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All Journal Kiat Bisnis Jurnal Minds: Manajemen Ide dan Inspirasi 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) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) ACCOUNTHIK : Journal of Accounting and Finance JAF- Journal of Accounting and Finance Al-Kharaj: Journal of Islamic Economic and Business 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 Atma Inovasia International Journal of Accounting & Finance in Asia Pasific Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inkubis: Jurnal Ekonomi dan Bisnis eProceedings of Management Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Mutiara: Jurnal Penelitian dan Karya Ilmiah IIJSE Proceeding of Community Service and Engagement Journal of Indonesia Business Research (JIBR)
Dudi Pratomo
Prodi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis, 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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LITERASI PENGENDALIAN INTERNAL UNTUK PERSEDIAAN DI PERUSAHAAN DAGANG Dudi Pratomo; Andrieta Shintia Dewi; Mohammad Riza Sutjipto; Dwi Fitrizal Salim
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 6 (2025): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i6.3215

Abstract

Pengabdian ini bertujuan untuk meningkatkan literasi pengendalian internal persediaan di kalangan guru Sekolah Menengah Kejuruan (SMK) YPPS Sumedang guna mendukung pengelolaan persediaan barang praktik yang akuntabel, transparan, dan efisien melalui pemanfaatan teknologi digital sederhana. Metode pengabdian yang digunakan adalah pendekatan partisipatif dan edukatif yang dilaksanakan melalui tahapan identifikasi masalah, penyuluhan konsep pengendalian internal berbasis kerangka COSO, simulasi pencatatan persediaan digital menggunakan spreadsheet, implementasi terbimbing, serta evaluasi dan refleksi kegiatan. Hasil pengabdian menunjukkan adanya peningkatan pemahaman dan keterampilan guru dalam menerapkan prinsip pengendalian internal, termasuk pemisahan fungsi, dokumentasi, dan pemantauan, serta kemampuan mengoperasikan pencatatan persediaan berbasis digital yang lebih sistematis dibandingkan metode manual. Simpulan dari kegiatan ini adalah bahwa literasi pengendalian internal yang dipadukan dengan pendampingan teknologi sederhana efektif dalam memperkuat tata kelola persediaan di lingkungan pendidikan vokasi dan menjadi fondasi awal dalam membangun budaya manajemen berbasis data yang berkelanjutan.  
PENGARUH KUALITAS AUDIT, KOMITE AUDIT, DAN KOMISARIS INDEPENDEN PADA MANAJEMEN LABA : Studi Pada Perusahaan Manufaktur yang Terdata di Bursa Efek Indonesia Periode 2017-2021 Dudi Pratomo; Alfathu Fajra Amanda
Journal of Indonesia Business Research (JIBR) Vol. 2 No. 2 (2024): September 2024
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jibr.v2i2.8397

Abstract

Perusahaan harus miliki sistem pelaporan keuangan yang dapat dipercaya karena laporan keuangan berperanan penting dalam menilai keadaan keuangan saat ini. Salah satu elemen kunci dalam laporan keuangan ialah laba, yang miliki signifikansi besar bagi para pemangku kepentingan baik dari internal atau eksternal. Memanipulasi informasi laba agar sesuai keinginan manajemen merupakan tindakan yang tidak etis, karena informasi laba dipakai guna evaluasi kinerja perusahaan lewat analisis laporan keuangan. Oleh karena itu, laporan keuangan yang disabilan harus bebas dari kesalahan materi yang dapat memengaruhi pengambilan keputusan yang akurat. Namun, dalam beberapa situasi, manajemen mungkin mencoba melakukan praktik manajemen laba. Studi ini tujuannya guna temukan pengaruh dari Kualitas Audit, Komite Audit, serta keberadaan Dewan Komisaris yang independen pada praktik manajemen laba pada perusahaan manufaktur yang terdata di BEI selama periode 2017-2021. Studi ini memakai metode pengamatan dan menerapkan analisis data dengan metode analisis linier berganda serta melakukan pengujian hipotesis. Sumber data yang dipakai di studi ini ialah data sekunder yang berasal dari laporan tahunan perusahaan, yang diperoleh lewat website BEI dan situs web resmi perusahaan yang bersangkutan. Hasil dari studi ini memperlihatkan secara keseluruhan, Kualitas Audit (X1), Komite Audit (X2), dan Dewan Komisaris Independen (X3) secara signifikan memengaruhi praktik manajemen laba pada perusahaan manufaktur yang terdata di BEI selama periode 2017-2021, dengan tingkat kepercayaan sekitar 51,76%. Namun, bila dilihat secara terpisah, variabel Kualitas Audit tidak berdampak yang signifikan pada praktik manajemen laba, sementara variabel Komite Audit dan Dewan Komisaris Independen berdampak yang signifikan pada praktik manajemen laba
The Effect Of1sales Growth, Fix Assets Intensity,1and Audit Quality On Tax Avoidance Sabrina Regita Dea Putri; Dudi Pratomo
Journal of Indonesia Business Research (JIBR) Vol. 3 No. 2 (2025): September 2025
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jibr.v3i2.10110

Abstract

This research aims to determine the influence of sales growth, fixed asset intensity, and audit quality on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (BEI). The sample for this research is 9 banking companies with а total sample of 45. The results of this research show that sales growth and fixed asset intensity have a negative effect on tax avoidance, while audit quality has a positive effect on tax avoidance. This research was conducted to contribute to mining sector companies so that they do not engage in tax avoidance because it will have an impact on state income.
Pengaruh Environmental, Social, Governance (Esg) Dan Good Corporate Governance (Gcg) Terhadap Nilai Perusahaan Dengan Profitabilitas, Leverage Dan Ukuran Perusahaan Sebagai Variabel Kontrol (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Muthia Ramadhanti Sumarno; Dudi Pratomo
Journal of Indonesia Business Research (JIBR) Vol. 4 No. 1 (2026): June 2026
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jibr.v4i1.11126

Abstract

Indikator pentingnya suatu perusahaan dari sudut pandang berbagai pemangku kepentingan, termasuk investor yang mengaitkan nilai korporasi dengan harga saham, adalah nilai korporasi. Riset terkait menggunakan ukuran perusahaan, profitabilitas, dan leverage sebagai variabel kontrol untuk menyelidiki bagaimana faktor lingkungan, sosial, dan tata kelola (ESG) serta tata kelola korporasi yang baik (GCG) mempengaruhi nilai korporasi. Riset terkait berinti pada perusahaan di industri energi yang terdaftar di Bursa Efek Indonesia (IDX) antara tahun 2019 dan 2023. GCG ditentukan oleh jumlah komisaris independen dalam organisasi, sedangkan faktor ESG dievaluasi berdasarkan pengungkapan GRI dalam laporan keberlanjutan. Sampling purposif, di mana peneliti memilih sampel berdasarkan kriteria yang telah ditentukan dahulu, dan data sekunder dipakai pada studi ini. Selama periode penelitian lima tahun, terdapat total 70 sampel yang mewakili 14 organisasi. Teknik analisis yang dipakai pada studi ini adalah statistik deskriptif dan analisis regresi data panel. Kesimpulannya menampakan jika tata kelola korporasi yang baik (GCG) dan faktor lingkungan, sosial, dan tata kelola (ESG) mempunyai dampak pada nilai perusahaan secara bersamaan ketika mempertimbangkan faktor-faktor seperti ukuran, keuntungan, dan leverage. Nilai perusahaan tidak dipengaruhi secara sebagian oleh faktor lingkungan, sosial, dan tata kelola. Sementara itu, nilai perusahaan tidak dipengaruhi secara sebagian oleh tata kelola korporasi yang baik (GCG).
Environmental Performance, Governance Mechanisms, and Carbon Emission Disclosure: Moderating Role of Leverage Fanji Farman; Erpi Rahman; Ina Nusuki; Dini Wahjoe Hapsari; Dudi Pratomo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4415

Abstract

Rising demand for environmental transparency has encouraged companies to improve carbon emission disclosure (CED) in sustainability reporting. However, in Indonesia, evidence on the role of corporate governance and sector-specific factors remains limited and inconsistent. This study examines the effects of environmental performance, institutional ownership, and independent commissioners on CED, with leverage as a moderating variable, among Basic Materials, Industrial, and Consumer Cyclicals firms listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Using panel data regression with the Random Effect Model (REM) on 35 companies and 140 observations, the results show that environmental performance positively and significantly affects CED (? = 0.028, p = 0.039). Institutional ownership and independent commissioners do not show significant effects (p = 0.431 and p = 0.474, respectively). Leverage and all interaction terms are also non-significant, indicating that capital structure does not moderate the examined relationships in this context. These findings suggest that substantive environmental performance remains the primary driver of carbon disclosure transparency among high-emission sector firms in Indonesia.
The Influence of the Audit Committee on the Value of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2020-2024 Anbiya Abdul Ghani; Dudi Pratomo
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.353

Abstract

Background: Firm value reflects a company’s ability to create shareholder wealth and maintain investor confidence, particularly in the banking sector due to its critical role in economic stability. The audit committee as a corporate governance mechanism is expected to enhance firm value; however, previous findings regarding audit committee gender, education, and meeting frequency remain inconsistent. Objective: This study examines the partial and simultaneous effects of audit committee gender, education, and meeting frequency on firm value, with company size as a control variable, among banks listed on the Indonesia Stock Exchange during 2020–2024. Methods: This quantitative study analyzed secondary data from 37 purposively selected banks, comprising 185 bank-year observations. Panel data regression using the Fixed Effect Model was conducted after classical assumption testing and model selection procedures. Results: The findings reveal that audit committee gender, education, and meeting frequency simultaneously affect firm value, but none of these variables has a significant individual effect. Meanwhile, firm size significantly influences firm value, suggesting that investors place greater emphasis on overall corporate fundamentals than individual audit committee characteristics. Conclusion: This study contributes to corporate governance literature by demonstrating that firm value is influenced by the combined effectiveness of governance attributes rather than isolated characteristics. The findings provide practical implications for banking management and regulators in improving audit committee effectiveness and strengthening governance practices.
The Influence of Cash Flow and Earnings Quality on Financial Distress in IDX Transportation-Logistics Companies Larasati Gadis Budi Lestari; Dudi Pratomo
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10594

Abstract

Financial distress is a condition of financial difficulty that may disrupt a company’s operational continuity and business sustainability. This condition is an important concern, particularly for companies in the transportation and logistics subsector, as it may affect their ability to meet financial obligations, including debt payments and routine operational expenses. Cash flow and earnings quality are key indicators that can be used to assess a company’s financial health and the risk of financial distress. This study aims to analyze and examine the effect of cash flow and earnings quality on financial distress in transportation and logistics subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative method with a causal approach to examine the cause-and-effect relationship between the independent and dependent variables. The research sample consists of 27 companies with a total of 135 observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the assistance of EViews 12 software, which enables both simultaneous and partial evaluation of the variables. The results indicate that cash flow and earnings quality simultaneously have a significant effect on financial distress. However, partially, each variable does not show a significant effect on financial distress. These findings contribute to the development of literature related to financial distress and may serve as a consideration for company management and investors in evaluating corporate financial conditions. Future research is recommended to include other variables that may potentially affect financial distress in order to provide a more comprehensive analysis. Keywords: cash flow, earnings quality, financial distress, transportation and logistics.
LITERASI KEUANGAN BERBASIS AI UNTUK MENINGKATKAN KESIAPAN DIGITAL PELAJAR DI SEKOLAH INDONESIA SINGAPURA LTD Farida Titik Kristanti; Dudi Pratomo; Putri Fariska; Ratih R. Raihanun
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 4 No. 4 (2026): Agustus
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v4i4.4073

Abstract

Pengabdian ini bertujuan untuk meningkatkan literasi keuangan berbasis Artificial Intelligence (AI) dan kesiapan digital pelajar di Sekolah Indonesia Singapura Ltd (SIS) melalui penguatan pemahaman pengelolaan keuangan digital, pemanfaatan teknologi AI, serta perlindungan terhadap risiko kejahatan keuangan digital. Metode pengabdian yang digunakan adalah pendekatan edukasi interaktif dan partisipatif yang dilaksanakan melalui tahapan analisis kebutuhan, persiapan, implementasi pelatihan, serta evaluasi dan keberlanjutan program. Pelaksanaan kegiatan meliputi penyampaian materi, simulasi deteksi phishing, edukasi pencegahan pinjaman online ilegal, pengenalan Economic AI, serta praktik pengelolaan keuangan digital, yang dilengkapi dengan pre-test, diskusi, dan kuesioner evaluasi pascakegiatan. Hasil pengabdian menunjukkan bahwa kegiatan memperoleh respons positif dari 32 peserta, dengan akumulasi penilaian sebesar 39% pada kategori setuju dan 36% pada kategori sangat setuju terhadap berbagai aspek pelaksanaan program, sementara pada indikator kejelasan materi sebanyak 43,8% peserta menyatakan sangat setuju dan 37,5% menyatakan setuju, serta pada indikator pelayanan panitia sebanyak 53,1% menyatakan sangat setuju dan 31,3% menyatakan setuju. Hasil tersebut menunjukkan bahwa materi literasi keuangan digital, pemanfaatan AI, dan perlindungan keamanan siber dapat diterima serta dipahami dengan baik oleh peserta. Simpulan pengabdian menunjukkan bahwa program literasi keuangan berbasis AI dapat menjadi pendekatan yang relevan untuk memperkuat kesiapan digital pelajar, khususnya dalam memahami pengelolaan keuangan, memanfaatkan teknologi secara produktif, serta meningkatkan kewaspadaan terhadap risiko kejahatan keuangan digital.
Dividend Policy, Board Independence, Managerial Ownership, and Firm Age as Determinants of Healthcare Firm Value Pratomo, Dudi; Charisma Budi, Vatya; Riyadh A-Alazeez, Hosam Alden
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 13 No 2 (2026): September
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v13i2.59198

Abstract

Firm value reflects investors’ assessment of a company’s performance and prospects. This study contributes by examining whether governance and corporate characteristics explain healthcare firm value after controlling for key financial fundamentals. Using annual-report data from healthcare companies listed on the Indonesia Stock Exchange during 2019–2023, the study applies panel-data regression to a final sample of 17 firms and 85 firm-year observations. The Random Effects Model results show that dividend policy, board independence, managerial ownership, and firm age do not significantly affect firm value. In contrast, profitability, firm size, and leverage have significant positive effects on firm value. These findings indicate that healthcare firm valuation during the study period was more strongly associated with financial fundamentals than with dividend policy, governance structure, or organizational maturity. Managers and investors should therefore prioritize profitability, scale, and prudent capital-structure management when assessing and enhancing firm value.
Pengaruh Ukuran Dewan Komisaris, Gender Diversity pada Dewan, dan Kualitas Auditor Eksternal terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Desi Ambarsari; Dudi Pratomo; Kurnia Kurnia
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 17 No. 2 (2019): KOMPARTEMEN, Vol 17 No 2, September 2019
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v17i2.3809

Abstract

This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017. In addition, to analyze the effect simultaneously and partially between board of commissioner size, gender diversity in boards, and external auditor quality against tax aggressiveness in property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.The analytical method used is descriptive statistical test and panel data regression analysis using Eviews version 10. The technique of selecting the sample used is purposive sampling and obtained 28 property and real estate companies with a period of research for five years in 2013-2017 so obtained 140 units sample in this research.The results of this study also show that simultaneously the Board of Commissioners Size, Gender Diversity on the Board, and the Quality of External Auditors influence Tax Aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Partially Gender Diversity on the Board has a negative effect on Tax Aggressiveness, while Board of Commissioners Size and External Auditor Quality have no effect.Keywords: Tax Aggressiveness, Board of Commissioner Size, Gender Diversity in Boards, External Auditor Quality
Co-Authors Adli Dzil Ikram Agustina, Ratna Dewi Ahmad Fachrizal Aiko Aurelia Nur Amri Ajeng Luthfiyatul Farida Alfathu Fajra Amanda Alrasyid, Arifah Hilmi Amanda, Alfathu Fajra AMBARSARI, DESI Anbiya Abdul Ghani Andri Susanto Andrieta Shintia Dewi Anita Silvianita Annisa Justica Maulani Annisa Lutfia Annisa Nurbaiti Ardan Gani Asalam Ardhasena Muhammad Fauzi ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Cahyaningsih Chairunnisa, Alifiya Rifdah Charisma Budi, Vatya Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Desi Ambarsari Dewa, Mahesa Dini Wahjoe Hapsari Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Ellyana, Kharisma Elvira Astrid Salsabilla Enung Muhaemi Erpi Rahman Fanji Farman Farida Titik Kristanti Fitri Anjani Gustiansyah, Pasha Haifa Khairatun Hisan Hakim, Aqil Lukmanul Havivah, Vivi Hervita Triswidyaria Hosam Alden Riyadh A.Alazeez Ika Prismawardani Ikhsan, Danu Ina Nusuki Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Koenta Adji Koerniawan Koernawan, Koenta Adji Krishna Kusumahadi Krisintia, Jesica KURNIA KURNIA Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Larasati Gadis Budi Lestari Lathifa Salsabila Nur Achmad Lestari, Poppy Ariyani Sumitha Majid, Muhammad Faishal Abdul Marshanda Tahira Maruf, Windy Kusuma Wardani Maulina, Thalia Rizky Mohammad Riza Sutjipto Muhamad Rafki Nazar Muhammad Rofik Wibowo Muhammad Rofik Wibowo Muthia Ramadhanti Sumarno Nazar, Muhammad Rafki Nelda Alma Ni Putu Desy Cristiana Yanthi Novy Fajriati Pangestu, Sri Hardiyati Permatasari, Shinta Diah Putri Fariska Sugestie Putri, Deyya Ananda Putu Nina Madiawati R. Nurafni Rubiyanti Rafika Misdiyanti Ramadhan, Muhammad Bimandhanu Ratih Hendayani Ratih R. Raihanun Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rotua, Grace Yohana Roy Budiharjo Rr Sri Saraswati Rr Sri Saraswati Ruri Octari Dinata S, Azzahra Salsabiila Sabrina Regita Dea Putri Safarinda Nurzahara Salsabil, Nabilah Cikalia Sri Rahayu Sumarno , Muthia Ramadhanti Sumarno, Muthia Ramadhanti Tahaanii, Salsabilla Tommy Handoko Triady, Derry Rizky Trihapsari, Siti Nurazizah Vanissa Amalia Zahra Joesah Viliane Puspa Negara Vivi Havivah Willy S. Yuliandhari Willy S. Yuliandhari, Willy S. Yazid, Hanif Zalfa Sheehan Febria Zikro, Alvin