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All Journal Al-Mustashfa Jurnal Kajian Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Berdaya Mandiri Dimasejati: Jurnal Pengabdian Kepada Masyarakat Jurnal Pasar Modal dan Bisnis International Journal of Business, Economics, and Social Development Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Indonesian Journal of Multidisciplinary Science Journal Of World 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 Journal of Sustainable Community Service IIJSE El-Mujtama: Jurnal Pengabdian Masyarakat Danadyaksa: Post Modern Economy Journal International Research Journal of Business Studies
Moh Yudi Mahadianto
Fakultas Ekonomi, Universitas Swadaya Gunung Jati Cirebon, Indonesia
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The Influence of Organizational Culture and Emotional Intelligence on Employee Performance at the Satpol PP of Cirebon Regency Nuraeni, Suci; Yanti, Feny Risqi; Syahroni, Bachrudin; Mahadianto, Moh Yudi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7214

Abstract

The purpose of this study was to analyze the role of organizational culture and emotional intelligence on employee performance at the Civil Service Police Unit of Cirebon Regency. Quantitative research with a survey approach and regression analysis. The method used in this study was a survey with a quantitative approach. Data were obtained from 159 employees of the Cirebon Regency Civil Service Police Unit through randomly selected questionnaires. With hypothesis testing using multiple linear regression analysis. The results showed that the influence of organizational culture has a positive and significantly greater influence on employee performance compared to emotional intelligence. Explain your limitations here. Organizations, especially Civil Service Police Units, need to improve and pay attention to organizational culture and employee emotional intelligence to improve performance. Training and development programs that focus on both aspects can be implemented. The information provided in this study is about the influence of organizational culture and emotional intelligence on employee performance in the public sector, especially Civil Service Police Units. It is hoped that this study can be a reference for further research with different variables and contexts.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Komara, Acep; Mahadianto, Moh. Yudi; Yulianto, Agung; Hadiyati, Siti Nur; Fatimah, Siska Ernawati; Srisuk, Prattana; Astillero, Marlon Rael
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
The Effectiveness of Article 21 Corporate Income Tax Revenues Using Progressive Calculation Based on the Average Effective Rate (AER) in 2023–2024 Muhammad Rufi; Mustofa Ahmad Yunus; Moh. Yudi Mahadianto; Asep Basuki
Journal of World Science Vol. 4 No. 8 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i8.1471

Abstract

Taxes serve as the primary source of state revenue and play a strategic role in financing national development and public services. This study aims to evaluate the effectiveness of income tax (PPh) Article 21 collection by corporate taxpayers, particularly following the implementation of the Average Effective Tax Rate (TER) policy in 2024. The policy was introduced to simplify the previously applied progressive tax structure, with the expectation of improving administrative efficiency and taxpayer compliance. Employing a descriptive qualitative approach, data were collected through interviews, observations, and documentation at the Cirebon Satu Primary Tax Office (KPP Pratama Cirebon Satu). The results reveal that the introduction of TER has not yet led to an increase in tax revenue. On the contrary, there was a significant decline of over 33% in PPh Article 21 receipts during the first year of implementation. This decrease is attributed to limited understanding among corporate taxpayers regarding the new TER scheme, insufficient technical outreach, and systemic difficulties in adjusting payroll calculations.
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.
Financial Performance Measurement of Manufacturing Companies in Indonesia and Malaysia Mahadianto, Moh. Yudi; Aprianto, Nur; Budiman, Rafi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7599

Abstract

This research aims to examine and compare the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia from 2021 to 2023, using the Economic Value Added (EVA) and Financial Value Added (FVA) methodologies. This study adopts a descriptive approach, with samples selected through purposive sampling comprising 22 companies from the IDX and 19 companies from Bursa Malaysia within the specified period. The findings of this study serve as a reference for companies and investors in evaluating financial performance through the EVA and FVA approaches. Additionally, the results contribute both theoretically and practically to a deeper understanding of value-added-based performance measurement in the two countries. The study also offers recommendations for enhancing financial management practices and guides potential investors in the manufacturing sector on both exchanges.
Optimizing Value-Added Tax Revenue Through Synergy of Self-Assessment System, Restitution, and Number of Taxable Entrepreneurs Maulida, Melia Nur; Alifah, Nurul; Mahadianto, Moh Yudi; Basuki, Asep
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7858

Abstract

This study investigates the effect of the self-assessment system, VAT restitution, and the number of taxable entrepreneurs (PKP) on Value Added Tax (VAT) revenue at the Cirebon One Primary Tax Service Office. Using a quantitative approach and 49 secondary data samples obtained from December 2020 to December 2024, the research applies multiple linear regression analysis to assess the relationships among these variables. The findings suggest that the self-assessment system contributes significantly to increasing VAT revenue. Allowing taxpayers to independently calculate, pay, and report their taxes appears to improve compliance and enhance state revenue collection. In contrast, VAT restitution shows a significant negative effect on revenue, indicating that larger refunds are associated with reduced funds entering the state treasury. Meanwhile, the number of registered taxable entrepreneurs does not significantly impact VAT revenue. This result may reflect ongoing challenges such as low compliance among businesses, reliance on tax consultants to minimize obligations, and limited understanding of tax responsibilities. The study highlights the importance of supporting effective self-assessment mechanisms and evaluating refund policies to balance fairness and fiscal sustainability.
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): Jurnal Ekonomi, Teknologi dan Bisnis
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): Jurnal Ekonomi, Teknologi dan Bisnis
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.
Co-Authors Abu Bakar, Hatinah Acep Komara Agung Yulianto Agustin, Sefhia Al Qaushar, Mukhamad Ravi Razabi Alifah, Nurul Amelia Ramadhani , Ratu Rossa Andika Linggar Hardika Andrianto, Galih Apri Dwi Astuti Aprianto, Nur Aprillia Wulan Da Fasha Arinal Muna Aripin, Rifky Akbar Asep Basuki Astillero, Marlon Rael Astri Harfiandita Aulia, Lingga Afrilla Azahra, Fatima Azhaar Kamilia Azizah, Dini Ayu Nur Bachrudin Syahroni Basuki, Asep Budiman, Rafi Dea Dwi Pratiwi Dedi Muhammad Siddiq Dini Ayu Nur Azizah Edy Hartono Enceng Yana Etika Karimatul Fuziani Fariani Siregar , Nelia Fariani, Nelia Fasha, Aprillia Wulan Da Fatihah, Salsabila Rizqy Fauziah, Ana Putri Febrian, Vickry Febriyani, Diana Fitiriyanti, Putri Ayu Delia Galant, Narwastu Vivaldi Handoyo, Vonny Apriliani Hannah Faulia Havik Martoyo Hidayat, Firman Himawan, Michelle Zefanya Indah Permatasari Janah, Nada Nur Jannah, Wildaniyahtul Kamilia , Azhaar Karimatul Fuziani , Etika Ken Sudarti Lesmana, Fernando Yoga Lingga Afrilla Aulia Lutfiyanah, Pepi Mada Purwanto Wahyu Nugroho Mamat, Mazlina Mardi Mardi Mardi Mardi Mardi Mardi Maulady, Parah Maulida, Melia Nur Melita, Nia Muhammad Rufi Munandar, Irwansyah Mustofa Ahmad Yunus Nelia Fariani Siregar Niken Anindita Murti Nita, Kiki Novi Purnama Dewi Nuraeni, Suci Nurazizah, Dian Nurfadhilah, Sarah Naflah Nurfadilah, Gia Nurhidayati Nurhidayati Paulus Sugianto Yusuf Pradita, Ranti Pratama, Wahyudi Pratiwi, Dea Dwi Putri Amalia Putri, Sarifhatul Aini Yuliyus Radiyansyah, Riki 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 Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Subagja, Muhammad Rafli Supriyanto Illyas Syafdinal Syafdinal Syahroni, Bachrudin Tasyana Tika Septiani Utami, Syita Dwi W.N, Mada Purwanto Wahyu Nugroho, Mada Purwanto Wahyudi Pratama Widodo, Widodo Wijaya, Steven Natanael Yanti, Feny Risqi Yudistira, Elip Zahrazova, Bilqis Saffana