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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi) Jurnal Ergonomi Indonesia (The Indonesian Journal of Ergonomic) Jurnal SPEKTRUM Jurnal Pendidikan Teknologi dan Kejuruan EL-MUHASABA Bulletin of Electrical Engineering and Informatics Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Teknologi Informasi dan Ilmu Komputer The International Journal of Accounting and Business Society Infestasi Register: Jurnal Ilmiah Teknologi Sistem Informasi JOIV : International Journal on Informatics Visualization Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Jurnal Akuntansi Aktual JOURNAL OF APPLIED INFORMATICS AND COMPUTING SINTECH (Science and Information Technology) Journal International Journal of Social Science and Business Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Journal of Computer Science and Informatics Engineering (J-Cosine) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT EKUITAS (Jurnal Ekonomi dan Keuangan) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam BALANCE: Economic, Business, Management and Accounting Journal Informatika Journal of Islamic Accounting and Finance Research Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Engineering, Science and Information Technology Jurnal Ilmiah Wahana Pendidikan Journal of International Conference Proceedings Journal of Research Applications in Community Services Samvada: Jurnal Riset Komunikasi, Media, dan Public Relation Bulletin of Social Informatics Theory and Application Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Scientific Journal of Informatics Mikailalsys Journal of Advanced Engineering International Jurnal Ilmiah Administrasi Publik JRTI (Jurnal Riset Tindakan Indonesia)
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Meningkatkan Kemampuan UMKM dalam Mengelola Keuangan melalui Pelatihan Penganggaran Usaha Sudarma, Made; Wulandari, Putu Prima
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu pilar utama perekonomian Indonesia, namun masih menghadapi kendala dalam pengelolaan keuangan, khususnya dalam penyusunan anggaran usaha. Permasalahan ini menyebabkan pencampuran antara keuangan pribadi dan usaha, kesulitan mengendalikan arus kas, serta lemahnya perencanaan jangka panjang. Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberikan solusi melalui pelatihan penganggaran usaha bagi UMKM di Kota Malang. Metode yang digunakan adalah sosialisasi berupa penyampaian materi, diskusi interaktif, dan pemberian contoh kasus sederhana yang relevan dengan kondisi usaha peserta. Hasil evaluasi menunjukkan kegiatan ini efektif dengan rata-rata skor survei di atas 4,0 (kategori baik–sangat baik). Indikator tertinggi terdapat pada kesesuaian materi dan kepuasan peserta (4,6), sedangkan kelemahan ditemukan pada keterampilan praktis memisahkan keuangan pribadi dan usaha (4,1). Hal ini menunjukkan bahwa kegiatan telah berhasil meningkatkan pemahaman dasar peserta, meskipun masih dibutuhkan pendampingan lanjutan untuk aspek praktik. Secara keseluruhan, kegiatan ini berkontribusi dalam memperkuat literasi keuangan UMKM dan memberikan dasar penting bagi perancangan program pelatihan berkelanjutan yang lebih komprehensif di masa mendatang.
Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi Dewi, Anak Agung Istri Pradnyarani; Sudarma, Made; Baridwan, Zaki
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.02.6

Abstract

Tax consultant helps the taxpayers taxation. Taxpayer requesting tax consultant do tax planning towards illegal. Tax consultant must adhere to the rules. This poses dilemma. This study was conducted to determine and observe how the tax consulting experience in facing dilemma when making tax planning using the approach of transcendental phenomenology. The results of this study have some form of dilemma is a dilemma due to unclear regulations and sympathy to the client. Through the experience of a tax consultant, this dilemma can be overcome with some consideration is to deepen awareness of rules and build awareness of the taxpayer.
Recency, frequency, quality: novel feature from sentiment analysis for clustering and ranking in tourism big data analytics Saraswati, Ni Wayan Sumartini; Putra, I Ketut Gede Darma; Sudarma, Made; Sukarsa, I Made; Aristamy, I Gusti Ayu Agung Mas
Bulletin of Electrical Engineering and Informatics Vol 15, No 2: April 2026
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v15i2.10709

Abstract

Understanding tourist perceptions has been a key benefit of sentiment analysis in tourism data. However, its outcomes can be further utilized to gain insights into the characteristics of tourist attractions and hotels. This study aims to develop a new feature, called recency, frequency, quality (RFQ), derived from sentiment analysis results to cluster and rank tourist attractions and hotels in Bali. RFQ consists of three components: review recency, review frequency, and review quality. These dimensions reflect the recentness of reviews, the popularity based on the number of reviews, and the review quality measured by the ratio of positive to negative sentiment polarity. Using big data analytics through clustering and ranking, the study finds that the quality of tourist attractions and hotels is primarily concentrated in Badung and Gianyar regencies. More tourist attractions are found in the silver cluster than in the gold, indicating the need to enhance quality. In the hotel sector, the diamond cluster dominates among star-rated hotels, suggesting overall high quality. Budget hotels show fairly good quality, with most falling under the gold cluster.
The role of firm size in moderating the relationship between earnings management and financial performance: empirical evidence from the transportation and logistics sector Dewanti, Nyoman Dewi Ayu Ratih Arya; Sudarma, Made; ⁠Amirya, ⁠Mirna
JRTI (Jurnal Riset Tindakan Indonesia) Vol. 11 No. 1 (2026): JRTI (Jurnal Riset Tindakan Indonesia)
Publisher : IICET (Indonesian Institute for Counseling, Education and Therapy)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/30036819000

Abstract

This study examines the relationship between earnings management and financial performance by distinguishing between accrual earnings management and real earnings management practices. In addition, this study investigates the moderating role of firm size in influencing the relationship between earnings management and financial performance. A quantitative approach was employed using secondary data obtained from 38 companies in the transportation and logistics sector listed on the Indonesia Stock Exchange during the 2019–2024 period, resulting in 138 firm-year observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The findings suggest that real earnings management has a positive effect on financial performance, indicating that operational adjustments may improve short-term financial outcomes. In contrast, accrual earnings management has a negative effect on financial performance, suggesting that accrual-based manipulation may reduce earnings quality and fail to reflect the firm’s actual economic condition. Furthermore, firm size does not moderate the relationship between accrual earnings management and financial performance. However, firm size strengthens the relationship between real earnings management and financial performance, indicating that larger firms have greater capacity to utilize operational strategies to influence reported performance. These findings contribute to the literature by highlighting the different implications of accrual and real earnings management for financial performance and emphasizing the contextual role of firm size. However, the results should be interpreted with caution due to the limited sample size, sector-specific focus, and the use of a single proxy for real earnings management.
The Influence Of Financial Distress, Operational Complexity, Audit Opinion, And Audit Tenure On Audit Delay Sianipar, Maria; Sudarma, Made
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to provide empirical evidence on the factors influencing audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The independent variables used in this quantitative study are financial distress, operational complexity, audit opinion, and audit tenure. The sample was selected using purposive sampling, with data obtained from publicly accessible financial statements and annual reports. The data were analyzed using multiple linear regression in SPSS version 25. The results indicate that audit opinion has a significant negative effect on audit delay, whereas financial distress, operational complexity, and audit tenure have no significant effect.
Analysis Of The Effect Of Profitability, Liquidity, And Leverage On Stock Returns Vania, Calista Nia; Sudarma, Made
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.194

Abstract

This study aims to analyze the effect of financial ratios namely the profitability ratio (Return on Assets/ROA), the liquidity ratio (Current Ratio/CR), and the leverage ratio (Debt to Equity Ratio/DER) on stock returns. The objects of this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. ROA, CR, DER, and stock returns were measured using annual reports published by IDX. The sample consists of 15 companies selected from 33 listed companies using a purposive sampling method. The statistical procedures include descriptive analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and hypothesis testing. Hypotheses were tested using multiple linear regression at a 5% significance level, along with tests for the coefficient of determination, simultaneous effects, and partial effects. The results show that ROA has a significant effect on stock returns, while CR and DER do not. However, ROA, CR, and DER collectively have a significant effect on stock returns.
Co-Authors -, rosidi . Rosidi Agus Aan Jiwa Permana Ahmad Sulton Aji Dedi Mulawarman Akhmad Thoha Akhmad Thoha Ali Djamhuri Alrasyid, Roby Amirul Anak Agung Gede Sugianthara Anak Agung Istri Pradnyarani Dewi Anak Agung Kompiang Oka Sudana Ariawan, Ariawan Arif, Ariobimo Arifin Sabeni Aristamy, I Gusti Ayu Agung Mas Artawan, Komang Nova Arya Ramadhan, Fauzul Astriyana Putri, Wahyu Astutik, Dian Atim Djazuli Aulia Fuad Rahman Aulia Rahma Yani Aulia, Faraz Muhammad Ayu Dwi Giriantari , Ida Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bayu Tri Mukti Mukti Brahmananda, A.A. Ngurah Agung Satria Budi Dharma Prabhawa, I Dewa Gede Darmawan, I Gede Hadi Darmayasa, Ngakan Nyoman Dea Novim Kartikasari Desak Ketut Sintaasih Dewa Made Wiharta Dewanti, Nyoman Dewi Ayu Ratih Arya Dewi, Anak Agung Istri Pradnyarani Dewi, Anak Agung Istri Pradnyarani Dian Astutik, Ni Putu Dima Nurfitri Apriani Djumahir - Djumahir Djumahir Djumahir Djumahir Djumilah Zain Djumilah Zain Duman Care Khrisne Dyatri Utami Arina Absari Eka Afnan Troena Eko Ganis Sukoharsono Eko Purwanto Eliwa, Yasser Endang Mardiati Erfan Muhammad, Erfan Eria Latifalia Erzha Erwi ani Erwin Saraswati Faridzky, Fadel Fibriyani Nur Khairin Ghozali Maski Grahita Chandrarin Gugus Irianto I Gede Riana I Gede Totok Suryawan I Gede Yudi Primanta I Ketut Gede Darma Putra I ketut Gede Darma Putra I Made Arsa Suyadnya I Made Oka Widyantara I Made Sukarsa I Nyoman Darmayasa I Nyoman Gunantara I P G. Adiatmika I Putu Agus Eka Darma Udayana, I Putu Agus Eka I Wayan Shandyasa I Wayan Sutama I Wayan Wirata Ida Ayu Dwi Giriantari Ida Bagus A. Swamardika IDA BAGUS GDE PRANATAYANA Iwan Triyuwono Jaya, Sandy Mahendra Jayantari, Made Widya Jo, Minho Juli Sulaksono Kardiyasa, Komang Agus Putra Karina Astria Pardede Kartika Putri Kumalasari Kartika Putri Kumalasari Ketut Gede Darma Putra, I Komang Ayu Triana Indah Kusuma Ratnawati Lestari, Ni Putu Nila Lie Jasa Lilik Purwanti Lituhayu Van Tama, Steffi Londong Allo, Michael Tanduk Langi Lukito Fauji M Achsin M. Ali Fikri M.S. Idrus M.S. Idrus Mahaputra, IGAM Yoga Maharani, I Gusti Ayu Angelica Tara Phoebe Manuaba, Ida Bagus Gede Maria Yanida Maria Yanida Martadinata, Sudrajat Minho Jo Mirna Amirya Moh. Hidayat Koniyo Muhammad Fuad Muhammad Yusda Asmorokondi Muzhaffar, Raihan Faishal Ngurah Indra ER Ni Wayan Sri Ariyani Nila Trisna Syanthi Nilasari, Ni Ketut Novia Noval Adib Nujmatul Laily Nunut Asihanna, Ester Palaguna, I Nyoman Terang Trimakna Panangian, Arden Ashido Gabe Pancawati, Ni Luh Putu Anom Pangestu, Suciati Hanung Pawana P., I Gusti Ngurah Agung Pinandhito, Samuel Hamonangan Prabawa, I Nyoman Angga Prahayuningtyas, Dita Rizky Premana Putra, I Gede Bagus Prima Wulandari, Putu Purnawan, I Putu Abdi Putra Sentana, Kadek Wibawa Putra, I Wayan Sri Atma Putri Harziani Putri, Ayu Kemala Putu Prima Wulandari Rahayu Indriasari Rahayu, Ni Luh Widi Rahmat Zuhdi Rinaldi Yonnia Firmansyah Roekhudin, Roekhudin Rosidi Rosidi Rukmi Sari Hartati Saraswati, Ni Wayan Sumartini Satria Paramartha, Putu Bagus Sianipar, Maria Sindu, I Gede Partha Siregar, Mercy Irene Christine Solimun - Somiartha, Putu Sri Muljaningsih Stefanus Dwiputra, SE Stefanus SE Dwiputra Steffi Lituhayu Van Tama Sujono - Sukendri, Nengah Surachman . Surachman . Surmayanti, Reni Susanto, Dwi Setiawan Sutrisno - Swarmardika , Ida Bagus Alit Swarmardika Tama, Steffi Lituhayu Van Tona Aurora Lubis Trismia Indriyani, Ni Putu Triwayuni, I Gusti Ayu Ubud Salim Ubud Salim Umar Nimran Unti Ludigdo Unti Ludigdo Vania, Calista Nia Wicaksana, Putu Aryasuta Widari, Ni Nyoman Satya Wijaya Kusuma Yasa, Kadek Wijaya, I Gusti Kade Harta Kesuma Wijayakusuma, I Gusti Ngurah Lanang Wiradharma, Gde Wisnu Wuryan Andayani Yeney Widia P Yeney Widya Prihatiningtias Yogiswara, Yoni Yohanis Rura Yohanis Rura Yudhistira Bayu Perkasa Yuliansyah, Alfian Fahrul Zaki Baridwan Zefanya Nadya Putri ⁠Amirya, ⁠Mirna