Article Per Year (5 Year)
p-Index From 2021 - 2026
4.855
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan IJBE (Integrated Journal of Business and Economics) 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 International Journal Multidisciplinary Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan 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 Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Martiza, Berlika Sharla; Yusrianti, Hasni; Wahyudi, Tertiarto
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
Peningkatan Kesadaran Pajak Pada Generasi Z Melalui Pemanfaatan Teknologi Digital Di Desa Burai Sebagai Upaya Membangun Budaya Kepatuhan Pajak Ermadiani, Ermadiani; Tjandrakirana DP, Rina; Wahyudi, Tertiarto; Kesuma, Nilam; Putra, Apriansyah
Sricommerce: Journal of Sriwijaya Community Services Vol. 7 No. 1 (2026): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v7i1.243

Abstract

Rendahnya kesadaran pajak pada Generasi Z merupakan tantangan penting mengingat mereka adalah calon wajib pajak masa depan. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman dan kesadaran pajak Generasi Z di Desa Burai, Kabupaten Ogan Ilir, melalui sosialisasi pemanfaatan teknologi perpajakan digital. Sebanyak 30 peserta dipilih secara purposive sampling, terdiri dari pelaku usaha mikro dan pemuda aktif desa. Metode pelaksanaan mencakup ceramah, pemutaran video animasi edukatif, dan diskusi interaktif tentang konsep pajak, e-filing, dan e-billing. Evaluasi dilakukan melalui kuesioner umpan balik dan observasi partisipasi peserta; program ini tidak menggunakan desain pre-test dan post-test, melainkan mengukur capaian pemahaman dan kepuasan melalui kuesioner terstruktur yang diisi peserta pada akhir kegiatan. Hasil menunjukkan capaian pemahaman tentang pentingnya pajak (89,30%), pemahaman e-filing (80,00%), pemahaman e-billing (80,00%), dan komitmen menjadi wajib pajak patuh (90,50%). Dampak paling signifikan adalah perubahan paradigma peserta dari memandang pajak sebagai beban administratif menjadi kontribusi pembangunan. Program ini berhasil membangun kesadaran dan pengetahuan dasar pajak digital Generasi Z sebagai fondasi budaya kepatuhan pajak berkelanjutan.
PELATIHAN PERHITUNGAN BIAYA PRODUKSI PEMBUATAN SUSU KURMA DI DESA SUNGAI BUAYA KECAMATAN PEMULUTAN KABUPATEN OGAN ILIR Tertiarto Wahyudi; Umi Kalsum; Mukhtaruddin Mukhtaruddin; Rika Henda Safitri; Agil Novriansa; Rizka Novelia; Trie Sartika Pratiwi; Padriansyah Padriansyah; Shelly Prahadian Putri; Mahdanisa Anggita Hasibuan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): 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.
Integrity as a Contingency in Asset Misappropriation: Behavioral and Fraud Risk Perspectives Tertiarto Wahyudi; Umi Kalsum; Mukhtaruddin Mukhtaruddin; Rika Henda Safitri
Integrated Journal of Business and Economics (IJBE) Vol 10, No 2 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i2.1605

Abstract

Abstract The study aims to analyze the influence of manager behavior, fraud risk elements, and integrity on asset misappropriation at a banking branch office in Palembang. The population of this research is managers of banking branch offices in Palembang who have been registered with the Financial Services Authority.The sample was determined based on a simple random sampling technique, namely 80 respondents. Data collection techniques used in this research are literature study and questionnaires. The results showed that moral obligation, pressure, and rationalization had a positive and significant effect on asset misappropriation. Meanwhile, behavior towards fraud, subjective norms, perceived behavioral control, opportunities, and abilities have no significant effect on asset misappropriation. In addition, integrity is able to moderate the influence attitude toward the fraud, perceived behavioral control, opportunity, rationalization and capability with asset misappropriation. 
Co-Authors Abukosim, Abukosim Agil Novriansa Agustria, Rahma Ahmad Subeki Andriana, Isni Anisa Listya Apriansyah Putra 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 Fuadah, Lukluk Gunawan, M.A. Andrew Gusdian, Silka Hakiki, Arista Hamzah, Ruth Samantha HASNI YUSRIANTI Henny Pratiwi Inten Meutia Jamilah, Wardatul Kalsum, Umi Kencana Dewi Kesuma, Nilam Khamisah, Nur Larasati Farumi Listya, Anisa Luk Luk Fuadah Mahdanisa Anggita Hasibuan 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 Padriansyah Pratiwi, Trie Sartika Rahmawati, Rahmawati Randi Febrian Relasari, Relasari Relasari, Relasari Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Riska Safitri Riski Kurniawan Rizka Novelia Rochmawati Daud, Rochmawati Samantha Hamzah, Ruth Sendhy Saputra Septemberiyanti, Elita Setiawan, Renaldi Shelly Prahadian Putri 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