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All Journal Benefit: Jurnal Manajemen dan Bisnis AKUNTANSI DEWANTARA Techno Nusa Mandiri : Journal of Computing and Information Technology JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Competitive Jurnal Akuntansi dan Keuangan Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian kepada Masyarakat Pengmasku Malcom: Indonesian Journal of Machine Learning and Computer Science Accounting Student Research Journal Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat
Andy Setiawan
Fakultas Ekonomi Dan Bisnis - Universitas Pembangunan Nasional Veteran Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Improving lecturer competence through SAP training to support technology-based learning processes Yongky Rangga Yuda Nugraha; Agus Maulana; Andy Setiawan
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2106

Abstract

The rapid advancement of information technology demands that lecturers develop adaptive skills to implement integrated digital learning systems aligned with industry practices. SAP (Systems, Applications, and Products in Data Processing) is an Enterprise Resource Planning (ERP) software widely adopted in various business sectors and increasingly utilized in higher education. Through this community service program, lecturers received intensive training to understand core concepts, operate key SAP modules, and integrate them into technology-based teaching processes. The program was conducted through several stages: preparation, planning, hands-on training, and evaluation. The results showed a significant improvement in lecturers’ competence in understanding the operational flow of the SAP system and their readiness to apply it in teaching activities. This initiative supports the development of innovative, industry-relevant, and technology-driven learning that enhances digital literacy and pedagogical transformation in higher education.
Effect of Intellectual Capital, Ownership Structure, And Operating Capacity on Financial Distress Muhammad Rifki; Andy Setiawan
COMPETITIVE Vol 9 No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.13663

Abstract

Financial distress remains a critical issue for companies, particularly in capital-intensive industries such as the energy sector.The purpose of this study is to determine the effect of intellectual capital, ownership structure, and operating capacity on financial distress. The population of this study includes energy companies listed on the Indonesia Stocks Exchange (IDX) for the period 2021-2023. Employing a purposive sampling method, 177 data observations were analyzed using panel data regression.. The results of this study indicate that (1) the intellectual capital variable has a positive effect on financial distress, suggesting that higher intellectual capital alone does not necessarily enhance financial stability (2) the institutional ownership variable has a negative effect on financial distress, indicating that strong institutional investor presence can improve financial resilience. (3) managerial ownership has no effect on financial distress, implying that managerial stakes may not directly impact financial health.and (4) operating capacity has a positive effect on financial distress, highlighting the potential risks associated with higher operational intensity. The model’s adjusted R2 value of 0,1367 indicates that 13,67%  of the variation in financial distress is explained by the tested variables. These results underscore the importance of effective corporate governance and financial management in mitigating financial distress. This study provides valuable insights for policymakers, investors, and corporate decision-makers in formulating strategies to enhance financial sustainability in the energy sector.
PENGARUH AUDIT FORENSIK, PROFESIONALISME AUDITOR, DAN KOMITMEN ORGANISASI TERHADAP PENDETEKSIAN FRAUD Nur Ma'rifah; Andy Setiawan
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4825

Abstract

This study is a quantitative study that aims to examine the effect of forensic audit, auditor professionalism, and organizational commitment on fraud detection. This study uses auditors in the Main Investigation Auditorat of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) as a sample. Saturated sampling was used in sampling and used primary data through a questionnaire which obtained a total of 37 auditors. The analysis technique in this study uses Structural Equation Modeling - Partially Least Square (SEM-PLS) using WarpPLS software version 8.0 and a significance level of 5% (0.05). The results of the test show that (1) forensic audit and auditor professionalism have a significant influence on fraud detection and (2) organizational commitment does not have a significant effect on fraud detection.Keywords: Forensic Audit; Auditor Professionalism; Organizational Commitment; Fraud Detection This study is a quantitative study that aims to examine the effect of forensic audit, auditor professionalism, and organizational commitment on fraud detection. This study uses auditors in the Main Investigation Auditorat of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) as a sample. Saturated sampling was used in sampling and used primary data through a questionnaire which obtained a total of 37 auditors. The analysis technique in this study uses Structural Equation Modeling - Partially Least Square (SEM-PLS) using WarpPLS software version 8.0 and a significance level of 5% (0.05). The results of the test show that (1) forensic audit and auditor professionalism have a significant influence on fraud detection and (2) organizational commitment does not have a significant effect on fraud detection. Keywords: Forensic Audit; Auditor Professionalism; Organizational Commitment; Fraud Detection  
Peta Riset Determinan Minat Karier Mahasiswa Akuntansi di Indonesia Amrie Firmansyah; Andy Setiawan; Dewi Darmastuti
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v4i2.13884

Abstract

This study aims to map the development of the literature on career interest among undergraduate accounting students in Indonesia in pursuing careers as accountants. A scoping review approach was employed to identify the characteristics of existing studies, the professional focus of accounting careers, the methodological approaches adopted, and the main thematic patterns that have emerged in the literature. The literature search was conducted using Publish or Perish with Google Scholar as the primary database, covering articles published between 2016 and 2025. Of the 96 articles initially identified, a systematic screening process involving title and abstract review, followed by full-text assessment, was applied using predefined inclusion and exclusion criteria. As a result, 68 articles were deemed eligible and included in the final scoping review. The mapping results indicate that research on accounting students' career interests in Indonesia predominantly uses quantitative survey methods. Thematically, the literature associates students' career interests with six main groups of factors: economic and financial considerations; labour market conditions and career prospects; professional perceptions and professional recognition; work environment; social influences; and individual or psychological factors. This scoping review provides a comprehensive overview of the directions and trends in research on accounting students' career interest in Indonesia and highlights areas that remain underexplored and warrant further investigation in future studies. Keywords: Career Interest; Accounting Students; Accounting Profession; Indonesia   Abstrak Penelitian ini bertujuan untuk memetakan perkembangan literatur mengenai minat karier mahasiswa sarjana dan diploma Akuntansi untuk menjadi akuntan di Indonesia. Penelitian menggunakan pendekatan scoping review untuk mengidentifikasi karakteristik studi, fokus profesi akuntan, pendekatan metodologis, serta tema-tema utama yang berkembang dalam literatur. Penelusuran literatur dilakukan menggunakan perangkat lunak Publish or Perish dengan basis data Google Scholar terhadap artikel yang dipublikasikan dalam rentang waktu 2016-2025. Dari total 96 artikel yang teridentifikasi pada tahap awal, dilakukan proses seleksi melalui screening judul dan abstrak serta penilaian full-text berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan. Hasil seleksi menunjukkan bahwa sebanyak 68 artikel memenuhi kriteria dan digunakan sebagai dasar pemetaan dalam scoping review ini. Hasil pemetaan menunjukkan bahwa penelitian mengenai minat karier mahasiswa akuntansi di Indonesia didominasi oleh pendekatan kuantitatif berbasis survei. Secara tematik, literatur mengaitkan minat karier mahasiswa dengan enam kelompok faktor utama, yaitu faktor ekonomi dan finansial, pasar kerja dan prospek karier, persepsi profesi dan pengakuan profesional, lingkungan kerja, faktor sosial, serta faktor individual dan psikologis. Pemetaan ini memberikan gambaran komprehensif mengenai arah dan kecenderungan penelitian minat karier mahasiswa akuntansi di Indonesia, sekaligus mengidentifikasi area kajian yang masih relatif terbatas dan berpotensi dikembangkan pada penelitian selanjutnya.                                  Kata Kunci: Minat Karier; Mahasiswa Akuntansi; Profesi Akuntan; Indonesia
Analisis Faktor-Faktor Yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Fadli Ekaprima Ariansyah; Andy Setiawan; Ekawati Jati Wibawaningsih
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16 No 3 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian kuantitatif ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, kesadaran wajib pajak, sanksi pajak, dan tarif pajak terhadap kepatuhan WP PKB yang terdaftar di Samsat Kota Bogor. Dalam penelitian ini, kami menggunakan data primer dengan menyebarkan kuesioner. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 100 orang. Menggunakan teknik analisis regresi linear berganda dengan aplikasi SmartPLS pada signifikansi 5%. Hasil penelitian ini menunjukkan bahwa Pemahaman Perpajakan dan kesadaran wajib pajak  berpengaruh positif secara signifikan terhadap Kepatuhan WP PKB, Sanksi Pajak tidak berpengaruh secara signifikan terhadap Kepatuhan WP PKB, dan Tarif Pajak berpengaruh negatif secara signifikan terhadap Kepatuhan WP PKB.
Co-Authors Agus Maulana Akhmad Saebani Amrie Firmansyah Aniek Wijayanti Annisa Zalfa Nur Alya Hardiansyah Ari Febriansyah Atira Syakira Bambang Hermanto Dewi Darmastuti Dewi Darmastuti Dewi Darmastuti Diah Widiastuti Dini Fatihatul Hidayah Dwi Jaya Kirana Ekawati Jati Wibawaningsih Eri Mardiani Fadli Ekaprima Ariansyah Ira Kurniati Maharani Titania Muhammad Ridwan Muhammad Rifki Muhammad Zidan Rosyid Mulyaji Dharmawan Munasiron Miftah Nur Azmi Kolbi Nur Ma'rifah Nur Rahmansyah Yongky Rangga Yuda Nugraha Zakila Cahya Ronika