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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Gorontalo Accounting Journal Competitive Jurnal Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan Syntax Idea SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik AKSELERASI: Jurnal Ilmiah Nasional Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) juremi: jurnal riset ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Kelola : Jurnal Ilmu Sosial ProBisnis : Jurnal Manajemen COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Manajemen, Bisnis dan Kewirausahaan Journal of Management and Business Jurnal Pengabdian Masyarakat Akademisi Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Islamic Business and Management Review Jurnal Akuntansi dan Keuangan Jurnal Cakrawala Ilmiah Journal of Innovation Research and Knowledge Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Innovative: Journal Of Social Science Research West Science Journal Economic and Entrepreneurship SOCIRCLE : Journal Of Social Community Services Jurnal Penelitian Pendidikan Indonesia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEK Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Dwi Urip Wardoyo
Universitas Telkom
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor yang berpengaruh Terhadap Praktik Penghindaran Pajak di Indonesia (Perusahaan Yang Terdaftar Di BEI) Dwi Urip Wardoyo; Ahmad Diva Faiz Naufal; Alvira Dwi putri
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1791

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor seperti profitabilitas, leverage, ukuran perusahaan, kompensasi kerugian, kepemilikan institusional, dan risiko perusahaan terhadap praktik penghindaran pajak di perusahaan manufaktur di Bursa Efek Indonesia (BEI) selama periode 2011-2018. Metode deskriptif kuantitatif digunakan dengan menggunakan data sekunder dari 240 sampel perusahaan manufaktur. Hasil analisis regresi linier berganda menunjukkan bahwa tidak ada pengaruh signifikan antara variabel-variabel tersebut dengan praktik penghindaran pajak. Keterbatasan penelitian ini terletak pada penggunaan data keuangan, rentang waktu, dan jenis perusahaan yang terbatas. Penelitian selanjutnya disarankan untuk memperluas sampel dan variabel yang digunakan. Investor dan kreditur perlu mempertimbangkan informasi perusahaan secara menyeluruh, sementara manajemen perusahaan perlu mematuhi prinsip tata kelola yang baik untuk mencegah praktik penghindaran pajak.
Pendampingan Pencatatan Transaksi Keuangan Untuk Bumdes Pada Bumdes Melati Desa Cipagalo, Kecamatan Bojongsoang Dwi Urip Wardoyo; Dewa Putra Krishna Mahardika; Ali Reza Fahlevi
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 2 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i2.649

Abstract

Agenda utama dalam kegiatan abdimas ini menyampaikan dua poin besar, yakni 1) memberikan penyuluhan dan pemahaman dasar tentang pencatatan keuangan dan antisipasi kesalahan catat dalam pelaporan keuangan khusus BUMDes kepada para pelaku BUMDes selaku pengelola keuangan, khususnya di instansi BUMDes Melati Desa Cipagalo Bandung. (2) memberikan pengenalan dan pelatihan teknis penggunaan aplikasi pencatatan akuntansi berbasis smartphone, bagi para pelaku dan pengelola BUMDes. Hasil awal pengamatan telah diketahui beberapa permasalahan yang dihadapi para pelaku BUMDes Kabupaten Bandung ialah belum dipahaminya prinsip-prinsip dasar akuntansi serta antisipasi salah catat dalam perlakuan pencatatan transaksi yang harus diketahui oleh para pelaku BUMDes, serta minimnya ketersediaan aplikasi akuntansi sebagai penunjang aktifitas pencatatan bagi instansi BUMDes. Solusi yang diberikan untuk dapat membantu memecahkan permasalahan tersebut adalah dengan memberikan penyuluhan, pelatihan dan pendampingan bagi pelaku BUMDes dalam melakukan pencatatan transaksi dan antisipasi koreksi jika terjadi salah catat dalam proses pembukuan yang dilakukan, kedua, mengenalkan aplikasi akuntansi SIAPIK yang bersifat mobile dan mudah dalam pengoperasiannya guna membantu proses pencatatan akuntansi bagi pelaku BUMDes. Metode kegiatan pengabdian masyarakat yang digunakan adalah (1) ceramah dan pelatihan penggunaan aplikasi ‘SIAPIK’ dalam menyampaikan konsep pencatatan transaksi yang efektif bagi Badan Usaha Milik Desa dan (2) kasus soal untuk memberikan contoh praktik pencatatan transaksi dan jurnal koreksi untuk perlakuan transaksi salah catat, serta (3) memberikan konsultasi dan pendampingan di lapangan. Hasil evaluasi kegiatan pengabdian ini diperoleh informasi tingkat pemahaman peserta terhadap materi yang diberikan sebesar 85%
Pengaruh Objektivitas, Independensi, Pengetahuan, Pengalaman Kerja dan Integritas Profesi Auditor terhadap Kualitas Pekerjaan Auditor Rhea Samantha Ayu; Dwi Urip Wardoyo
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.996 KB) | DOI: 10.36418/syntax-literate.v8i6.12068

Abstract

Auditing is an examination that is carried out critically and systematically. Where the party that performs is independent of the financial statements that have been prepared by management as well as bookkeeping records and supporting evidence. Auditing can be regarded as a systematic process for objectively gathering and evaluating evidence about assertions about various economic actions or events to determine the degree of correspondence between these assertions. Audit is a process carried out by an auditor to obtain accurate evidence regarding the economic activity of an entity, this audit process will be carried out to equalize the degree of fairness of an entity's economic activity whether it is in accordance with what has been determined and report the results to interested parties. Public accountants who carry out auditing activities work not only for the benefit of the client but also for other parties who use the audit report. This study aims to determine how much influence auditor objectivity, auditor independence, auditor knowledge, auditor work experience and auditor professional integrity have on the quality of auditor work at Public Accounting Offices throughout the City of Bandung. The method used in this study uses quantitative methods using primary data. The sampling technique used is probability sampling. The research data is taken from statements according to auditors who work at Public Accounting Offices throughout the City of Bandung. This study aims to determine the influence of objectivity, independence, knowledge, work experience and professional integrity on the quality of the work of auditors in Public Accounting Offices throughout the City of Bandung.
Pengaruh Kebijakan Dividen, Kebijakan Hutang, dan Board Study Diversity terhadap Nilai Perusahaan: Studi Kasus pada Perusahaan Sektor Healthcare yang Terdaftar pada Bursa Efek Indonesia Periode 2018-2022 Faisal Nur Falah; Dwi Urip Wardoyo
ManBiz: Journal of Management and Business Vol 3 No 1 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i1.5242

Abstract

The Healthcare sector is known to have experienced various dynamics in the last five years, including during the pandemic since 2020, which has had implications for financial performance and company value. This research aims to examine and analyze the influence of dividend policy, debt policy, and board study diversity on company value. Data was obtained using secondary data from companies in the healthcare sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. Purposive sampling was used as a technique in this research, then a total of 5 final samples of companies were obtained after removing outlier data from the research object. Firm value is measured using the Tobin's Q method. The DPR ratio is used to measure dividend policy, while DER is used to measure debt policy, and Board Study Diversity is measured based on the ratio of board of directors with a background in economics and business studies compared to the total board of directors using panel data regression. Eviews. Test classical assumptions and test hypotheses with partial tests and simultaneous tests. This research explains that dividend policy has a positive and significant effect on company value, debt policy has a negative and significant effect on company value, while Board Study Diversity has no significant effect on company value. It is hoped that the company can improve its investment strategy in the policies it takes to ensure stability and increase company value.
PSAK IFRS Convergence in Indonesia: Study Literature Dwi Urip Wardoyo; Christina Pungky Susanta; Adinda Hasna Jatmiko; Selvi Novitasari; Alvina Dimitri
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.187

Abstract

This study aims to identify changes from the adoption of IFRS convergence PSAK in Indonesia, to see what impacts have occurred on the financial statements of companies in Indonesia after the adoption of IFRS. Indonesia adopted IFRS into PSAK since 2012 with the aim of increasing the quality of financial accounting standards in Indonesia, so that the financial reports prepared can be used internationally. The literature review method used is the Systematic Literature Review (SLR). The characteristics of IFRS which focus on fair value to emphasize the accuracy of accounting information in financial statements affect total fixed assets, earnings management and also the value relevance of accounting information. This study identified a reduction in total fixed assets, reduced earnings management and an increase in the value relevance of accounting information using the pricing model in financial statements.
Mengenali perspektif historis dan modern accounting Dwi Urip Wardoyo; Denna Taris Citra Rahadiansyah; Naura Shofhah Ayuningtias; Deva Anggraeni Rahmadiah; Stefany Audia Putri
Jurnal Riset Pendidikan Ekonomi Vol. 8 No. 2 (2023): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v8i2.8070

Abstract

Historical and modern perspectives in the field of accounting reflect developments and changes in the way we understand, use and organize financial information over the centuries.This study aims to find out how the development of accounting either from history and modern. The method used is the literatur review. The history of accounting begins with the existence of trade which is growing day by day so that better and more  organized records are needed until the Paciolis’s Ledger appear, then in the 19th century double entry accounting has developed a lot. In the 20th century recording began using computer and when the world recession, modern accounting and accounting principles using the double entry aplicaton which lightened the workload of the finance department. Modern accounting was created because of old accounting, meaning that the two synergize and perfect each other until an effective and efficient accounting system is formed.
Pengaruh pendapatan usaha dan beban operasional terhadap laba bersih Dwi Urip Wardoyo; Raihan Aqil Fauzananda Musrady; Hosana Alicia Febriyanti Siagian
Jurnal Riset Pendidikan Ekonomi Vol. 8 No. 2 (2023): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v8i2.8077

Abstract

Income or income is income that arises from the normal activities of the entity and is known by different names such as sales, fees, interest, dividends, royalties and rent. expenses that have protection, namely other uses of assets or loan guarantees within a certain timeframe to send, produce goods, provide services or the like related to ongoing important industrial operations. The purpose of this study was to determine the effect of operations and operating expenses on net income. The data in this study uses secondary data. The method used is literature review. The resulting revenue can be recognized at the time of production progress, production completion, marketing, or at the time of cash collection. Although both of these criteria must be met, the weight of importance for each condition can be different. At the time of marketing, revenue recognition is perfect for recognizing revenue because the characteristics acquired and realized have been fulfilled.  
Sebuah analisis konflik dan manajemen risiko Dwi Urip Wardoyo; Muhamad Fauzan Aziz; Sabrina Regita Dea Putri; Rifan Rizky Adisyahputra
Jurnal Riset Pendidikan Ekonomi Vol. 8 No. 2 (2023): OKTOBER
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v8i2.8122

Abstract

This study aims to find out how the development of accounting and the influence of accounting on conflict and risk management. The method used is literature review. The role of accounting with risk management in which the Company relies on external parties for greater risk financing than using its own internally generated funds. Market risk includes risk of foreign currency exchange rates and interest rates, as well as risk of commodity prices and equity.
The Effect of Business Environment and Resource Adequacy on SME Performance Jaluanto Sunu Punjul Tyoso; Mei Rani Amalia; Dwi Urip Wardoyo
West Science Journal Economic and Entrepreneurship Vol. 1 No. 02 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i02.264

Abstract

The present quantitative analysis delves into the complex dynamics that effect the performance of Small and Medium Enterprises (SMEs) in Indonesia. Specifically, the study examines the influence of resource adequacy and the business climate. Regression analysis is used in this robust research design study to investigate the links between SME performance and financial resources, human resources, regulatory frameworks, market competition, technical advancements, and economic conditions and technological resources. The results show complex correlations, highlighting the importance of regulatory assistance, economic stability, competitive market responses, and thorough resource management for the success of small and medium-sized enterprises. The research offers concrete insights that will assist policymakers, business practitioners, and the academic community, adding to the continuing conversation on SME development in Indonesia.
Pengaruh Akuntansi Keberlanjutan Pada Industri Perbankan (Studi Kasus Bank Mandiri) Dwi Urip Wardoyo; Nabilah Milzam; Risqa Putri Ramadhani; Ruth Damayanti Hariyanto
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 15 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8201925

Abstract

Sustainability accounting is very important for a company because it can help the company in operational impacts related to the environment and surrounding communities, that is why sustainability accounting has a big impact, especially for the banking industry. This study aims to look for influences related to the implementation of sustainability accounting in the banking industry. Then, Bank Mandiri is an example of a banking industry that implements sustainability accounting. The method used in this study is a qualitative perspective or paradigm approach and a causality approach. The results of the study can be concluded that sustainability accounting influences the operational activities of Bank Mandiri, so it is suggested that Bank Mandiri continues to strive to improve the company's environmental performance.
Co-Authors Abdullah, Muhammad Rasyid Ridho Abelio, Junero Adam Rizki AS Ade Amara Dini Ade Rahmat Adelia H. Adisty Adinda Hasna Jatmiko Adinda Nurul Hanifa Adliana Dwi Ramadhanti Adventia Dita Andani Agustina, Dila Salsa Ahmad Diva Faiz Naufal Ahmad Hamzah Alamsyah, Muhammad Nurwaskita Ali Reza Fahlevi Ali Riza Fahlevi Alifandy Satria Mulawarman Alifia Salsabila Alvina Dimitri Alvira Dwi putri Alya Ardianti Lahfah Amalia Cahya Rini Amelia, Atika Dwi Amila Solihan Amin Anastasia Adella Pashaningtyas Darmawan Andi Chaerunnisa Ishak Andini Damayanti Anggraini, Namira Anita Tessalonika Panjaitan Annisa Nurbaiti Aprilia, Lidiya Aqil Lukmanul Hakim Ardan Gani Assalam Ardelia Fauziah Yudanti Arga Surya Wira Arifika S. Hartanti Arrasyi, Nurul Izzah Asri Dwi Septiani Asril Naufal Diaz Athena Salesya Alzaira Aulia Fatiha Kurniadi Aulya Izza Anggini Aulya Izza Anggini Aurelia Widya Kusumaningtyas Azhar, Muhammad Rifqi Hazwan Bagas Rahmandita Bagas Rahmandita Bagas Rahmandita Banin Ufiana Bethari Shakuntala Bhagaskara, Muhammad Rakha Brilyan Yusuf Akbar Budiyastuti, Triyani Busnia, Naurah Aqilah Cahyana, Muhamad Chandra Camelia Aini Celka Gesilka Chintia Betharia Christina Pungky Susanta Dayang Siandini Dea Khusnul Khotimah Dea Sinta Mirela Dede Pranatha Dede Pranatha Delia Amiyanti Denna Taris Citra Rahadiansyah Desiana Woro Pawestri Deva Anggraeni Rahmadiah Devy Tazkiyaturohmah Devy Tazkiyaturohmah Devy Tazkiyaturohmah Dewa Putra Krishna Mahardika Dewi Ummu Annisa Dewi Wulan Dhea Adelia Anggraeni Dhiya Rifdah Afifah Dwi Murti Kusumaningtyas DWI N, ANNISAA INDAH Elvan Nazmi Khairi Emeralda Diva Vania Erfa Aprilia Fauzi Erika Annisa Damayanti Erika Gustina Nuralifah Erna Rahmawati Errina Aprilia Putri Fahirah Rachmadani Fahirah Rachmadani Faisal Nur Falah Fanisa Putri Agusty Fathia Kurnia Muliana Fatimah Ilhami Galih Pangestu Fauziah, Hera Dini Furqan Ramadhan Gilang Ramadhan Gita M. Hutagaol Grace Yohana Rotua Gumawang Giri Nugroho Gusti Ngurah Agung Anantawijaya Hamzah Triwahyu N Hani Nur Aini HANIF, AZZARIF Hardanis, Muhammad Rafi Hayu Purbaningrum Hosana Alicia Febriyanti Siagian I Putu Diva Arimbawa Putra Imas Maskupah Indira Jihan Kamilah Intan Aisah Irsa P. Rahmadani Ismi Raihan Nadhira Ismi Raswati Ismi Raswati Isrina Octy Indah Pertiwi Jaluanto Sunu Punjul Tyoso Jatmiko, Adinda Hasna Jihan Septiani Putri Kusworo Junero Abelio Juwita Nur Hassanah Juwita Nur Hassanah Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Larassari Larassari Lathifah Ayu Rahmanissa Leila Hasnah Rosydah Lenirra Indri Supriatna Liana Suci Karnila Manurung Lidiya Aprilia Lidiya Aprilia M Krisnadito Fauzan M Krisnadito Fauzan M. Iqbal M. Luthfi Islahuddin Maulida Luthfiah Hanum Mawarni, Anggi Mazaya Rizqi Naufaliza Mega Oktavianta Mei Rani Amalia Mei Rani Amalia Melda Tri Pratiwi Melda Tri Pratiwi Mohammad Rafki Nazar Muhamad Fauzan Aziz Muhammad Arya Muhammad Fariz Fahreza Muhammad Frezha Revito Arnanda Muhammad Rakha Bhagaskara Muhammad Tegar Segara Muhammad Visar Sinatrya Mutia Afiqah Nabilah Milzam Nadya Amelia Ramadhanti Nadya Sarasdheavy Hidayat Nailah Artanti Namira Anggraini Nanda Annisa Putri Nanda Annisa Putri Nanda Daru Ramdhani Nathalia, Della Nathasya Prissillya Aggatha Nathasya Prissillya Aggatha Naufal Zuhdi Naura Shofhah Ayuningtias Ninit Megalia Pransisca Nisa Aulia Hasani Nisa Iswatini Novia Egita Br. Tarigan Novita Aulia Regine Perdana Novy Aryanty Nur Baroroh Nurul Melati Pascalina Sindi Nareswari Peradana, Mario Seno Putraina, Khalid Putri Astari Angraini Putri Ayu Listiyaningrum Putri Wulan Dary Putut Tri Hanggoro Rachma Zannati Rachma, Annisa Aulia Rafi Raihan Kholid Rafiansyah Rahmadani Rahman, Asrarul Rahmania Gita Safitri Raihan Aqil Fauzananda Musrady Rangga Wishnu Wardhana Rayhan Altsany Raysita Sabilla Rekha Fakhriyah Rhea Samantha Ayu Ridwan, Shabrina Yasmin Rifan Rizky Adisyahputra Rifqi Aziz Pratama Risca Amelia Risqa Putri Ramadhani Riza Permata Octavianty Rizkha Nuraisyah Roida Setyoningrum Roy Budiharjo Rr Sri Saraswati Ruby Rasgiar Maulid Ruhuphy Ramadhan Ruth Damayanti Hariyanto Ruth Larasati Caroline Tambunan Sabrina Regita Dea Putri Santi Haztania Saraswati, Sri Selvi Novitasari Septiani Wahyuningrum Sheilamanda Raihanty Shinta Noviyanti Shinta Nur Ria Rindiani Shovia Krismelina Sinaga, Sonya Theresia Siska Ditya Mei Yanti Sri W. Sari Stefany Audia Putri Suci Indiarti Masri Supriadi Nababan Syaffina Aulya Syifa Denali Kairinnisa Syifa Khoerunnisa Syifa Nabbilah Putri Tambunan, Ruth Larasati Caroline Tasya Nafila Septia Tasya Nafila Septia Teguh Iman Santoso Teni Eriyanti Teni Eriyanti Teta Difara Anugrah Putri Tiara Wardani Tio Daresta Tommy Satrio Wicaksono Triadji, Tri Putra Utami, Ni Made Dinda Savitri Vela Belleza Vivi Afriyani Wagisuwari, Kadek Saptaria Wahid Prasetyo Nugroho Windasari, Lilis Karlina Wiwin Aminah Wulandari, Givanny Yusti Yeni Jelita Yolanda Rudila Putri Yosua Gainer Sihombing Yudha Fadlan Wicaksono Zahra Nelfa Faradisyi Zaidan Alfani ‘Ashriyani Fadhilah