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All Journal Al-Mustashfa Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Berdaya Mandiri Dimasejati: Jurnal Pengabdian Kepada Masyarakat Jurnal Pasar Modal dan Bisnis Jurnal Ekonomi Indonesia International Journal of Business, Economics, and Social Development International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) BIP'S : Jurnal Bisnis Perspektif Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) Journal of Accounting and Digital Finance Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Indonesian Journal Economic Review (IJER) Journal of Sustainable Community Service Influence: International Journal of Science Review IIJSE El-Mujtama: Jurnal Pengabdian Masyarakat Danadyaksa: Post Modern Economy Journal International Research Journal of Business Studies Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah
Moh Yudi Mahadianto
Fakultas Ekonomi, Universitas Swadaya Gunung Jati Cirebon, Indonesia
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The Effect of Financial Targets and Audit Committee on Fraudulent Financial Reporting at PT. Pertamina Nurfadilah, Gia; Mahadianto, Moh. Yudi
Danadyaksa: Post Modern Economy Journal Vol. 3 No. 1 (2025): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v3i1.182

Abstract

This study investigates the influence of financial targets and the audit committee's structure on the likelihood of fraudulent financial reporting, using PT Pertamina (Persero), a major Indonesian state-owned enterprise (SOE), as a case study. Drawing on agency theory and public sector governance perspectives, the research employs a descriptive case analysis supported by limited quantitative data from 2019 to 2023. Fraudulent reporting is proxied using the Beneish M-Score, while financial targets are measured via return on assets (ROA), and audit committee performance is proxied by committee size. Despite regression tests suggesting a positive relationship between financial targets and fraud indicators, the reliability of statistical findings is constrained by the minimal data points and static variance in the dependent variable. The audit committee's role was found to be statistically insignificant, which calls into question the current composition and oversight function within SOEs. This study recommends revising fraud detection models for public enterprises and strengthening governance mechanisms, particularly by enhancing the competence, independence, and regulatory supervision of audit committees. Future research should broaden the scope by incorporating multiple SOEs, employing richer governance indicators, and utilizing mixed-methods designs to yield more valid and generalizable insights.
Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements Nurazizah, Dian; Azahra, Fatima; Jannah, Wildaniyahtul; Mahadianto, Moh. Yudi; Fariani, Nelia
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.100

Abstract

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.
Tax Regulations On Cryptocurrency Transactions In Indonesia Galant, Narwastu Vivaldi; Himawan, Michelle Zefanya; Fitiriyanti, Putri Ayu Delia; Mahadianto, Moh Yudi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.113

Abstract

This study explores the evolving landscape of cryptocurrency taxation in Indonesia, focusing on regulatory developments and challenges. Tracing the trajectory from the introduction of Bitcoin in 2009 to the establishment of a formal crypto exchange in 2023, this research emphasizes the government's commitment to regulate and facilitate crypto asset trading. Despite this progress, challenges such as regulatory uncertainties, security concerns, necessitating a profound understanding of cryptocurrency dynamics to navigate the global financial landscape. This research focuses on exploring Indonesia's regulatory response, particularly in taxation, employing a qualitative descriptive methodology that integrates primary data from legal frameworks and secondary data through literature reviews, document analyses, and interviews with cryptocurrency traders and tax officials. This study contributes not only to academic discourse but also provides insights for fostering the growth of the cryptocurrency ecosystem while managing potential tax-related risks.
Analysis of Financial Ratios and ESG on Stock Returns with Firm Value as a Moderating Variable Agustin, Sefhia; Febriyani, Diana; Mahadianto, Moh Yudi
International Journal of Business, Economics, and Social Development Vol. 6 No. 4 (2025): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i4.1034

Abstract

The purpose of this research is to examine the relationship between financial ratios, environmental, social, and governance (ESG) factors, and the stock returns of 2020–2023 IDX ESG Leaders businesses, controlling for company valuation. We use a quantitative descriptive approach with a 26-company purposive sample. Using SPSS, we ran multiple linear regressions on the secondary data. In order to ensure that the findings are still valid, we eliminated one outlier. Stock returns are unaffected by ESG Disclosure, ROA, or DER, but are significantly impacted negatively by Current Ratio (CR). According to the moderation test, the impact of ROA on stock returns can only be mitigated by considering corporate value. Therefore, a high level of profitability backed by a solid firm value may make investors more interested. The research here is time-bound, and it relies on secondary ESG data. It would be wise to include more variables and data in the future. Investors and management may use these results as a benchmark for evaluating stock performance and highlighting the need of increasing business transparency and value.
How Procedural and Informational Justice Moderated by Organizational Collectivism Predict Employee Organizational Commitment Mahadianto, Moh Yudi; Muhammad Siddiq, Dedi; Mamat, Mazlina; Abu Bakar, Hatinah; Edy Hartono
International Research Journal of Business Studies Vol. 18 No. 2 (2025): August - November 2025
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.18.2.159-173

Abstract

This study tested the perceived procedural and informational justices in predicting commitment among employees at rural banking sector. The paper assumes that the direct link of perceived procedural and informational justices with organizational commitment is moderated by organizational collectivism. For this end, the study used a survey method and analyses using Partial Least Squares 3 (PLS- SEM) from 284 Indonesian rural bank employees in Indonesia. The results suggest the following. First, procedural, and informational justice are two predictors of employee commitment to organizations. Second,  organizational collectivism significantly moderates the relationship between procedural justice and employee commitment, but failed to moderate the relationship between informational justice and employee commitment. This study is the first one to examine the moderating effect of organizational collectivism on the relationship between procedural and informational justice with employee commitment.
Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District Mahadianto, Moh Yudi; Utami, Syita Dwi; Komara, Acep; Septiani, Tika
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p222-231

Abstract

This study aims to determine the effect of taxpayer knowledge, income level, and service quality on motor vehicle taxpayer compliance registered at the SAMSAT Office of Kuningan Regency. This study used primary data, namely a questionnaire distributed to 100 motor vehicle taxpayers. The sampling technique used is convenience sampling. The data analysis methods used in this study are descriptive analysis tests, data quality tests, multiple linear regression analysis, and classical assumption tests. This study's results significantly influence Taxpayer Knowledge of Motor Vehicle Taxpayer Compliance. Meanwhile, the Income and Quality of Service level does not affect the Compliance of Motor Vehicle Taxpayers.
The Digitalisasi dan Legalitas Usaha terhadap Penjualan Produk di Desa Cisantana Mahadianto, Moh Yudi; Yana, Enceng; Aripin, Rifky Akbar; Munandar, Irwansyah; Maulady, Parah
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 1 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i1.6079

Abstract

Digitalization of marketing in Micro, Small and Medium Enterprises (MSMEs) is one of the important factors in marketing in the digital era. But in fact, many MSME business actors still do not have insight or understanding regarding digitalization marketing for their product marketing media. This problem is still a study of the problems of MSME business actors in Cisantana village, which results in the scope of marketing of MSME products in this village being very narrow. In addition, the lack of understanding regarding the importance of business legality for MSMEs is also still a major problem for MSMEs in developing their businesses. This can be overcome by socialization and training to provide understanding to business actors regarding the importance of marketing digitalization and business legality. With this activity, it is hoped that MSME business actors can be more productive in developing their businesses, especially in the field of product marketing and MSME actors can be more aware of the importance of business actors completing their business legality. The output of this service activity is that MSMEs are more developed by following the times, namely marketing through digital marketing and having complete licensing.
Penggunaan Digital Marketing melalui Kegiatan Lelang Guna Meningkatkan Penjualan UMKM di Kelurahan Sukapura Mahadianto, Moh. Yudi; Maulina, Rima; Yudistira, Elip; Lutfiyanah, Pepi
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 2 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i2.6506

Abstract

MSMEs (Micro, Small and Medium Enterprises) have a very important role in the Indonesian economy, contributing 60% of GDP and absorbing 97% of the workforce. However, many MSMEs in Kelurahan Sukapura face challenges in digitally marketing their products, resulting in low sales. This research aims to improve the knowledge and skills of MSME players in digital marketing through online auction activities. Using a qualitative approach, this research involved MSME players who utilize social media such as Facebook, Instagram, and WhatsApp to expand their marketing networks. The one-month training provided an understanding of the importance of digital marketing and how to conduct online auctions. This training is expected to improve product design and photo skills, as well as expand market reach. The results of the socialization activities show that more than 60% of Indonesia's population has made purchases through e-commerce platforms, which signifies great potential for MSMEs to utilize online auction platforms to increase the visibility of their products. Through this research, it is hoped that MSME players in Sukapura Village can overcome the marketing problems they face and increase the purchasing power of the community for their products. The success of this program confirms the importance of education and training in developing the economic potential of communities in the digital era.
Analysis of company value: Moderating good corporate governance and corporate social responsibility Handoyo, Vonny Apriliani; Mahadianto, Moh. Yudi
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 10 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i10.912

Abstract

Financial performance as a basic aspect of a company's valuation can affect operational performance. This can be seen based on investor responses through stock price volatility. However, apart from healthy financial performance, investors' considerations in providing their funding can come from non-financial aspects, such as the implementation of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) practices as high standards for companies in paying attention to transparency, accountability, and stakeholder involvement in decision-making. The research aims to determine the linkage of the influence of financial performance on value through good corporate governance and corporate social responsibility as moderation. This collection uses a quantitative method by taking samples through purposive sampling. The object of this research is a company listed on IDX ENERGI from the IDX in 2020-2022. The data analysis technique used Regression Data Panel with Eviews 12. Based on the results of policy research, financial performance has a significant effect on the company's value. The Good Corporate Governance (GCG) variable cannot moderate the influence of financial performance on the company's value. The moderation variable Corporate Social Responsibility moderates the influence of financial performance on company value. Corporate Social Responsibility (CSR) effectively contributes to strengthening the improvement of financial performance against the company's value. The implementation of effective CSR practices can yield long-term benefits, including reduced legal risks, improved corporate reputation, and improved operational performance.
The Effect of The Implementation of E-Filling, E-Billing And Tax Sanctions On The Compliance Of Individual Taxpayers at KPP Pratama Cirebon Dua Mahadianto , Moh. Yudi; Kamilia , Azhaar; Amelia Ramadhani , Ratu Rossa; Karimatul Fuziani , Etika; Fariani Siregar , Nelia
Journal Research of Social Science, Economics, and Management Vol. 3 No. 12 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i12.683

Abstract

This study aims to examine the influence of the e-filling, e-billing, and tax sanctions systems on the compliance of individual taxpayers. The population in this study is individual taxpayers at KPP Pratam Cirebon Dua. Sampling was carried out using the purposive sampling method. So that the number of samples obtained was 100 respondents. The data analysis technique uses multiple linear analysis with the help of the SPSS 26 program. Before conducting the hypothesis test, a data quality test was carried out which included a validity test and a reliability test, a classical assumption which included a data normality test, a multicollinearity test and a hysteroskedasticity test, then a hypothesis test was carried out through the R2 test, F test and t test. The results of the study show that the implementation of the e-filling system has no effect on taxpayer compliance, while the implementation of the e-billing system and tax sanctions have a positive effect on taxpayer compliance.
Co-Authors Abu Bakar, Hatinah Acep Komara Agung Yulianto Agustin, Sefhia Al Qaushar, Mukhamad Ravi Razabi Amelia Ramadhani , Ratu Rossa Ana Putri Fauziah Andika Linggar Hardika Andrianto, Galih Apri Dwi Astuti Aprillia Wulan Da Fasha Arafat, Faisal Putra Arinal Muna Aripin, Rifky Akbar Asep Basuki Astillero, Marlon Rael Astri Harfiandita Astri Wahyu Ningsih Aulia, Lingga Afrilla Azahra, Fatima Azhaar Kamilia Azizah, Dini Ayu Nur Bachrudin Syahroni Bachrudin Syahroni Davind Ervian Rafiandra Dea Dwi Pratiwi Dedi Muhammad Siddiq Dian Nurazizah Dini Ayu Nur Azizah Edy Hartono Enceng Yana Etika Karimatul Fuziani Fariani Siregar , Nelia Fariani, Nelia Fasha, Aprillia Wulan Da Fatihah, Salsabila Rizqy Fatima Azahra Febrian, Vickry Febriyani, Diana Feny Risqi Yanti Fitiriyanti, Putri Ayu Delia Galant, Narwastu Vivaldi Handoyo, Vonny Apriliani Hannah Faulia Havik Martoyo Hidayat, Firman Himawan, Michelle Zefanya Iendy Cinta Maharani Ilham Tri Jaya Kusuma Indah Permatasari Intan Nia Selvia Isma Nadiyah Janah, Nada Nur Jannah, Wildaniyahtul Kamilia , Azhaar Karimatul Fuziani , Etika Ken Sudarti Lesmana, Fernando Yoga Lingga Afrilla Aulia Lutfiyanah, Pepi Mada Purwanto W.N Mada Purwanto Wahyu Nugroho Mamat, Mazlina Mardi Mardi Mardi Mardi Mardi Mardi Maulady, Parah Melia Nur Maulida Melita, Nia Michelle Zefanya Himawan Muhammad Irvan Muhammad Santoso Munandar, Irwansyah Narwastu Vivaldi Galant Nelia Fariani Nelia Fariani Siregar Niken Anindita Murti Nita, Kiki Novi Purnama Dewi Nur Aini Meiliza Fadilah Nur Aprianto Nurazizah, Dian Nurfadhilah, Sarah Naflah Nurfadilah, Gia Nurhidayati Nurhidayati Nurul Alifah Paulus Sugianto Yusuf Pradita, Ranti Pratama, Wahyudi Pratiwi, Dea Dwi Putri Amalia Putri Ayu Delia Fitiriyanti Putri, Sarifhatul Aini Yuliyus Radiyansyah, Riki Rafi Budiman Rahma, Indah Athifa Ramlah Puji Astuti Ramlah Puji Astuti Ratu Rossa Amelia Ramadhani Rima Maulina Rini Susiani Rissa Nur Aisy Ro’atinah Ro’atinah rohayati rohayati Ryana Noer Kholiazmi Safitri, Auliya Shafana, Nurul Fikri Rahmah Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Subagja, Muhammad Rafli Suci Nuraeni Supriyanto Illyas Syafdinal Syafdinal Syahara Magfirotul Aulia Syahroni, Bachrudin Tasyana Tika Septiani Utami, Syita Dwi Wahyu Nugroho, Mada Purwanto Wahyudi Pratama Widodo, Widodo Wijaya, Steven Natanael Wildaniyahtul Jannah Yanti, Rosmi Yudistira, Elip Zahrazova, Bilqis Saffana