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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Kiat Bisnis Jurnal Manajemen dan Bisnis Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Aktual Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Journal of Humanities and Social Studies ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Abdi Masyarakat Indonesia Prosiding Konferensi Nasional PKM-CSR Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi Keuangan dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Journal of Social And Economics Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Mutiara: Jurnal Penelitian dan Karya Ilmiah journal of social and economic research
Dudi Pratomo
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Do Earnings Management and Audit Committee Have an Effect on the Firm Value? Dudi Pratomo; Daniel Adventheo Sudibyo
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p234-247

Abstract

The stock price is used as a consideration for investors to invest in a company. During the COVID-19 pandemic, stock prices fell thus it became a special concern for investors. The stock price can show the high and low of the firm value. A company that has a high firm value can reflect the company’s good performance and it able to provide prosperity to investors. In the future, highly firm value can make the markets and investors confident on the company’s prospects and performance. This study aims to determine the effect of earnings management and the audit committee on the firm value with control variables of profitability, leverage, and firm size in the companies indexed LQ45 on the Indonesia Stock Exchange 2016-2020. The data used were obtained from annual reports on the official website of the Indonesia Stock Exchange and the company’s official website. The populations are the companies indexed LQ45 on Indonesia Stock Exchange. The sampling technique used purposive sampling and obtained as many as 24 companies in 5 years, the total samples are of 120 companies. The analytical method used is panel data regression analysis. The result shows that earnings management and audit committee with profitability, leverage, and firm size as control variables have a simultaneous effect on the firm value. Meanwhile, earnings management and audit committee with profitability, leverage, and firm size as control variables have no partial effect on the firm value at the LQ45 indexed companies on Indonesia Stock Exchange in 2016-2020.
Apakah Kualitas Audit Dapat Mempengaruhi Agresivitas Pajak ? Muhammad Rofik Wibowo; Dudi Pratomo
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.448

Abstract

Management of the company can use tax planning strategies in ways that are legal (tax avoidance) or illegal (tax evasion). However, it is crucial to remember that the nation would suffer due to the reduction in one of its primary financial sources. This study examined KAP size, audit duration, audit fees, and tax aggressiveness for companies in the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) between 2017 and 2021. The data was obtained from annual reports that were posted on the official websites of the Indonesian Stock Exchange and other businesses. The sampling strategy employed was purposeful sampling, and 12 businesses were gathered over five years for 60 businesses. The method of analysis used is panel data regression analysis. The results of this study demonstrate the relationship between audit fees, audit duration, KAP size and tax aggressiveness. The size of the KAP, however, impacts tax aggressiveness in the food and beverage subsector companies listed on the Indonesia Stock Exchange between 2017 and 2021. In contrast, audit tenure and audit fees have no impact.
Pengaruh Aktivitas Tunneling, Opini Audit Dan Ukuran Dewan Komisaris Terhadap Kinerja Perusahaan Dengan Metode Altman Z-Score Rafika Misdiyanti; Dudi Pratomo; Djuznimar Zultilisna
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.449

Abstract

This study uses the Altman z-score method to examine the effects of company size, profitability, and leverage as control variables on company performance in the primary consumer goods sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. There are 52 companies in total in this population. Purposive sampling was the sampling approach employed in order to collect data from 260 observations. Secondary data are used in this research's quantitative methodology. Panel data regression analysis using Eviews 12 is the technique employed. The study's findings indicate that corporate performance is simultaneously influenced by tunnelling activity, audit opinion, and board size, with firm size, profitability, and leverage as control factors. Partially, audit findings and tunnelling activities have no impact on a company's performance. The size of the board of commissioners, nevertheless, has a detrimental impact on the operation of the business.
Meningkatkan Pengetahuan Kewirausahaan SMK YPPS: Strategi Pengelolaan Aset dan Keuangan dalam Jurusan Perhotelan, Kuliner, dan Desain Fesyen Dudi Pratomo; Andrieta Shintia Dewi; Khairani Ratnasari Siregar
Jurnal Abdi Masyarakat Indonesia Vol 4 No 2 (2024): JAMSI - Maret 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1094

Abstract

Dengan tiga jurusan—perhotelan, kuliner, dan desain fesyen—SMK YPPS memiliki unit produksi untuk memasarkan produk buatan siswa, sehingga memerlukan literasi keuangan dan pengetahuan kewirausahaan. Di SMK YPPS, siswa telah diberi keahlian secara teori dan praktik sesuai jurusannya masing-masing namun belum berhasil dalam mengelola usaha dan keuangannya salah satunya adalah perlindungan aset. Maka siswa perlu dilatih mengenai pengelolaan keuangan, pengelolaan usaha serta pengendalian internal. Agar dapat melewati tantangan yang ada di dunia usaha dan dunia industri. Pelatihan dilakukan dengan penyampaian materi, roleplaying dan mentoring. Pelatihan pendidik tentang sistem pengendalian internal bertujuan untuk memperkuat pemahaman mereka, memungkinkan mereka untuk memberikan pengetahuan praktis kepada siswa srta memberdayakan guru dan siswa. Sehingga dapat memperkaya pengambilan keputusan keuangan dan mendukung inisiatif pembangunan ekonomi lokal. Hasil dari kegiatan pelatihan ini peserta memperoleh peningkatan pengetahuan dalam pengelolaan asset, pencatatan keuangan, fungsi pengendalian internal, risiko bisnis dan aktivitas pengendalian. Yang ditunjukkan dengan hasil evaluasi pre-post test yang meningkat. Pada akhirnya, menumbuhkan budaya pengendalian internal yang efektif dalam unit bisnis dapat menginspirasi aspirasi kewirausahaan mahasiswa dan memfasilitasi praktik manajemen bisnis berkelanjutan.
PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN Agustina, Ratna Dewi; Pratomo, Dudi

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.557 KB) | DOI: 10.31955/mea.v3i1.99

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi baik secara simultan maupun parsial terhadap kecurangan pelaporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan audited perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Teknik pemilihan sampel dalam penelitian ini menggunakan purposive sampling sehingga diperoleh 33 perusahaan sektor pertambangan dengan periode penelitian selama lima tahun yaitu tahun 2013-2017 atau dengan kata lain terdapat 165 sampel dalam penelitian ini. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi logistik dengan menggunakan software SPSS 25. Hasil penelitian ini menunjukkan bahwa secara simultan tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi berpengaruh secara signifikan terhadap kecurangan pelaporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Hasil pengujian secara parsial menunjukkan bahwa tekanan berpengaruh negatif signifikan, kesempatan berpengaruh positif signifikan, sedangkan rasionalisasi, kemampuan, dan arogansi tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA DUDI PRATOMO; ATHIYYA NADHIFA NURAULIA
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.761

Abstract

Earnings Persistence is a revision of earnings to see company sustainable profits, this become an important aspect in earnings information for decision making.Population in this study used property, real estate and construction companies listed on the Indonesia Stock Exchange in 2013-2017. The total sample of the study were 17 companies. Data analysis using multiple linear regression and the process used software eviews 10. Results this study indicate that together institutional ownership, manageriall ownership and ownership concentration as well as the level of debt and company size affect earnings persistence with a coefficient of determination of 30.18%. Partial test shows that institutional ownership, managerial ownership, ownership concentration and company size negatively affect earnings persistence while the level of debt does not affect earnings persistence.
PENGENALAN MULTIMEDIA DIGITAL UNTUK MENINGKATKAN KOMPETENSI PROFESIONAL PENDIDIK PAUD RUBIYANTI, NURAFNI; Silvianita, Anita; Pratomo, Dudi; Hendayani, Ratih; Madiawati, Putu Nina
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.1959

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk mengembangkan kompetensi pendidik PAUD dalam penggunaan multimedia digital dalam melakuakan kegiatan baik belajar mengajar atau keperluan administrasi lainnya. Untuk lingkungan PAUD, penggunaan multimedia digital dalam pelaksanaan pendidikan menjadi penting agar peserta didik menjadi lebih tertarik dalam kegiatan belajar serta untuk memudahkan tenaga pendidik dalam melaksanakan kegiatan bekajar mengajar. Namun, pada kenyataannya, tidak seluruh tenaga pendidikan di lingkungan PAUD yang sudah memahami penggunaan multimedia sebagai media mengajar. Oleh karena itu, kegiatan pengabdian masyarakat ini bertujuan untuk melatih tenaga pendidik PAUD untuk memahami penggunaan multimedia digital agar dapat meningkatkan kompetensi professional tenaga pendidik. Agar kegiatan ini dapat berlangsung secara terus – menerus, maka pada kegiatan ini juga mengadakan TOT bagi staf pengajar dari penyelenggara mitra, yaitu Kalyana Learning Center. Selain itu, Kalyana Learning Center saat ini memang sedang mengembangkan program literasi yang ditujukan untuk dapat memperkaya pengetahuan dan keterampilan keprofesian pesertanya. Salah satunya adalah melalui program untuk mengembangkan kompetensi para pendidik professional.
Is It Possible for Audit Quality to Impact Tax Aggressiveness? Pratomo, Dudi; Wibowo , Muhammad Rofik
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): 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

Abstract

Introduction/Main Objectives: This study aims to compare the audit fɛes, audit duration, and tax aggrɛssiveness of public accounting firms in the food and beverage subsector listed on the Indonesia Stock Exchange. Background Problems: The firm's management pays more attention to taxes to maximize profit while minimizing its tax liabilities. Company management may execute tax planning tactics in a legal manner (tax avoidance) or a criminal manner (tax evasion). However, remember that the state suffers because one of the critical sources of governmental funding is diminished. Research Methods: Methods of study include panel data regression analysis and purposeful sampling. The annual report is available online at the company's and Indonesia Stock Exchange websites. Sixty samples were taken from as many as twelve different companies over a five-year period. Finding/Results: The results showed that combining KAP size, audit duration, and audit costs impacts tax aggressiveness. To a lesser extent than audit time and KAP size, audit fees influence tax aggression for food and beverage companies listed on the Indonesia Stock Exchange between 2017 and 2021. Conclusion: A company in the food and beverage subsector listed on the Indonesía Stock Exchange between 2017 and 2021 may be more or less tax aggressive depending on factors including the size of the public accounting firms, the length of time they have audited the business, and the amount of audit fees paid.
Pengembangan Sistem Informasi Akuntansi Pemantauan dan Evaluasi Keuangan untuk Pembangunan Pariwisata yang Berkelanjutan Murti, Galuh Tresna; Pratomo, Dudi; Farida, Ajeng Luthfiyatul
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 2 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i2.1016

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk melakukan pengembangan sistem informasi akuntansi yang berguna untuk melakukan pemantauan dan evaluasi keuangan di desa wisata Stamplat Girang, Desa Indragiri, Kec.Rancabali Kabupaten Bandung. Metode pelaksanaan kegiatan Pengabdian Kepada Masyarakat ini mencakup beberapa tahapan utama, yaitu: 1) analisis sistem, 2) perancangan sistem, 3) Pemrograman, 4) Pengujian, 5) Implementasi dan 6) Pemeliharaan. Pengabdian Kepada Masyarakat ini melibatkan pelatihan bagi warga sebagai pelaku usaha di desa wisata dalam penggunaan sistem informasi akuntansi yang baru dikembangkan sehingga dapat melakukan pemantauan dan evaluasi keuangan yang lebih baik. Tujuan akhir dari pengabdian pada masyarakat ini adalah untuk meningkatkan transparansi, akuntabilitas, dan efisiensi dalam pemantauan dan evaluasi keuangan desa wisata, serta meningkatkan keberlanjutan bisnis pariwisata di tingkat lokal. Diharapkan bahwa implementasi Pengabdian Kepada Masyarakat ini akan memberikan manfaat yang signifikan bagi pelaku usaha di desa wisata, masyarakat setempat, dan pihak terkait lainnya, serta berkontribusi pada pengembangan pariwisata yang berkelanjutan dan inklusif di wilayah tersebut. Hasil dari kegiatan pengabdian masyarakat ini adalah pelaku usaha di desa wisata memahami pentingnya penggunaan sistem informasi akuntansi dalam melakukan pemantauan dan evaluasi keuangan, sehingga permasalahan mengenai transparansi dan akuntabilitas keuangan diatasi.
Does Characteristics Of The Board Of Commissoners Affect Earning Persistance? Pratomo, Dudi; Rotua, Grace Yohana
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 4, No 1 (2020): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.8574

Abstract

The board of commissioners is one of the elements that must be present in a public company. This study aims to analyze the influence of the board of commissioners' characteristics on public companies' earnings persistence. The research period is 2017-2021, with a research sample of 16 companies in the food and beverage sector. The dependent variable of the research is earnings persistence, with the independent variable, as the completeness of this study using control variables. The results showed that the common effect model was the best in interpreting the impact of the influence of the Board of Commissioners on earnings persistence from the four characteristics of the Board of Commissioners that had been examined. It was found that the variable number of Board of Commissioners meetings had a significant positive effect on earnings persistence, while the variable had no significant effect. These findings suggest that the more and the quality of the number of meetings held by the board of commissioners will result in better earnings persistence. Another interesting finding is that the number of independent commissioners, expertise, and gender does not affect earnings persistence.
Co-Authors Adli Dzil Ikram Agustina, Ratna Dewi Ahmad Fachrizal Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Amanda, Alfathu Fajra AMBARSARI, DESI Andri Susanto Andrieta Shintia Dewi Anita Silvianita Annisa Justica Maulani Annisa Nurbaiti Ardan Gani Asalam ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Chairunnisa, Alifiya Rifdah Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Dewa, Mahesa Dini Wahjoe Hapsari Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Ellyana, Kharisma Elvira Astrid Salsabilla Fitri Anjani Gustiansyah, Pasha Hakim, Aqil Lukmanul Hapsari*, Dini Wahjoe Havivah, Vivi Hervita Triswidyaria Hosam Alden Riyadh A.Alazeez Ika Prismawardani Ikhsan, Danu Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Koernawan, Koenta Adji Krishna Kusumahadi Krisintia, Jesica Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Lathifa Salsabila Nur Achmad Lestari, Poppy Ariyani Sumitha Majid, Muhammad Faishal Abdul Maruf, Windy Kusuma Wardani Maulina, Thalia Rizky Muhamad Rafki Nazar Muhammad Rofik Wibowo Nazar, Muhammad Rafki Nelda Alma Ni Putu Desy Cristiana Yanthi Pangestu, Sri Hardiyati Permatasari, Shinta Diah Putri, Deyya Ananda Putu Nina Madiawati R. Nurafni Rubiyanti Rafika Misdiyanti Ramadhan, Muhammad Bimandhanu Ratih Hendayani Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rotua, Grace Yohana Roy Budiharjo Rr Sri Saraswati Ruri Octari Dinata S, Azzahra Salsabiila Safarinda Nurzahara Salsabil, Nabilah Cikalia Sri Rahayu Sumarno , Muthia Ramadhanti Sumarno, Muthia Ramadhanti Tahaanii, Salsabilla Tommy Handoko Triady, Derry Rizky Trihapsari, Siti Nurazizah Viliane Puspa Negara Vivi Havivah Wibowo , Muhammad Rofik Willy S. Yuliandhari Willy S. Yuliandhari, Willy S. Yazid, Hanif Zikro, Alvin