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Martinus Budiantara

Universitas Mercu Buana Yogyakarta

Author-ID : 2646592

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pendampingan Pembuatan Pembukuan Sederhana Pada UMKM Di Desa Sumbersari Kecamatan Moyudan Kabupaten Sleman Diva Retafany Eriyana; Martinus Budiantara
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i3.2388

Bookkeeping is an important aspect of business progress. In business activities, it is important to have bookkeeping to know business developments so that it can be used as evaluation material. This simple bookkeeping assistance activity was carried out for 2 MSMEs in Sumbersari Village, Moyudan District, Sleman Regency. In running their businesses, Micro, Small and Medium Enterprises (MSMEs) often find it difficult to carry out simple bookkeeping and many even do not do bookkeeping. Business people assume that if their income is sufficient to meet their daily needs, their business is profitable. The aim of the simple bookkeeping assistance provided to 2 business actors is to provide an understanding of the importance of simple bookkeeping and the ability to make simple bookkeeping so that financial bookkeeping is clearer. By having financial bookkeeping in business, business actors can find out profits or losses in the business they are running. In this activity, business actors are explained about the meaning and importance of simple bookkeeping and assistance is provided in making simple bookkeeping.

Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Ratri Paramitalaksmi; Martinus Budiantara
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.

Pengaruh Pemahaman Akuntansi, Digitalisasi UMKM dan Inklusi Keuangan Terhadap Kualitas Laporan Keuangan dengan Efikasi Diri Sebagai Variabel Mediasi Martinus Budiantara; Hwihanus Hwihanus
Jurnal Perilaku dan Strategi Bisnis Vol. 12 No. 2 (2024): Agustus
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v12i2.3936

The purpose of this study is to find: (1) The Influence of Accounting Understanding and Financial Inclusion Partially on the Quality of Financial Statements. (2) the effect of Accounting Understanding on the quality of MSME financial statements mediated by self-efficacy. (3) the effect of MSME digitization on the quality of MSME financial reports mediated by self-efficacy. (4) the effect of MSME financial inclusion on the quality of MSME financial statements mediated by self-efficacy. The methodology used in this study is quantitative. The research sample is 103 MSME entrepreneurs in Sleman, Special Region of Yogyakarta. The data was processed using the SmartPLS method The results of the study showed that Accounting Understanding had no effect on the Quality of MSME Financial Statements, MSME Financial Inclusion had a significant effect on the Quality of MSME Financial Statements in Sleman. Self-efficacy is not able to mediate the relationship between Accounting Understanding and Financial Inclusion on the Quality of Financial Statements, but it cannot mediate the relationship between MSME Digitalization and Financial Report Quality.

Evaluasi Praktik Pembukuan Sederhana pada UMKM Tradisional: Studi Komparatif UMKM Nasi padang dan Warung Madura Liza Lofia Sandra; Martinus Budiantara
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2026): Mei : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v3i2.3218

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Pengaruh Literasi Keuangan, Kemudahan, dan Kepercayaan Pada Aplikasi Terhadap Keputusan Mahasiswa Berinvestasi dalam Penerapan Aplikasi Profit Anywhere Made Surya Aditya; Martinus Budiantara
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5541

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, kemudahan, dan kepercayaan pada aplikasi terhadap keputusan investasi mahasiswa yang menggunakan aplikasi Profit Anywhere. Dengan menggunakan tiga hipotesis utama, hasil penelitian ini menunjukkan bahwa literasi keuangan tidak memiliki pengaruh signifikan terhadap keputusan investasi mahasiswa pada aplikasi Profit Anywhere. Sebaliknya, kemudahan aplikasi terbukti berpengaruh signifikan dalam mempengaruhi keputusan investasi mahasiswa. Namun, kepercayaan pada aplikasi juga tidak menunjukkan pengaruh signifikan terhadap keputusan investasi. Temuan ini memberikan wawasan mengenai faktor-faktor yang mempengaruhi keputusan investasi mahasiswa dalam menggunakan aplikasi investasi berbasis digital.

PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM DAWET IRENG DELIMA DAN DELIMA SNACK Olivia Riska Ramadhani; Martinus Budiantara
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2355

This community service activity aims to improve the financial management capabilities of MSMEs actors through the implementation of simple financial statement preparation. The background of this activity is based on the low awareness of business owners regarding the importance of recording every transaction, resulting in the lack of specific financial information. The program was conducted at Dawet Ireng Delima MSMEs and Delima Snack MSMEs. The method began with interviews to identify existing financial management practices, followed by assistance in preparing simple financial statements, and evaluation to assess the implementation results. The results indicate an improvement in the understanding and skills of MSMEs actors in recording financial transactions in a structured manner, enabling clearer information on income and expenses. These findings show that systematic assistance in preparing simple financial statements can sustainably enhance MSMEs’ financial management capabilities.

ANALISIS PENERAPAN QRIS PADA UMKM KONTER BRIJO CELL DAN SEBLAK LUSEYKA HOUSE Asya Adinda Prianitha; Martinus Budiantara
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2402

The study aims to identify the implementation of the Quick Response Code Indonesian Standard (QRIS) in supporting transaction activities and financial record-keeping at Konter Brijo Cell and Seblak Luseyka House MSMEs. The study applied a descriptive qualitative method with data collected through observation, interviews, and documentation. The findings indicate that the use of QRIS provides convenience and improves transaction efficiency because payment can be carried out more quickly and practically through cashless methods. Furthermore, QRIS assist business owners in monitoring transactions through automatically stored digital transaction data. However, the implementation of QRIS has not been fully optimized since financial records are still managed manually and have not yet been integrated into digital systems. Several obstacles were also identified, including limited technological understanding and unstable internet connectivity that affects transaction processes.

PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2021-2023 Cindy Oktavian Indah Rahmadhani; Martinus Budiantara
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.v9i3.6571

Penelitian ini bertujuan dalam mengetahui apakah good corporate governance bisa memoderasi pengaruh green accounting dan carbon emission disclosure terhadap nilai perusahaan. Metode yang diterapkan dalam studi ini yaitu kuantitatif melalui penerapan data sekunder yang diambil dari sumber resmi pada situs BEI dan situs perusahaan terkait. Populasi dalam penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di BEI selama periode 2021-2023. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sampel pada penelitian ini berjumlah 14 dengan total unit analisis 42 sampel. Analisis data penelitian menggunakan SPSS versi 21. Temuan studi mengungkapkan bahwa green accounting berpengaruh negatif signifikan terhadap nilai perusahaan, carbon emission disclosure tidak berpengaruh signifikan terhadap nilai perusahaan, good corporate governance bisa memoderasi pengaruh green accounting terhadap nilai perusahaan, sedangkan good corporate governance tidak bisa memoderasi pengaruh carbon emission disclosure terhadap nilai perusahaan.

PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MEDIASI Nurul Hidayatussholikhah; Martinus Budiantara
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.v9i3.6596

Studi berikut bermaksud menganalisis peran kinerja lingkungan sebagai variabel mediator diantara keputusan investasi serta keputusan pendanaan pada nilai perusahaan di sektor basic materials yang terdaftar di BEI. Penelitian menerapkan metode kuantitatif dengan teknik purposive sampling, menghasilkan 54 perusahaan sebagai sampel penelitian. Analisis data dilaksanakan menerapkan Partial Least Square (PLS) dengan software SmartPLS 4.1.1.2. Temuan penelitian mengindikasi bahwasanya: Keputusan investasi serta pendanaan berdampak positif serta signifikan pada nilai perusahaan, Kinerja lingkungan: Dipengaruhi positif namun tidak signifikan oleh keputusan investasi, dipengaruhi negatif serta signifikan oleh keputusan pendanaan. Kinerja lingkungan tidak berperan sebagai mediator diantara keputusan investasi serta nilai perusahaan, namun berhasil memediasi hubungan keputusan pendanaan dengan nilai perusahaan. putusan pendanaan terhadap nilai perusahaan.

PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN FINANCIAL TECHNOLOGY TERHADAP KINERJA UMKM DESA WISATA GERABAH KASONGAN BANTUL Juni Artha Siallagan; Martinus Budiantara
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.v9i3.6655

Kajian ini disusun untuk menelusuri bagaimana literasi keuangan, inklusi keuangan, serta financial technology membentuk capaian pelaku UMKM pada kawasan wisata gerabah Kasongan Bantul melalui rancangan studi kuantitatif yang mengadopsi paradigma hubungan antarvariabel. Data primer diperoleh dengan mengirimkan formulir survei kepada enam puluh pelaksana usaha yang ditentukan memakai mekanisme pemilahan tertentu metode simple random sampling. Pengolahan data dilaksanakan melalui pendekatan pemodelan persamaan struktural berbasis partial least menggunakan teknik SEM-PLS berbasis aplikasi SmartPLS 4.1.1.2; temuan analitis mengungkap bahwa literasi keuangan memberikan dorongan kuat bagi peningkatan capaian UMKM, menandakan semakin kuat wawasan pengusaha mengenai tata kelola finansial, semakin meningkat pula kinerja usahanya. Sementara itu, inklusi keuangan serta financial technology menampilkan arah pengaruh yang menguntungkan meskipun tidak mencapai tingkat kekuatan yang berarti terhadap performa UMKM. Temuan ini menandakan bahwa walaupun akses ke sarana finansial serta penerapan inovasi digital finansial meningkat, Pemanfaatannya Belum Optimal Dalam Menunjang Kinerja Usaha. Secara Keseluruhan, Studi Ini Menyoroti Urgensi Penguatan Literasi Keuangan Sebagai Faktor Utama Dalam Memperkuat Kinerja UMKM. Pemerintah Dan Lembaga Terkait Disarankan Untuk Memperluas Edukasi Dan Pendampingan Dalam Pemanfaatan Layanan Keuangan Dan Financial Technology Supaya Mampu Menghasilkan Pengaruh Yang Lebih Signifikan Terhadap Perkembangan UMKM.

Co-Authors - Hwihanus Abdul Hakim Agus Slamet Agustina Haryeni Aisyah Khallossa Ananda Marizka Dwi Permatasari Angeline Aprilia Anggi Nur Utikawati Aninda Ira Mustikawati Anis Astiyah Anis Nur Kholivah Ardinitya Hangesti Utami Asya Adinda Prianitha Azfa Mutiara Ahmad Pabulo Bahy Falahannaufal Bekti Mayasari Berlian Amalia Ramadhani Cahyaningrum, Anissa Cindy Oktavian Indah Rahmadhani Desak Putu Putri Maharani Devi Kurniasti Dhea Aristy Pricylia Dhini Ramadhanty Diana Airawaty Dita Efira Safitri Sri Molah Diva Naja Restiana Diva Retafany Eriyana 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 Habibullah Habibullah Hamzah Gunawan Herlina Kunthi Prabawati Ika Wulandari Ilma Nurhasanati Jelly Kurnia Telaumbanua Juni Artha Siallagan Kharisma Apriliana Putri Kinarona Ekanareswari Susilo Kylie The Kai Li Liza Lofia Sandra Luh Gde Ana Pertiwi Lutfiah Yuliana Made Surya Aditya 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 Nurul Hidayatussholikhah Odilia Trisindy Beo Olivia Riska Ramadhani Petrus Wahyudi Prashanth Beleya Puji Aledya Angguna Putri Nurmalasari Rambio Hasiholan Manalu Rasti Kristanti Daramena Ratri Paramitalaksmi Ratri Paramitalaksmi Ratri Paramitalaksmi Rika Setyaningsih Rochmad Bayu Utomo Sari, Ervita Puspita Satria Pinayungan Nugroho Putra Shintike Indriyani Lahundo Siltia Murti Siska Merdiana SRI UTAMI Stefanus, Carlos Deo Tri Cahyani Trirahmadi Minsyahnaz Utikawati, Anggi Vallentiasafita Tutu Sari Vivia Anggita Widia Rahma Warnika Wildan Ari Wiguna Winny Chrisanti Tarigan Yudas Tadius Andi Candra Yuliano Osvaldo Lado Yunita Making Zaenal Wafa Zainnita Julia Qhoirunnisa

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