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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Meythi, Meythi
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY Gunawan, Johanes Felix; Hakim, Rio Christantio; Martusa, Riki; Meythi, Meythi
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v27i1.2686

Abstract

The research has intention to observe the impact of corporate board risk management on the risks faced by the company moderated by board gender diversity in non-financial corporations indexed on the Indonesian stock index during 2023. This research sample consist of 704 non-financial corporations indexed on the Indonesian stock exchange during 2023 and issued 2023 annual reports. This research finding that management of risk conducted by the board negatively affects the risks faced by the company. Gender diversity moderates this relationship with mixed results where the presence of women has positive result while moderate the relationship between risk management and firm risk while gender diversity in corporations board has negative result while moderates the relationship betwixt risk management and firm risk. Contribution of this study is to enrich the literature related to risk management and gender diversity in corporation board in the Indonesian context and provides an overview of the impacts of implementing policies to promote diversity in gender in Indonesian companies
Accounting Students’ Interest in the Auditing Profession in the Digitalization Era Setiawan, Santy; Tin, Se; Meythi, Meythi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3228

Abstract

The public accounting profession is considered a promising career path, as many companies continue to require public accountants to review their financial statements. This profession has also attracted the attention of accounting graduates and is among the preferred career choices. This study aims to examine gender differences in accounting students’ interest in the profession and the digital skills required to become an accountant. The research method used is a t-test to analyze gender-based differences in interest toward the auditing profession, and qualitative data to explore the digital competencies needed by accounting graduates. The findings indicate that there is no gender-based difference in interest in the auditing profession, and accounting software training is necessary to support graduates in the job market. Keywords: audit profession, digitalization, and gender.
The Influence of Big Data, Compliance Risk Management, and Business Intelligence on Tax Compliance Astuti, Puji; Rapina, Rapina; Meythi, Meythi; Joni, Joni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2792

Abstract

Advances in information technology have brought significant changes to various sectors, including tax administration. The use of technologies such as Big Data, Compliance Risk Management (CRM), and Business Intelligence (BI) is believed to improve taxpayer compliance by analysing large amounts of data and managing tax risks more effectively. This study aims to analyse the influence of Big Data, CRM, and BI on tax compliance levels in Indonesia. A quantitative approach was used, with data collected through questionnaires from Account Representatives at the Regional Office (Kanwil) of the Directorate General of Taxes (DJP) West Java I (Jabar I). The data was analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) model. The results of the study indicate that all three variables have a significant influence on tax compliance, with CRM as the dominant factor influencing taxpayer compliance. This study contributes to the development of technology-based taxation strategies and policy recommendations for tax authorities in improving tax management efficiency in the digital era.
BEYOND NUMBERS: UNRAVELING THE IMPACT OF HUMAN CAPITAL, BUSINESS SIZE, AND IT ON DATA ACCURACY Riyanto, Naomi Fani; Rapina; Martusa, Riki; Meythi; Gunawan, Johanes Felix
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23099

Abstract

This study aims to analyze the influence of human resource competence, firm size, and the utilization of information technology on the quality of financial reporting. Financial reports serve as a crucial tool for conveying information about a company's business activities to the public. Micro, Small, and Medium Enterprises (MSMEs), which operate independently, contribute significantly to Indonesia's economy, particularly in absorbing a large portion of the workforce. Proper financial reporting is essential for MSMEs to monitor operational costs, understand financial conditions such as profit and loss, manage debts, and fulfill tax obligations accurately. This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to MSMEs in Bandung City. The sample consists of 82 randomly selected respondents. The collected data were analyzed using SEM-PLS. The results indicate that human resource competence and the utilization of information technology have a positive and significant impact on the quality of financial reporting. However, firm size does not influence the quality of financial reporting. MSMEs with adequate human resource competence tend to have high-quality financial reporting. MSMEs that utilize information technology also tend to have a better financial reporting system.
FAKTOR FINANSIAL DAN NILAI PERUSAHAAN RITEL INDONESIA Alexander, Ferdinand Morin; Sasmitapura, Angga; Michael, Michael; Meythi, Meythi
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4741

Abstract

Research Purposes. The aim of this study is to delve into several factors that can fortify the firm value of retail companies during a crisis period, such as operational efficiency, financing ability, and investment returns.Research Methods. The research employs a panel regression analysis technique on retail companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021.Research Results and Findings. The study's findings reveal that operational efficiency and financing ability can affect firm value during a crisis, whereas investment returns do not. The results of this study can assist retail companies in formulating business strategies and provide insights for investors during the decision-making process for investments in the retail sector amid a crisis.
Disclosing Corporate Social Responsibility Affects Company Value: Profitability as Moderating Variable Candra, Anastasya Regina; Tanison, Nindy; Martusa, Riki; Meythi, Meythi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2471

Abstract

The goal of this research is to determine how company value is impacted by corporate social responsibility (CSR) and how profitability, as determined by the rate of return on assets (ROA), modifies this impact. The main reason is that businesses which can disclose their CSR will garner greater public attention. Purposive sampling was employed in this study, consisting of all businesses listed on the Indonesia Stock Exchange (IDX) during 2018 to 2022. Because relatively few organizations are prepared to participate in CSR due to the significant expenditures involved, the paper’s findings show that CSR Disclosure does not significantly affect company value. The second finding stated that profitability as defined by return on assets (ROAt) can enhance the interaction among CSR disclosure and company value because profitable businesses can afford to make larger investment in CSR, which can best serve stakeholders who are essential to the business’s longevity.
Are Profitability and Leverage Able to Predict the Risk of Financial Distress? Mulyadi, Mulyadi; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2693

Abstract

The performance of the organization from a financial perspective plays a crucial role in attracting investment. Whenever this profitability indicator is put in the context of making an investment, the signaling theory arises where information about the firm’s activities is provided to affect an investment decision. The goal of this study is to observe profitability and leverage affect financial distress. The population is manufacturing enterprises registered on the Indonesia Stock Exchange between 2018 and 2022. Testing uses the SPSS statistical test tool with logistic regression. Profitability can predict the risk of financial distress. The risk of financial distress can be reduced by increasing profitability. Meanwhile, Leverage does not yet provide a definite reflection for predicting the risk of financial distress. Optimizing profits is the main thing in reducing the risk of financial distress. This will also have an impact on business continuity and not experiencing bankruptcy. The novelty of this study is that the indicator of financial distress is estimated by six consecutive years of negative earnings per share.
APAKAH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN MENURUNKAN KESULITAN KEUANGAN PERUSAHAAN? Erwan, Erwan; Martusa, Riki; Meythi, Meythi
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.29

Abstract

Abstrak – Apakah Profitabilitas, Leverage, dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan?Tujuan Utama - Penelitian ini bertujuan menginvestigasi pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan saat pandemi Covid-19.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan sektor minyak dan gas yang terdaftar di BEI periode 2018-2021.Temuan Utama – Penelitian ini menemukan bahwa sebelum Covid-19, profitabilitas dan leverage memiliki pengaruh terhadap kesulitan keuangan. Namun, selama masa pandemi Covid-19, hanya leverage yang berpengaruh terhadap kesulitan keuangan. Selanjutnya, pengaruh ukuran perusahaan terhadap tingkat kesulitan keuangan tidak terdukung.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori keagenan dalam kesulitan keuangan perusahaan. Pada aspek praktik, penelitian ini merekomendasikan lembaga keuangan untuk memprioritaskan pendanaan pada perusahaan di sektor minyak dan gasKebaruan Penelitian - Kebaruan dari penelitian ini terletak pada pengujian yang komprehensif terhadap dampak profitabilitas, leverage, dan ukuran perusahaan terhadap kesulitan keuangan sebelum dan selama masa pandemi Covid-19. Abstract – Do Profitability, Leverage, and Company Size Reduce Company Financial Difficulties?Main Purpose - This research investigates the influence of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.Method – This research uses the multiple linear regression method. The sample is oil and gas sector companies listed on the IDX for 2018-2021.Main Findings – This research found that before Covid-19, profitability and leverage had an influence on financial distress. However, during the Covid-19 pandemic, only leverage had an effect. Furthermore, the influence of company size on financial difficulty is not supported.Theory and Practical Implications - The results of this research strengthen agency theory in corporate financial difficulties. In the practical aspect, this research recommends that financial institutions prioritize funding for companies in the oil and gas sector.Novelty - The novelty of this research lies in its comprehensive examination of the impact of profitability, leverage, and company size on financial difficulties before and during the Covid-19 pandemic.
Sosialisasi Penggunaan Listrik yang Aman dan Hemat bagi Ibu-Ibu Warga Desa Jatiendah Andrianto, Heri; Bailao, Dedi Anderias; Yapinus, Pin Panji; Meythi, Meythi
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.1069

Abstract

Penggunaan listrik di Desa Jatiendah, Kabupaten Bandung terus meningkat seiring dengan semakin banyaknya usaha masyarakat yang menggunakan listrik, tetapi tingkat pemahaman masyarakat mengenai penggunaan listrik yang aman dan efisien masih tergolong rendah. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan memperluas wawasan warga tentang pentingnya menggunakan peralatan listrik secara aman, sekaligus mendorong kebiasaan hidup hemat energi. Metode yang digunakan dalam kegiatan ini meliputi wawancara, menyusun modul materi penyuluhan, penyuluhan, dan evaluasi pemahaman peserta terhadap materi yang telah disampaikan. Rata-rata nilai pre-test peserta sebesar 48 meningkat menjadi 74 pada post-test. Hasil dari kegiatan ini mengindikasikan adanya peningkatan pemahaman masyarakat terhadap risiko bahaya listrik, pentingnya pemilihan peralatan listrik yang berkualitas dan hemat energi, serta praktik penggunaan listrik yang lebih aman dan efisien. Dengan demikian, penyuluhan ini diharapkan dapat meyakinkan masyarakat untuk menerapkan kebiasaan positif dalam penggunaan listrik sehari-hari sehingga dapat mengurangi risiko kecelakaan serta mendukung terciptanya lingkungan yang lebih aman dan berkelanjutan.
Tak Mau Menyerah, Ibu-Ibu Warga Desa Jatiendah Belajar Editing Video dengan Capcut Ratnadewi, Ratnadewi; Pasodung, Aikho; Andrianto, Heri; Yapinus, Pin Panji; Meythi, Meythi
Jurnal Atma Inovasia Vol. 5 No. 6 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i6.11418

Abstract

Residents of RT 5, RW 3, Jatiendah Village, mostly earn as construction workers, open stalls, and sell food. The women in Jatiendah Village, who are primarily housewives dependent on their husband's income, they want to sell food. Limited income and small business capital make it difficult for them to rent a place to sell. High rental costs create an imbalance between income and expenses, ultimately causing their capital to dwindle as they incur losses. The problem that occurs is their inability to create video content to promote their sales. The purpose of this activity is to provide training for the women of Jatiendah Village on how to create video content using the CapCut application. The method used is Asset Based Community Development (ABCD) which develops the ability to make videos. As a result, the women were very enthusiastic about learning the new things. The conclusion of this activity is that Jatiendah villagers benefit from knowledge after being given training in video making and video editing with Capcut. Abstrak— Warga RT 5, RW 3, Desa Jatiendah, sebagian besar berpenghasilan sebagai pekerja bangunan, membuka warung, dan menjual makanan. Untuk ibu-ibu warga desa Jatiendah yang kebanyakan ibu rumah tangga dan bergantung pada penghasilan suaminya, membuat mereka ingin berjualan makanan. Penghasilan yang terbatas dan modal usaha yang kecil membuat mereka kesulitan untuk menyewa tempat berjualan. Sewa tempat yang mahal membuat pemasukan dan pengeluaran menjadi tidak seimbang. Akhirnya modal habis karena mereka merugi. Permasalahan yang terjadi adalah ketidak mampuan mereka untuk membuat konten video untuk mempromosikan jualannya. Tujuan kegiatan di sini adalah memberi pelatihan kepada ibu-ibu warga desa Jatiendah untuk membuat konten video dengan aplikasi Capcut. Metode yang digunakan adalah Asset Based Community Development (ABCD) yang mengembangkan kemampuan membuat video. Hasilnya ibu-ibu sangat antusias belajar hal baru yang mereka dapatkan. Simpulan dari kegiatan ini warga desa Jatiendah mendapat manfaat pengetahuan setelah diberi pelatihan pembuatan video dan editing video dengan Capcut.    
Co-Authors Alexander, Ferdinand Morin Alwi, Fachri Ariesa Pandanwangi Asher, Steven Aurora Angela Bailao, Dedi Anderias Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya S Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan, Erwan Ferdinand Morin Alexander Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Heri Andrianto Joni Joni Joni Joni Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Mariana Mathilda Michael Michael Michael Michael Mulyadi Mulyadi Oktavianti Oktavianti Pasodung, Aikho Permata, Nurul Intawaty Pin Panji Yapinus, Pin Panji Puji Astuti Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Ratnadewi, Ratnadewi Riki Martusa Riyanto, Naomi Fani Rosida Tiurma Manurung Santy Setiawan Sasmitapura, Angga Se Tin Sheffie Teresa Tanison, Nindy Yasmin F., Rahajeng Yolla Margaretha Zaniarti, Sri