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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI (JRAMB) Jurnal Riset Akuntansi Mercu Buana AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Ekonomi (JABE) MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Jurnal Ekuilnomi Journal of Economics and Business UBS JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Abdi Masyarakat Indonesia KARYA: Jurnal Pengabdian Kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Akuntansi'45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) JCOMENT (Journal of Community Empowerment) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Management and Creative Business Income Journal: Accounting, Management and Economic Research Akuntansi: Jurnal Riset Ilmu Akuntansi Ebisnis Manajemen GEMBIRA (Pengabdian Kepada Masyarakat) El-Mujtama: Jurnal Pengabdian Masyarakat Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Pengabdian Masyarakat J-CEKI
Martinus Budiantara
Universitas Mercu Buana Yogyakarta
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Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI DI BEI TAHUN 2019-2021 Ega Pazrilia; Martinus Budiantara
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.8938

Abstract

Ketepatan waktu yaitu rentang waktu atau lamanya hari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit ke publik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Badan Pengawas Pasar Modal (Bapepam). Penelitian ini bertujuan untuk mengetahui 1) Untuk menganalisis pengaruh profitabilitas terhadap ketepatan waktu penyampaian laporan keuangan di Bursa Efek Indonesia. 2) Untuk menganalisis pengaruh size perusahaan terhadap ketepatan waktu penyampaian laporan keuangan di Bursa Efek Indonesia. 3) Untuk menganalisis pengaruh reputasi kantor akuntan publik (KAP) terhadap ketepatan waktu penyampaian laporan keuangan di Bursa Efek Indonesia. 4) Untuk menganalisis pengaruh opini audit terhadap ketepatan waktu penyampaian laporan keuangan di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dan populasi dalam penelitian ini adalah Perusahaan Sektor energy 2019-2021. Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis pengujian logistik dan uji kelayakan model regresi. Berdasarkan hasil penelitian didapatkan hasil bahwa profitabilitas berpengaruh terhadap ketepatan waktu perusahaan dalam pelaporan laporan keuangan. Ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu perusahaan dalam pelaporan laporan keuangan. Reputasi KAP berpengaruh terhadap ketepatan waktu perusahaan dalam pelaporan laporan keuangan. Opini auditor tidak berpengaruh terhadap ketepatan waktu perusahaan dalam pelaporan laporan keuangan.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN BANTUL Berlian Amalia Ramadhani; Martinus Budiantara
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13256

Abstract

The investigation at SAMSAT Bantul explores the impact of tax awareness, tax knowledge, tax penalties, and service quality on motor vehicle tax compliance. The collected information was analyzed using SPSS version 21, applying multiple linear regression methods. A questionnaire was implemented as a data collection instrument and involved 155 respondents as sample subjects. The study revealed that the compliance of motor vehicle taxpayers is significantly influenced by tax knowledge and tax penalties. On the other hand, no substantial effects were observed from tax awareness and service quality on the compliance levels investigated. Keywords : Tax awareness, tax knowledge, tax penalties, service quality profitability
IMPLEMENTASI ENVIRONMENTAL AWARENESS, ENVIRONMENTAL INVOLVEMENT, ENVIRONMENTAL REPORTING, DAN ENVIRONMENTAL AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Rumah Potong Ayam Tri Susanti) Diva Naja Restiana; Martinus Budiantara
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11114

Abstract

This research aims to describe the implementation of Corporate Social Responsibility (CSR) based on Environmental Awareness, Environmental Involvement, Environmental Reporting, and Environmental Audit at the Tri Susanti Chicken Slaughterhouse (RPA). This research uses qualitative methods with a descriptive nature. The approach uses primary data sources obtained directly from observations and interviews as well as secondary data in the form of financial report documents. The results of the research conducted show that the implementation of CSR in RPA Tri Susanti has not been fully implemented, but several aspects of the implementation stage have been carried out. Environmental reporting in RPA Tri Susanti is still carried out by presenting environmental costs as expenses outside the business and reducing company profits in the Profit and Loss Report. In this research, researchers have made improvements to the financial reports related to recording CSR costs in the Tri Susanti RPA. With improvements in recording financial reports, business actors feel helped because they can be used to improve the implementation of green accounting based on Environmental Awareness, Environmental Involvement, Environmental Reporting and Environmental Audit in order to create sustainable businesses that are friendly to the environment.
PENGARUH PENGETAHUAN TENTANG QRIS, KEMUDAHAN AKSES DAN KEMANFAATAN TERHADAP MINAT PENGGUNAAN QRIS SEBAGAI ALAT TRANSAKSI KEUANGAN PADA MAHASISWA GENERASI Z PERGURUAN TINGGI DI YOGYAKARTA Cahyaningrum, Anissa; Martinus Budiantara
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17661

Abstract

The objective of this research is to explore how knowledge regarding QRIS, the ease with which it can be accessed, and users’ perceptions of its usefulness shape the interest of Generation Z university students in Yogyakarta to use QRIS for financial transactions. This investigation uses a quantitative method, gathering first-hand data through a questionnaire distributed to 100 university students belonging to Gen Z in Yogyakarta. The data were then processed using multiple linear regression techniques. The analysis indicates that familiarity with QRIS significantly boosts students' willingness to use it. Likewise, both the simplicity of access and perceived utility play crucial roles in increasing their interest. These findings underline the need to raise awareness, improve accessibility, and amplify the perceived advantages of QRIS in order to promote its broader use among today’s digital-native youth. Keywords: Knowledge, Ease of Access, Perceived Usefulness, Interest, QRIS
Co-Authors Agus Slamet Agustina Haryeni Aisyah Khallossa Angeline Aprilia Aninda Ira Mustikawati Anis Astiyah Anis Nur Kholivah Ardinitya Hangesti Utami Azfa Mutiara Ahmad Pabulo Bahy Falahannaufal Bekti Mayasari Berlian Amalia Ramadhani Cahyaningrum, Anissa Devi Kurniasti Dhea Aristy Pricylia Dhini Ramadhanty Diana Airawaty Diva Naja Restiana Diva Retafany Eriyana Ega Pazrilia Elfridus Wahyudi Elizabeth Febrica Ambarita Endang Sri Utami Fiki Rihadani Florensia Indah Kusumaningtyas Florentina Rusmawati Galih Refa Sugiarto Galih Refa Sugiarto Hamzah Gunawan Herlina Kunthi Prabawati Ika Wulandari Ilma Nurhasanati Jelly Kurnia Telaumbanua Kharisma Apriliana Putri Kinarona Ekanareswari Susilo Lutfiah Yuliana Made Surya Aditya Mariana Mariana Mariela Susana Leta Meliana Sinta Dewi Mohd Norullah Ab Razak Muhammad Khodry Rusadi Nadya Putri Ayu Darmawati Nugraeni Nugraeni Nurfadilla Nurfadilla Odilia Trisindy Beo Petrus Wahyudi Putri Nurmalasari Rambio Hasiholan Manalu Ratri Paramitalaksmi Ratri Paramitalaksmi Rika Setyaningsih Rochmad Bayu Utomo Sari, Ervita Puspita Satria Pinayungan Nugroho Putra Shintike Indriyani Lahundo Siska Merdiana SRI UTAMI Stefanus, Carlos Deo Tri Cahyani Trirahmadi Minsyahnaz Widia Rahma Warnika Wildan Ari Wiguna Winny Chrisanti Tarigan Yudas Tadius Andi Candra Yuliano Osvaldo Lado Zaenal Wafa Zainnita Julia Qhoirunnisa