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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JASF (Journal of Accounting and Strategic Finance) Jurnal Buana Akuntansi Jurnal Ilmiah Satyagraha AKMENIKA International Journal of Community Service 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 Akuntansi: Jurnal Riset Ilmu Akuntansi JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI
Yudhi Prasetiyo
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science 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.
Peran Sinyal Keuangan pada Anggaran Pendapatan dan Belanja Daerah terhadap Kinerja Pemerintah Daerah Yudhi Prasetiyo; Shufia Zuhroh; Novita Nugraheni
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p17

Abstract

This research aims to allocate the APBD made and planned by the Regional Government to improve the performance of the Regional Government, especially in terms of regional welfare and development. The research population is 34 provinces in Indonesia in 2019-2021. This study uses several independent variables, namely regional wealth, regional size, and capital spending to examine the relationship between the dependency variables proxied by local government performance. The study used quantitative methods with multiple regression analysis using the IBM SPSS 25 statistical test tool. The results showed that regional wealth, regional size, and spending capital had no effect on regional government performance. Keywords: APBD; Local Government Financial Performance; Regional Wealth; Local Goverment Size; Capital Expenditures
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.
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.
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.
Media Accounting Games For Increasing Knowledge Tudents At Dharma Karya Senior High School Yudhi Prasetiyo; Yeni Widiastuti; Sila Ninin Wisnantiasri; Diky Paramitha; Novita Nugraheni; Dwirini Dwirini; Shufia Zuhroh
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.213

Abstract

Increasing accounting learning in the millennial generation needs to be improved. In the era of advanced technology and the rapid development of social media as literacy in understanding new learning methods, it needs to be used so that students’ interests and talents can be channeled and improved according to future needs and preparations. The current accounting function is not only to record but also to use it. To evaluate the non-financial, social, and emotional condition of decision-makers. This is what makes accounting cannot be replaced by machines and computers. Therefore, business owners, even as young as high school, need to understand accounting so they can make the right business decisions. One way to gain a good understanding of accounting is through teaching accounting. This accounting lesson is given by explaining the basic concepts and theories of accounting, identifying simple accounting applications that have occurred in everyday life with the aim of knowing the importance of accounting records, and explaining accounting principles and cycles which are the basis for understanding accounting properly. The purpose of this research was carried out based on the results of observations made during the socialization and teaching of students to increase knowledge about learning to account with media games and increase the entrepreneurial spirit for millennials and generation Z. This observation was carried out in class XII students of SMA Dharma Karya. The results obtained are that the millennial and Z generations are currently happy with game-based learning because it makes it easier for them to absorb the substance of the learning besides that the increase in knowledge about accounting is also increasing, this is evidenced by their being more active and comprehensive in solving problems in game-based learning.
Using Electronic Money in Financial Transactions: Integrating the Second UTAUT Model Yudhi Prasetiyo
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i2.405

Abstract

The use of digital or electronic money has become a trend in people's lives nowadays. Digital money payment systems make it easy to access transactions and even record transactions directly. The acceptance of technology, such as electronic money, in financial transactions was explored by integrating the second Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research wants to know the behavior of using digital or electronic money in people's daily lives in carrying out financial transactions. This research provides an overview of exploratory observations using a quantitative approach. The primary data used to answer the phenomenon is data from a questionnaire. The target sample is a random population with a respondent age range of 17-55 years. IBM SPSS Statistics 25 and structural equation modeling (SEM) are the analytical tools used to identify and validate the elements and variables associated with the desire to conduct financial transactions using electronic or digital currency. There were 381 respondents from several large cities such as Medan, Jakarta, Bandung, Semarang, and Surabaya. The results of research on independent variables on behavior intention show there are four factors, of which there is a significant positive influence, namely performance expectations, social factors, facilitating conditions, and hedonic motivation; one variable has no effect, namely effort expectations. Then the price value and habit variables influence behavioral usage. Moreover, results from the intention variable also significantly impact behavioral usage.
Artificial Intelligence in Auditing: A Critical and Comparative Synthesis Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Eka Wirajuang Daurrohmah; Novta Winkey Pradana; Rahayu Lestari
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3239

Abstract

The fast-paced digitalization of audit practice has accelerated the adoption of artificial intelligence (AI), but systematic understanding of research patterns, empirical findings, and persistent gaps in this domain is still limited. This research is based on a systematic review by using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, with peer-reviewed articles in 2022 to 2026, obtained from reputable international and national journal databases, based on a literature review. Thirty primary articles were retained after a rigorous process of identification, screening, and assessment of eligibility and represented. The synthesized studies have consistently shown that AI technologies, especially machine learning, deep learning, natural language processing and robotic process automation, can significantly improve the fraud detection accuracy (85-96.3%), the audit process efficiency (40-70%), and the quality of risk assessment compared to the traditional methods. However, common structural barriers across contexts limit AI adoption: limited auditor competence, algorithmic bias, erosion of professional skepticism, and lack of uniform regulatory standards. The review concludes that AI is a complement, not a substitute, for human expertise, and successful implementation depends on the confluence of technology, ethical governance and auditor digital literacy. The findings chart the research path of AI in auditing and suggest a future research agenda, especially regarding cross-industry validation and evidence-based regulatory framework development.
Co-Authors Andriyansah . Chandra Murti Dewi Widowati Hermajiwandi Diky Paramitha Diky Paramitha Diky Paramitha Diky Paramitha Diky Paramitha Dwirini Dwirini Dwirini Eka Wirajuang Daurrohmah Eka Wirajuang Daurrohmah Elen Puspitasari Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Faizul Mubarok 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 Novita Nugraheni Novta Winkey Pradana Novta Winkey Pradana Nurmala Ahmar Raden Abdurrohman Thohir Wijaya Rahayu Lestari Shufia Zuhroh Sila Ninin Wisnantiasri Ulfah, Indar Fauziah Yeni Widiastuti Yeni Widiastuti