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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 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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PELATIHAN DAN PENDAMPINGAN PAJAK UMKM DAN MANAJEMEN PERSEDIAAN PADA UMKM ALFI STORE Handayani, Rizki Subekti; Utomo, Rochmad Bayu
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 9 No. 1 (2023): APRIL
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v9i1.8345

Usaha Mikro, Kecil dan Menengah memiliki peranan yang sangat penting bagi pertumbuhan ekonomi di Indonesia. Akan tetapi, UMKM masih belum memahami dalam hal pajak UMKM dan manajemen persediaan. Oleh karena itu, dengan UMKM memiliki dan paham terkait pajak UMKM dan manajemen persediaan maka dapat memudahkan kegiatan usahanya. Pada program pengabdian masyarakat ini dilakukan pelatihan dan pendampingan pada UMKM Alfi Store yang merupakan salah satu UMKM yang berada di Piyungan Bantul. Melalui kegiatan pengabdian ini, diharapkan dapat membantu mitra UMKM untuk memperoleh pemahaman dan pengetahuan dalam hal perpajakan UMKM dan manajemen persediaan, sehingga mitra UMKM dapat menghitung pajak dan persediaan baang yang dimiliki.

Analisis Keterlambatan Audit Berdasarkan Rasio Laporan Keuangan Perusahaan Indonesia Sulistyorini, Ariyana; Bayu Utomo, Rochmad
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i3.55

Companies that experience delays in submitting audited financial reports in Indonesia have increased, until 9 May 2022 there were 91 issuers who received written warning I for not submitting financial reports. Finding out how profitability, solvency, and liquidity affected audit delays was the aim of this study. The theory used in this study uses agency theory. The selection of the samples was deliberate, involving 36 companies from various sectors such as consumer cyclicals, property & real estate, energy, consumer non-cyclicals, and industrial sectors listed on Indonesia's Stock Exchange between 2020 and 2021. The study utilized several data analytic techniques, namely multiple linear regression analysis, the F test, and the t test. Audit delay was used as the dependent variable while the independent variables consist of profitability, solvency and liquidity. Solvency positively impacted audit delay, and profitability, liquidity, and solvency simultaneously impacted it. Companies must pay attention to the timeliness of submitting audited financial reports to avoid asymmetric information and reduce the relevance of information in financial reports.

Sistematisasi Praktik Penghindaran Pajak di Perusahaan Pertambangan Sektor Minyak, Gas, dan Batu Bara Ayu Wulansari; Rochmad Bayu Utomo
Income Journal: Accounting, Management and Economic Research Vol 2 No 3 (2023): December Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v2i3.60

Tax revenue is utilized to finance state needs like education, security, infrastructure development, and people's welfare. However, achieving the tax revenue target is not always possible due to taxpayers engaging in tax avoidance. This study aims to assess the effectiveness of reducing tax avoidance by considering variables such as transfer pricing, return on assets, leverage, and fiscal loss compensation. The research utilizes positive accounting theory and the political cost hypothesis. The research population comprises oil, gas, and coal subsector mining companies listed on the IDX from 2020 to 2021. From this population, a total of 34 samples were chosen utilizing the purposeful sampling technique. The research method used in this study is quantitative, and the data was analyzed using the SPSS Version 29 software, employing the descriptive statistics methodology, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicate that transfer pricing, return on assets, leverage, and fiscal loss compensation do not exert any influence on tax avoidance. This implies that these variables have no bearing on the decision-making process of companies when it comes to engaging in tax avoidance practices. Thus, it is essential to carefully consider the evaluation of policies and methods employed by companies in order to mitigate instances of tax avoidance

Pengaruh Ukuran Perusahanan, Kompleksitas Operasi Perusahaan dan Komite Audit Terhadap Audit Delay pada Tahun 2020-2021 Bahy Falahannaufal Jans; Rochmad Bayu Utomo
JSMA Vol 16 No 1 (2024): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v16i1.164

Sebagai perusahaan yang telah go public tentu harus melaporakan laporan keuangan dengan tepat waktu. Terdapat peningkatan jumlah perusahaan yang terlambat melaporkan laporan keuangan pada Bursa Efek Indonesia dari tahun 2020 hingga 2022 sebesar 130,7 persen . Penelitian ini bertujuan untuk menguji adanya pengaruh ukuran perusahaan, kompleksitas operasi, dan komite audit terhadap Audit Delay. Populasi untuk subjek penelitian ini adalah perusahaan properti dan manufaktur yang terdafar di Bursa Efek Indonesia tahun 2020-2021, karena menjadi sektor terbanyak yang terlambat dalam melaporkan laporan keuangan. Sampel pada penelitian ini berjumlah 40 laporan keuangan dari 20 perusahaan dalam 2 tahun. Data dalam penelitian ini merupakan data sekunder. Metode pengambilan sampel dilakukan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, kompleksitas perusahaaan, dan komite audit tidak mempengaruhi Audit Delay. Sehingga dari penelitian tersebut dapat menginformasikan bahwa variabel ukuran perusahaan, kompleksitas perusahaan, dan komite audit sudah bukan menjadi faktor perusahaan mengalami Audit Delay.

Pelatihan Penyusunan Laporan Keuangan Dan Sosialisasi Pajak Terhadap Pelaku Umkm Yang Tergabung Dalam Hisfarma Wilayah Daerah Istimewa Yogyakarta Airawaty, Diana; Utomo, Rochmad Bayu; Budiantara, Martinus
JCOMENT (Journal of Community Empowerment) Vol. 5 No. 2 (2024): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v5i2.789

Pengetahuan tentang perpajakan dan penyusunan laporan keuangan sangat diperlukan bagi para pengusaha. Laporan keuangan yang benar akan membantu dalam mengukur kinerja Perusahaan dan menentukan besarnya pajak. Pengabdian kepada Masyarakat ini bertujuan untuk memberikan ilmu bagi 25 pengusaha Apoteker di Yogyakarta yang terhimpun dalam HISFARMA tentang peraturan perpajakan dan penyusunan laporan keuangan. Bentuk kegiatannya berupa sosialisasi, dan pendampingan bagi setiap Apotek. Kegiatan pendampingan dilakukan selama 1 (satu) bulan. Hasil dari kegiatan menunjukkan bahwa beberapa Apotik yang semula masih belum memisahkan entitas pemilik dengan Perusahaan setelah pelatihan dapat menyusun laporan keuangan, serta dapat menghitung pajak penghasilan badan (PPh badan).

Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sederhana di Desa Karanganyar dan Kelurahan Parakancanggah Ronalisti Adeva Nugrahaeni; Rochmad Bayu Utomo
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 2 No. 3 (2024): Juli : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v2i3.1011

Efficient financial management is a key factor in achieving the success and sustainability of Micro, Small, and Medium Enterprises (MSMEs). However, a major challenge faced by MSMEs is access to the resources and knowledge needed to prepare good financial statements. This Community Service Program aims to provide training on how to make simple financial reports that focus on recording, income, and expenses for business actors in Karanganyar Village and Parakancanggah Village. The goal is to do simple calculations to find out the profits and losses generated from the business. The method used is socialization to educate MSMEs about the importance of preparing financial statements and assistance is applied to assist MSMEs in the practical process of making financial reports. With this community service activity, understanding and skills in preparing effective financial reports can increase significantly

Pendampingan Wajib Pajak Dalam Pelaporan Pajak Restoran Pada Aplikasi E-SPTPD Di Kabupaten Kulon Progo Suliah Suliah; Rochmad Bayu Utomo
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 2 (2023): April : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i2.730

Wajib pajak yang tidak memiliki pengetahuan dan latar belakang akuntansi dan perpajakan sering kali mengalami kesulitan dalam melakukan pengisian SPT untuk pelaporan pajak. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk membantu Wajib Pajak Orang Pribadi (WPOP) khususnya pemilik restoran di daerah kabupaten Kulon Progo yang mengalami kesulitan dalam melaporkan SPT pajak restoran. Metode kegiatan ini adalah melakukan pendampingan dan konsultasi secara langsung kepada WPOP yang datang ke kantor Badan Keuangan dan Aset Daerah Kulon Progo pada bagian Kantor Pelayanan Pajak Daerah. Pendampingan dilakukan untuk setiap WPOP yang akan melaporkan pajak restorannya. Hasil dari kegiatan ini adalah WPOP dapat melaporkan SPT pajak restoran yang dilaporkan setiap bulan oleh Wajib Pajak dengan benar dan tepat waktu. Kendala penggunaan aplikasi E-SPTPD bagi Wajib Pajak meliputi kendala internal yaitu kemampuan berteknologi Wajib Pajak yang masih belum merata, kesadaran Wajib Pajak yang masih rendah, dan tingkat ketelitian wajib pajak yang masih kurang. Sedangkan kendala eksternalnya yaitu ketidakstabilan jaringan internet Wajib Pajak, serta masih terbatasnya fasilitas untuk melakukan pelaporan pajak. Saran yang diberikan untuk mengatasai permasalahan tersebut adalah perlunya sosialisasi dan pendampingan, baik secara pemberian materi maupun melakukan praktik langsung.

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.

Co-Authors Adang, Rika Ahmad Shodikin Airawaty, Diana Aji, Tusianto Dwi Sapto Andhika Raphael Sutedja Andi Hidayatul Fadlilah Anesti Eris Lestari 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 Bernica Syalsabilla 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 Dwiavita Rufaida Enda Nawarisa Karina Br Sitepu Endang Sri Utami Ervina Meilida Sofiana Evanny Emanuela Rumui Evi Nurjana Mujid Febriana Lengi Siprianus Finar Ageng Kharismatika Florentina Rusmawati Fri Nur Rhohman 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 Kinarona Ekanareswari Susilo Kumanireng, Ignasia Helena Waleng Lestari, Anesti Eris Levi Soleha Lussy, Michi Made Heny Urmila Dewi Manurung, Siska Martinus Budiantara Martinus Budiantara, Martinus Maulida Putri Ayuningtyas Mohammad Syaiban Ari Mushawir Muslim Algani Nandita Ulya Mentari 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 Rambio Hasiholan Manalu Ratri Paramitalaksmi Ratri Paramitalaksmi Ratri Paramitalaksmi Rico Dafin Sitinjak Riska Nur Widyastuti Rizqi Kurnia Putra Ronalisti Adeva Nugrahaeni Safna Aulia Putri Salsabiila, Salmaa Silvi Salsabila Cahyani Siti Nurul Khotimah Solichah, Nurviani Sri Murtini Sri Patmawati Srianingsi Ma'dika Stefanus, Carlos Deo Subowo, Farida Suliah Suliah Sulistyorini, Ariyana Sundjoto Titik Desi Harsoyo, Titik Desi Tri Handayani Tri Mulyani Tutut Dewi Astuti Vera Y Sinaga, Yuliana Vita Rahayu Yoga, I Made Sedana Yuliana Liska Savitri Zaenal Wafa Zaenal Wafa

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