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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) 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 IIJSE Asian Journal of Management, Entrepreneurship and Social Science
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing 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.
The Effect of Corporate Social Responsibility (CSR) And Company Size on Tax Avoidance (Case Study of Companies in All Sectors Listed on the Indonesia Stock Exchange for the Period 2019-2023) Aprina, Ayu; Wahyudi, Tertiarto; Sukanto, Sukanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6524

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), Capital Intensity, Gender Diversity, and Company Size on tax avoidance. The main theoretical framework used includes stakeholder theory, legitimacy theory, and Stewardship theory. Secondary data used were obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) during that period, with a purposive sampling technique. The sample consisted of 30 companies with a research period of five years, resulting in a total of 150 observations. The results of the study indicate that CSR and company size affect tax avoidance.
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.
Co-Authors Abukosim, Abukosim Agil Novriansa Agustria, Rahma Ahmad Subeki Andriana, Isni Anisa Listya Aprina, Ayu Arisman, Anton Arista Hakiki Aryanto Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah ASPAHANI ., ASPAHANI Ayu Ramadhani, Amanda 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 Hamzah, Ruth Samantha HASNI YUSRIANTI Henny Pratiwi Inten Meutia Jamilah, Wardatul Kencana Dewi Khamisah, Nur Larasati Farumi Listya, Anisa Luk Luk Fuadah Martiza, Berlika Sharla Mohamad Adam Muhammad Abdillah Mukhlis Mukhlis Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtarudin Muktarudin, Muktarudin Muthia, Fida Novelia, Riska Novelia, Rizka Novi Oktaviani Oktaviani, Novi 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 Sukanto Sukanto 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