Articles
<![CDATA[Do Earnings Management and Audit Committee Have an Effect on the Firm Value? ]]>
<![CDATA[Dudi Pratomo]]>;
<![CDATA[Daniel Adventheo Sudibyo]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v14n2.p234-247
<![CDATA[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.]]>
<![CDATA[Apakah Kualitas Audit Dapat Mempengaruhi Agresivitas Pajak ? ]]>
<![CDATA[Muhammad Rofik Wibowo]]>;
<![CDATA[Dudi Pratomo]]>
<![CDATA[ Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah ]]>
Publisher : <![CDATA[STAI YPIQ BAUBAU, SULAWESI TENGGARA ]]>
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DOI: 10.59059/mutiara.v1i5.448
<![CDATA[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.]]>
<![CDATA[Pengaruh Aktivitas Tunneling, Opini Audit Dan Ukuran Dewan Komisaris Terhadap Kinerja Perusahaan Dengan Metode Altman Z-Score ]]>
<![CDATA[Rafika Misdiyanti]]>;
<![CDATA[Dudi Pratomo]]>;
<![CDATA[Djuznimar Zultilisna]]>
<![CDATA[ Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah ]]>
Publisher : <![CDATA[STAI YPIQ BAUBAU, SULAWESI TENGGARA ]]>
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DOI: 10.59059/mutiara.v1i5.449
<![CDATA[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.]]>
<![CDATA[Pengaruh Keputusan Investasi dan Kebijakan Dividen terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Barang Konsumen Primer Sub Sektor Perusahaan Makanan dan Minuman Tahun 2017-2021) ]]>
<![CDATA[Shinta Diah Permatasari]]>;
<![CDATA[Dudi Pratomo]]>;
<![CDATA[Rr. Sri Saraswati]]>
<![CDATA[ eProceedings of Management Vol 10, No 4 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[eProceedings of Management ]]>
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<![CDATA[Nilai perusahaan adalah pendapat investor tentang keberhasilan perusahaan, yang sering dikaitkan dengan hargasaham. Jika harga saham tinggi maka nilai perusahaan juga akan tinggi. Tujuan utama perusahaan adalah untukmeningkatkan kemakmuran para pemegang saham dengan cara memaksimalkan nilai perusahaan. Penelitian inibertujuan untuk mengetahui pengaruh variabel independen terhadap variabel dependen pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Variabel independendalam penelitian ini adalah keputusan investasi dan kebijakan dividen, sedangkan variabel dependen dalampenelitian ini adalah nilai perusahaan. Nilai perusahaan diukur dengan menggunakan Price to Book Value(PBV). Populasi dalam penelitian ini adalah sub sektor makanan dan minuman yang terdaftar di Bursa EfekIndonesia tahun 2017-2021. Teknik sampling yang dilakukan yaitu purposive sampling dan diperoleh jumlahsampel pada penelitian ini sebanyak 75 sampel yang terdiri dari 15 perusahaan dengan periode penelitian selama5 tahun yaitu tahun 2017- 2021. Metode analisis data menggunakan regresi data panel dengan menggunakansoftware Eviews 10. Hasil penelitian menunjukkan bahwa keputusan investasi dan kebijakan dividen secarasimultan berpengaruh terhadap nilai perusahaan. Secara parsial keputusan investasi berpengaruh signifikanterhadap nilai perusahaan. Sedangkan kebijakan dividen secara parsial tidak berpengaruh signifikan terhadapnilai perusahaan.Kata Kunci- kebijakan dividen, keputusan investasi, dan nilai perusahaan]]>
<![CDATA[Meningkatkan Pengetahuan Kewirausahaan SMK YPPS: Strategi Pengelolaan Aset dan Keuangan dalam Jurusan Perhotelan, Kuliner, dan Desain Fesyen ]]>
<![CDATA[Dudi Pratomo]]>;
<![CDATA[Andrieta Shintia Dewi]]>;
<![CDATA[Khairani Ratnasari Siregar]]>
<![CDATA[ Jurnal Abdi Masyarakat Indonesia Vol 4 No 2 (2024): JAMSI - Maret 2024 ]]>
Publisher : <![CDATA[CV Firmos ]]>
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DOI: 10.54082/jamsi.1094
<![CDATA[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.]]>
<![CDATA[Measurement of Product Costing for Business Process at SMK YPPS Sumedang: Perhitungan Harga Pokok untuk Bisnis Usaha di SMK YPPS Sumedang ]]>
<![CDATA[Dini Wahjoe Hapsari*]]>;
<![CDATA[Dwi Fitrizal Salim]]>;
<![CDATA[Dudi Pratomo]]>;
<![CDATA[Kharisma Ellyana]]>;
<![CDATA[Alvin Zikro]]>
<![CDATA[ Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Lancang Kuning ]]>
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DOI: 10.31849/dinamisia.v8i2.18017
<![CDATA[SMK YPPS Sumedang is a formal education unit that organizes vocational education focusing on hospitality, culinary, and fashion expertise. The school has provideda practice room to support students' business expertise. Business management must be equipped with financial management skills. Service and manufacturing industries require the accurate calculation of the produc costingto determine selling prices. The obstacle faced by the school is that students have not been able to calculate the cost of goods and selling price accurately Students need additional insight related to these calculations. The team of community service activities was implemented in class X, consisting of students of the hospitality, catering, and fashion programs. This activity used a combination of investigative, quantitative and descriptive approach.In addition to providing material, students work on pre-test and post-test questions. The test scores showed an increase after students obtained the material. The results of the questionnaire filled out by students showed 94% agreed that the implementation of the activity went according to the objectives, 97% agreed that the activity program suited the needs of the partners (students of SMK YPPS), 90% agreed that the implementation of the program was relatively sufficient, 96% agreed that the implementation team was friendly and helpful, 97% agreed that this program was sustainable]]>
<![CDATA[PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[Agustina, Ratna Dewi]]>;
<![CDATA[Pratomo, Dudi]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
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DOI: 10.31955/mea.v3i1.99
<![CDATA[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.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA ]]>
<![CDATA[DUDI PRATOMO]]>;
<![CDATA[ATHIYYA NADHIFA NURAULIA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v23i1.761
<![CDATA[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.]]>
<![CDATA[PENGENALAN MULTIMEDIA DIGITAL UNTUK MENINGKATKAN KOMPETENSI PROFESIONAL PENDIDIK PAUD ]]>
<![CDATA[RUBIYANTI, NURAFNI]]>;
<![CDATA[Silvianita, Anita]]>;
<![CDATA[Pratomo, Dudi]]>;
<![CDATA[Hendayani, Ratih]]>;
<![CDATA[Madiawati, Putu Nina]]>
<![CDATA[ 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 : <![CDATA[Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI) ]]>
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DOI: 10.37695/pkmcsr.v6i0.1959
<![CDATA[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.]]>
<![CDATA[Is It Possible for Audit Quality to Impact Tax Aggressiveness? ]]>
<![CDATA[Pratomo, Dudi]]>;
<![CDATA[Wibowo , Muhammad Rofik]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya ]]>
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<![CDATA[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.]]>
