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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Buana Akuntansi Jurnal Ilmiah Satyagraha AKMENIKA Indonesian Community Journal Jurnal Akuntansi dan Keuangan 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)
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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The Financial Signaling And Internal Factor Company Against To Earning Per Share Yudhi Prasetiyo
JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i2.836

Abstract

This research aims to determine the results of financial signal testing as indicated by return on equity (ROE) and liquidity and then the internal company as indicated by company size and audit quality on earnings per share (EPS). The research method used is quantitative. The population of this study is consumer goods companies, totaling 180 companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The sample selection technique uses purposive sampling. The data analysis technique uses multiple linear regressions with the IBM SPSS 25 tool. The results show that return on equity, firm size and audit quality affect earnings per share. However, liquidity does not affect earnings per share. This research can be a source of reference for further research. Then it can also be a source of reference for companies in improving financial performance in maintaining the company's existence in the capital market and the maximum consistency of business development to satisfy the principles.
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.
Pembinaan Strategi Perencanaan Usaha UMKM Menuju Bisnis Digital dengan Metode Business Model Canvas Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Nindya Farah Dwi Puspitasari; Novta Winkey Pradana; Shufia Zuhroh; Nadhira Hardiana; Krist Setyo Yulianto
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i2.6897

Abstract

This community service aims to increase the capacity of MSMEs in Situ Udik Village in designing a digital-based business framework using the Business Model Canvas (BMC) approach. Through training and mentoring, participants are guided to develop a business model that includes nine main elements, from customer segments to cost structures. The results of the activity showed that most participants succeeded in developing a more systematic business framework, recognizing business strengths and weaknesses, and formulating medium-term development strategies. In addition, participants began to integrate digital promotions through social media and design more effective distribution channels. Several MSMEs have also begun to utilize simple applications for financial recording. These findings indicate that BMC is effective as a tool for developing digital business models, encouraging MSMEs to be more adaptive and competitive in facing market changes and preparing sustainable business growth strategies.
RESONANSI OBJEK WISATA DENGAN NILAI ERGOIKONIK UNTUK PENGEMBANGUN BERKELANJUTAN Chandra Murti Dewi Widowati Hermajiwandini; Hubertina Karolina Ngarbingan; Indar Fauziah Ulfah; Yudhi Prasetiyo; Raden Abdurrohman Thohir Wijaya; Andriyansah, Andriyansah
Jurnal Ilmiah Satyagraha Vol. 7 No. 2 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 Riset ini bertujuan untuk menyelesaikan atau mengisi gap riset yangdilakukan oleh peneliti terdahulu terkait Pembangunan wisata berkelanjutan. Risetini mengunakan pendekatan kuantitatif dengan teknik survey terhadap 50 orangrespon yang dilakasanakn selama cuti bersama April 2024 di objek wisata pulauBelitung. Riset ini menemukan bahwa tiktok, natural, tidak ada tambahan biaya,kuliner halal menjadi poin penting bagi wisatawan ketika memutuskan untukberwisata. menyelaraskan pengembangan objek wisata dengan nilai-nilai ini,destinasi dapat meningkatkan kepuasan pengunjung, melestarikan warisan budayadan alam, mendorong keterlibatan masyarakat lokal, serta mempromosikanpraktik pariwisata yang bertanggung jawab dan berkelanjutan. Untuk mencapairesonansi ini, pengembangan destinasi wisata harus melibatkan pemangkukepentingan lokal, mengadopsi pendekatan berbasis tempat, menerapkan prinsipdesain yang ergonomis dan ramah lingkungan, menafsirkan warisan budaya danalam secara otentik, serta memantau dan mengelola dampak pariwisata resonansiobjek wisata dengan nilai ergo-ikonik dapat menciptakan pengalaman wisata yangbermakna dan berkontribusi pada pembangunan pariwisata yang berkelanjutan. 
Profitability, Audit Oversight, and Their Impact on Firm Value: Evidence from Indonesia’s Mining Sector Yudhi Prasetiyo
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5527

Abstract

Understanding the determinants of firm value is a critical issue in corporate finance, particularly in emerging markets where governance, transparency, and efficiency differ from developed economies. This study examines the effect of Gross Profit Margin (GPM), Return on Investment (ROI), and audit committee size on firm value, proxied by Tobin’s Q, using 70 observations from mining companies listed on the Indonesian Stock Exchange during 2021–2022. Panel data regression with specification tests (Chow, Hausman, and Breusch-Pagan) identifies the Random Effects Model (REM) as the most appropriate estimation method. The findings reveal that GPM has a significant negative effect on Tobin’s Q. This paradox indicates that higher profitability, when not supported by strategic positioning and operational sustainability, may be undervalued by the market, especially under conditions of limited transparency and weak investor trust. In contrast, ROI and audit committee size show no significant impact, suggesting that financial returns and numerical governance structures alone are insufficient indicators of firm value. These results highlight the complexity of value creation in emerging markets, emphasizing the importance of combining profitability with strong governance, transparency, and strategic execution. The study provides insights for managers, investors, and policymakers in strengthening governance practices and fostering sustainable firm value growth.
The Moderation of Audit Committee and Integrated Enviromental, Social and Governance Disclosure, Financial Reporting Quality, and Firm Value Yudhi Prasetiyo
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2666

Abstract

Purpose – The purpose of this study is to analyze the relationship between ESG (Environmental, Social, and Governance) disclosure, financial reporting quality, and firm valuation, while also investigating the moderating role of the audit committee. Method – The study adopts a mixed method approach, integrating both quantitative and qualitative methods. Data were collected from annual financial reports of publicly listed firms over a three year period, analyzed using logistic regression. Additionally, qualitative data were gathered through interviews with financial expert to validate the quantitative findings and provide deeper insights into governance practices. Findings – The results reveal that ESG disclosure alone does not significantly impact firm valuation. However, investment efficiency plays a crucial role in determining market valuation. The presence of an audit committee strengthens financial reporting quality, demonstrating its moderating effect on ESG disclosure and firm value. These findings are contextualized within the theoretical framework, highlighting key implications, relationships, and potential discrepancies. Implications – This study provides practical and theoretical insights into corporate governance, particularly regarding the role of audit committees in mitigating valuation risks. The findings offer recommendations for policymakers, corporate executives, and investors on enhancing governance structures to improve financial transparency and market stability.
Peningkatan Kapasitas UMKM Melalui Pelatihan Akuntansi, Pengelolaan Keuangan, Pelaporan Pajak, dan Akses Pembiayaan di Tangerang Selatan Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Yeni Widiastuti; Eka Wirajuang Daurrohmah; Novita Nugraheni; Ira Geraldina; Diky Paramitha; Novta Winkey Pradana
I-Com: Indonesian Community Journal Vol 6 No 2 (2026): I-Com: Indonesian Community Journal (Juni 2026)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v6i2.9532

Abstract

Tujuan dari kegiatan ini untuk mendeskripsikan pelaksanaan dan mengevaluasi hasil kegiatan penguatan kapasitas manajerial dan finansial UMKM melalui literasi keuangan digital. Program pengabdian kepada masyarakat ini dilaksanakan untuk merespons rendahnya kemampuan UMKM di Kota Tangerang Selatan dalam pencatatan keuangan, pelaporan pajak, dan akses pembiayaan. Kegiatan dilakukan melalui kolaborasi Universitas Terbuka, Bank Indonesia, dan Dinas Koperasi dan UKM dalam bentuk pelatihan praktis, simulasi, dan pendampingan penggunaan aplikasi SI APIK. Hasil kegiatan menunjukkan adanya peningkatan kapasitas peserta sebesar 48 persen yang diukur melalui perbandingan hasil pre-test dan post-test. Indikator peningkatan tersebut mencakup kemampuan peserta dalam mengidentifikasi jenis transaksi secara akurat, keterampilan mengoperasikan fitur input data pada aplikasi SI APIK hingga menghasilkan laporan keuangan (laba rugi dan neraca) secara mandiri, serta pemahaman terhadap prosedur administratif pelaporan pajak dan persyaratan pembiayaan formal. Kegiatan ini secara signifikan memperkuat transparansi usaha dan kesiapan administratif UMKM, yang menjadi fondasi penting bagi daya saing dan keberlanjutan bisnis di masa depan.
Co-Authors Andriyansah . Chandra Murti Dewi Widowati Hermajiwandi Chandra Murti Dewi Widowati Hermajiwandini Diky Paramitha Diky Paramitha Diky Paramitha Diky Paramitha Dwirini Eka Wirajuang Daurrohmah Elen Puspitasari Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Faizul Mubarok Hubertina Karolina Ngarbingan Hubertina Karolina Ngarbingan Ira Geraldina Irma Irma Krist Setyo Yulianto M. ARDIANSYAH SYAM Nadhira Hardiana Nindya Farah Dwi Puspitasari Nindya Farah Dwi Puspitasari Novita Nugraheni Novita Nugraheni Novita Nugraheni Novta Winkey Pradana Nurmala Ahmar Raden Abdurrohman Thohir Wijaya Raden Abdurrohman Thohir Wijaya Shufia Zuhroh Sila Ninin Wisnantiasri Ulfah, Indar Fauziah Yeni Widiastuti