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All Journal Jurnal Ilmiah Akuntansi dan Humanika Panrita Abdi - Jurnal Pengabdian pada Masyarakat EKSPANSI Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JSMA (Jurnal Sains Manajemen dan Akuntansi) Prima Ekonomika : Jurnal Ekonomi dan Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) juremi: jurnal riset ekonomi Jurnal Abdi Masyarakat Indonesia KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal PKM Manajemen Bisnis Journal of Social Research Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan EKONOMIKA45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) JCOMENT (Journal of Community Empowerment) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Masyarakat Bestari (JPMB) Economic Reviews Journal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Indonesia Sosial Teknologi Jurnal Mahasiswa Manajemen dan Akuntansi Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Realible Accounting Journal Jurnal Pengabdian Bersama Masyarakat Indonesia Jurnal Pengabdian Kepada Masyarakat Income Journal: Accounting, Management and Economic Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal SUTASOMA Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Pengabdian Masyarakat Jurnal Pelayanan Masyarakat Musyawarah: Jurnal Pengabdian Masyarakat MAYARA: Jurnal Pengabdian Masyarakat
Rochmad Bayu Utomo
Accounting Program Faculty Of Economy Universitas Mercu Buana Yogyakarta, Jl. Wates Km. 10, Yogyakarta 55753, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia (SDM) Dan Literasi Keuangan Terhadap Kualitas Laporan Keuangan (Studi pada UMKM di Jakarta Barat) Saldikawati, Ayu; Gede Ana Pertiwi, Ni Luh; Bayu Utomo, Rochmad
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.722

Abstract

Wilayah di Jakarta Barat memiliki konsentrasi UMKM tertinggi. Wawancara awal yang dilakukan peneliti di Jakarta Barat mengungkapkan bahwa sebagian besar UMKM menghadapi kesulitan dalam membuat laporan keuangan. Hal ini berdampak pada ketidakmampuan UMKM memperoleh pembiayaan. Tujuan dari studi kuantitatif berbasis survei pada UMKM di Wilayah Jakarta Barat ini adalah untuk mengetahui pengaruh literasi keuangan dan kompetensi sumber daya manusia (SDM) terhadap kualitas laporan keuangan. Populasi penelitian ini berjumlah 15.929 UMKM di wilayah Jakarta Barat, berdasarkan informasi statistik DKI Jakarta tahun 2020 mengenai jumlah UMK berdasarkan kategori/skala usaha dan kabupaten/kota. Metode sampel praktis digunakan, dan total 391 responden diidentifikasi menggunakan rumus Slovin. Temuan penelitian dan analisis data menunjukkan bahwa Kualitas laporan keuangan dipengaruhi secara positif oleh kompetensi sumber daya manusia. Hal ini menunjukkan bahwa: (1) Literasi keuangan mempunyai pengaruh yang baik terhadap kualitas laporan keuangan; dan (2) Kompetensi sumber daya manusia dapat meningkatkan kualitas laporan keuangan. Hal ini menunjukkan bahwa laporan keuangan yang dihasilkan dengan tingkat literasi keuangan yang tinggi dapat memiliki kualitas yang lebih tinggi.
KESEJAHTERAAN PENGRAJIN GERABAH : PERSEPSI KEPATUHAN WAJIB PAJAK DI DESA WISATA KASONGAN Rakhmadanni, Redya Elfryna; Rochmad Bayu Utomo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6794

Abstract

This study analyzes the extent to which the level of community welfare is obtained by MSME pottery artisans in Kasongan Tourism Village. This study uses the welfare theory approach and compliance theory to identify the influence of intrinsic motivation and extrinsic motivation on community welfare mediated by tax compliance. Tax compliance acts as a mediating variable that links intrinsic motivation and extrinsic motivation to community welfare. The research method used is a quantitative approach, and the research sample consisted of 65 MSME pottery artisans selected through purposive sampling. The results show that intrinsic motivation has a significant positive effect on tax compliance, while extrinsic motivation has no significant effect on tax compliance. Tax compliance has a positive and significant effect on community welfare. Furthermore, tax compliance mediates the relationship between intrinsic motivation and community welfare but does not mediate the relationship between extrinsic motivation and community welfare. This study implies that intrinsic motivation is more effective in encouraging tax compliance and improving community welfare than extrinsic motivation, which needs to be supported by more appropriate policies to have a significant effect.
Strategy For Developing Creative Economy-Based Tourism Villages In Sleman District Rochmad Bayu Utomo; Ni Luh Gde Ana Pertiwi; Nugraeni; Dina Karista; Ilham Galih Dini Hari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6922

Abstract

This study was conducted to determine the existing tourism and creative economy villages that were developed and to formulate a strategy for developing tourism villages based on the creative economy. The data used are primary data in the form of information collected from tourism villages and secondary data in the form of support data from BPS, the Sleman Regency Tourism Office and social media. The techniques used in this study are data exploration, desk analysis, observation and FGD techniques. The results of the study indicate that tourism villages in Sleman Regency develop creative economic potential. In the formulation of a strategy for developing tourism villages based on the creative economy, there are several strengths, weaknesses, opportunities, and threats that are formulated. From the SWOT analysis, several alternative strategies and programs/activities have been produced that can be implemented and attempted to develop the potential of the creative economy in tourism villages in Sleman Regency, namely by improving infrastructure, training and developing human resources, product diversification and innovation and others.
Co-Authors Adang, Rika Ahmad Shodikin, Ahmad Airawaty, Diana Aji, Tusianto Dwi Sapto Andhika Raphael Sutedja Andi Hidayatul Fadlilah Anita Kartika Sari Apriana Pratiwi Andini Ariyana Sulistyorini As ari, Hasim Ayu Saldikawati AYU WULANSARI Azfa Mutiara Ahmad Pabulo Azfa Mutiara Ahmad Pabulo B. T. Omenu, Roberto Bahy Falahannaufal Jans Bamiro Nurudeen Babatunde Berlian Putri Maharini Berti Lulu Astarina Wati Chalista Rambu Olivia Dea Rinda Anggreini Dentamara Kedathon Desi Astika R Dina Karista Dini Hari, Ilham Galih Divara Alfarighy F.A Dosroha Elisabet Sipakkar Dwi Maryani Enda Nawarisa Karina Br Sitepu Endang Sri Utami Ervina Meilida Sofiana Evi Nurjana Mujid Febriana Lengi Siprianus Florentina Rusmawati Fri Nur Rhohman Gede Ana Pertiwi, Ni Luh Gollu, Matilda Roswita Hamzah Gunawan Handayani, Rizki Subekti Hasim As ari Hasim As'ari Herwin Kurniawati Hudin, Noraine binti Salleh Ignasia Helena Waleng Kumanireng Ika Setiawati, Ika Ika Wulandari Ika Wulandari Ika Wulandari Ilham Galih Dini Hari Intan Misel Istamar Istamar Karista, Dina Kharismatika, Finar Ageng Kinarona Ekanareswari Susilo Kumanireng, Ignasia Helena Waleng Legina Steisi Pandensolang Lestari, Anesti Eris Levi Soleha Lussy, Michi Ma'dika, Srianingsi Made Heny Urmila Dewi Manurung, Siska Martinus Budiantara Martinus Budiantara, Martinus Maulida Putri Ayuningtyas Mentari, Nandita Ulya Mushawir Muslim Algani Nastiti, Arum Ni Luh Gde Ana Pertiwi Ni Luh Gede Ana Pertiwi Novitasari, Rewinka Nugraeni Nugraeni Nugraeni Paramitalaksmi, Ratri Purwanti, Indra Puspitasari, Kakanita Ari Putra, I Komang Trisna Eka Putri Nurmalasari Qorry Rafika Ekasari Radawati Gultom Rakhmadanni, Redya Elfryna Rambio Hasiholan Manalu Ratri Paramitalaksmi Ratri Paramitalaksmi Ratri Paramitalaksmi Rico Dafin Sitinjak Rizqi Kurnia Putra Ronalisti Adeva Nugrahaeni Rufaida, Dwiavita Rumui, Evanny Emanuela Safna Aulia Putri Saldikawati, Ayu Salsabiila, Salmaa Silvi Salsabila Cahyani Siti Nurul Khotimah Solichah, Nurviani Sri Murtini Sri Patmawati Stefanus, Carlos Deo Subowo, Farida Suliah Suliah Sulistyorini, Ariyana Sundjoto Syaiban Ari, Mohammad Syalsabilla, Bernica Titik Desi Harsoyo, Titik Desi Tri Handayani Tri Mulyani Tutut Dewi Astuti Vera Y Sinaga, Yuliana Vita Rahayu Widyastuti, Riska Nur Yoga, I Made Sedana Yuliana Liska Savitri Zaenal Wafa Zaenal Wafa