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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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Pendampingan Pembuatan Pencatatan Pembukuan Sederhana Pada Panti Asuhan Batu Penjuru Di Kulon Progo Provinsi Daerah Istimewa Yogyakarta Tri Handayani; Rochmad Bayu Utomo
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 1 No. 3 (2023): Juli : Jurnal Pengabdian Bersama Masyarakat Indonesia
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v1i3.183

This community engagement research aims to provide assistance in simple bookkeeping to orphanages with the objective of improving transparency, accuracy, and financial management effectiveness. The assistance method involves a series of activities, including basic training in simple bookkeeping, the development of easily comprehensible financial report formats, and the provision of guidance and direct supervision in day-to-day financial record-keeping. Evaluation and monitoring are conducted throughout the assistance period to measure progress and ensure alignment with the specific needs of the orphanages. The research findings indicate that the provision of simple bookkeeping assistance offers significant benefits to orphanages. The financial recording skills of the administrators improve, leading to more accurate and trustworthy financial reports. Furthermore, transparency in financial management increases, thereby fostering trust and participation from relevant stakeholders such as donors and regulatory bodies. The implementation of a simple bookkeeping system also aids administrators in making better decisions based on the available financial information

A PELATIHAN PEMBUATAN LAPORAN KEUANGAN PENGUSAHA MATRIAL DI DESA PURWODADI KECAMATAN TONJONG KABUPATEN BREBES Syaiban Ari, Mohammad; Rochmad Bayu Utomo
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 04 (2023): AGUSTUS 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Permasalahan yang ada pada para pelaku UMKM di daerah Purwodadi ialah kurangnya pengetahuan tentang laporan keuangan. Sehingga terjadinya pelatihan ini yang bertujuan untuk memberikan edukasi atau penguatan atau meningkatkan ketrampilan pelaku umkm dalam menyajikan atau Menyusun laporan keuangan yang akuntabel. Pelatihan ini menggunakan metode penyusunan atau pembuatan laporan keuangan terhadap para pelaku UMKM dengan menggunakan pencatatan neraca, pencatatan laporan posisi keuangan dan pencatatan laporan laba rugi komprehensif. Kurangnya pengetahuan pemilik UMKM mengakibatkan hasil pelatihan ini belum maksimal. Kami harap dengan adanya pelatihan laporan keuangan ini para pelaku UMKM bisa mengetahui sehat atau tidaknya bisnis yang dijalankan.

Determination of Decisions in Merger, Consolidation, and Acquisition of Firms Listed on the Indonesia Stock Exchange During the Covid 19 Pandemic Rufaida, Dwiavita; Utomo, Rochmad Bayu
Journal of Social Research Vol. 2 No. 8 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i8.1307

This research was conducted to examine and analyze the effect of firm size, leverage, dividend payout, and board of directors on merger, consolidation, and acquisition decisions proxied by Return on Investment (ROI). This research was conducted on firms listed on the Indonesia Stock Exchange (IDX) in 2020-2021. The sample used in this study was determined by purposive sampling method, and it produced 31 samples. The data analysis was being conducted by using multiple linear regression analysis method. The results of the analysis showed that leverage has a significant negative effect on merger, consolidation and acquisition decisions, and the board of directors has a significant positive effect on merger, consolidation and acquisition decisions, and firm size. Furthermore, dividend payout has no significant effect on merger, consolidation and acquisition decisions.

SOSIALISASI PEMBUATAN LAPORAN KEUANGAN SEDERHANA PADA USAHA LAUNDRY Levi Soleha; Rochmad Bayu Utomo
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 1 No. 2 (2023): JULI 2023
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Laporan keuangan adalah catatan penting dari kas perusahaan dan laporan keuangan transaksional. Laporan keuangan perusahaan dibuat dalam jangka waktu tertentu. Untuk membantu sebagian besar konsumen laporan keuangan membuat keputusan ekonomi, laporan keuangan dimaksudkan untuk memberikan informasi tentang posisi keuangan, kinerja keuangan, dan arus kas entitas. Ijo Laundry merupakan perusahaan yang telah beroperasi sejak tahun 2020. Dengan bantuan kegiatan ini, para pelaku usaha akan lebih dapat membedakan antara keuntungan dan kerugian dari kegiatan komersialnya dan pengeluaran untuk kebutuhan rumah dan pribadinya.

Pengaruh Kepemilikan Manajerial, Institusional, Asing dan Keluarga Terhadap Kinerja Keuangan Sektor Property yang Terdaftar di Bursa Efek Indonesia 2013-2022 Apriana Pratiwi Andini; Utomo, Rochmad Bayu
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

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.

Pengaruh Kepemilikan Manajerial, Institusional, Asing dan Keluarga terhadap Kinerja Keuangan pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia 2014-2023 Legina Steisi Pandensolang; 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.v3i3.590

In the midst of an increasingly competitive era of globalization, companies in the Indonesian consumer cyclicals sector are now facing significant challenges. A company's financial performance reflects its ability to manage financial resources effectively. Amid economic uncertainty, companies, especially those in the consumer cyclicals sector, often face many challenges related to financial stability and growth. This study examines the effect of managerial, institutional, foreign, and family ownership on financial performance. Based on Agency Theory, this study explores how ownership structure can affect managerial decisions and a company's financial results. The study focuses on the consumer cyclicals industry listed on the IDX from 2014 to 2023. Quantitative methods accompanied by statistical analysis are used in this study to test the effect of independent variables. Through purposive sampling, 16 companies were selected to be analyzed through multiple linear regression. The study findings show that family and managerial ownership have a positive impact on financial performance, while institutional and foreign ownership have a negative impact. In conclusion, ownership structure plays a significant positive role in influencing financial performance.

Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Sederhana di Kantin Jone Dan Keripik Tempe Sagu Mrisi Widyastuti, Riska Nur; Utomo, Rochmad Bayu
MAYARA: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Januari - April
Publisher : Yayasan Miftahul Ulum Sangatta Kutai Timur (KEP. MENKUMHAM RI No. AHU-0014779.AH.01.04.Tahun 2018) bekerjasama dengan Jurusan Tarbiyah STAI Sangatta Kab. Kutai Timur.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71382/mayara.jurn.peng.masy..v2i1.58

This training and mentoring was carried out in Bantul Regency in two locations, namely: Sabdodadi and Mrisi for two micro enterprise groups (MSMEs) consisting of Jone canteen, and Sago Tempe Chips. This program was carried out to increase knowledge in preparing financial reports for MSMEs who have difficulty knowing their profits and losses. So there is a need for training and assistance for MSME activists in recording financial transactions and income. The methods used include interviews, which were carried out before conducting PKL where MSME activists showed that MSME activists did not have simple financial reports, as a guide for determining profit and loss. The next method is training carried out for MSME activists which includes how to record finances. method of assisting MSME activists in carrying out the preparation of financial reports. After carrying out this training and mentoring for MSME activists, they better understand the importance of financial recording, so that they can see the magnitude of profits and losses obtained while carrying out these MSME activities.

The Effect of Taxpayer Awareness and Income Level on The Compliance of Land Taxpayers of Rural and Urban Buildings in Margosari Village, Kulon Progo Regency, Yogyakarta Rumui, Evanny Emanuela; Utomo, Rochmad Bayu
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 01 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i01.873

This study aimed to test whether taxpayer awareness and income level affect land and building tax in Margosari village, Kulon Progro district, Yogyakarta. This type of research is quantitative, with the research object being rural and urban building taxpayers in Margosari Village, Kulon Progo District, Yogyakarta. The population in this study were all land and building taxpayers in Margosari village, Kulon Progo Regency, Yogyakarta. The sample collection technique taken by the researcher uses a non-probability sampling technique with a purposive sampling method, namely one of the sampling intentionally with specific considerations from the researcher. Samples in this study were selected based on criteria, namely samples with land and building rights. The results of this study indicate that taxpayer awareness and income level significantly and positively affect taxpayer compliance in Margosari Village, Kulon Progo Regency, Yogyakarta.

SOSIALISASI PENINGKATAN KEPATUHAN PAJAK BAGI PELAKU UMKM DI PASAR SIDOMUKTI KOTA MAGELANG Lestari, Anesti Eris; Utomo, Rochmad Bayu
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40463

Tingkat kepatuhan pajak di kalangan UMKM di Indonesia masih rendah akibat keterbatasan pengetahuan dan kesadaran mengenai perpajakan, terutama di kalangan pedagang pasar tradisional. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kepatuhan pajak pelaku UMKM di Pasar Sidomukti, Kota Magelang, melalui sosialisasi kewajiban pajak dan manfaat kepemilikan NPWP. Metode yang digunakan meliputi sosialisasi langsung yang berfokus pada peningkatan kesadaran akan kewajiban pajak, prosedur pendaftaran, dan manfaat yang dapat diperoleh. Survei dan wawancara dilakukan untuk menilai efektivitas upaya sosialisasi. Hasil menunjukkan adanya peningkatan kesadaran dan respons positif dari pelaku usaha terhadap kepatuhan pajak, dengan peningkatan signifikan dalam pendaftaran NPWP setelah sosialisasi. Keterlibatan lanjutan dianjurkan untuk memperkuat dampak program dan mendorong literasi pajak yang lebih luas di kalangan UMKM.

Pengaruh Pelatihan, Gaya Kepemimpinan, dan Kompensasi Terhadap Produktivitas Dengan Kinerja Pegawai Sebagai Mediasi pada UMKM yang Berada di Desa Wisata Kasongan Daerah Istimewa Yogyakarta Rochmad Bayu Utomo; Sundjoto; Anita Kartika Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6591

Micro, Small and Medium Enterprises (MSMEs) in Indonesia have experienced a significant increase, but productivity has not increased, one of which is Kasongan Tourism Village which is famous for its Pottery MSMEs, the number of craftsmen has decreased, one of the consequences of the order-based system. This study examines three groups of questions: 1) how training, leadership style, and compensation have a positive effect on employee performance; 2) how training, leadership style, compensation, and employee performance have a positive effect on productivity; and 3) how training, leadership style, and compensation affect productivity. The population of this study was all workers as craftsmen in Kasongan Tourism Village, totaling 43 employees who as craftsmen data came from Kasongan Village. The sampling technique used saturated samples. Analysis tools This study uses descriptive analysis techniques and quantitative analysis techniques with a structural equation model or Structural Equation Modeling (SEM), especially Partial Least Square (PLS). The results of this study 1) Training does not affect employee performance, while leadership style and compensation have a positive effect on employee performance; 2) Training, leadership style and compensation partially do not affect productivity, while performance affects productivity; 3) Employee performance does not mediate the relationship between training and productivity, while employee performance mediates the relationship between leadership style and compensation and productivity.

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

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