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Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.

Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia Pratama, Yohanes Mario
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 2 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i2.4283

This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian Banking Companies in 2017 – 2021. The research method used was quantitative research using multiple linear regression. The sampling technique used was purposive sampling, with a total sample of 210. The results showed that company size has a negative effect on audit report lag, profitability has no effect on audit report lag, audit committee size has no effect on audit report lag, independent audit committee has no effect on audit report lag, and the frequency of audit committee meeting has a negative effect on audit report lag. Based on this research, it is known that there are still many banking companies that issue audited financial statements not on a timely basis. This research is expected to contribute to the importance of completing audited financial statements in a timely manner so that the information is relevant for decision-making. Keywords: company size, profitability, audit committee, audit report lag, banking Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dan karakteristik komite audit yang ditunjukkan dengan ukuran komite audit, komite audit independen, dan frekuensi kehadiran rapat komite audit terhadap audit report lag pada perusahaan perbankan di Indonesia tahun 2017-2021. Metode penelitian yang digunakan yaitu penelitian kuantitatif menggunakan regresi linear berganda. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah total sampel sebanyak 210. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit report lag, profitabilitas tidak berpengaruh terhadap audit report lag, ukuran komite audit tidak berpengaruh terhadap audit report lag, komite audit independen tidak berpengaruh terhadap audit report lag, dan frekuensi kehadiran rapat komite audit berpengaruh negatif terhadap audit report lag. Berdasarkan penelitian ini, diketahui bahwa masih terdapat banyak perusahaan perbankan yang menerbitkan laporan keuangan secara tidak tepat waktu. Penelitian ini diharapkan dapat memberikan kontribusi terkait pentingnya penyelesaian laporan keuangan auditan secara tepat waktu supaya dapat menjadi informasi yang relevan dalam pengambilan keputusan. Kata kunci: ukuran perusahaan, profitabilitas, komite audit, audit report lag, perbankan

PENGARUH PENGUNGKAPAN HAL AUDIT UTAMA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG Pratama, Yohanes Mario; Lusiani, Hanny
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.740

Auditors will need to note any major problems found during the audit in 2022 when the Audit Standard on disclosing important audit items is implemented. This process of identifying significant issues affects the audit completion time. In addition to key audit matters, company size and profitability also influence the duration of the audit. This study aims to analyze the impact of disclosing key audit matters, company size, and profitability on audit report lag. The method applied is multiple regression analysis on companies listed on the Indonesia Stock Exchange for the period of 2022-2023. The findings indicate that disclosing key audit matters can shorten audit report lag; the more key audit matters disclosed, the faster the audit process can be completed. Company size has a negative impact on audit report lag, while profitability does not affect audit report lag. The study highlights that shortening audit report lag is crucial for reducing economic uncertainty. When auditors can complete the audit report earlier, stakeholders can make better decisions based on accurate and up-to-date information, thus reducing economic uncertainty and the information gap between management and other stakeholders.

PELATIHAN PUBLIC SPEAKING DAN PERSONAL BRANDING DI SMA SANTA MARIA YOGYAKARTA Pramusiwi, Aloysia Desy; Adyantari, Api; Budiyono, Elizabeth Fiesta Clara Shinta; Sasmita, Raymundo Patria Hayu; Pradana, Bartolomeus Galih Visnhu; Putra, Tegar Satya; Mayasari, Agatha; Aji, Mario Rosario Wisnu; Pratama, Yohanes Mario; Dharomesz, Vonezyo Yupanzara
Jurnal Pengabdian Masyarakat Berkarya Vol. 3 No. 04 (2024): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v3i04.1213

This community service activity aims to provide knowledge and develop abilities, as well as motivate high school students in terms of public speaking and self-imaging. This community service activity was carried out at Santa Maria High School Yogyakarta. The method of implementation is collecting initial data, analyzing problems, formulating solutions, and implementing training with a focus on improving the soft skills of the students. The results of this service, the school was very welcomed, and the students participated in the training and mentoring with great enthusiasm. As a result, the students consider that public speaking skills are important to master from an early age because these skills have many crucial benefits for their personal and professional development. Not only that but building their personal branding as early as high school is useful for positively establishing their own identity and reputation, as well as preparing them for a future in the competitive world of work. Having a good self-image can give students a leg up in securing scholarships, college places, or jobs.

PENDAMPINGAN OLIMPIADE SAINS NASIONAL BIDANG AKUNTANSI, EKONOMI, DAN BAHASA INGGRIS DI SMA TARAKANITA MAGELANG Pratama, Yohanes Mario; Hayu Sasmita, Raymundo Patria; Kristianto, Ignatius Indra
PROFICIO Vol. 5 No. 1 (2024): PROFICIO: Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i1.3092

Pengabdian pendampingan Olimpiade Sains Nasional di SMA Tarakanita Magelang memfokuskan pada pengembangan siswa-siswi dalam bidang Akuntansi, Ekonomi, dan Bahasa Inggris. Meskipun hasil pre-test menunjukkan kekurangan pemahaman terutama pada materi akuntansi, program ini menggunakan pendekatan hybrid (luring dan daring) untuk memberikan fleksibilitas yang efektif. Pertemuan daring melalui Google Meet memberikan platform untuk pemaparan materi dan diskusi, sementara pertemuan luring di sekolah memperkuat pemahaman siswa. Evaluasi jangka pendek menunjukkan peningkatan pengetahuan siswa dalam bidang yang diajarkan. Meskipun demikian, masih ada potensi pengembangan lebih lanjut, termasuk penggunaan sumber daya digital yang lebih interaktif dan integrasi materi yang lebih relevan dengan kurikulum sekolah. Pengabdian ini memberikan dasar yang kuat untuk pengembangan lanjutan, dengan potensi untuk meningkatkan hasil belajar siswa dalam persiapan Olimpiade Sains Nasional. Selain itu, pengabdian ini memberikan manfaat jangka panjang dengan membuka kesempatan bagi siswa untuk terus belajar dan bersaing di tingkat nasional.

Upaya Penguatan Literasi Keuangan dan Budaya Sadar Pajak untuk Pengembangan Soft Skill Siswi di SMA Santa Maria Yogyakarta Budiyono, Elizabeth Fiesta Clara Shinta; Pramusiwi, Aloysia Desy; Adyantari, Api; Sasmita, Raymundo Patria Hayu; Mayasari, Agatha; Aji, Mario Rosario Wisnu; Pratama, Yohanes Mario; Dharomesz, Vonezyo Yupanzara; Pradana, Bartolomeus Galih Visnhu; Putra, Tegar Satya
Jurnal Atma Inovasia Vol. 4 No. 6 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i6.10068

Saat ini peningkatkan literasi keuangan dan kesadaran pajak di kalangan siswi/i adalah hal mendesak agar mereka dapat mengelola keuangan pribadi dengan bijak dan memahami peran pajak dalam pembangunan masyarakat.Program ini bertujuan untuk mengembangkan literasi keuangan dan budaya sadar pajak sebagai upaya penguatan soft skill di SMA Santa Maria Yogyakarta. Literasi keuangan yang baik sangat penting untuk mempersiapkan siswa/i dalam mengelola keuangan pribadi dan memahami pentingnya pajak dalam pembangunan negara. Melalui program edukasi yang melibatkan berbagai metode dan simulasi dimana siswi diajak untuk memahami konsep dasar keuangan dan kewajiban perpajakan. Program ini diharapkan dapat meningkatkan kesadaran siswa akan pentingnya pengelolaan keuangan yang bijak serta tanggung jawab sosial melalui pembayaran pajak. Hasil dari program pengabdian kepada masyarakat ini menunjukkan bahwa penguatan literasi keuangan dan budaya sadar pajak sangat penting dilakukan guna meningkatkan pengembangan soft skill siswa, yang pada akhirnya dapat mendukung mereka menjadi individu yang lebih bertanggung jawab dan berdaya saing di masa depan. Dengan demikian, integrasi pendidikan literasi keuangan dan pajak menjadi langkah strategis dalam mencetak generasi muda yang cerdas dan sadar akan kewajiban mereka di kemudian hari.

The Valuation of Environmental, Social, and Governance Banking: Evidence from Sri Kehati Index, Indonesia Yohanes Mario Pratama; Elizabeth Fiesta Clara Shinta Budiyono; Mario Rosario Wisnu Aji
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.856

This study aims to provide a fair price valuation of banking shares indexed in SRI-KEHATI as a consideration to investors, the public, and other banks regarding the long-term potential of banks that have implemented ESG. The methodology in this research uses the Discounted Cash Flow method with the Free Cashflow to Equity (FCFE) approach and the Relative Valuation method with the Price to Earnings Ratio (PER) and Price Book Value (PBV) approaches in optimistic, moderate, and pessimistic scenarios. This research focused on five banks indexed in SRI-KEHATI, projecting their fair values under three scenarios. The value of the study is in the optimistic scenario; all banks are projected to be in an undervalued position compared to prices in the capital market. In the moderate and pessimistic scenarios, the condition of the intrinsic value compared to the market value differs between banks. The results of this research can be used by investors and companies to evaluate the performance and value of green banking stocks in Indonesia listed on the SRI-KEHATI index because there is no previous research that has examined the valuation of green banking stocks within the SRI-KEHATI index in Indonesia.

PELATIHAN LITERASI KEUANGAN UNTUK KESADARAN FINANSIAL SISWA SMA NEGERI 1 WONOSARI Pratama, Yohanes Mario; Clara Shinta Budiyono, Elizabeth Fiesta; Hayu Sasmita, Raymundo Patria
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2153

The community service activity aims to enhance financial literacy and financial awareness among eleventh-grade students of SMA Negeri 1 Wonosari through a structured and contextual financial literacy training program. The activity was conducted using interactive lectures, case discussions, classroom dialogues, and student reflections on daily financial habits. The training materials covered basic financial literacy concepts, financial levels, spending quadrants, and financial intelligence. The results indicate that the program improved students’ understanding of personal financial management, the ability to distinguish between needs and wants, and awareness of the consequences of financial decisions. Students also demonstrated initial awareness of managing their allowance more wisely by planning expenditures and considering simple financial planning practices. These findings suggest that financial literacy training at the secondary school level plays a crucial role in establishing an early foundation for responsible financial behavior and long-term financial readiness.

PENGARUH PENGUNGKAPAN HAL AUDIT UTAMA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG Pratama, Yohanes Mario; Lusiani, Hanny
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.740

Auditors will need to note any major problems found during the audit in 2022 when the Audit Standard on disclosing important audit items is implemented. This process of identifying significant issues affects the audit completion time. In addition to key audit matters, company size and profitability also influence the duration of the audit. This study aims to analyze the impact of disclosing key audit matters, company size, and profitability on audit report lag. The method applied is multiple regression analysis on companies listed on the Indonesia Stock Exchange for the period of 2022-2023. The findings indicate that disclosing key audit matters can shorten audit report lag; the more key audit matters disclosed, the faster the audit process can be completed. Company size has a negative impact on audit report lag, while profitability does not affect audit report lag. The study highlights that shortening audit report lag is crucial for reducing economic uncertainty. When auditors can complete the audit report earlier, stakeholders can make better decisions based on accurate and up-to-date information, thus reducing economic uncertainty and the information gap between management and other stakeholders.

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