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All Journal Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Syi'ar Iqtishadi Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Manajemen dan Bisnis FINANCIAL : JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Journal of Islamic Accounting and Finance Research Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Manajemen dan Inovasi (MANOVA) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Warta Desa (JWD) Perbanas Journal of Islamic Economics and Business Jurnal Masyarakat Madani Indonesia SERVIRISMA: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Akuntansi Dedication : Jurnal Pengabdian Masyarakat Jurnal Inovasi Akuntansi NGARSA: Journal of Dedication Based on Local Wisdom Review of Islamic Social Finance and Entrepreneurship Accounting Journal of Ibrahimy (AJI) Jurnal Akuntansi dan Keuangan International Journal of Economics, Business Management and Accounting JURDIASRA Ecoducation Journal of Business and Information System Jurnal Inspektorat
Tri Wahyudi
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Green Innovation Meets Artificial Intelligence: The Strategic Function of Intellectual Capital in Emerging Economies: Inovasi Hijau Berpadu dengan Kecerdasan Buatan: Fungsi Strategis Modal Intelektual di Negara-Negara Berkembang Wahyudi, Tri; Arisondha, Edy; Solihat, Hana; Titiantono, Aliffa Rhevalina
Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i2.1581

Abstract

Penelitian ini mengkaji pengaruh inovasi produk ramah lingkungan dan adopsi kecerdasan buatan (AI) terhadap keunggulan bersaing, dengan menekankan peran moderasi dari intellectual capital (IC). Mengacu pada pendekatan Resource-Based View (RBV), studi ini mengeksplorasi bagaimana perusahaan mengubah aset tidak berwujud menjadi kapabilitas strategis sebagai respons terhadap tekanan keberlanjutan dan transformasi digital. Survei dilakukan terhadap 150 manajer dari 60 perusahaan manufaktur di Indonesia, dan data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa inovasi hijau dan adopsi AI berpengaruh signifikan dan positif terhadap keunggulan bersaing. Selain itu, intellectual capital memperkuat pengaruh inovasi hijau, meskipun tidak menunjukkan efek moderasi yang signifikan terhadap adopsi AI. Temuan ini menekankan pentingnya sumber daya berbasis pengetahuan khususnya modal manusia, struktural, dan relasional dalam mewujudkan manfaat strategis dari inovasi. Meskipun AI menawarkan nilai strategis, dampaknya lebih bergantung pada kesiapan organisasi dan infrastruktur digital dibandingkan dengan bentuk IC tradisional. Studi ini memberikan kontribusi teoritis terhadap RBV dengan menunjukkan interaksi antara kapabilitas internal dan strategi inovasi di pasar negara berkembang. Implikasi praktisnya adalah bahwa perusahaan perlu berinvestasi tidak hanya pada inovasi, tetapi juga pada pengembangan sistem pengetahuan internal untuk memperkuat daya saing jangka panjang. Keterbatasan penelitian ini terletak pada desain cross-sectional dan pengukuran IC yang masih konvensional. Penelitian selanjutnya disarankan untuk mengeksplorasi efek jangka panjang dan mengembangkan dimensi IC berbasis digital.
Kecerdasan Buatan dan Blockchain untuk Audit Sektor Publik: Sebuah Tinjauan Sistematis Wahyudi, Tri; Zulfikar, Rudi; Maryani, Yeyen; Ibrani, Ewing Yuvisa; Kusuma, Rama Indera; Soleha, Nurhayati; Syaifudin, Rizal; Desmawan, Deris; Oktavianus, Afriman
Jurnal Inspektorat Vol. 1 No. 1 (2025): Jurnal Inspektorat
Publisher : Inspektorat Kabupaten Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64527/inspektorat.v1i1.13

Abstract

Audit sektor publik berperan penting dalam memastikan transparansi dan akuntabilitas keuangan pemerintah. Namun, tantangan dalam efektivitas, efisiensi, serta deteksi dini terhadap penyimpangan masih menjadi kendala. Studi ini mengeksplorasi peran kecerdasan buatan dan blockchain dalam meningkatkan kualitas audit publik melalui tinjauan literatur sistematis. Data dikumpulkan dari jurnal akademik dan laporan kebijakan yang terindeks dalam Scopus, dipublikasikan antara 2019–2024, berbahasa Inggris, dan tersedia secara Open Access melalui penyaringan berbasis PRISMA. Studi ini juga membandingkan penerapan teknologi antara negara maju dan berkembang. Hasil menunjukkan bahwa negara maju memiliki kesiapan regulasi dan infrastruktur yang lebih baik, sedangkan negara berkembang menghadapi tantangan resistensi kelembagaan dan keterbatasan sumber daya. Kecerdasan buatan meningkatkan efisiensi audit melalui otomatisasi analisis data dan deteksi anomali, sementara blockchain memperkuat integritas data melalui pencatatan yang tidak dapat diubah. Implikasi praktis studi ini mencakup perubahan peran auditor publik dari pemeriksa manual menjadi pengelola sistem digital, serta pentingnya integrasi teknologi dalam kebijakan audit dan pengawasan real-time. Kendala utama meliputi ketidakpastian regulasi, keterbatasan teknologi, dan resistensi terhadap perubahan. Studi ini merekomendasikan penguatan kerangka regulasi, pembangunan infrastruktur digital, dan peningkatan literasi teknologi di kalangan auditor. Penelitian lanjutan diperlukan untuk mengevaluasi kesiapan institusi dan dampak jangka panjang dari transformasi digital ini dalam audit sektor publik.
Prosedur Petty Cash: Insights di PT PLN (Persero) UP3 Banten Selatan Siregar, Melda Wani; Wahyudi, Tri
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8975

Abstract

Companies definitely need cash to operate, and if cash is managed properly, operations will run well. In carrying out its operations there will definitely be small costs, therefore PT PLN (Persero) UP3 Banten Selatan forms petty cash to pay for small operational activities. The purpose of this study was to determine how the petty cash procedures and internal control of petty cash carried out by PT PLN (Persero) UP3 Banten Selatan. This study uses a descriptive method, which shows the actual situation. The results show that PT PLN (Persero) UP3 Banten Selatan uses a fixed fund system or imprest system to provide petty cash with a maximum limit set by PT PLN (Persero) South Banten Distribution Unit (UID). PT PLN (Persero) UP3 Banten Selatan also conducted a review related to the organization of petty cash by implementing internal control on petty cash where internal control on petty cash carried out by PT PLN (Persero) UP3 Banten Selatan has been running well.
Determinants of Profitability in Indonesian Islamic Banks: A Study on Financing to Deposit Ratio Wahyudi, Tri; Sari Pohan, Erlina
Perbanas Journal of Islamic Economics and Business Vol 4 No 2 (2024): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v4i2.254

Abstract

This study investigates the impact of the Financing to Deposit Ratio on the profitability of Islamic commercial banks in Indonesia, with a specific focus on Return on Assets as the profitability metric. Despite the significant growth of Islamic banking in Indonesia, the challenge of maintaining profitability remains critical. This study uses a population of all Islamic commercial banks operating in Indonesia from 2015 to 2019, with eightbanks selected through a purposive sampling method. The analysis involved classical assumption tests including normality, multicollinearity, autocorrelation, and heteroskedasticity tests, followed by regression analysis. The results indicate that Financing to Deposit Ratio does not have a statistically significant effect on Return on Assets. These findings challenge the assumption that Financing to Deposit Ratio is a primary determinant of profitability in Islamic banks and suggest that other factors and financial indicators must be considered. The study underscores the importance of comprehensive financial management strategies and robust risk management practices. It also highlights the relevance of agency and signaling theories in improving governance and financial performance. The findings provide valuable insights for bank managers and policymakers to enhance the financial health and sustainability of Islamic commercial banks in Indonesia. Further research should explore additional variables and more complex models to deepen the understanding of profitability determinants in Islamic banking.
Transformasi Pengetahuan Peserta Didik SMP dalam Menghadapi Ancaman Narkoba Wahyudi, Tri; Muchlish, Munawar; Retnowati, Wulan; Soleha, Nurhayati
Ngarsa: Journal of Dedication Based on Local Wisdom Vol. 4 No. 1 (2024): Ngarsa: Journal of Dedication Based on Local Wisdom
Publisher : LP2M UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ngarsa.v4i1.456

Abstract

Cases of drug abuse continue to increase from year to year. It has targeted senior and junior high school students with a social and academic impact. Students' low knowledge about drugs before intervention provides a solid basis for developing more intensive prevention strategies. This service activity aims to build a shared understanding regarding the threat of drugs and gain a deeper understanding of students' perspectives and experiences regarding drug problems. Another aim is to increase knowledge, which is expected to change the behavior of the younger generation towards drugs at SMPN 1 Bayah Barat. Socialization and discussion methods effectively increase knowledge, which is expected to alter positive behavior. The importance of stakeholder collaboration reflects the holistic approach needed to overcome the drug threat. The implications provide a solid basis for involving schools, families, and communities in prevention efforts. The community service that has been carried out has significantly contributed to increasing understanding, which is expected to change behavior and create a safer school environment. This activity's results can sustainably impact efforts to prevent drug abuse at SMPN 1 Bayah Barat and inspire similar community service in other places. Abstrak: Kasus penyalahgunaan narkoba terus mingkat dari tahun ke tahun. Bahkan, ia telah menyasar peserta didik pada jenjang SMA dan SMP yang berdampak secara sosial dan akademik. Rendahnya pengetahuan siswa tentang narkoba sebelum intervensi menjadi dasar yang solid untuk mengembangkan strategi pencegahan yang lebih intensif. Tujuan kegiatan pengabdian ini untuk membangun pemahaman bersama terkait ancaman narkoba serta mendapatkan pemahaman yang lebih dalam mengenai perspektif dan pengalaman siswa terhadap permasalahan narkoba. Tujuan lainnya adalah meningkatkan pengetahuan yang diharapkan dapat merubah perilaku generasi muda terhadap narkoba di SMPN 1 Bayah Barat. Metode sosialisasi dan diskusi sangat efektif dalam mencapai peningkatan pengetahuan yang diharapkan dapat merubah perilaku positif. Pentingnya kerjasama antar stakeholder mencerminkan pendekatan holistik yang diperlukan dalam mengatasi ancaman narkoba. Implikasi menjadikan dasar yang kuat untuk melibatkan sekolah, keluarga, dan komunitas dalam upaya pencegahan. Pengabdian masyarakat yang telah dilaksanakan memberikan kontribusi yang signifikan dalam meningkatkan pemahaman yang diharapkan dapat merubah perilaku dan menciptakan lingkungan sekolah yang lebih aman. Hasil kegiatan ini dapat memberikan dampak positif yang berkelanjutan dalam upaya pencegahan penyalahgunaan narkoba di SMPN 1 Bayah Barat dan dapat menjadi inspirasi untuk pengabdian masyarakat serupa di tempat lain. Kata kunci: Ancaman narkoba, Perubahan pengetahuan, Siswa Sekolah Menengah Pertama
Green product innovation, R&D, and AI adoption: The moderating role of intellectual capital in achieving competitive advantage Wahyudi, Tri; Arisondha, Edy; Bin Bakar, Mohd Hafiz; Soleha, Nurhayati
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26788

Abstract

Research aims: This study investigates the impact of green product innovation, R&D investment, and AI adoption on competitive advantage, with intellectual capital examined as a moderating variable.Design/Methodology/Approach: Data were collected from 150 respondents representing 60 manufacturing firms in Indonesia. The analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0.Research findings: Green product innovation, R&D investment, and AI adoption significantly and positively influence competitive advantage. Intellectual capital strengthens the effects of green innovation and R&D investment but does not significantly moderate the effect of AI adoption.Theoretical contribution/ Originality : This research extends the Resource-Based View (RBV) by integrating green innovation, R&D investment, AI adoption, and intellectual capital into competitive advantage models, while emphasizing management accounting perspectives within emerging market contexts.Practitioner/Policy implication: The study highlights the need for firms to develop not only innovation initiatives but also robust intellectual capital infrastructures to sustain competitive advantage.Research limitation/Implication: The study is limited by its cross-sectional design and traditional conceptualization of intellectual capital, suggesting opportunities for longitudinal studies and digital capability-focused research.
TRANSISI GREEN FINANCE KE SUSTAINABLE FINANCE: TINJAUAN SISTEMATIS ATAS STANDAR PELAPORAN AKUNTANSI DAN PENGUKURAN ESG Fiesty Utami; Refi Pratiwi; Tri Wahyudi
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.9872

Abstract

The transition from green finance to sustainable finance is the transformation of the financial system and the way the market takes environmental, social, and governance factors into decision-making. Although accounting standards and sustainability reporting frameworks have evolved rapidly, there is still substantial fragmentation between global markets regarding definitions, measurement approaches, and implementation practices. We conducted a systematic review following the PRISMA guidelines to investigate this topic. Five structured keyword combinations on sustainable finance, ESG integration, and reporting standards were used to search five academic databases for published articles. Of the 1038 records identified, 895 were eligible for title screening and duplicate abstracts were removed. Of these, 807 articles were reviewed full text for feasibility as shown in the PRISMA flow process. In the end, 121 studies were obtained that qualified the sustainable finance transition, accounting methods and reporting frameworks and corporate disclosure practices. The collected studies are divided by type of research: bibliometric studies, empirical analysis, systematic literature reviews and other methodological designs. The key reporting frameworks identified include: SASB, GRI, ISSB, TCFD, and EU CSRD. This review found a small to moderate positive association between company performance and ESG integration, but the certainty of the evidence was low. While the literature suggests the role of green finance in supporting environmental projects, these findings are still inconclusive due to the lack and heterogeneity of evidence.
ERP systems and corporate sustainability: The missing link of green accounting Muhammad Nawawi; Wulan Retnowati; Tri Wahyudi; Edward Fazri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v8i1.341

Abstract

This study examines how enterprise resource planning (ERP) systems influence corporate sustainability via green accounting, grounded in the Resource-Based View and accounting–sustainability integration theory. A structured survey of 137 professionals measured ERP, green accounting, and corporate sustainability constructs using three to four indicators each; data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM). Results show that ERP adoption significantly enhances green accounting practices and corporate sustainability performance, with green accounting mediating ERP’s positive impact on sustainability outcomes. Theoretically, the study explicitly models the ERP–sustainability link through an accounting lens, enriching integrative frameworks that connect information systems and environmental outcomes. Practically, the findings suggest that managers should integrate ERP systems with robust environmental accounting modules to systematically collect, measure, and report environmental performance data, thereby transforming organizational practices toward sustainability and enabling more informed sustainability decision-making. Policy implications include aligning digital transformation efforts with sustainability reporting standards and regulatory frameworks to support broader environmental and economic goals.  
Enhancing Village Information Transparency and Economic Empowerment Through Website Management Training in West Bayah Tri Wahyudi; Erlina Sari Pohan; Dwi Fitrianingsih; Gita Puspita
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/sx1y7456

Abstract

Strengthening public information openness at the village level is crucial to promote transparency, accountability, and community participation. However, the use of village websites in many areas, including Bayah Barat Village in Lebak Regency, is still limited to static information and has not yet developed as an interactive public service medium. This situation is exacerbated by the limited digital literacy of village officials and inadequate internet infrastructure. This community service activity uses a participatory-based training and mentoring model with a learning by doing method. The stages of the activity include initiation, planning, technical training, mentoring, and post-training evaluation. The results show a significant increase in digital literacy among village officials, with the average skill score rising from 52% to 81%. The previously static village website now features activity news, financial reports, and promotion of local SMEs. Post-training evaluation also indicates an increase in public access to information and participation in village deliberations. Although internet infrastructure remains a barrier, this activity successfully demonstrated that a learning by doing approach with continuous evaluation can strengthen the capacity to manage village websites as a tool for public information openness and local economic empowerment.
The Influence of Company Size, Leverage, and Ownership Concentration on Audit Report Lag Nurul Pratiwi; Mazda Eko Sri Tjahjono; Tri Wahyudi
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 1 (2026): January 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i1.3479

Abstract

This study aims to analyze the effect of company size, leverage, and ownership concentration on audit report lag. The research objects used in this study are Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This study employs a quantitative approach with secondary data sources consisting of audited annual financial statements and annual reports obtained through the official website (www.idx.co.id). The research sample was selected using a purposive sampling method, resulting in 305 observational data  from 61 companies. The analytical technique employed was panel data regression analysis using EViews 12. The results show that company size and ownership concentration have a negative and significant effect on audit report lag. These findings indicate that large-scale companies possess operational advantages, and majority shareholders with high ownership concentration exert substantial control over the company, thereby enabling faster completion of the audit report lag. However, leverage does not have a significant effect on audit report lag. This result suggests that the level of corporate debt does not influence the length of the audit report lag, as auditors work in accordance with applicable professional standards
Co-Authors Adih Supriadi Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ahmad Salman Alfarisi Alya Rihhadatul Aisy Amanda Bella Asyilla Anggadita Tri Firdaus Anggi Ardini Arif Alfian Arisondha, Edy Bagas Febriansyah Bin Bakar , Mohd Hafiz Bin Bakar, Mohd Hafiz Camka Ayu Pratiwi Camka Ayu Pratiwi Chandra Prasadhita Chandra Prasadhita Desmawan, Deris Dine Ayu Fachrunnisa Diqbal Satyanegara Diqbal Satyanegara Dwi Fitrianingsih Edward Fazri Edy Arisondha Elisabeth Marbun Eltia Hernaeni Milatia Erlina Sari Pohan Erlina Sari Pohan Erlina Sari Pohan Euis Rahmawati Fadhilah Fadhilah Fiesty Utami Fitriyani, Fara Galih Fajar Muttaqin Gita Puspita Gita Puspita Hary Yunisa Hendrawan Syafrie IBRANI, EWING YUVISA Ika Arinia Indriyany Ika Utami Widyaningsih Imam Abu Hanifah Indy Syafa Arrahma Intan Putri Kinasih Irfan Dwi Nurcahya Mazda Eko Sri Tjahjono Muhamad Fakhrudin Muhammad Hafizh Mubarak Muhammad Nawawi Muhammad Nawawi Mukti, Titania Mulyasari, Windu Munawar Muchlish Nana Nofianti, Nana Naufal Dzaky Irawan Neneng Sri Suprihatin, Neneng Sri Novanka Ramadhanti Nufus Kanani Nufus Kanani Nur Sabrina Nur Sabrina Nurhayati Soleha Nurul Pratiwi Oktavianus, Afriman Prasadhita, Chandra Pratiwi, Camka Ayu Rama Indera Kusuma Refi Pratiwi Retno Dwi Rizkiana Retnowati, Wulan Rudi Zulfikar Sabrina, Nur Saputra, Galih Ginanjar Sari Pohan, Erlina Siregar, Melda Wani Siti Padia Hijriyana Siti Rohayati Solihat, Hana Syaifudin, Rizal Tiara Junita Tiara Rahmi Titiantono, Aliffa Rhevalina Vitaloka Dwi Maharani Yeyen Maryani Yunia, Dabella