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 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 Journal of Economics, Entrepreneurship, Management Business and Accounting 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 
Pelatihan Pembuatan Susu Kurma di Desa Sungai Buaya Kecamatan Pemulutan Kabupaten Ogan Ilir: Pengabdian Mukhtaruddin; Umi Kalsum; Luk Luk Fuadah; Tertiarto Wahyudi; Rika Henda Safitri; Trie Sartika Pratiwi; Padriansyah; Rizka Novelia; Shelly Prahadian Putri; Mahdanisa Anggita Hasibuan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5796

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan dan pengetahuan pelaku usaha mikro, kecil, dan menengah (UMKM) di Desa Sungai Buaya, Kecamatan Pemulutan, Kabupaten Ogan Ilir, dalam mengolah buah kurma menjadi produk minuman sehat berupa susu kurma. Selama ini, pemanfaatan kurma oleh masyarakat masih terbatas sebagai buah konsumsi langsung dan belum diolah secara optimal menjadi produk bernilai tambah. Keterbatasan pengetahuan, minimnya inovasi produk, dan rendahnya keterampilan pengolahan menjadi permasalahan utama yang dihadapi UMKM setempat. Metode pelaksanaan kegiatan meliputi ceramah, demonstrasi, praktik langsung, dan diskusi interaktif. Peserta yang dihadiri sebanyak 22 orang diberikan materi mengenai manfaat gizi kurma, potensi ekonomi produk susu kurma, serta tahapan proses pembuatan yang higienis dan aman dikonsumsi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam memproduksi susu kurma. Peserta mampu mempraktikkan proses pembuatan secara mandiri dan menunjukkan minat yang tinggi untuk mengembangkan produk ini menjadi usaha rumahan. Selain itu, kegiatan ini juga mendorong tumbuhnya jiwa kewirausahaan serta membuka peluang usaha baru yang berpotensi meningkatkan pendapatan masyarakat. Dengan demikian, pelatihan pembuatan susu kurma dapat menjadi salah satu alternatif strategi pemberdayaan ekonomi berbasis pangan lokal yang sederhana, aplikatif, dan berkelanjutan bagi UMKM di wilayah pedesaan.
Determinants of Fraud Detection Ability Among Auditors Wahyudi, Tertiarto; Kalsum, Umi; Safitri, Rika Henda
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.847

Abstract

Purpose – This study aims to examine the influence of competence, independence, work experience, time pressure, and professional skepticism on auditors’ ability to detect fraud, particularly in the context of Public Accounting Firms in Southern Sumatra, Indonesia, where prior studies have shown inconsistent results. Design/methodology/approach – This research employs a quantitative approach using primary data collected through questionnaires distributed to auditors. A total of 64 auditors participated as respondents. The data were analyzed using multiple linear regression with SPSS software to test the proposed relationships between variables. Finding/Results – The results reveal that competence, independence, work experience, and professional skepticism have a positive and significant effect on auditors’ ability to detect fraud. However, time pressure does not have a significant effect on fraud detection ability. Originality/Value – This study contributes to the auditing literature by providing empirical evidence from an emerging economy, specifically Southern Sumatra, Indonesia. It emphasizes the critical role of professional competence, independence, and skepticism in enhancing auditors’ effectiveness in fraud detection, offering practical implications for improving audit quality in similar contexts.
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.
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 Hasibuan, Mahdanisa Anggita 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 Padriyansyah Pratiwi, Trie Sartika 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 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