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All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Sistim Informasi dan Teknologi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Pengabdian Masyarakat dan Riset Pendidikan Equivalent : Journal of Economic, Accounting and Management Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak International Journal of Economics, Management and Accounting Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian Kepada Masyarakat International Journal of Economics and Management Research
YOPIE DIONDY KURNIAWAN
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Peningkatan Kapasitas UMKM Melalui Pelatihan Akuntansi Dasar Berbasis Digital : Pengabdian Halleina Rejeki Putri Hartono; Dyah Anggun Sartika; Amri Amrulloh; La Ode Abdullah; Yopie Diondy Kurniawan; Sasmito Widi Nugroho; Nurtisa Nadya Arini
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2674

Abstract

UMKM merupakan salah satu pilar perekonomian nasional yang berperan penting dalam menciptakan lapangan kerja, meningkatkan pendapatan masyarakat, dan meningkatkan nilai tambah bagi produk lokal. UMKM juga dapat menjadi sumber untuk menciptakan kesejahteraan masyarakat dan menghindari pengangguran. Pendampingan pada implementasi sistem informasi akuntansi juga menunjukkan hal yang sama yaitu meningkatnya pengetahuan pelaku UMKM terhadap siklus akuntansi (adalah pencatatan keuangan yang benar), sehingga pelatihan tersebut UMKM dapat tumbuh dan berkembang didalam usaha akan lebih mudah mendapatkan informasi keuangan yang akurat dan andal untuk mengambilan keputusan. Permasalahan yang dihadapi oleh UMKM Adalah pencatatan keuangan yang benar. Dengan pencatatan keuangan yang benar akan menghasilkan laporan keuangan yang dapat digunakan dalam pengambilan Keputusan strategis, sehingga dibutuhkan pelatihan bagi UMKM. Pelatihan Pencatatan Akuntansi bagi UMKM merupakan program pelatihan yang dirancang untuk membantu UMKM meningkatkan keterampilan mereka dalam mencatat dan mengelola transaksi keuangan. Pelatihan ini menjelaskan berbagai konsep dasar akuntansi mulai dari pengumpulan bukti transaksi sampai dengan membuat laporan keuangan secara sederhana. Pelatihan juga mencakup keterampilan praktis yang dipandu dengan menggunakan standar operasional prosedur agar memudahkan peserta untuk menjalankan langkah-langkah dalam melakukan pencatatan akuntansi. Tujuan akhir dari pelatihan ini adalah untuk membantu pengusaha UMKM membuat keputusan bisnis berbasis data yang akurat dan up-to-date.
Pengaruh Kualitas Audit, Sales Growth dan Profitabilitas terhadap Manajemen Laba pada Perusahaan IDX30 Tahun 2021-2023 Intan Nur Nilamsari; Sugiharto; Yopie Diondy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1155

Abstract

Abstract : This study aims to determine the effect of audit quality, sales growth, and profitability on earnings management in IDX30 companies from 2021 to 2023. This research is conducted using a quantitative approach with a sample size of 11 companies, utilizing secondary data in the form of financial statements. The results of this research show that audit quality and profitability have no effect on earnings management, while sales growth have an effect on earnings management in IDX30 companies from 2021-2023. Audit quality, sales growth, dan profitability simultaneously have no effect on earnings management in IDX30 companies from 2021-2023. The results are expected to provide insights into the factors influencing earnings management in IDX30 companies. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, sales growth dan profitabilitas terhadap manajemen laba pada Perusahaan IDX30 tahun 2021-2023. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan jumlah sampel 11 perusahaan dengan menggunakan data sekunder berupa laporan keuangan. Hasil dari penelitian ini menunjukkan bahwa kualitas audit dan profitabilitas tidak berpengaruh terhadap manajemen laba, sedangkan sales growth berpengaruh terhadap manajemen laba pada perusahaan IDX30 tahun 2021-2023. Kualitas audit, sales growth, dan profitabilitas secara simultan tidak berpengaruh terhadap manajemen laba pada perusahaan IDX30 tahun 2021-2023. Hasil penelitian ini diharapkan dapat menambah wawasan mengenai faktor-faktor yang memengaruhi  manajemen laba pada perusahaan IDX30. 
Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance (Studi Empiris Perusahaan BUMN yang terdaftar Periode 2020-2024) Sofia Novitasari; Sugiharto; Yopie Diondy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1165

Abstract

Abstract : This study aims to examine the influence of Good Corporate Governance, company size, and profitability on tax avoidance. This study uses a quantitative approach with a population of 30 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during 2020-2024. The sampling technique used was purposive sampling and obtained 16 companies that met the research criteria. The data analysis method was carried out using multiple linear regression analysis processed using the SPSS Version 22 software application. The results show that good corporate governance and profitability partially influence tax avoidance, while company size does not. However, it can be stated that good corporate governance, company size, and profitability simultaneously influence tax avoidance. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance, ukuran perusahaan, dan profitabilitas terhadap tax avoidance. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama tahun 2020-2024 sejumlah 30 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 16 perusahaan yang telah memenuhi kriteria penelitian. Metode analisis data dilakukan menggunakan analisis regresi linear berganda yang diolah menggunakan aplikasi software SPSS Versi 22. Hasil penelitian menunjukkan bahwa secara parsial good corporate governance, dan profitabilitas berpengaruh terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Namun, dapat dinyatakan secara simultan good corporate governance, ukuran perusahaan, dan profitabilitas berpengaruh terhadap tax avoidance.
Tiktok Poison Against the Consumerist Culture of Madiun City People in The Era of Digital Disruption Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono; Amri Amrulloh; Qimyatusaadah, Qimyatusaadah
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 2 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i2.116

Abstract

The COVID-19 pandemic, which has become an outbreak since December 2019, has changed the order of world life. Social activities that are usually carried out in person have to be carried out online, including working, studying and shopping. This causes the use of social media to increase, one of which is the TikTok application. In the TikTok application, there is a trend that is of interest to social media users, namely TikTok poison. Poison TikTok is a trend that displays content containing information about a product, such as unboxing or interesting reviews, so that it attracts the interest of the audience to shop online. This can certainly have an impact on the level of consumerism of social media users. Therefore, the aim of this research is to find out how the toxic trend of TikTok influences and its relationship to consumer behavior in the millennial generation. From this research it is known how student behavior, the impact obtained, students' responses and reasons for TikTok poison influence their level of consumerism.
The Effect of Changes in Tax Rates on Capital Structure Amri Amrulloh; Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono; La Ode Abdullah
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.484

Abstract

This research aims to analyze the impact of changes in tax rates on corporate capital structure by highlighting how tax rate fluctuations affect financing decisions, particularly the balance between debt and equity. Using a literature review approach, the research examines various sources to identify patterns in the relationship between tax rates and capital structure, considering internal factors such as profitability, firm size, and access to external financing. The findings indicate that companies with high profitability and better access to funding are more flexible in adjusting their capital structure, while smaller or less profitable firms are more vulnerable to tax rate changes. This study contributes by offering a more holistic understanding of how tax policies influence financing decisions and emphasizes the importance of effective tax management strategies and stable tax policies. These findings have significant implications for policymakers and future research in developing relevant analytical models and strategies in the context of ever-evolving tax regulations.
Pelatihan Literasi Investasi Berbasis Syariah bagi Masyarakat Muda Kota Madiun: Mewujudkan Generasi Melek Finansial La Ode Abdullah; Ridho Muarief; Yopie Diondy Kurniawan
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 5 (2025): October : ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i5.1583

Abstract

This community service program aims to enhance Islamic-based investment literacy among the young community of Madiun City. The low level of Islamic financial literacy in Indonesia, which only reached 9.14% (OJK, 2022), indicates the need for educational and practical efforts to increase youth understanding of Sharia-compliant investment principles. The program was implemented through structured Islamic investment literacy training consisting of theoretical sessions, case studies, interactive discussions, and practical simulations. A total of 24 participants, comprising students and young community members, took part in the activity. The pre-test results showed an average score of 44.25, which increased to 78.04 in the post-test, indicating a 33.79% improvement. In addition to cognitive gains, participants also demonstrated positive changes in their attitudes toward ethical and halal investing. This program effectively improved participants’ understanding, skills, and awareness of Islamic investment and contributed to strengthening Islamic financial inclusion at the local level. It is expected that the young generation will become agents of change who promote ethical, responsible, and sustainable financial practices.
Pengaruh Pendapatan, Biaya Operasional dan Total Hutang Terhadap Laba Bersih Perusahaan Sektor Transportasi dan Logistik Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2024 Naufal Ahmad Adani; Dewi Kirowati; Yopie Diondy Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1158

Abstract

Abstract : This research aims to determine the effect of income, operational costs and total debt on the net profit of transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2024 period. This research uses signal theory by testing the hypothesis that income, operational costs and total debt have a positive effect on the company's net profit. The data used is secondary data obtained from the annual financial reports of transportation and logistics sector companies which are available on the official website of the Indonesia Stock Exchange (BEI) and other related sources. This research sample consists of 135 companies listed on the Indonesia Stock Exchange for the 2019-2024 period (BEI). The research sample was selected using a purposive sampling method, with certain criteria relevant to the research objectives. The type of research used is descriptive quantitative research, with multiple linear regression analysis methods using the IMB SPSS version 22 tool with several tests, namely the T test, determination test (R2), and F test. Revenue and operating costs have a significant negative effect on net income of transportation and logistics companies listed on the Indonesia Stock Exchange. This shows that an increase in both variables does not necessarily increase profit, but rather decreases it, which is likely due to efficiency in cost management and revenue structure. Meanwhile, total debt does not show a significant effect on net income, indicating that the company's debt has not had a direct impact on profitability performance during the period studied. The F-test results show that revenue, operating expenses, and total debt jointly have a significant effect on the company’s net profit. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan, biaya operasional, dan total hutang terhadap laba bersih perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2024. Penelitian ini menggunakan teori sinyal dengan pengujian hipotesis pendapatan, biaya operasional, dan total hutang berpengaruh positif terhadap laba bersih Perusahaan. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan sektor transportasi dan logistik yang tersedia di situs resmi Bursa Efek Indonesia (BEI) dan sumber terkait lainnya. Sampel  penelitian ini terdiri dari 135 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019-2024 (BEI). Sampel penelitian dipilih menggunakan metode purposive sampling, dengan kriteria tertentu yang relevan dengan tujuan penelitian. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif, dengan metode analisis regresi linier berganda menggunakan alat IMB SPSS versi 22 dengan beberapa pengujian yaitu uji T, uji determinasi (R2), dan uji F. Pendapatan dan biaya operasional memiliki pengaruh signifikan dengan arah negatif terhadap laba bersih perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Hal ini menunjukkan bahwa peningkatan pada kedua variabel tersebut tidak serta-merta meningkatkan laba, melainkan justru menurunkannya, yang kemungkinan disebabkan oleh efisiansi dalam pengelolaan biaya dan struktur pendapatan. Sementara itu, total hutang tidak menunjukkan pengaruh yang signifikan terhadap laba bersih, menandakan bahwa utang perusahaan belum berdampak langsung terhadap kinerja profitabilitas selama periode yang diteliti. Hasil uji F menunjukkan bahwa pendapatan, biaya operasional, dan total hutang secara bersama-sama berpengaruh signifikan terhadap laba bersih perusahaan.
Co-Authors Ahmad Kudhori Amalia Kulsum Amin Nurjanah Amri Amrulloh Amri Amrulloh Dyah Anggun Sartika Halleina Rejeki Putri Hartono Halleina Rejeki Putri Hartono Intan Nur Nilamsari Karina Sukma Handayani Putri Khirana Kusumastutie Kirowati, Dewi La Ode Abdullah La Ode Abdullah Lely Kumalawati Nadinda Fahrianisa Naufal Ahmad Adani Nurtisa Nadya Arini Putri Octa Cahya Nirwana Qimyatusaadah, Qimyatusaadah Rafika Putri Auliasari Ridho Muarief SASMITO WIDI NUGROHO Sofia Novitasari Sugiharto Yana Dwi Christanti