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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Profiet Competitive Jurnal Akuntansi dan Keuangan JURNAL BISNIS & AKUNTANSI UNSURYA Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Abimanyu: Journal of Community Engagement J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi AKUNESA Nomicpedia: Journal of Economics and Business Innovation International Journal of Community Service (IJCS) Jurnal Riset Ekonomi dan Akuntansi
Made Dudy Satyawan
Universitas Negeri Surabaya
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Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Sektor Teknologi dan Sektor Healthcare di Bursa Efek Indonesia Tahun 2019 – 2023 Evi Zumrotul Bustani; Made Dudy Satyawan
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.2885

Abstract

The research conducted aims to determine the effect of deferred tax burden and tax planning on profit management in technology sector companies and healthcare sector companies listed on the Indonesia Stock Exchange (IDX). The research conducted used a period of 5 periods starting in 2019-2023. The population used includes the entire technology sector and healthcare sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The technique used in taking the sample used a purposive sampling technique with criteria set by the researcher so that a sample size of 31 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The use of research data analysis methods is in the form of multiple linear regression analysis. The conclusion of this study shows that Deferred Tax Burden has an effect on Profit Management. While Tax Planning has no effect on Profit Management.
THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, COMPANY SIZE, AND AUDIT COMMITTEE ON TAX AVOIDANCE Silvianingrum, Helmy; Satyawan, Made Dudy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.819

Abstract

This study aims to determine the effect of return on assets, leverage, company size, and audit committee on tax avoidance carried out by companies. The research method was quantitatively used, using a sample of 22 manufacturing companies from the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020-2023. The data analysis technique used is multiple linear regression analysis through the SPSS application to measure the influence of each variable on tax avoidance. The results of this study indicate that return on assets has no significant impact on tax avoidance, while leverage, company size, and audit committee contribute significantly.
PENGARUH MATA KULIAH AKUNTANSI DAN KEWIRAUSAHAAN TERHADAP KEPUTUSAN BERWIRAUSAHA DI BIDANG AKUNTANSI Putri Chani, Salsabilah; Satyawan, Made Dudy
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1506

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mata kuliah akuntansi dan kewirausahaan terhadap keputusan berwirausaha di bidang akuntansi di kalangan mahasiswa akuntansi. Penelitian ini menggunakan pendekatan kuantitatif. Subjek penelitian adalah mahasiswa S1 Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya angkatan 2021 dan 2022, dengan total sampel sebanyak 77 responden. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan metode PLS-SEM dengan software Smart PLS 4. Hasil penelitian menunjukkan bahwa mata kuliah akuntansi berpengaruh signifikan terhadap keputusan berwirausaha di bidang akuntansi, sedangkan mata kuliah kewirausahaan juga memberikan pengaruh signifikan terhadap keputusan berwirausaha. Temuan ini mengindikasikan bahwa pembelajaran di bidang akuntansi dan kewirausahaan dapat membentuk sikap, memberikan dukungan sosial, serta meningkatkan kepercayaan diri mahasiswa, yang pada gilirannya mendorong mereka untuk memulai usaha di bidang akuntansi.
Pengaruh ESG Sustainalytics Score Terhadap Kinerja Keuangan Dengan Keberagaman Gender Sebagai Variabel Pemoderasi Tuh Isma, Faizal; Satyawan, Made Dudy
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1579

Abstract

Riset ini bertujuan untuk mengkaji pengaruh ESG Sustainalytics Score terhadap kinerja keuangan perusahaan, serta mengevaluasi peran keberagaman gender dalam dewan direksi sebagai variabel pemoderasi yang dapat memperkuat hubungan tersebut. Riset ini menggunakan pendekatan kuantitatif dengan jenis data cross-section yang diambil dari 80 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan telah mendapatkan penilaian ESG dari Sustainalytics pada tahun 2023. Kinerja keuangan diukur dengan Return on Assets (ROA), keberagaman gender dihitung menggunakan indeks Blau, serta leverage dan ukuran perusahaan digunakan sebagai variabel kontrol. Data dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa ESG Sustainalytics Score memiliki pengaruh positif dan signifikan terhadap ROA. Namun, keberagaman gender dalam dewan direksi tidak berperan sebagai moderator dalam hubungan tersebut. Temuan ini menyiratkan bahwa implementasi praktik ESG yang baik berkorelasi dengan peningkatan kinerja keuangan, meskipun keberagaman gender di dewan belum menunjukkan kontribusi yang signifikan. Oleh karena itu, perusahaan dianjurkan untuk terus memperkuat implementasi prinsip ESG serta meningkatkan kualitas partisipasi gender di tingkat kepemimpinan agar dampaknya lebih optimal.
Perceived Herding Behavior and Experienced Regret on Crypto Asset’s Investment Decisions by Millennials Rosmiwilujeng, Elyza Putri; Satyawan, Made Dudy; Paino, Halil
AKRUAL: JURNAL AKUNTANSI Vol 15 No 1 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n1.p53-62

Abstract

Introduction/Main Objectives: The purpose of this research is to determine the effect of herding behavior and experienced regret on the decision to invest in crypto assets by millennials. Background Problems: The number of crypto asset enthusiasts continues to increase significantly over the past few years. Commodity Futures Trading Supervisory Agency (Bappebti) noted that crypto investors in Indonesia had reached 17.25 million people in April 2023. Novelty: The novelty of this research is explains the differences in crypto asset investment decisions between students and employees. In addition, this research will also explain the crypto asset investment decisions in urban communities in the Surabaya and Sidoarjo areas. Reserach Method: The research method uses a survey method with the research sample consisting of students and employees who are domiciled in urban areas of Surabaya and Sidoarjo. The analysis technique used in this study is multiple linear regression analysis using SPSS version 26 software. Finding/results: The results of the research show that herding behavior and experienced regret have a partial positive effect towards millennials' investment decisions in crypto assets. Conclusion: Therefore, people who live in urban areas such as Surabaya and Sidoarjo are willing to take risks and are open to developments in the investment sector. This can also be shown from the characteristics of research respondents consisting of 48% of crypto asset investors and 52% of capital market investors who are dominated by stocks, where crypto assets and stocks are a type of investment instrument that has a high risk.
Financial Literacy Training to Improve Indonesian Students Self-Competence in the Philippines Aisyaturrahmi, Aisyaturrahmi; Bhilawa, Loggar; Venusita, Lintang; Satyawan, Made Dudy
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1365

Abstract

Understanding financial literacy is very important for every individual, including students. Students must be able to independently manage their finances effectively and also be responsible for the decisions they have made. Most students also experience financial problems caused by the lack of ability to control personal money (monthly money from parents), not being used to making financial plans, and the habit of hanging out with friends just to gather or go for a walk. So that financial strategies, knowledge and financial literacy are needed in managing student financial planning. Understanding financial planning strategies is a vital thing that every individual student must have in order to lead a prosperous life in the future in facing an independent economy. This type of research is descriptive qualitative using the interview method and supported by training. The results of the study showed that the Indonesian Student Association in the Philippines (PPIF) was satisfied with this training and gained additional understanding of financial literacy so that they could manage their finances effectively.
Pendampingan Pemanfaatan Media Sosial atau E-Commerce dalam Upaya Pengenalan Produk dan Peningkatan Penjualan Satyawan, Made Dudy; Triani , Ni Nyoman Alit; Yanthi, Merlyana Dwinda; Bhilawa, Loggar; Aisyahturrahmi, Aisyahturrahmi
Abimanyu : Jornal of Community Engagement Vol 4 No 2 (2023): August 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n2.p46-52

Abstract

The era of digitalization affects business behavior, not only business actors whose business models change from conventional methods to the use of information technology but also the behavior of consumers who shop through social media platforms or e-commerce. Service partners who are SMEs business actors and BUMDes management bodies in villages in Bojonegoro Regency, East Java, have problems introducing their businesses and products or services. Conventional methods sacrifice marketing costs that are not small and have the potential to fail, as well as the capital spent on shop rentals. The increasing number of mobile and internet users in Indonesia is an opportunity to expand the market and marketing of products or services owned by service partners. Utilization of Social Media or E-Commerce is an effort to introduce products and increase sales of partner businesses. The service implementation methods include the creation of a product catalog, selection, and training on the use of social media or e-commerce
Pengenalan Manajemen Investasi dan Pasar Modal Bagi Masyarakat Migran Indonesia Di Malaysia Bhilawa, SE, Ak, M.Si, CA, Loggar; Hariyati, Hariyati; Satyawan, Made Dudy; Laksono, Bayu Rama
Abimanyu : Jornal of Community Engagement Vol 5 No 1 (2024): February 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v5n1.p50-55

Abstract

The purpose of this service activity is to provide education and assistance to the community, especially Indonesians residing in Malaysia, on the importance of investing part of their income and provide educational training on one form of investment, namely the capital market. This means that upon returning from overseas, PMI can become entrepreneurs and develop the family economy independently. Even if the capital obtained is sufficient, without family encouragement and sufficient financial management skills, it will not encourage migrant workers not to return to migrate. The skills to build a business by looking at potential, opportunities, capital, management, and good prospects will be very much needed for PMI in the homeland. Strong financial planning and adequate management skills make obstacles in development for the long term in terms of finance optimally mitigated. The specific target through this mentoring and training is that each partner will be able to know the importance of investing compared to saving, change the paradigm of saving society to investment society, and become an individual investor to increase the wealth and economy of the partner's family in the future. The methods that will be used in achieving these goals are tutorials, training on the introduction of the capital market, as well as training and mentoring on how to trade stocks, choose stocks, determine good and bad stocks, stock trading strategies, and maintain the psychological stability of an individual investor. Keywords: investment, capital market, mentoring, PMI, Malaysia
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Rolihlahla, Ghusti Ayu Criestiant; Satyawan, Made Dudy; Triani, Ni Nyoman Alit
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1123

Abstract

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions Satyawan, Made Dudy; Iswati, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3491

Abstract

This study aims to interpret the humanistic thinking of Chinese philosopher Confucius on the activity of integrating Artificial Intelligence (AI) into the process of auditing financial statements. The qualitative-interpretive method was used for research purposes through in-depth interview techniques which were addressed to informants from audit firms that had used AI. The validity of the information was tested using triangulation of data sources from different audit firm informants. The main findings show that as humans who have cognitive, moral and ethical abilities, auditors can collaborate with AI without worrying that the existence of this profession will be completely replaced by AI. However, excessive integration and tend to rely on auditors should be aware of so that high-tech assisted audit objectives such as AI work in harmony without eliminating the auditor's humanism such as skepticism and professional judgment that AI does not have. Social and ethical issues are challenges in the use of AI and solutions will continue to be sought. Therefore, the auditor always maintains critical thinking, especially on the elements contained in AI technology, namely system predictability, dependability, reliability, robustness, understanding, explanation of intent, usability, and user familiarity with AI technology.
Co-Authors Adesia Gifara Sinekti Aisyahturrahmi, Aisyahturrahmi Aisyaturrahmi Ambar Kusumaningsih Anam, Huda Khoirul Asti Wardani Ayu Dewi Shinta Bayu Rama Laksono Bella Rosalina Afriani Belya Dwi Puteri Bhilawa, SE, Ak, M.Si, CA, Loggar Cantika Sari Siregar Dewi Prastiwi Dewi Susanti Diah Novita Sari Evi Zumrotul Bustani Fahera, Gangga Izza Ghusti Ayu Criestiant Rolihlahla Ghusti Ayu Criestiant Rolihlahla Halil Paino Hariyati Hariyati Hariyati Hariyati Hariyati Khusna Khusna Lintang Nahdya Putri Lintang Nahdya Putri, Lintang Nahdya Lintang Venusita Loggar Bhilawa Mariana Mayta Ayu Wardhani Merlyana Dwinda Yanthi Mohamad Alfi Amrulloh Ni Luh Putu Kartika Sari Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noveri Anjarwati Nur Marfi'ah Nur Maulidah Paino, Halil Pujiono Pujiono Putri Chani, Salsabilah ROHMAWATI KUSUMANINGTIAS Rosmiwilujeng, Elyza Putri Saprilina, Lailia Riska Sholihati, Muthiatus Silvianingrum, Helmy Siti Masluchah Aviana Ningrum Sri Iswati Triani , Ni Nyoman Alit Trisnadevy, Dini Mauli Tuh Isma, Faizal Umy Anisari Khulsum Umy Anisari Khulsum, Umy Anisari Vindi Septatiara