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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Buana Akuntansi Jurnal Ilmiah Satyagraha AKMENIKA Indonesian Community Journal Formosa Journal of Science and Technology (FJST) International Journal of Business and Applied Economics (IJBAE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI
Yudhi Prasetiyo
Universitas Terbuka
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Analysis of Company Size, Profitability, and Solvency on Firm Value at BUMN IDX20 Yudhi Prasetiyo
Formosa Journal of Science and Technology Vol. 1 No. 7 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v1i7.1794

Abstract

This research was conducted to test and determine the factors that affect the value of the company. This study also uses company size and two main factors in financial performance, namely profitability, and solvency. Profitability uses the return on equity (ROE) indicator in its measurement, and solvency uses debt to total assets (DTA) in its measurement. This study uses a quantitative method with the help of the IBM SPSS Statistic 25 tool in processing the results of data calculations, then the sample used is the IDX20 state-owned company listed on the Indonesian stock exchange for the 2018-2021 period by using the purposive sampling method as the population selection in this study. The results of this study found that the size of the company has a significant positive effect on the value of the company, then the financial performance of profitability which is proxied in return on equity gives results with no effect on the firm value and solvency which is indicated by a debt to total assets which shows the results which have a significant negative effect on firm value.
Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara Yudhi Prasetiyo Yudhi; Nurmala Ahmar; M. Ardiansyah Syam
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.941 KB) | DOI: 10.35838/jrap.2020.007.01.11

Abstract

ABSTRACT This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate regression analysis (MRA). The results of this study found that audit tenure had a positive and significant effect on audit report lag, profitability and firm size had a negative effect and significant on audit report lag, and the size of KAP and investment opportunity set had no effect on audit report lag. Then the moderation regression analysis results of this study found that industrial specialization auditors moderate positive toward profitability and firm size against to audit report lag, industrial specialization auditors moderate toward negative audit tenure to audit report lag. Where as industry specialization auditors don’t moderate the KAP size and investment opportunity set of audit report lag. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, ukuran perusahaan, audit tenur, dan investment opportunity set terhadap audit report lag dengan auditor spesialisasi industri sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah hanya perusahaan-perusahaan yang lolos mengikuti kriteria sampel sebanyak 100 perusahaan. Analisis data menggunakan moderate regression analys (MRA). Hasil penelitian menunjukkan bahwa audit tenur berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas dan ukuran perusahaan berpengaruh negative dan siginifikan terhadap audit report lag serta ukuran KAP dan investment opportunity set tidak berpengaruh terhadap audit report lag. Kemudian hasil regresi moderasi analisis menunjukan bahwa auditor spesialisasi industri memodersi semu kearah positif profitabilitas dan ukuran perusahaan terhadap audit report lag, auditor spesialisasi industri memodersi semu kearah negative audit tenur terhadap audit report lag Sedangkan auditor spesialisasi industri tidak memodersi ukuran KAP dan investment opportunity set terhadap audit report lag. JEL Classification: M42, D21
Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur Yudhi Prasetiyo Prasetiyo; Diky Paramitha; Etik Ipda Riyani; Faizul Mubarok
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3062

Abstract

Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, and nepotism), manipulation of financial reports, and money laundering often occur. These various kinds of issues are very good and very interesting to discuss because there are many ways that actors use to provide information that is made up of neat schemes but end up committing fraud to various parties. The purpose of this research was to find out the role of forensic accounting and investigative auditing in finding and detecting fraud through a literature review. The research process was carried out in an observational and exploratory manner using the literature review method. The population in this study is all research and studies related to the field of forensic accounting and investigative auditing in detecting fraud or fraud. The results of the study found that forensic accounting and investigative auditing are collaborative and proven in fraud detection. An investigative audit seeks to detect and reveal fraud, while forensic accounting can be a valid means of evidence in legal and litigation processes that have reached the court and trial stages in the process of disclosing fraud.
Government Financial Performance Analysis Novita Nugraheni; Yudhi Prasetiyo; Shufia Zuhroh; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3310

Abstract

The aim of this research is to find out the performance of the central government using the value for money method. Measurement of financial performance is useful as a periodic government report in evaluating the level of effectiveness and efficiency of an organization in monitoring estimated costs with actual costs as well as as a tool for monitoring and evaluation materials of the organization. One of the tools in measuring government performance is using value for money. The object of this research is the Ministry that exists in Indonesia with a total sample obtained by 23 Ministries. This study is a quantitative descriptive study. The results of this study are the Economic Ratio for 2020 with economic results. In 2021, with economic outcomes. Efficiency ratio for 2020 with fairly efficient results. In 2021, the results are inefficient. Efficiency ratio in 2020 with very effective results. In 2021, with very effective results. Implications of this research to various parties especially to governments and regulators for the formulation of public policy in the central government environment.
Effect of Leverage, Previous Year's Audit Opinion and Company Growth on Going Concern Audit Opinion Shufia Zuhroh; Yudhi Prasetiyo; Novita Nugraheni; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3314

Abstract

The purpose of this study is to determine the effect of leverage, the previous year's audit opinion, and company growth ongoing concern audit opinions, in various industrial companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method of data analysis in this study is multiple linear regression analysis which is pooled data where the software used is Eviews.9. The results showed that leverage had a negative and insignificant effect on going-concern audit opinions, while the previous year's audit opinion and company growth had a positive and significant effect on going-concern audit opinions.
PENYULUHAN DAN PENDAMPINGAN MENINGKATKAN KETERAMPILAN DAN PEMAHAMAN AKUNTANSI SISWA-SISWI SMAN 4 TANGERANG SELATAN Yudhi Prasetiyo Yudhi; Sila Ninin Wisnantiasri; Diky Paramitha; Novita Nugraheni; Shufia Zuhroh; Dwirini
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.02

Abstract

Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh aspek kehidupan, tidak terkecuali di bidang pendidikan yang harus mengubah sistem pembelajaran secara nasional karena kebijakan pemerintah untuk pembatasan sosial berskala besar, semua siswa melakukan pembelajaran dari rumah dan lokasi tinggal masing-masing. Dikarenakan kebijakan tersebut siswa harus melakukan penyesuaian untuk dapat menangkap mata pelajaran dengan tetap optimal. Pengabdian kepada masyarakat yang dilakukan ini diadakan untuk membantu permasalahan tersebut kepada siswa-siswi kelas XII Jurusan IPS pada SMAN 4 Kota Tangerang Selatan untuk mata pelajaran ekonomi akuntansi dalam hal pemahaman dan keterampilan dalam mengidentifikasi transaksi dan pembuatan laporan keuangan sederhana. Metode yang digunakan pembelajaran dengan menggunakan Accounting Business Game (ABG). Siswa-siswi menjadi lebih senang dan kritis dalam pelaksanaan pembalajaran untuk membantu meningkatkan pemahaman dan keterampilan dalam bidang akuntansi.
Determinants of Audit Report Lag with Intervening Auditor Specialist Industry Yudhi Prasetiyo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.553

Abstract

This research was conducted to test and determine the factors that affect audit report lag. There are two independent variables in this study, namely profitability which is proxied by return on investment, and company size, which is indicated by total assets, then there is an industry specialist auditor as intervening. The research method applied in this research is quantitative by using Sem Partial Least Square and using Smart PLS 3.0 software as a data processing tool. The sample used in this study is a publicly listed BUMN company consistently during the 2014-2021 period. The results found in this study are that the profit proxied in return on investment does not affect audit report lag and industry specialist auditors, then company size has an influence on audit report lag but there is no relationship with industry specialist auditors, then industry specialist.
Pelatihan Perencanaan Keuangan, Peluang Bisnis Ibu Rumah Tangga dan Pelaporan Keuangan Sederhana UMKM Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Nindya Farah Dwi Puspitasari; Shufia Zuhroh; Nadhira Hardiana; Irma Irma
I-Com: Indonesian Community Journal Vol 4 No 1 (2024): I-Com: Indonesian Community Journal (Maret 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i1.4087

Abstract

Women's role in improving the family economy and MSMEs in the village economy is one of the keys to improving welfare for both the family and society as a whole. Family financial planning, creating new business opportunities and creating good financial documentation for MSMEs is one of the keys to how housewives and MSMEs can make a good contribution to organizing and developing their competence to build the economic level in the village and area where they live. The method used is by means of discussion, training, providing modules and mentoring. The results of this activity provide positive implications for how enthusiastic housewives and MSME actors in Situ Udik Village can improve their competence and skills to build a better economy. The result of 1) Housewives can make good and healthy financial plans for their family life, (2) Provide potential benefits for housewives to earn additional income to improve their family's economy, (3) Increase knowledge for MSMEs in the village area to be able to make simple financial reports according to the correct provisions so that the financial health of the business is maintained. This National Community Service was carried out in Situ Udik Village, Cibungbulang District, Bogor Regency, West Java. Limited knowledge and competence of MSMEs and housewives in the field of accounting, and lack of motivation for housewives to work to create new business opportunities.
Analisis Blibiometrik Operating and Economic Exposure Dengan Publish or Perish dan VosViewer Yudhi Prasetiyo; Wisnantiasri, Sila Ninin; Diky Paramitha; Elen Puspitasari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5886

Abstract

This research aims to review comprehensive studies in an exploratory manner regarding operating exposure or economic exposure as an influence of fluctuations in the forex rate or foreign exchange rates on the present value of future cash flows in companies. The sample consists of 100 documents published in the period 2013 to 2023 using the crossref database with the keywords, forex rate, present value (PV), future value cash flow. This research conducted a systematic literature review using a bibliometric approach. Publish or perish and VOSviewer software were used to perform graphical analysis of bibliometric data and visualization of research results. Based on the visualization obtained, there are five types of colors as a clustering of links and relationships in terms of Operating Exposure which are searched in the database based on keywords. The first cluster is red which includes Indonesian stock exchange, earnings, stock price, value relevance, economic value. Then for the green cluster free cash flow and firm value. Then for the yellow cluster corporate governance, cash holding, and firm. Then for the light blue cluster, it is value and future direction. Then for the blue cluster it is rate, risk and overall tax advantages, and the last cluster in purple is net present value, return and cost. Bibliometric analytics can systematically review a number of studies to provide a less biased perspective. This also helps future research by combining research based on connectivity between keywords to better understand operating exposure in terms of company financial management.
RESONANSI OBJEK WISATA DENGAN NILAI ERGO-IKONIK UNTUK PENGEMBANGUN BERKELANJUTAN Chandra Murti Dewi Widowati Hermajiwandi; Hubertina Karolina Ngarbingan; Indar Fauziah Ulfah; Yudhi Prasetiyo; Raden Abdurrohman Thohir Wijaya; Andriyansah Andriyansah
Jurnal Ilmiah Satyagraha Vol 7, No 2 (2024)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v7i2.1066

Abstract

This research aims to complete or fill the research gap conducted by previous researchers related to sustainable tourism development. This research uses a quantitative approach with a survey technique of 50 responses conducted during the April 2024 joint leave at the Belitung island tourist attraction. This research found that tiktok, natural, no additional costs, halal culinary are important points for tourists when deciding to travel. aligning tourist attraction development with these values, destinations can increase visitor satisfaction, preserve cultural and natural heritage, encourage local community involvement, and promote responsible and sustainable tourism practices. To achieve this resonance, tourist destination development should engage local stakeholders, adopt a place-based approach, apply ergonomic and eco-friendly design principles, authentically interpret cultural and natural heritage, and monitor and manage tourism impacts. The resonance of tourist attractions with ergo-iconic values can create meaningful tourism experiences and contribute to sustainable tourism development.
Co-Authors Andriyansah . Chandra Murti Dewi Widowati Hermajiwandi Diky Paramitha Diky Paramitha Diky Paramitha Dwirini Elen Puspitasari Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Faizul Mubarok Hubertina Karolina Ngarbingan Irma Irma M. ARDIANSYAH SYAM Nadhira Hardiana Nindya Farah Dwi Puspitasari Novita Nugraheni Novita Nugraheni Nurmala Ahmar Raden Abdurrohman Thohir Wijaya Shufia Zuhroh Sila Ninin Wisnantiasri Ulfah, Indar Fauziah