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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal AKSI (Akuntansi dan Sistem Informasi) KACANEGARA Jurnal Pengabdian pada Masyarakat JASF (Journal of Accounting and Strategic Finance) Jurnal Buana Akuntansi Jurnal Ilmiah Satyagraha AKMENIKA International Journal of Community Service Indonesian Community Journal Jurnal Multidisiplin Madani (MUDIMA) 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 Equity
Yudhi Prasetiyo
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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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Examining the Factors Causes of Financial Shenanigans: Blibiometric Analysis with Vosviewer Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Yeni Widiastuti; Novta Winkey Pradana; Muhammad Adam Sudaryanto
Jurnal Multidisiplin Madani Vol. 5 No. 5 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v5i5.276

Abstract

This study was conducted with the aim of seeing and reviewing more comprehensively the factors that cause financial crimes with descriptive qualitative. The sample used consisted of 1000 documents published in the period 2015-2025 using the crossref database with the keyword financial shenanigans. In this study, bibliometric methodology was used to conduct a systematic literature review. Bibliometric graphical data analysis and visualization of research results were carried out using Publish or Perish and VOSviewer software. The results of the bibliometric visualization show the structure of the financial research topic network. These topics are divided into three main thematic clusters. The first cluster (in green) dominates themes related to financial reports, fraud, and crime, which shows the intensity of academic studies on the integrity of financial reports, manipulation practices, and forensic accounting issues. The second cluster (in red) covers the topics of financial stability, policies, banks, and risks, which indicates the focus of the literature on financial system stability, the effectiveness of macroeconomic policies, and risk management in the banking sector and financial markets. Meanwhile, the third cluster (in blue) focuses on financial behavior, financial education, and financial attitudes, which marks an increasing attention to the dimensions of individual behavior in financial decision-making, including in the younger generation segment such as Generation Z. The interrelationships between topics in each cluster show the integration of conceptualization between micro (financial behavior) and macro (policy and stability) aspects, as well as an interdisciplinary approach in the development of contemporary financial studies. This also helps future research by combining research based on keyword relationships to better understand what influences the occurrence of Financial Shenanigans
IMPLICATIONS OF COMPANY FINANCIAL PERFORMANCE AND INDEPENDENT AUDITOR REPUTATION ON AUDIT DELAY Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Etik Ipda Riyani
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9594

Abstract

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.
Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms Etik Ipda Riyani; Yudhi Prasetiyo; Novta Winkey Pradana
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10578

Abstract

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.
Harga jual nelayan, tarif wisata, dan produk turunan berbasis cost-plus pricing untuk keberlanjutan pariwisata Pulau Harapan Sila Ninin Wisnantiasri; Yudhi Prasetiyo; Diky Paramitha; Novita Nugraheni; Novta Winkey Pradana; Raden Abdurrohman Thohir Wijaya
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 4 (2026): November
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i4.3734

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Pulau Harapan dalam menentukan tarif wisata dan produk turunan menggunakan metode Activity Cost Plus Pricing dan Mark-Up Pricing. Selama ini, pelaku UMKM cenderung menetapkan harga berdasarkan intuisi dan mengikuti pesaing tanpa menghitung biaya secara komprehensif, sehingga berdampak pada ketidakstabilan pendapatan terutama di sektor wisata yang sangat bergantung pada musim dan cuaca. Kegiatan dilakukan melalui koordinasi awal dengan Kelurahan Pulau Harapan, pelatihan tatap muka yang dilaksanakan, serta pelatihan lanjutan mengenai dampak lingkungan dan peningkatan produk turunan, bekerja sama dengan Suku Dinas Lingkungan Hidup Kepulauan Seribu. Hasil kegiatan meningkatkan pemahaman peserta terhadap identifikasi biaya, perhitungan harga, dan konsep biaya lingkungan. Peserta juga mampu meningkatkan kualitas produk turunan, khususnya pada proses produksi ikan asin yang lebih higienis serta perhitungan harga jual berbasis cost-plus pricing. Program ini memberikan kontribusi bagi penguatan UMKM dan keberlanjutan ekonomi masyarakat pesisir.
Role of Financial Performance Determines the Sustainability of Operating Profit Growth Yudhi Prasetiyo
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

During the COVID-19 pandemic that has hit the entire world, businesses are facing challenges in starting their business development due to financial factors. The movement of company profits shows business development, which is an indicator of business progress. The entity calculates and considers business conditions based on existing performance. The aim of this research is to observe and analyze how financial performance and business operational results influence the movement of company profits in various industrial companies on the Indonesia Stock Exchange from 2016 to 2021. This research uses a quantitative exploratory basis. The number of various industrial companies listed on the Indonesian Stock Exchange reached 126 companies. The purposive sampling process uses secondary data from the Indonesian Stock Exchange database. In this research, multiple regression is used to analyze. The research results show that the increase in profits is not significantly influenced by financial performance, which is measured by activity ratios, liquidity, profitability and solvency using the measurement proxies used in this research. Keywords: Ratio Activity; Ratio Liquidity; Ratio Profitability; Ratio Solvency; Profit Growth
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 Muhammad Adam Sudaryanto 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 Syam, Ardiansyah Ulfah, Indar Fauziah Yeni Widiastuti Yeni Widiastuti