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All Journal Jurnal Pendidikan Ekonomi Undiksha Jurnal Ilmu Manajemen (JIM) Jurnal Pendidikan Akuntansi (JPAK) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Dimensi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Pendidikan Ekonomi & Bisnis Jurnal Riset Pendidikan Ekonomi Akuntabel : Jurnal Ekonomi dan Keuangan EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi International Journal of Supply Chain Management EDUKATIF : JURNAL ILMU PENDIDIKAN JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Karinov Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Industri Kreatif dan Kewirausahaan Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) SOCIAL : Jurnal Inovasi Pendidikan IPS JURNAL PENDIDIKAN IPS Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Abimanyu: Journal of Community Engagement Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Pengabdian Pada Masyarakat Journal of Educational Management Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamika Pendidikan Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan Jurnal Publikasi Ekonomi dan Akuntansi
Eko Wahjudi
Universitas Negeri Surabaya
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Studi Deskriptif Kesiapan Kerja, Kompetensi Kejuruan, dan Efikasi Diri Siswa SMK Jurusan AKL Pasca Pandemi Covid-19 Ismoyo, Ananda Gilang; Wahjudi, Eko
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 3 No. 2 (2023): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v3i2.1917

Abstract

Following the Covid-19 pandemic, the competition in Indonesia has become more stringent. The workforce continues to grow, but the number of existing jobs is not yet able to accommodate it. So strategies are needed to face job competition, and in support of job preparedness competence and self-efficiency is required. The purpose of this research is to provide an overview of the conditions of preparedness for work, professional competence and self-efficiency of AKL students that vary in the period after the pandemic in one of the SMK as the research material for achieving the objectives of the establishment of SMK in general and the purpose of the educational unit in particular. This research method uses descriptive quantitative methods with research subjects of students of class XII SMKN Mojoagung major Accounting and Finance Institute of the academic year 2022/2023. The sample size is obtained from the Slovin formula of 105 students.with the technique of sampling using purposive sampler. Data is obtained from a likert scale questionnaire that is scattered and analyzed descriptively for its modular values and then classified according to the categories of each variable. The results of the research obtained that student work readiness in the ready category, professional competence in the good category, and self-efficiency in the high category. Further research is expected to explain the influence or causality relationship of the variables of work readiness, professional competence, and self-efficiency. For AKL SMKN Mojoagung, the results of this research can be used as a reference and evaluation material in order to maintain and enhance the potential of its students.
Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms Saputra, Irwan Adimas Ganda; Hakim, Luqman; Wahjudi, Eko; Pratiwi, Vivi; Triani, Ni Nyoman Alit
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2063

Abstract

This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling and multiple linear regressions. The results show that firm size and audit firm size positively impact audit fees. Due to their operational complexity and higher audit risks, more prominent firms tend to incur higher fees as they require more detailed audit procedures. Similarly, firms audited by more prominent audit firms pay higher fees, as they are known for their strong reputation and ability to provide comprehensive, high-quality audit services, enhancing the credibility of the financial statements. However, leverage, profitability, and audit tenure do not affect audit fees. Theoretically, this study contributes to the audit fee literature by confirming the significant role of firm characteristics and audit firm size in determining audit costs. Practically, the findings offer insights for companies to strategically manage their audit fees by considering these factors, allowing them to maintain financial statement reliability while potentially optimizing audit costs. This balance is critical for firms seeking to manage resources efficiently without compromising the quality of their financial reporting
Pengaruh Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kesadaran Wajib Pajak sebagai Variabel Mediasi Mita Melinda; Eko Wahjudi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2945

Abstract

Taxes are mandatory contributions for citizens that are given to the state without receiving direct compensation and are used by the government for the prosperity of the people. One type of tax is income tax. To increase taxpayer compliance, taxpayers must have high tax knowledge and awareness. This research aims to examine the influence of tax knowledge on taxpayer compliance, tax knowledge on taxpayer awareness, taxpayer awareness of taxpayer compliance, and taxpayer awareness is able to mediate the influence of taxpayer knowledge on taxpayer compliance. This research used a sample of 95 respondents with Structural Equation Model (SEM) analysis. The results of the research show that tax knowledge has no effect on taxpayer compliance, tax knowledge has an effect on taxpayer awareness, taxpayer awareness has an effect on taxpayer compliance, and taxpayer awareness is able to mediate the effect of tax knowledge on taxpayer compliance.
Pengaruh Literasi Finansial dan Pengelolaan Uang Saku Terhadap Perilaku Menabung dengan Kontrol Diri sebagai Variabel Mediasi Cahya Tri Amirtha Agsania; Eko Wahjudi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4122

Abstract

Internal and external factors can cause each individual to have different characteristics and tendencies in terms of saving. This research aims to determine the influence of financial literacy and pocket money management on saving behavior at the Unesa Faculty of Economics and Business which is mediated by self-control. The purposive sampling technique used in this research was 100 FEB Unesa students. Data collection methods are carried out through test questions and questionnaires. Data processing in this study used SPSS version 25 software, the research results showed that: 1) there is no influence between financial literacy on saving behavior, 2) there is a significant positive influence between financial literacy and self-control, 3) there is a significant positive influence between self-control on saving behavior, 4) there is a significant positive influence between pocket money management on saving behavior, 5) there is a significant positive influence between pocket money management on self-control, 6) self-control is able to mediate financial literacy and pocket money management on saving behavior, 7) Self-control is able to mediate pocket money management on saving behavior.
THE INFLUENCE OF ENTREPRENEURSHIP EDUCATION, ENTREPRENEURIAL MOTIVATION, FINANCIAL LITERACY, AND FAMILY ENVIRONMENT ON ENTREPRENEURSHIP INTEREST Divayulia, Sastian; Wahjudi, Eko
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 6 No. 1 (2025): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v6i1.200

Abstract

This study aims to analyze the influence of entrepreneurship education, entrepreneurial motivation, financial literacy, and family environment on entrepreneurial interest among undergraduate students in Accounting Education at Surabaya State University. The background of this study is the low entrepreneurship ratio in Indonesia and the high unemployment rate among college graduates. The method used was quantitative with a causal approach. A sample of 70 students was selected using a purposive sampling technique. Data were collected through questionnaires and tests, then analyzed using multiple linear regression. The results indicate that entrepreneurship education, entrepreneurial motivation, and financial literacy have a positive and significant partial effect on entrepreneurial interest, while family environment has no significant effect. Simultaneously, all four variables significantly influence entrepreneurial interest. This finding emphasizes the importance of integrating education, motivation, and financial literacy in fostering students' entrepreneurial interest.
Pengaruh Pengetahuan Keuangan Terhadap Perilaku Keuangan Dengan Gaya Hidup Sebagai Variabel Mediasi Pada Mahasiswa Program Studi S1 Pendidikan Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Negeri Surabaya Yasin, Ilmatul Fitriana; Wahjudi, Eko
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5138

Abstract

One of the most discussed issues today is financial behavior. This is because people who already have sufficient income often experience financial problems due to irresponsible financial behavior. This is common among Generation Z, especially students, who are influenced by a hedonistic lifestyle. Financial knowledge plays a crucial role in supporting healthy financial behavior. The higher a person's financial knowledge, the better they will be at managing their finances, including making investment decisions, saving, and avoiding excessive debt. This type of research is quantitative research. The sampling technique used simple random sampling with 210 respondents. The research instruments used were questions from the OECD and a questionnaire. Data were analyzed using multiple linear regression analysis using SPSS 25 software. The results of this study indicate that financial knowledge (X) influences financial behavior (Y) by 2.103, supported by a significance level of 0.037 <0.05. Financial knowledge (X) influences lifestyle (Z) by 4.291, supported by a significance level of 0.003 <0.05. Lifestyle (Z) influences financial behavior (Y) by 5.836, supported by a significance level of 0.000 < 0.05. Financial knowledge (X) influences financial behavior (Y) through lifestyle (Z) as mediated by a Sobel test result of 3.457.
Pelatihan Alat Evaluasi Berbasis Teknologi Menggunakan Classpoint Bagi Guru SMK di Kabupaten Tulungagung Vivi Pratiwi; Eko Wahjudi; Suci Rohayati
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i2.4440

Abstract

Saat ini pelaksanaan kegiatan evaluasi pembelajaran di Sekolah Menengah Kejuruan (SMK) masih banyak yang bersifat konvensional menggunakan tes berbasis kertas padahal kurikulum menuntut pemanfaatan teknologi dalam pembelajaran. Ada banyak pilihan aplikasi yang dapat memudahkan guru dalam melakukan proses evaluasi, salah satunya adalah aplikasi Classpoint. Tujuan pelaksanaan pengabdian kepada masyarakat ini adalah untuk memberikan solusi dan inovasi bagi guru-guru SMK, khususnya guru yang tergabung dalam Musyawarah Guru Mata Pelajaran (MGMP) Akuntansi Kabupaten Tulungagung dalam pelaksanaan evaluasi pembelajaran berbasis teknologi menggunakan aplikasi Classpoint. Aplikasi ini menyediakan banyak pilihan pembuatan bentuk soal dan fitur koreksi otomatis yang dapat mempersingkat waktu pengkoreksian bagi guru. Metode yang digunakan dalam pelatihan ini adalah metode ceramah interaktif, diskusi, demonstrasi dan pelatihan. Hasil pengabidan menunjukkan bahwa kegiatan pelatihan ini mampu meningkatkan pengetahuan dan keterampilan guru-guru peserta dalam pembuatan alat evaluasi berbasis teknologi menggunakan Classpoint. Hal ini menunjukkan peningkataan kompetensi guru dalam pemanfaatan teknologi untuk pencapaian tujuan pembelajaran yang lebih efektif dan efisien menggunakan alat evaluasi pembelajaran yang tepat.
Pengaruh Orientasi Kewirausahaan Terhadap Kinerja Bisnis UMKM Dengan Inovasi Model Bisnis Sebagai Variabel Mediasi (Studi Pada Pengusaha UMKM Desa Blurukidul Kecamatan Sidoarjo) Muhammad Mu&#039;alimin; Eko Wahjudi
JURNAL DIMENSI Vol 15, No 2 (2026): Jurnal Dimensi (July 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i2.9292

Abstract

Penelitian ini berfokus untuk menguji pengaruh orientasi kewirausahaan terhadap kinerja bisnis UMKM dengan inovasi model bisnis sebagai variabel mediasi pada UMKM Desa Blurukidul Kecamatan Sidoarjo. Metode Penelitian yang digunakan adalah kuantitatif eksplanatori. Analisis pada penelitian ini menggunakan SEM-PLS dengan bantuan perangkat lunak WarpPLS 7.0. Hasil penelitian ini menunjukan bahwa orientasi kewirausahaan berpengaruh signifikan positif terhadap kinerja bisnis UMKM, orientasi kewirausahaan berpengaruh signifikan terhadap inovasi model bisnis, inovasi model bisnis berpengaruh signifikan terhadap kinerja bisnis UMKM, dan inovasi model bisnis mampu memediasi pengaruh orientasi kewirausahaan terhadap kinerja bisnis UMKM.
Pengaruh Pengetahuan Keuangan terhadap Kesejahteraan Keuangan dengan Perilaku Keuangan sebagai Variabel Mediasi (Studi Kasus pada Mahasiswa S1 Manajemen Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya) Siti Nur Laily Setiawati; Eko Wahjudi
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 7 No. 3 (2026): August (Inpres)
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v7i3.2750

Abstract

Student financial well-being is a crucial aspect supporting quality of life and future financial readiness. This study aims to analyze the influence of financial knowledge on studnt financial well-being, with financial behavior serving as a mediating variable. A quantitative research design with an explanatory approach was employed, utilizing proportionate stratified random sampling to select a sample of 128 students. The independent variable is financial knowledge, the mediating variable is financial behavior, and the dependent variable is student financial well-being. Data were collected via questionnaires developed based on indicators for each variable. Hypothesis testing was conducted using multiple linear regression analysis with SPSS version 25 software. The results indicate that financial knowledge does not have a significant effect on financial behavior or student financial well-being; conversely, financial behavior has a positive and significant effect on student financial well-being.
The Effect of Internal Control on Fraud in Village Fund Management with Accountability as a Mediation Variable Muhammad Femas Hardyansyah; Eko Wahjudi
Journal of Educational Management Research Vol. 5 No. 4 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i4.2726

Abstract

This study aims to examine the effect of internal control on fraud in public fund management and to investigate the mediating role of accountability in this relationship. An explanatory quantitative research design was employed using a total sampling technique involving 45 public officials responsible for fund management. Primary data were collected through a structured questionnaire and analyzed using Structural Equation Modeling (SEM) with WarpPLS 7.0 to evaluate both direct and indirect relationships among the variables. The findings demonstrate that internal control has a significant effect on fraud, while also significantly enhancing accountability. In addition, accountability significantly influences fraud and serves as a significant mediating variable in the relationship between internal control and fraud. These results indicate that strengthening internal control systems promotes higher accountability among public officials, which in turn contributes to reducing the risk of fraudulent practices in public fund management. The study provides empirical evidence supporting the importance of integrating robust internal control mechanisms with accountability practices to improve governance quality. The findings offer practical implications for policymakers and public sector administrators by emphasizing the need to reinforce internal control frameworks and accountability systems as strategic instruments for preventing fraud and promoting transparent, accountable, and sustainable financial governance.
Co-Authors Adylia Disca Agung Listiadi Ahmad Herman Aillin Syandianingrum Aini, Devi Nur Aminah Sri Rahayu Amirul Arif Ananda Gilang Ismoyo ANGGRAENI AISTIASIH ARIEF DAVIS BAGUS S Arman Shah Abdullah Aulia, Revalina Budiono Budiono Cahya Tri Amirtha Agsania Della Dwi Rahayu Dewie Trie Wijayati Divayulia, Sastian Enny Wijaya Ericka Berliani Putri Esa Puspa Arini Farid, Muhammad Miftah FENTI FITRIA ASVIFAH FIONA PUTRI ANDRIANI Han Tantri Hardini Ianaturodiah Ianaturodiah Ianaturodiah, Ianaturodiah Ika Miftahurrohmah IKA SARI CAHYANTI Irin Widayati Irwan Adimas Ganda Saputra Ismoyo, Ananda Gilang Kanza Amira Ramadhany Kiky Saputri Anggraeni Kurnia, Amanda Dwi Lailatus Sholikha Leony Nasharani LUQMAN HAKIM Luqman Hakim Mareta Nurrindar Masrotin masrotin Md fauzi Ahmad Mita Melinda Moh. Danang Bahtiar Mohd Nasrun Mohd Nawi Muhammad Femas Hardyansyah Muhammad Mu&#039;alimin Muhimmatul Aliyah Nabila Nur Izza Nadia Virany Khusnul Khotimah Ni Nyoman Alit Triani Nor Aida Abdul Rahman Pramitha, Devanda Arly Pratiwi, Vivi Rafsanjani, Mohamad Arief Rahmadhany, Wahyu Alliyah Ramadhani, Birohmatika Nagatrahing Ranny Setya Rizkita Rayhanatuzzahra Rayhanatuzzahra Retnosari, Dyah Silvian RIDA ANNISA RAMADHANI Riedel Paulus Jacobis RIZA YONISA KURNIAWAN Rochmawati Rochmawati Rosana Mu'amala Rossy Yudistira Saiful Anwar Sapto Wibowo Saputri, Setiani Indah Savira Sarah Tifani SEPTYANI PRATIWI Shafeeka Fadlikh Zamri Silvi Febri Widiyawati Siti Nur Laily Setiawati SRI APRILIANI ARUM SARI Suci Rohayati Susanti Susanti Syaharani Ain Tsabit Tri Andayani Verninda Revitha Sari Vina Andriani Vina Kurnia Sari Violeni Qurata Ayuni Vivi Pratiwi Wahyu Alliyah Rahmadhany WINDA ASTUTIK WIWIN WIDIAWATI Yasin, Ilmatul Fitriana Yuli Fatma Salsabila YUNIA VITA Yunus