Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

10.556

P-Index

This Author published in this journals

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 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

Published : 93 Documents Claim Missing Document

Claim Missing Document

Articles

3 4 5 6 7

Pelatihan Penyusunan Laporan Keuangan Sederhana pada UMKM di Dusun Gebang Kalurahan Candirejo Dentamara Kedathon; Rochmad Bayu Utomo
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 1 (2024): Sejahtera : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i1.1652

One of the problems that is often experienced by MSME players is that they do not have a good financial system from recording transactions to reporting business finances so that business development is hampered due to unstructured and systemized financial management. Therefore, this service initiated a simple bookkeeping training program for MSMEs in Gebang Hamlet, Candirejo Village. This training is provided with the aim of enabling MSMEs in Gebang Hamlet to prepare simple financial reports so that MSMEs have proper and systemized financial reports. This training was carried out on two MSME partner subjects, namely Mbak Lina's Grocery Store and Bu Warsi's Lotek Warung. This service was carried out for approximately one month door to door. This service method consists of a preparation stage, an implementation stage, and a monitoring and evaluation stage. each partner already understands the procedures for collecting transaction data and preparing simple financial reports including inputting cash receipts and disbursements transactions, as well as preparing profit and loss financial reports.

Observasi Laporan Penerapan E-Spt Pph Unifikasi Dan Pph 21 Di Sekretariat Daerah Kabupaten Sleman Dosroha Elisabet Sipakkar; Rochmad Bayu Utomo
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 2 (2023): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i2.1414

The Directorate General of Taxes (DGT) takes advantage of advances in technology and information systems wich are currently developing rapidly and well. Innovation emerged by creating an application (e-SPT) in the tax administratin system.In the application of e-SPT to the calculation of PPh Unification and PPh 21 at the Regiobal Secretariat of Sleman Regency, it turns out that there are still a few problems that have a negative impact on the individual and the organization. Therefore, this study aims to determine the effect of implementing the e-SPT on calculations on PPh Unification and PPh 21. This survey uses the observation method where I derectly use the e-SPT application and data collection tecniques through experience and records of circumstances. The results of this survey show that there are still errors in the application of the e-SPT to the calculation of PPh Unnification and PPh 21 at the Regional Secretariat of Sleman Regency. This makes my presence very useful to hel employees to be more thorough.The impact of this research is to make employees more careful and at the right time in inputting data.

Sosialisasi Dan Pendampingan Pembuatan Nib Pada Sektor Kerajinan di Gamplong Rizqi Kurnia Putra; Rochmad Bayu Utomo
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i3.2446

There are still 50 percent of MSMEs in the craft sector in Gamplong who do not have a Business Identification Number (NIB) because they think that this document is trivial and do not understand how to obtain it. This service program aims to increase understanding of NIB and assist in the process of making NIB in the craft sector. The method used in this program is the presentation of material regarding NIB as well as assistance in making NIB door to door to MSMEs. The high level of enthusiasm of MSME players in this service program resulted in an understanding of NIB and NIB legality documents. We hope that this program can improve the economy of MSMEs, as well as help MSMEs gain access to capital.

Pengaruh Upah Minimum dan Angka Melek Huruf Terhadap Tingkat Pengangguran dan Kemiskinan di Provinsi Bali Yoga, I Made Sedana; Putra, I Komang Trisna Eka; Utomo, Rochmad Bayu
Jurnal SUTASOMA (Science Teknologi Sosial Humaniora) Vol 1 No 1 (2022): Desember 2022
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/sutasoma.v1i1.179

The significant increase in the number of poor and unemployed people in the Province of Bali over the past two years as part of the impact of the Covid-19 pandemic which hit the joints of the economy has become a new problem that deserves further handling. This research is focused on discussing the causes of poverty by focusing on the employment aspect which includes wages and unemployment, as well as the educational aspect which is represented by the literacy rate indicator. The research objectives in this study are: (1) to analyze the effect of minimum wages and literacy rates on unemployment in Bali Province; (2) to analyze the effect of minimum wages, literacy rates, and unemployment on poverty in Bali Province; and (3) to analyze the role of unemployment in mediating the effect of minimum wages and literacy rates on poverty in Bali Province. The approach used in this study is a quantitative approach. This study uses path analysis techniques in hypothesis testing. Secondary data were obtained from the Central Bureau of Statistics (BPS) of Bali Province, and this study combined time series data and cross sectional data or in the form of panel data. The data processing aids used were Microsoft Excel and Eviews version 10. The results showed that (1) the minimum wage and literacy rate had a positive but not significant effect on unemployment; (2) the minimum wage has a negative and insignificant effect on poverty, the literacy rate has a direct negative and significant effect on poverty, and unemployment has a direct positive and significant effect on poverty; and (3) unemployment does not mediate the effect of minimum wages and literacy rates on poverty in Bali Province.

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.

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

Title

Found 93 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 93 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 93 Documents
Search