Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

0.408

P-Index

This Author published in this journals

All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Journal of Islamic Business and Economics (IJIBE)

Sudibyo, Yudha Aryo

Unknown Affiliation

Author-ID : 1211616

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 5 Documents Claim Missing Document

Claim Missing Document

Articles

FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah, Solikhah; Sudibyo, Yudha Aryo; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Pesantren merupakan lembaga pendidikan yang harus dikelola secara profesional. Fenomena yang terjadi adalah kebanyakan organisasi nirlaba di Indonesia saat ini masih cenderung menekankan pada kualitas program dan tidak terlalu memperhatikan pentingnya sistem pengelolaan keuangan.  Penelitian ini bertujuan untuk menguji fenomena kualitas laporan keuangan pesantren berdasar pedoman akuntansi pesantren dan PSAK No 45. Metode penelitian ini adalah studi pustaka dengan pra survey berupa konfirmasi tentang tersedia tidaknya laporan keuangan di pesantren pada beberapa pesantren di Kabupaten Banyumas. Penelitian ini membuktikan bahwa sebagian besar laporan yang disajikan oleh pesantren adalah laporan keuangan yang hanya berupa pengeluaran kas dan penerimaan kas.  Berdasarkan hasil studi data dan laporan keuangan diperoleh fakta bahwa sebagian besar pesantren belum menerapkan PSAK No 45 dan pedoman akuntansi pesantren dalam penyusunan laporan keuangannya. Kesimpulannya, hampir dipastikan bahwa belum ada yayasan pendidikan yang memahami dan menggunakan PSAK No 45.   Karena itu akuntabilitas menjadi sesuatu yang penting karena akan mempengaruhi legitimasi terhadap lembaga pengelola pondok pesantren. Saran untuk penelitian selanjutnya, agar dilakukan penelitian yang lebih mendalam dengan cara melihat langsung fenomena yang terjadi dengan menekankan pentingnya pengetahuan dan implementasi akuntansi dalam tata kelola keuangan pesantren melalui pelatihan akuntansi sebagai jawaban atas fenomena ketidaktahuan pentingnya kualitas laporan keuangan  pesantren.

DETERMINANTS FACTOR OF DIGITAL ZAKAT PAYMENT BY INDONESIAN MUZAKKI Rahayuningsih, Tanti Eisyah; Susilowati, Dewi; Sudibyo, Yudha Aryo
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 3 No 2 (2021): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2021.3.2.8715

Collecting zakat using a digital platform is an innovation carried out by amil zakat institutions which are expected to be able to increase zakat collection. Even so, from year to year there is still a gap between the potential of zakat and the realization of zakat. So this study aims to determine the effect of performance expectancy, effort expectancy, social influence, education and trust on muzakki's intention in paying zakat using a digital platform. The population in this study is the Indonesian Muslim community. The sample of this study is 107 people samples are sampling selection using purposive sampling method with the criteria the Indonesian Muslim community who had experienced paid zakat using a digital platform. The results of this study indicate that: (1) Performance expectancy positively affect the muzakki intention in paying zakat using a digital platform; (2) Effort expectancy does not affect the muzakki intention in paying zakat using a digital platform; (3) Social influence does not affect the muzakki intention in paying zakat using a digital platform; (4) Trust positively affect the muzakki intention in paying zakat using a digital platform; (5) Education does not affect the muzakki intention in paying zakat using a digital platform.

SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Pratama Septiyani, Resa Pide; Ramadhanti, Wita; Sudibyo, Yudha Aryo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah, Solikhah; Sudibyo, Yudha Aryo; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Islamic boarding schools are educational institutions that must be managed professionally. The phenomenon that occurs is that most non-profit organizations in Indonesia currently tend to emphasize the quality of programs and do not pay too much attention to the importance of financial management systems. This study aims to examine the quality phenomenon of Islamic boarding school financial reports based on pesantren accounting guidelines and PSAK No. 45.The method of this study is a pre-survey literature study in the form of confirmation of the availability of financial reports in Islamic boarding schools in several pesantren in Banyumas. This research proves that most of the reports presented by pesantren are financial reports that are only in the form of cash expenditure and cash receipts. Based on the results of studies of financial data and reports, it was found that most Islamic boarding schools had not applied PSAK No. 45 and the pesantren's accounting guidelines in preparing their financial statements. In conclusion, it is almost certain that there is no educational foundation that understands and uses PSAK No. 45. Accountability is therefore important because it will affect the legitimacy of boarding schools. Suggestions for further research are to do more in-depth research by looking at the phenomenon directly by emphasizing the importance of the knowledge and implementation of accounting in pesantren financial governance through accounting training in response to the phenomenon of ignorance of the quality of Islamic boarding school financial reports.

The Implementation of Benford's Law to Detect Indications of Corruption Patterns in Government Institutions Restianto, Yanuar E.; Sudibyo, Yudha Aryo; Qosasi, Achsanul; Suwarno, Suwarno
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 2 (2021): JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i2.740

Disclosure of corruption cases requires a collaboration of experts in law, accounting, and auditing. In Indonesia's context, corruption patterns in government institutions can be identified based on the types of expenditure and the timing of cash disbursements. This study aims to reveal the indications and patterns of corruption in Indonesian government institutions. This study uses data on cash disbursements to detect indications and patterns of corruption. The first-digit, second-digits and first-two-digits digital analysis methods based on Benford's law were employed to analyze the data. This study found differences in cash disbursement transactions data value and Benford's law value. Furthermore, this study also discovers that corruption in government institutions follows a pattern in which corruptions often occur in the procurement of goods/services, purchases of food and beverage, and miscellaneous payments. The indications of corruption transpire throughout the year and show an increase at the end of the year (i.e., October to December), suggesting a 'year-end rush' and a phenomenon of 'hurry-up spending' in government institutions. Another pattern is related to digit groups of 30, 50, 60, and 90 committing corruption through cash disbursement transactions deliberately.

Co-Authors Dewi Liesnoor Setyowati Dewi Susilowati Maulid, Lelly Cesarina Pratama Septiyani, Resa Pide Qosasi, Achsanul Rahayuningsih, Tanti Eisyah Solikhah Solikhah Suwarno Suwarno Wita Ramadhanti Yanuar E. Restianto

Title

Found 5 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 5 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search