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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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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.
Transparency, Algorithmic Fairness, and Employee Performance in AI-Based HR: The Moderating Role of Trust in Management Irvan, Muhammad; Syahroni, Bachrudin; Mahadianto, Moh. Yudi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.729

Abstract

This study examines how perceived transparency and algorithmic fairness in AI-based human resource (HR) practices relate to employee performance, and whether trust in management moderates these relationships. Data were collected through a quantitative cross-sectional survey of 152 employees from Indonesian service organizations using AI-enabled tools in HR decision processes, and analyzed using partial least squares structural equation modeling (PLS-SEM) with bootstrapping. The results show that perceived algorithmic fairness and trust in management have positive and significant relationships with employee performance, whereas perceived transparency does not have a significant direct effect. Trust in management also strengthens the positive relationship between perceived algorithmic fairness and employee performance, but does not significantly moderate the relationship between perceived transparency and employee performance. These findings suggest that organizations seeking performance benefits from AI-based HR should prioritize fairness governance and trust-building managerial practices, while designing transparency as meaningful, employee-relevant explanations rather than merely technical disclosure.
The Influence of Work-Life Balance and Organizational Support on Organizational Citizenship Behavior: Moderated by Burnout Arafat, Faisal Putra; Syahroni, Bachrudin; Mahadianto, Moh. Yudi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.732

Abstract

This study examines the effects of work-life balance (WLB) and perceived organizational support (POS) on organizational citizenship behavior (OCB), with burnout as a moderating variable. Using a quantitative cross-sectional design, data were collected through a questionnaire survey of 150 service-sector employees in Jakarta, Bekasi, and Tangerang and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that WLB and POS have significant positive effects on OCB, whereas burnout has a significant negative effect. Burnout also significantly weakens the positive effects of WLB and POS on OCB, indicating that employees are less likely to engage in extra-role behavior when they experience higher levels of exhaustion. The model demonstrates strong explanatory power (R² = 0.842). These findings suggest that organizations should strengthen work-life balance practices, enhance organizational support, and implement structured burnout prevention strategies to sustain employees’ extra-role behavior.
Asset allocation and strategic role of Danantara Indonesia sovereign wealth fund Yanti, Rosmi; Mahadianto, Moh Yudi; Shafana, Nurul Fikri Rahmah
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 15 No 1 (2026): April 2026
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v15i1.778

Abstract

This article takes a look at what makes a sovereign wealth fund successful, with a focus on where the recently established Daya Anagata Nusantara in Indonesia fits into the bigger picture of international and ASEAN investment frameworks. This study employs a quantitative methodology, examining a statistical sample of 25 observations extracted from the annual reports of five prominent sovereign wealth funds: Norway's GPFG, the Abu Dhabi Investment Authority, Singapore's GIC, China Investment Corporation, and Malaysia's Khazanah Nasional, from 2020 to 2024. Danantara is studied using a SWOT framework, descriptive statistics, correlation analysis, and principal component analysis. However real estate and renewable energy may demonstrate restricted or maybe negative short-term effects, The data indicate that market value and stock allocations are the primary factors influencing the long-term success of sovereign wealth funds. A comparative analysis reveals significant differences in transparency and governance, with Norway's GPFG serving as a benchmark worldwide. The implications indicate that Danantara ought to focus on equitable growth, create strong governance frameworks, and strategically align itself as a digitally-focused sovereign wealth fund to improve investment diplomacy within ASEAN.
Scarcity And Free Shipping Effects on Impulse Buying of Skintific Skincare Consumers in Cirebon Isma Nadiyah; Muhammad Santoso; Moh Yudi Mahadianto
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 9 No 3 (2026): May 2026
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v9i3.3543

Abstract

Purpose: The focal point of this scholarly inquiry is to empirically investigate the specific impact of scarcity marketing tactics and free shipping incentives on the impulse purchasing patterns of consumers. The study is contextually situated within the Shopee e-commerce ecosystem, specifically targeting the demographic of Skintific skincare product consumers located in the Cirebon region. Design/methodology/approach: From a methodological perspective, the research adopts a quantitative associative design to delineate the causal relationships between the proposed variables. Data acquisition was executed through the distribution of structured questionnaires to a purposive sample of 158 respondents who had previously engaged with Skintific products on Shopee and were exposed to the relevant promotional stimuli. The subsequent data processing and hypothesis testing were conducted utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM), facilitated by the SmartPLS 4.1.1.6 computational software. Findings: Statistical analysis reveals that scarcity functions as a robust determinant of impulse buying behavior, confirmed by a path coefficient of 0.370, a t-statistic of 4.624 (>1.96), and a significance level of 0.000 (<0.05). In a parallel manner, free shipping promotions exert a positive and statistically significant influence on impulsive purchasing decisions, evidenced by a path coefficient of 0.167, a t-statistic of 2.369 (>1.96), and a p-value of 0.018 (<0.05). Collectively, the integration of scarcity and free shipping predictors elucidates 18.9% of the total variance in impulse buying behavior, as reflected by an R-Square value of 0.189. Research limitations/implications: The scope of this study is delimited to Skintific consumers within the Cirebon region and relies exclusively on two independent predictors. To augment the comprehensiveness and generalizability of future inquiry, it is recommended that subsequent research expand the conceptual framework to include additional variables, such as positive emotions, Fear of Missing Out (FoMO), and social media influence. Practical implications: From a practical perspective, these findings offer critical insights for e-commerce platforms and business practitioners in the formulation of digital marketing strategies. The study particularly underscores the strategic value of optimizing scarcity techniques, advocating for their deployment in an ethical and transparent manner to effectively stimulate consumer engagement. Paper type: Research paper
EFFECT OF THE APPLICATION OF ARTIFICIAL INTELLIGENCE (AI) AND AUDITOR COMPETENCIES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN WEST JAVA Iendy Cinta Maharani; Moh Yudi Mahadianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of the implementation of Artificial Intelligence (AI) and auditor competencies on audit quality at Public Accounting Firms (PAFs) in West Java. This study employs a quantitative approach using primary data collected via a questionnaire measured on a 1–5 Likert scale. The population of this study consists of auditors working at Public Accounting Firms in West Java. The sample was determined using non-probability purposive sampling, resulting in 128 auditor respondents. Data analysis was conducted using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results indicate that the implementation of Artificial Intelligence (AI) has a positive and significant effect on audit quality. Furthermore, auditor competence also has a positive and significant influence on audit quality. These findings suggest that the integration of AI technology, supported by adequate auditor competence, can improve audit quality at Public Accounting Firms
PENGARUH NET PROFIT MARGIN, DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP RETURN SAHAM Moh Yudi Mahadianto; Siti Nur Hadiyati; Astri Harfiandita
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol. 5 No. 2 (2020)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v5i2.7404

Abstract

AbstractThe study aims to examine the effect of Net Profit Margin, Debt to Equity Ratio and Earning Per Share on stock returns in consumer goods industry sector companies listed in Indonesia Stock Exchange (IDX) period 2014-2018. The type of research used is basic research using quantitative methods. The population in this study consumer goods industry sector companies amounted to 51 companies listed in Indonesia Stock Exchange (IDX). The sampling selection used purposive sampling technique, the sample are 115 samples. Statistical methods this study used to descriptive statistical analysis, the classic assumption in the from of normality test, multicolinearity test, heteroscedaticity test and autocorrelation test, multiple regression analysis, coefficient of determination test (R2) and hypothesis testing conducted with t (partial). The result of this study indicate that EPS has an effect on stock returns, while NPM and DER do not effect stock returns on the consumption sector companies listed in Indonesia Stock Exchange (IDX) period 2014-2018
The Impact of Carbon Emission Disclosure and Tax Incentives on Firm Value: Evidence from Energy Sector Companies Listed on the Indonesia Stock Exchange (2022-2024) Ilham Tri Jaya Kusuma; Moh Yudi Mahadianto; Asep Basuki
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 8 No. 1 (2026): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v8i1.330

Abstract

This study examines the effect of carbon emission disclosure and tax incentives on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Amid increasing global pressure for sustainable business practices and climate change mitigation, companies are encouraged to enhance environmental transparency and optimize fiscal policies to improve their market performance. This research adopts a quantitative approach with an explanatory design. The sample consists of 39 energy sector companies, resulting in 117 observations selected through purposive sampling. Secondary data were obtained from annual reports, sustainability reports, and financial statements. Carbon emission disclosure was measured using the Carbon Emission Disclosure Checklist, tax incentives were proxied by tax benefits relative to total assets, and firm value was measured using Tobin’s Q. The data were analyzed using multiple linear regression. The results indicate that carbon emission disclosure has a positive and significant effect on firm value, tax incentives also have a positive and significant effect on firm value, and both variables simultaneously influence firm value. These findings suggest that environmental transparency and effective utilization of tax incentives are positively perceived by investors as signals of corporate commitment to sustainability and financial efficiency. This study contributes to the literature on sustainability accounting, taxation, and corporate finance, and provides practical insights for companies, investors, and policymakers in promoting sustainable business practices to enhance firm value.
Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements Dian Nurazizah; Fatima Azahra; Wildaniyahtul Jannah; Moh. Yudi Mahadianto; Nelia Fariani
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 Narwastu Vivaldi Galant; Michelle Zefanya Himawan; Putri Ayu Delia Fitiriyanti; Moh Yudi Mahadianto
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 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