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Rochmad Bayu Utomo

Accounting Program Faculty Of Economy Universitas Mercu Buana Yogyakarta, Jl. Wates Km. 10, Yogyakarta 55753, Indonesia

Author-ID : 241679

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering 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 Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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The Effect of Social Capital on Community Empowerment Through Village Fund Management Florentina Rusmawati Hasim As'ari; Hasim As'ari; Rochmad Bayu Utomo
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i03.211

This research was conducted at the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village, Patuk District, Gunungkidul Regency, D.I.Yogyakarta Province with the following objectives: 1) Knowing the influence of social capital on village fund management; 2) Knowing the effect of village fund management on community empowerment; 3) Knowing the effect of social capital on community empowerment; 4) Knowing the effect of social capital on community empowerment mediated by village fund management. This type of research is quantitative with an associative approach. The population in this study was 80 people who were members of the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village and used saturated samples. Data analysis techniques use structural equation modeling (SEM), especially Partial Least Square (PLS). The results of this study show that social capital has a significant effect on Village Fund Management, Village Fund Management has a significant effect on Community Empowerment, Social Capital directly does not affect Community Empowerment, but Social Capital will have a significant effect on Community Empowerment if through mediation variables Village Fund Management.

ANALISIS FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KECAMATAN PLAYEN KABUPATEN GUNUNGKIDUL Ika Wulandari; Vera Y Sinaga, Yuliana; Bayu Utomo , Rochmad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

This study aims to determine the factors that influence taxpayer compliance for SMEs in the Playen District, Gunungkidul Regency. The research method used is quantitative research methods. The data source used is primary data. The population in this study is the Taxpayer of SMEs in the District Playen Gunungkidul District with a total sample of 183 respondents. The data analysis technique used is multiple linear regression analysis. The results showed that tax knowledge and quality of fiscal services partially had a positive effect on tax compliance of SMEs in the District of Playen, Gunungkidul.

DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KAPANEWON PENGASIH KABUPATEN KULON PROGO DAERAH ISTIMEWA YOGYAKARTA Novitasari, Rewinka; As ari, Hasim; Bayu Utomo, Rochmad; Wulandari, Ika
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19496

The purpose of this study was to determine the effect of tax administration, tax authorities service quality, tax socialization, and tax information technology on individual small and medium eterprise taxpayer compliance. The sample in this study used a simple random sampling method, so samples obtained was 100 respondents. Researchers used primary data obtained from distributing questionnnaires to MSME actors in Pengasih Ddistrict. The data analysis technique used is Partial least square (PLS) with the help of the smartPLS application. The results showed that partially the tax administration variable had o effect on individual MSME taxpayer compliance, the tax service quality variable had no effect on individual MSME taxpayer compliance, the tax socialization variable had a significant effect on individual MSME taxpayer compliance, and information technology variables taxation has a significant effect on individual MSME taxpayer compliance.

Pengaruh Literasi Keuangan Literasi Pajak dan Literasi Digital Terhadap Minat Investasi Mahasiswa Universitas Mercu Buana Yogyakarta di Pasar Modal Kumanireng, Ignasia Helena Waleng; Bayu Utomo, Rochmad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.20566

This research was conducted with the aim of determining whether financial literacy, tax literacy and digital literacy owned by students of Universitas Mercu Buana Yogyakarta have a significant effect on investment interest in the capital market. The variables used in this study are financial literacy, tax literacy and digital literacy as independent variables and investment interest as dependent variables. The research method used is quantitative research method. The data source used is primary data by distributing questionnaires. The population in the study is all students of Universitas Mercu Buana Yogyakarta who invest in the Capital Market which is not yet known in number. The number of samples in this study was 108 respondents obtained using the formula Hair et al. The data analysis technique used in this study is multiple linear regression analysis. The results showed that financial literacy and digital literacy positively affect the investment interest of Universitas Mercu Buana Yogyakarta students in the Capital Market. Meanwhile, tax literacy does not have a significant effect on the investment interest of Universitas Mercu Buana Yogyakarta students in the Capital Market.

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, dan Kepemilikan Keluarga terhadap Penghindaran Pajak Evi Nurjana Mujid; Rochmad Bayu Utomo
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10633

The aim of this research is to determine whether managerial ownership, institutional ownership, foreign ownership and family ownership have an influence on tax avoidance. The population used in this research is all manufacturing companies listed on the Indonesia Stock Exchange in the 2013-2022 period. Using purposive sampling techniques, this research obtained 12 companies as research samples. The analytical method used in this research is multiple linear regression analysis, using SPSS. The results of this study show that managerial ownership, institutional ownership, and foreign ownership do not influence management activities in tax avoidance, while family ownership influences management activities in tax avoidance. The research employs publicly disclosed financial statement data, which may lack accuracy or completeness, data cleaning is performed using oulier elimination techniques, potentially excluding relevant insights and influencing the analysis outcomes. Future research is recommended to incorporate additional data, such as audited tax report, conduct comparative analysis of financial statement data across multiple years to detect consistent patterns, and utilize alternative calculation indicators to identify tax avoidance activities.

Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Masyarakat Dalam Pengelolaan Dana Desa Di Kabupaten Biak Numfor Distrik Biak Timur Kampung Soryar Lussy, Michi; Bayu Utomo, Rochmad
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.898

This study aims to determine the effect of transparency, accountability, and community participation on the management of village funds in Soryar Village, East Biak District, Biak Numfor. This type of qualitative research uses primary data by distributing questionnaires to respondents. The population in this study were all people who lived in Soryar Village, East Biak District, Biak Numfor Regency. The method used is purposive sampling so as to get 60 respondents but use 30 people outside the same district and sub-district. Based on the results of the t test that has been carried out to find out, that transparency and accountability have no significant effect on the management of village funds. Meanwhile, community participation is proven to have a significant effect on the management of village funds.

Peningkatan Kepatuhan Pajak Melalui Sosialisasi Perpajakan kepada Komunitas Bisnis Multi-Level Marketing Minyak Aroma Terapi di Yogyakarta Solichah, Nurviani; Utomo, Rochmad Bayu
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1263

This study aims to evaluate the effectiveness of tax socialization in improving tax compliance among the multi-level marketing (MLM) business community of aromatherapy oil in Yogyakarta. The research employs a qualitative approach using in-depth interviews, direct observation, and documentation methods. The results indicate that despite high participant enthusiasm, there is a gap in tax compliance. Out of 25 participants, 5 individuals did not possess a Taxpayer Identification Number (NPWP), while 15 out of 20 participants with an NPWP had not reported their MLM income. Limited understanding of tax administrative obligations emerged as a key factor. The tax socialization methods employed, including face-to-face and online approaches, had their respective advantages and drawbacks. Face-to-face socialization was perceived as more interactive, whereas online socialization offered flexibility. This study recommends more intensive educational approaches and follow-up mentoring programs to assist participants in comprehending and fulfilling their tax obligations correctly. These findings are expected to serve as a reference for the government and tax authorities in designing more effective tax socialization strategies to enhance tax compliance, particularly among small and medium-sized enterprise segments

Pendidikan dan Peningkatan Kompetensi Pengurus, Pengawas, Karyawan dan Anggota Koperasi Esti Setya Warga Hidup Sembada Salsabiila, Salmaa; Utomo, Rochmad Bayu
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1053

This community service activity aims to provide education and insights on cooperative financial reporting and cooperative taxation to the Esti Setya Warga Hidup Sembada Savings and Loan Cooperative in Sleman Regency. The method used in this community service is an approach to enhancing understanding of specific issues, packaged in educational activities and competency development for the management, supervisors, employees, and members of the Esti Setya Warga Hidup Sembada Cooperative. The results of this community service demonstrate a successful improvement in understanding and capacity building among the cooperative's human resources.ABSTRAKKegiatan pengabdian masyarakat ini memiliki tujuan dalam memberikan edukasi dan wawasan tentang pelaporan keuangan koperasi dan perpajakan koperasi pada Koperasi Simpan Pinjam Esti Setya Warga Hidup Sembada di Kabupaten Sleman. Metode yang digunakan dalam pengabdian masyarakat ini metode peningkatan pemahaman terhadap suatu masalah yang dikemas dalam kegiatan pendidikan dan peningkatan kompetensi pengurus, pengawas, karyawan dan anggota Koperasi Esti Setya Warga Hidup Sembada. Hasil dari pengabdian masyarakat yang dilakukan adalah berhasil meningkatkan pemahaman dan kapasitas sumber daya manusia yang ada didalam koperasi tersebut.

Sosialisasi Pajak Pertambahan Nilai Kepada Pemuda Karanglo Yang Memiliki Usaha Rico Dafin Sitinjak; Rochmad Bayu Utomo
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2024): Desember: Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i4.1645

Masalah utama dalam sosialisasi ini adalah rendahnya pemahaman pemuda Karanglo tentang Pajak Pertambahan Nilai (PPN), terutama dalam konteks penerapan pada kegiatan ekonomi mereka. Kegiatan ini bertujuan untuk meningkatkan pemahaman dan keterampilan mereka mengenai konsep dasar PPN, manfaatnya, serta tata cara penghitungan dan pelaporannya. Sosialisasi berlangsung selama satu bulan, diawali dengan observasi pada tanggal 4-10 Oktober, dilanjutkan dengan penyusunan materi pada tanggal 11-13 Oktober, pelaksanaan sosialisasi pada tanggal 3 November, dan evaluasi di hari yang sama. Metode yang digunakan mencakup observasi, penyusunan materi, penyampaian materi melalui diskusi interaktif dan simulasi, serta evaluasi untuk menilai hasil pemahaman peserta. Sebelum sosialisasi, pemuda Karanglo belum memahami konsep dasaar PPN, manfaat PPN serta kewajiban pelaporan dan setelah adanya sosialisasi ini hasilnya menunjukkan peningkatan pemahaman yang signifikan di kalangan pemuda Karanglo, meskipun beberapa peserta masih membutuhkan pendampingan untuk penerapan praktis.

MENINGKATAKAN KINERJA LAPORAN KEUANGAN UNTUK KEBERLANJUTAN PADA UMKM BIDANG KRAF TEKSTIL DI SELANGOR MALAYSIA Budiantara, Martinus; Harsoyo, Titik Desi; Astuti, Tutut Dewi; Utomo, Rochmad Bayu; Paramitalaksmi, Ratri
JCOMENT (Journal of Community Empowerment) Vol. 5 No. 4 (2024): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v5i4.847

Laporan keuangan merupakan sebuah informasi yang sangat berguna bagi pengambilk eputusan. Oleh karena itu laporan keuangan harus disusun secara baik dan benar. Laporan keuangan harus dapat menggambarkan kondisi keuangan pada saat disusun laoran keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan tambahan ilmu bagi pelaku UMKM di bidang Kraft Tekstil yang ada di Selangor Malaysia, sehingga dapat meningkatkan kinerja serta keberlanjutan usaha. Peserta kegiatan adalah 4 pelaku UMKM di Selangor yang yang ditunjuk oleh Krafrtangan Malaysia. Kegiatan berupa ceramah, presentasi, kunjungan ke lapangan melihat proses produksi tekstil untuk melihat komponen-komponen biaya, serta melihat pembukuannya. Saat ini para pengrajin sudah melakukan pembukuan secara sederhana. Hasil dari pengebdian adalah para pelaku semakin memperhatikan faktor-faktor yang harus diperhitungkan dalam menentukan harga pokok produksi, serta menentukan harga jual.

Co-Authors Adang, Rika Agrensia Rambu Danga Atta Kay Ahmad Shodikin, Ahmad Airawaty, Diana Aji, Tusianto Dwi Sapto Andhika Raphael Sutedja Andi Hidayatul Fadlilah Anita Kartika Sari Annisyabania, Siti 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 Depi, Candra Desi Astika R Dina Karista Dini Hari, Ilham Galih Divara Alfarighy F.A Dosroha Elisabet Sipakkar Dosroha Elisabet Sipakkar Dwi Maryani Enda Nawarisa Karina Br Sitepu Endang Sri Utami Ervina Meilida Sofiana Evanny Emanuela Rumui 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 Insani Aulya Fitria Santosa Intan Misel Istamar Istamar Jing, Gan Wai Joy Geral Djami Raga Karista, Dina Kharismatika, Finar Ageng Kinarona Ekanareswari Susilo Kumanireng, Ignasia Helena Waleng Lauwingbara, Elsa 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 Gde Ana Pertiwi Ni Luh Gede Ana Pertiwi Novitasari, Rewinka Nugraeni Nugraeni Nugraeni Ola, Kiki Paramitalaksmi, Ratri Prashanth Beleya, Prashanth Pratiwi, I Gusti Ayu Made Agung Mas Andiani Purwanti, Indra Puspita Sari, Anisa Puspitasari, Kakanita Ari Putra , Arbertus Jesnawan 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 Rizqi Kurnia Putra Ronalisti Adeva Nugrahaeni Rufaida, Dwiavita Safitri, Dita Efira 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

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