019 through 2023, 124 banks meeting the requirements are used to analyze the banking industry. The findings of this study show that the impact of Indonesia's independent board of commissioners on the correlation between IC and bank performance is substantial.
PENGELOLAAN ASET DESA: PELATIHAN KEPADA APARATUR PEMERINTAH DESA DI DESA KERINJING, OGAN ILIR, SUMATERA SELATAN Novriansa, Agil; Muthia, Fida; Aryanto, Aryanto; Wahyudi, Tertiarto
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v6i1.41565

Abstract

Pengelolaan aset desa masih menjadi kendala bagi sebagian besar aparatur pemerintah desa di Indonesia. Tujuan utama kegiatan pengabdian masyarakat ini adalah memberikan pemahaman kepada para aparatur pemerintah Desa Kerinjing mengenai pengelolaan aset desa sesuai dengan Permendagri No. 1 tahun 2016. Kegiatan pengabdian masyarakat ini dilakukan di Desa Kerinjing, Kabupaten Ogan Ilir, Provinsi Sumatera Selatan pada bulan Agustus-Oktober 2021. Kegiatan ini terdiri atas beberapa tahap, yaitu persiapan awal, pelatihan, monitoring dan evaluasi akhir. Metode yang digunakan yaitu ceramah, tutorial, diskusi, dan simulasi. Peserta kegiatan berjumlah 24 orang yang merupakan aparatur pemerintah desa, operator desa, karang taruna dan beberapa masyarakat, tetapi hanya 15 orang yang mengisi pre-test dan post-test secara lengkap. Hasil forum group discussion menunjukkan bahwa pengelolaan aset desa di Desa Kerinjing masih belum optimal dan belum ada pemisahan kepemilikan antara aset desa dan aset BUMDes sehingga kegiatan pelatihan pengelolaan aset desa memang sangat dibutuhkan. Ada beberapa topik bahasan utama dalam kegiatan pelatihan yaitu definisi dan jenis-jenis aset desa, pemegang kekuasaan dan asas-asas pengelolaan aset desa, syarat pengelolaan aset desa yang baik, pengelolaan aset desa, dan inventarisasi aset desa. Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa kegiatan pelatihan berjalan efektif dan terdapat peningkatan pemahaman peserta sebesar 30% mengenai materi pengelolaan aset desa. Selain itu, aparatur pemerintah Desa Kerinjing juga mulai berupaya untuk melakukan perbaikan pengelolaan aset desa.
Pendampingan Inventarisasi dan Penomoran Aset Pondok Pesantren Al Mubarokah Kalsum, Umi; Safitri, Rika Henda; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Wahyudi, Tertiarto; Atiyatna, Dirta Pratama; Novelia, Riska; Rahmawati, Rahmawati; Jamilah, Wardatul; Febriani, Fenti; Abdillah, Muhammad
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.634

Abstract

The purpose of community service activities carried out at Pondok Pesantren Al-Mubarokah, Babat Supat Village, Musi Banyuasin Regency is to increase participants' understanding of asset management, including identification, classification, valuation, recording, inventorying and numbering assets. The lack of good asset inventory records and numbering is the reason for this activity, with the hope that in the future assets can be inventoried properly and be able to be traced. The methods used included lectures, tutorials, and discussions, involving boarding school leaders and school staff, and accompanied by students. Evaluation was carried out through questionnaires to measure participants' understanding. This activity was held on 28 September 2024, attended by 30 participants, and ended with a discussion and lunch together. A follow-up evaluation on 28 October 2024 showed the enthusiasm of the participants and emphasised the importance of asset inventory and asset numbering. The results of this activity by providing practical examples of asset inventory bookkeeping and asset numbering to be implemented at Pesantren Al Mubarokah, besides that this activity also provides practical experience for the academic elements of the pesantren, especially the school staff at Pesantren Al Mubarokah.
Systematic Literature Review (SLR): Analysis of Financial Economic Reporting Fraud Detection Models Based on Hybrid Machine Learning and Psychological Factors Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7867

Abstract

Financial reporting fraud is a major challenge that threatens the integrity of financial markets. Hybrid Machine Learning (HML) offers great potential in detecting increasingly complex fraud, but its integration with psychological analysis is still limited. This study uses the Systematic Literature Review (SLR) approach with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method to identify trends, challenges, and opportunities in the application of HML for detecting financial reporting fraud. Data were collected from various leading academic databases, such as ScienceDirect, Web of Science, IEEE Xplore, SINTA, SCOPUS, and ProQuest, with relevant keywords. The selection process was carried out through the stages of identification, screening, eligibility evaluation, and inclusion, resulting in 27 main articles published between 2017-2025 from various countries. This study found that financial reporting fraud detection has developed significantly with the integration of HML and psychological factor analysis. Most studies focus on quantitative approaches based on Machine Learning (ML), Deep Learning (DL), and Big Data Analytics , with the main variables being financial ratios, corporate governance, and psychological factors. However, a multidisciplinary approach that combines AI techniques, forensic auditing, and psychological insights is still needed. These findings contribute to identifying research gaps and directions for the development of more comprehensive fraud detection models.
Tax Literacy for SMEs to Students’on Universitas Tekhnologi Mara, Malaysia Fuadah, Luk Luk; Wahyudi, Tertiarto; Muktarudin, Muktarudin; Andriana, Isni; Kalsum, Umi; Safitri, Rika Henda; Novelia, Rizka; Arisman, Anton
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.952

Abstract

This Community Service is held with the Accounting Research Institute (ARI) of Universitas Tekhnologi MARA (UiTM), Malaysia. The primary goal of this service is that participants are expected to understand taxation for Small and Medium Enterprises in Indonesia. Participants can also understand taxation in Indonesia, especially for Small and Medium Enterprises so that it can be compared with the conditions in Malaysia. The method used in the discussion of tax literacy for small and medium enterprises is online, namely via zoom. It was implemented on October 25, 2024, which was held at 7:30 WIB where there was a 1 hour difference with Malaysia, namely 08:30. This activity was carried out using zoom online which was attended by 3 classes chaired by Dr. Muhammad Nazmul Hoque from the Faculty of Accountancy, Universitas Teknologi Mara, Malaysia. At the time of zoom, not only students from Malaysia, but also students from Indonesia with the resource person being Prof. Dr. Luk Luk Fuadah, SE., MBA., Ak., CA. Contributions for ARI UiTM Students include Improving Practical Tax Knowledge, Strengthening Soft Skills, Field Experience, Understanding Tax in a Social Context, Strengthening the Role as an Agent of Change.
Audit Fee dan Preferensi Risiko CEO, Regulated Industry, Fair Value Non-Current Asset (Studi Empiris pada Seluruh Perusahaan di Indonesia) Setiawan, Renaldi; Wahyudi, Tertiarto; Yuniarti, Emylia
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 2 (2024): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i2.7735

Abstract

Auditor sebagai pihak professional yang telah melakukan pemeriksaan laporan keuangan mendapatkan fee yang menjadi bentuk balas jasa atas aktivitas pekerjaan yang dilakukan. Terdapat banyak faktor yang mempengaruhi audit fee atau biaya audit yang diterima oleh auditor. Karena itu, tujuan penelitian ini adalah untuk melakukan pengujian secara empiris dan analisis bagaimana pengaruh dari preferensi risiko CEO, regulated industry, dan fair value non-current asset terhadap audit fee. Penelitian ini juga bertujuan untuk memberikan bukti empiris terhadap penerapan teori agency dan teori stakeholder dalam mengungkapkan faktor-faktor yang mempengaruhi audit fee. Sampel penelitian ini menggunakan 206 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2022 dan dilakukan pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa preferensi risiko CEO tidak berpengaruh terhadap audit fee. Sementara itu, variabel regulated industry dan fair value non-current asset berpengaruh terhadap audit fee.
Systematic Literature Review: World Oil Commodity Price Fluctuations Financial Accounting Perspective Septemberiyanti, Elita; Virliana Muliawan, Ryani; Agustria, Rahma; Ayu Ramadhani, Amanda; Henda Safitri, Rika; Wahyudi, Tertiarto; Samantha Hamzah, Ruth
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 4 (2025): International Journal of Multidisciplinary Sciences and Arts, Article October 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i4.7181

Abstract

Global oil price volatility creates complex challenges for the transparency of financial reporting of national energy companies, especially PT Pertamina as a strategic state-owned enterprise that faces double accountability pressure to shareholders and the public. This study aims to analyze the influence of fluctuations in world oil commodity prices on the transparency of PT Pertamina's financial statements from a financial accounting perspective through a systematic literature review approach. The PRISMA 2020 method was applied to review 16 reputable journals for the 2020-2025 period selected from 309 initial articles through the Scopus, Web of Science, and Google Scholar databases. The results of the study revealed that oil price volatility had a significant impact on net profit fluctuations, the complexity of exchange rate differences, and the decline in financial health for the 2016-2020 period. PT Pertamina's transparency shows improvements through the implementation of ISO 37001 and GRI Standards 2021, but still faces the challenges of weak ethical principles, inconsistency of PSC regulations, and performance gaps with global competitors. The research recommends comprehensive governance reforms, business diversification, regulatory harmonization, and strengthening supervision to improve the credibility of financial reporting in the face of global market dynamics.
Pengaruh Keberanian Moral dan Modal Psikologis terhadap Efektivitas Audit Internal dengan Budaya Etis sebagai Variabel Moderasi pada Satuan Pengawas Internal PTN BLU di Indonesia Syafithri, Yuyun; Wahyudi, Tertiarto; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2972

Abstract

This study examines the influence of moral courage and psychological capital on internal audit effectiveness and investigates the moderating role of ethical culture within the Internal Audit Units (SPI) of Public Service Agency State Universities (PTN BLU) in Indonesia. Drawing on Social Cognitive Theory, this study conceptualizes moral courage and psychological capital as personal factors, while ethical culture represents an environmental factor that may shape auditors’ professional behavior. Using a quantitative approach, primary data were collected through a structured questionnaire distributed to all SPI members of 53 PTN BLU across Indonesia. A saturated sampling (census) technique was employed, resulting in 184 valid responses. Data were analyzed using Structural Equation Modeling Partial Least Squares (SEM PLS) with SmartPLS 4. The results indicate that moral courage has a positive and significant effect on internal audit effectiveness, suggesting that auditors who uphold ethical principles and demonstrate moral firmness are more capable of conducting objective and high-quality audits. Psychological capital also shows a positive and significant effect on internal audit effectiveness, confirming that self-efficacy, optimism, hope, and resilience enhance auditors’ ability to perform under pressure. However, ethical culture does not moderate the relationship between moral courage and internal audit effectiveness, indicating that moral courage functions as an intrinsic personal attribute that operates relatively independently of organizational context. In contrast, ethical culture significantly strengthens the relationship between psychological capital and internal audit effectiveness, highlighting the importance of an ethical work environment in optimizing auditors’ psychological resources.This study contributes by extending the internal audit literature through an integrated examination of moral courage and psychological capital within a public higher education context, an area that remains underexplored. It also advances Social Cognitive Theory by demonstrating the differentiated moderating role of ethical culture on personal psychological resources versus moral attributes. Practically, the findings provide insights for PTN BLU management to enhance internal audit effectiveness through the development of auditors’ psychological capital supported by a consistently internalized ethical culture.
OIL AND GAS REVENUE ACCOUNTING TREATMENT AND COMPLIANCE: SYSTEMATIC REVIEW OF UPSTREAM COMPANY PRACTICES Meila, Al Ahda Nafasya; Namira, Putri Rahma; Destari, Ryanti; Henda Safitri, Rika; Wahyudi, Tertiarto; Hamzah, Ruth Samantha
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.49577

Abstract

The upstream oil and gas sector faces escalating complexity in revenue accounting treatment due to evolving international standards (PSAK 64/IFRS 15), substantial capital investments, reserve uncertainty, and intensifying climate-related asset valuation challenges, yet systematic evidence on implementation practices and compliance effectiveness across diverse institutional contexts remains fragmented. This study aims to comprehensively analyze revenue accounting treatment practices, evaluate compliance levels with financial accounting standards, map implementation challenges, and identify critical research gaps in upstream oil and gas companies through systematic literature review methodology. Following the PRISMA protocol, this research systematically searched four major academic databases Scopus, Web of Science, ProQuest, and ScienceDirect using predefined keywords, ultimately selecting 10 high-quality studies published between 2021-2025. The findings reveal that proper revenue accounting treatment is critical given the substantial global revenue magnitude and concentrated profit distribution patterns. Implementation of industry-specific accounting standards significantly enhances capital allocation efficiency, reduces information asymmetry, and positively impacts performance metrics. However, critical implementation challenges persist in three areas: absence of unified decommissioning accounting standards, inadequate frameworks for stranded asset valuation amid potential US$13-17 trillion devaluations, and insufficient transparency mechanisms for profit distribution reporting. This study contributes by providing systematic evidence synthesis across diverse geographical contexts, identifying prioritized research gaps in asset valuation frameworks and decommissioning standards, and offering actionable recommendations for standard setters to develop industry-specific guidance, regulators to strengthen enforcement mechanisms, and academics to pursue longitudinal comparative research examining climate risk integration in financial reporting practices.
PELATIHAN PERHITUNGAN BIAYA PRODUKSI PEMBUATAN SUSU KURMA DI DESA SUNGAI BUAYA KECAMATAN PEMULUTAN KABUPATEN OGAN ILIR Wahyudi, Tertiarto; Kalsum, Umi; Mukhtaruddin, Mukhtaruddin; Safitri, Rika Henda; Novriansa, Agil; Novelia, Rizka; Pratiwi, Trie Sartika; Padriansyah, Padriansyah; Putri, Shelly Prahadian; Hasibuan, Mahdanisa Anggita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Inpress Vol. 7 No. 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i2.56664

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha mikro, kecil, dan menengah (UMKM) di Desa Sungai Buaya, Kecamatan Pemulutan, Kabupaten Ogan Ilir, dalam melakukan perhitungan biaya produksi pembuatan susu kurma secara tepat dan sistematis. Selama ini, sebagian besar pelaku UMKM belum memiliki pemahaman yang memadai mengenai komponen biaya produksi, sehingga penetapan harga jual produk sering kali hanya berdasarkan perkiraan dan tidak mempertimbangkan seluruh unsur biaya yang dikeluarkan. Pelatihan ini dilaksanakan dengan metode ceramah, diskusi, studi kasus, dan praktik langsung perhitungan biaya produksi susu kurma. Peserta yang terdiri dari 21 orang diberikan pemahaman mengenai konsep biaya bahan baku, biaya tenaga kerja langsung, serta biaya overhead produksi, kemudian dilatih untuk menyusun perhitungan harga pokok produksi per satuan produk secara sederhana dan aplikatif. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kemampuan peserta dalam mengidentifikasi dan mengelompokkan biaya serta menghitung total biaya produksi secara lebih akurat. Peserta juga mampu menentukan harga jual yang lebih rasional berdasarkan struktur biaya yang telah dihitung. Dengan adanya pelatihan ini, pelaku UMKM diharapkan dapat meningkatkan efisiensi usaha, mengoptimalkan keuntungan, serta mengembangkan usaha susu kurma secara berkelanjutan dan lebih profesional.
Co-Authors Abukosim, Abukosim Agil Novriansa Agustria, Rahma Ahmad Subeki Andriana, Isni Anisa Listya Arisman, Anton Aryanto Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah ASPAHANI ., ASPAHANI Ayu Ramadhani, Amanda Destari, Ryanti Dirta Pratama Atiyatna Emylia Yuniartie Ermadiani Ermadiani Ermadiani, Ermadiani Fachri Syafaat Fatma Khairani Febriani, Fenti Fitri Damayani Fuadah, Dr. Luk Luk Fuadah, Luk Luk Gunawan, M.A. Andrew Gusdian, Silka Hakiki, Arista Hamzah, Ruth Samantha Hasibuan, Mahdanisa Anggita HASNI YUSRIANTI Henny Pratiwi Inten Meutia Jamilah, Wardatul Kencana Dewi Khamisah, Nur Larasati Farumi Listya, Anisa Luk Luk Fuadah Martiza, Berlika Sharla Meila, Al Ahda Nafasya Mohamad Adam Muhammad Abdillah Mukhlis Mukhlis Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtarudin Muktarudin, Muktarudin Muthia, Fida Namira, Putri Rahma Novelia, Riska Novelia, Rizka Novi Oktaviani Oktaviani, Novi Padriansyah, Padriansyah Pratiwi, Trie Sartika Putri, Shelly Prahadian Rahmawati, Rahmawati Randi Febrian Relasari, Relasari Relasari, Relasari Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Riska Safitri Riski Kurniawan Rochmawati Daud, Rochmawati Samantha Hamzah, Ruth Sendhy Saputra Septemberiyanti, Elita Setiawan, Renaldi Silka Gusdian Silvia Arista Solly Aryza Susetyo, Didik Syafithri, Yuyun Syamsurijal AK Syamsurijal AK Tjandrakirana, Rina Tripermata, Lukita Tutia Rahmi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Umi Kalsum Virliana Muliawan, Ryani Yuniarti, Emylia Yusnaini Yusnaini