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All Journal Jurnal Ilmiah Akuntansi dan Humanika Panrita Abdi - Jurnal Pengabdian pada Masyarakat 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 Jurnal SUTASOMA Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Pengabdian Masyarakat Jurnal Pelayanan Masyarakat Musyawarah: Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies 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 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

Abstract

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

Abstract

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.
Pengaruh Kepemilikan Manajerial, Institusional, Asing dan Keluarga Terhadap Kinerja Keuangan Sektor Property yang Terdaftar di Bursa Efek Indonesia 2013-2022 Apriana Pratiwi Andini; Rochmad Bayu Utomo
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.573

Abstract

This study aims to analyze the effect of managerial ownership, institutional ownership, foreign ownership, and family ownership on the financial performance of property sector companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022. This research is quantitative, utilizing statistical analysis to test the influence of each independent variable on financial performance. The population of the study consists of all property, real estate, and building construction companies listed on the IDX, with a purposive sampling technique applied based on specific criteria. Secondary data were obtained from annual reports published by companies that meet the study criteria. The analysis results indicate that managerial, institutional, foreign, and family ownership significantly affect the financial performance of property sector companies. These findings contribute important insights into how ownership structures can influence financial performance in Indonesia's property sector.
DETERMINASI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DARI PERSPEKTIF RASIO KEUANGAN PADA PERUSAHAAN PARIWISATA DAN REKREASI TAHUN 2020-2022 Nandita Ulya Mentari; Rochmad Bayu Utomo
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3960

Abstract

Pada periode Pelaporan Keuangan tahun 2020-2022, Perusahaan Sub Sektor Pariwisata dan rekreasi menjadi perusahaan yang mendominasi keterlambatan pelaporan keuangan. Tujuan penelitian ini untuk melakukan analisis pengaruh rasio keuangan antara lain likuiditas, profitabilitas dan leverage terhadap ketepatan waktu penyampaian laporan keuangan. Semakin tinggi likuiditas dan profitabilitas merupakan pertanda baik sehingga laporan keuangan akan lebih cepat disajikan oleh perusahaan, sedangkan semakin tinggi leverage merupakan hal buruk sehingga perusahaan memiliki potensi menunda penyampaian laporan keuangannya. Penelitian ini menggunakan metode penelitian kuantitatif melalui analisis regresi logistik melalui bantuan aplikasi SPSS, teknik pengambilan sampel yang dimanfaatkan adalah purposive sampling dan diperoleh 36 perusahaan yang memenuhi kriteria. Penelitian ini menunjukkan hasil bahwa likuiditas, profitabilitas dan leverage perusahaan tidak mempengaruhi ketepatan waktu penyampaian laporan keuangan. Penelitian ini diharapkan berimplikasi kepada regulator kebijakan dalam membuat peraturan dalam hal penyampaian laporan keuangan, serta kondisi perusahaan dan kondisi ekonomi nasional yang perlu dipertimbangkan dalam pembuatan kebijakan kepada perusahaan yang menyampaikan laporan keuangannya secara terlambat.
PENGARUH PRESSURE, OPPORTUNITY DAN RATIONALIZATION TERHADAP ACCOUNTING FRAUD Ahmad Shodikin; Rochmad Bayu Utomo
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4046

Abstract

Adanya indikasi kecurangan pada laporan keuangan BUMN yang terdaftar di BEI pada kurun waktu 5 tahun lalu. Maka, penelitian ini dilakukan untuk meneliti pengaruh pressure, opportunity dan rationalization terhadap accounting fraud pada perusahaan BUMN yang terdaftar di BEI. Sampel yang digunakan dalam penelitian ini adalah perusahaan BUMN yang terdaftar di BEI periode 2020-2022. Metode yang digunakan dalam pengambilan sampel dengan metode purposive sampling dan diperoleh jumlah sampel 23 kasus pada 17 perusahaan. Sedangkan metode analisis data menggunakan metode analis regresi linear berganda. Hasil penelitian menunjukkan 1) pressure berpengaruh positif terhadap accounting fraud, 2) opportunity tidak berpengaruh signifikan terhadap accounting fraud, 3) rationalization tidak berpengaruh signifikan terhadap accounting fraud. Penelitian ini membantu perusahaan mengembangkan kebijakan dengan mengurangi tekanan, meningkatkan pengawasan internal dan memperkuat kontrol keuangan, dan kesadaran etika
KEBERLANJUTAN PROFITABILITAS PERUSAHAAN MANUFAKTUR SUBSEKTOR ROKOK DI INDONESIA DARI PERSPEKTIF RASIO LAPORAN KEUANGAN PERIODE 2017-2022 Finar Ageng Kharismatika; Rochmad Bayu Utomo
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4049

Abstract

Pada tahun 2017-2022, rata-rata laba bersih perusahaan rokok berfluktuasi dan cenderung turun, meskipun rata-rata penjualan masing-masing perusahaan rokok mengalami peningkatan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh leverage, likuiditas, dan pertumbuhan penjualan terhadap profitabilitas. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Laporan Tahunan masing-masing perusahaan. Populasi dalam penelitian ini adalah perusahaan rokok yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2022. Populasi penelitian ini berjumlah 30 sampel yang terdiri dari lima perusahaan rokok yang terdaftar di Bursa Efek Indonesia dan untuk pengambilan sampel penelitian ini menggunakan teknik pengambilan sampel jenuh yaitu sampling jenuh adalah teknik pengambilan sampel yang seluruh populasinya dijadikan sampel. Analisis data dalam penelitian ini menggunakan beberapa metode antara lain uji statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa rasio leverage dan rasio likuiditas tidak berpengaruh terhadap profitabilitas, sedangkan pertumbuhan penjualan berpengaruh terhadap profitabilitas.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.556 KB) | DOI: 10.29407/jae.v5i3.14392

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
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