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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 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 Medicine & Pharmacology Physics Public Health Social Sciences Other

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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.

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.

Pengaruh Kompetensi Sumber Daya Manusia (SDM) Dan Literasi Keuangan Terhadap Kualitas Laporan Keuangan (Studi pada UMKM di Jakarta Barat) Saldikawati, Ayu; Gede Ana Pertiwi, Ni Luh; Bayu Utomo, Rochmad
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.722

Wilayah di Jakarta Barat memiliki konsentrasi UMKM tertinggi. Wawancara awal yang dilakukan peneliti di Jakarta Barat mengungkapkan bahwa sebagian besar UMKM menghadapi kesulitan dalam membuat laporan keuangan. Hal ini berdampak pada ketidakmampuan UMKM memperoleh pembiayaan. Tujuan dari studi kuantitatif berbasis survei pada UMKM di Wilayah Jakarta Barat ini adalah untuk mengetahui pengaruh literasi keuangan dan kompetensi sumber daya manusia (SDM) terhadap kualitas laporan keuangan. Populasi penelitian ini berjumlah 15.929 UMKM di wilayah Jakarta Barat, berdasarkan informasi statistik DKI Jakarta tahun 2020 mengenai jumlah UMK berdasarkan kategori/skala usaha dan kabupaten/kota. Metode sampel praktis digunakan, dan total 391 responden diidentifikasi menggunakan rumus Slovin. Temuan penelitian dan analisis data menunjukkan bahwa Kualitas laporan keuangan dipengaruhi secara positif oleh kompetensi sumber daya manusia. Hal ini menunjukkan bahwa: (1) Literasi keuangan mempunyai pengaruh yang baik terhadap kualitas laporan keuangan; dan (2) Kompetensi sumber daya manusia dapat meningkatkan kualitas laporan keuangan. Hal ini menunjukkan bahwa laporan keuangan yang dihasilkan dengan tingkat literasi keuangan yang tinggi dapat memiliki kualitas yang lebih tinggi.

KESEJAHTERAAN PENGRAJIN GERABAH : PERSEPSI KEPATUHAN WAJIB PAJAK DI DESA WISATA KASONGAN Rakhmadanni, Redya Elfryna; Rochmad Bayu Utomo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 17 No 2 (2025)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v17i2.6794

This study analyzes the extent to which the level of community welfare is obtained by MSME pottery artisans in Kasongan Tourism Village. This study uses the welfare theory approach and compliance theory to identify the influence of intrinsic motivation and extrinsic motivation on community welfare mediated by tax compliance. Tax compliance acts as a mediating variable that links intrinsic motivation and extrinsic motivation to community welfare. The research method used is a quantitative approach, and the research sample consisted of 65 MSME pottery artisans selected through purposive sampling. The results show that intrinsic motivation has a significant positive effect on tax compliance, while extrinsic motivation has no significant effect on tax compliance. Tax compliance has a positive and significant effect on community welfare. Furthermore, tax compliance mediates the relationship between intrinsic motivation and community welfare but does not mediate the relationship between extrinsic motivation and community welfare. This study implies that intrinsic motivation is more effective in encouraging tax compliance and improving community welfare than extrinsic motivation, which needs to be supported by more appropriate policies to have a significant effect.

PENGARUH DIGITALISASI LAYANAN DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KESEJAHTERAAN MASYARAKAT UMKM DENGAN KEPTUHAN WAJIB PAJAK SEBAGAI VARIABEL MEDIASI DI DESA WISATA WUKIRSARI Safitri, Dita Efira; Utomo, Rochmad Bayu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6869

Studi ini dilatarbelakangi oleh ketidakpatuhan wajib pajak pelaku UMKM batik di Desa Wisata Wukirsari akibat minimnya pemahaman terhadap layanan perpajakan digital, rendahnya literasi teknologi, dan lemahnya motivasi membayar pajak. Studi ini menyelidiki dampak digitalisasi layanan pajak dan motivasi membayar pajak terhadap kesejahteraan usaha kecil dan menengah (UMKM), dengan kepatuhan wajib pajak sebagai variabel mediasi. Populasi penelitian adalah seluruh pelaku UMKM batik di Wukirsari, sedangkan sampel diperoleh melalui teknik purposive sampling dengan kriteria pelaku UMKM yang memiliki NPWP atau pernah menggunakan layanan perpajakan digital. Pengumpulan data dilakukan melalui kuesioner, dan analisis data menggunakan Smart PLS untuk menguji hubungan langsung dan tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa digitalisasi layanan dan motivasi membayar pajak berpengaruh positif terhadap kepatuhan wajib pajak, dan kepatuhan memiliki pengaruh signifikan terhadap peningkatan kesejahteraan. Kepatuhan wajib pajak juga terbukti memediasi pengaruh digitalisasi dan motivasi terhadap kesejahteraan UMKM. Secara teoritis, penelitian ini memperkuat model kepatuhan pajak dengan menempatkan kepatuhan sebagai penghubung antara digitalisasi dan motivasi terhadap kesejahteraan. Secara praktis, temuan ini memberikan dasar bagi pelaku UMKM untuk meningkatkan literasi digital dan pemanfaatan layanan pajak elektronik. Secara kebijakan, hasil penelitian merekomendasikan perlunya peningkatan kualitas layanan pajak berbasis digital, pendampingan literasi teknologi, serta program edukasi pajak bagi pelaku UMKM.

Optimalisasi Peran Media Komunikasi Grassroots Dalam Meningkatkan Kesadaran Wajib Pajak UMKM di Kalurahan Mantrijeron Insani Aulya Fitria Santosa; Rochmad Bayu Utomo
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18722

Sosialisasi ini bertujuan untuk meningkatkan kesadaran pajak di kalangan UMKM melalui metode sosialisasi langsung selama satu hari di Kalurahan Mantrijeron. Kegiatan yang melibatkan 28 pemilik UMKM ini menggunakan media komunikasi grassroots yang bersifat personal dan mudah diakses, terbukti efektif dalam menyampaikan edukasi perpajakan. Hasil sosialisasi menunjukkan adanya peningkatan pemahaman akan pentingnya pajak sebagai kontribusi bagi pembangunan daerah. Selain itu, terjadi perubahan persepsi negatif terhadap pajak, di mana peserta mulai memandang pajak sebagai kewajiban yang mendukung legalitas dan keberlangsungan usaha UMKM. AbstractThis socialization program aimed to increase tax awareness among MSMEs through a one-day direct socialization method in Kalurahan Mantrijeron. The activity, attended by 28 MSME owners, utilized grassroots communication media that are personal and easily accessible, proving effective in delivering tax education. The results of the socialization indicated an enhanced understanding of the importance of taxes as contributions to regional development. Furthermore, there was a shift in negative perceptions towards taxes, recognizing them as obligations supporting MSME legalities and business sustainability

Peningkatan Kesadaran Pencatatan Keuangan UMKM melalui Aplikasi BukuWarung Annisyabania, Siti; Utomo, Rochmad Bayu
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v3i2.530

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peranan penting dalam perekonomian daerah, namun masih menghadapi berbagai permasalahan dalam pencatatan keuangan. Banyak dari pelaku UMKM yang belum melakukan pencatatan secara rutin dan masih mencampurkan uang usaha dan uang pribadi, sehingga dapat menyulitkan pengelolaan dan pengembangan usaha. Kegiatan pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran pelaku UMKM terhadap pencatatan keuangan sederhana melalui sosialisasi penggunaan aplikasi BukuWarung. Kegiatan ini dilaksanakan pada bulan Oktober 2025 di Kalurahan Mantrijeron, dengan mitra UMKM yang tergabung dalam Forum Komunitas (FORKOM) UMKM. Metode yang digunakan adalah pendekatan partisipatif deskriptif melalui sosialisasi tatap muka dan praktik langsung penggunaan aplikasi. Evaluasi dilakukan dua bulan setelah kegiatan sosialisasi melalui kuesioner sederhana untuk menilai keberlanjutan penerapan pencatatan keuangan. Hasil kegiatan menunjukkan bahwa pelaku UMKM mulai memahami manfaat pencatatan keuangn serta pentingnya melakukan pemisahan uang usaha dan uang pribadi. Akan tetapi konsistensi pencatatan keuangan secara rutin masih menjadi tantangan utama. Temuan ini menunjukkan bahwa kegiatan sosialisasi dapat berperan sebagai langkah awal untuk meningkatkan literasi keuangan UMKM, namun memerlukan pendampingan lanjutan agar adopsi pencatatan keuangan digital dapat berlangsung secara berkelanjutan.

Optimalisasi Halaman Facebook Sebagai Sarana Promosi dan Peningkatan Kinerja Pemasaran UMKM di Kelompok Desa Prima Bumijo Ola, Kiki; Rochmad Bayu Utomo
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i2.5902

This community service activity aims to optimize the use of Facebook pages as a digital promotional tool for Micro, Small, and Medium Enterprises (MSMEs) in the Prima Bumijo Village Group, Jetis District, Yogyakarta. The main problem faced by MSMEs is the limited use of social media for product marketing, with most still relying on conventional promotional methods that are less effective in reaching potential consumers widely. This activity was carried out for one month, with an implementation method through three stages: observation to identify participants' needs and obstacles, implementation of socialization and training on creating and managing business Facebook pages, and evaluation to assess the increase in participant competency. The results of the activity showed an increase in participants' knowledge and skills in creating, managing, and utilizing Facebook pages for promotion. Thus, this activity successfully improved digital literacy and MSME marketing performance, and demonstrated that optimizing social media can be an effective strategy in supporting business sustainability in the digital economy era.

PENGEMBANGAN APLIKASI SIAPIK UNTUK MEMPERMUDAH PENCATATAN KEUANGAN PADA UMKM DI DESA WUKIRSARI Joy Geral Djami Raga; Rochmad Bayu Utomo
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i2.6205

Financial record management for MSMEs in Wukirsari Village still faces challenges such as manual recording, lack of accounting knowledge, and limited time. This study aims to improve MSME capabilities in systematic financial recording using the digital SIAPIK application through a participatory approach. The implementation method includes socialization, account creation and transaction recording practice, independent exercises, and joint evaluation. Results show enhanced mastery of SIAPIK application use and accurate, complete financial report preparation. The conclusion states that digital assistance and training effectively support better financial management and sustainable MSME business development in the village. Continued mentoring with strengthened digital literacy and accounting is recommended.

Co-Authors Adang, Rika Agrensia Rambu Danga Atta Kay Ahmad Shodikin, Ahmad Airawaty, Diana Aji, Tusianto Dwi Sapto Amantara, Dodi Hendra Andhika Raphael Sutedja Andi Hidayatul Fadlilah Anesti Eris Lestari Anita Kartika Sari Annisyabania, Siti Apriana Pratiwi Andini Ardiansyah, Muhammad Pipin 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 Febrina Artha Maharani 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 Muchsin Ardiansyah 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 Prasetyo, Dimas Rahman Prashanth Beleya, Prashanth Pratiwi, I Gusti Ayu Made Agung Mas Andiani Purwanti, Indra Puspitasari, Kakanita Ari Putra , Arbertus Jesnawan Putra, I Komang Trisna Eka Putri Nurmalasari Qorry Rafika Ekasari Radawati Gultom Rahayu, Ita Setyo Rakhmadanni, Redya Elfryna Rambio Hasiholan Manalu Ranti. A, Irfana 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 Vallentiasafita Tutu Sari Vera Y Sinaga, Yuliana Vita Rahayu Widyastuti, Riska Nur Yoga, I Made Sedana Yuliana Liska Savitri Zaenal Wafa Zaenal Wafa

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