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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Aplikasi Bisnis JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Perilaku dan Strategi Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL MANDAR: Management Development and Applied Research Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Business UBS Mattawang: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Engagement and Empowerment (IJE2) Jurnal Media Informatika KARYA: Jurnal Pengabdian Kepada Masyarakat JCOMENT (Journal of Community Empowerment) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Sahabat Sosial: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JER Jurnal Pengabdian Masyarakat Akurasi Jurnal Pengabdian Masyarakat Inovasi Indonesia
Martinus Budiantara, Martinus
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Tunneling Incentive, Mekanisme Bonus, Ukuran Perusahaan dan Profitabilitas terhadap Transfer Pricing Fadilla, Nur; Budiantara, Martinus
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5421

Abstract

The purpose of this study is to determine whether tunneling incentive, bonus mechanism, company size and profitability have an influence on transfer pricing. This research uses secondary data using non-probability sampling method. In this study, the sample amounted to 216 manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The data analysis method used in this research is logistic regression analysis using SPSS 25. The results of this study indicate that tunneling incentive and company size have a significant influence on transfer pricing. However, bonus mechanism and profitability have no influence on transfer pricing.
Pendeteksian Fraud Dalam Laporan Keuangan dengan Cash Flow Shenanigans pada Perusahaan BUMN yang Terdaftar di BEI Periode 2018-2022 Pricylia, Dhea Aristy; Budiantara, Martinus
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5485

Abstract

Indonesia is one of the developing countries where the phenomenon of fraud is not unfamiliar to the public. Types of fraud that occur in Indonesia include financial statement fraud, misappropriation of state assets/wealth, and corruption. Therefore, it is essential to address financial statement fraud. This research aims to prove whether cash flow shenanigans have an impact on detecting fraud in financial statements. The results of the study indicate that days sales outstanding (DSO) significantly influences the detection of fraud in financial statements. Delaying payment of obligations (DPO) does not have a significant impact on detecting fraud in financial statements. Reducing inventory purchases (DSI) significantly influences the detection of fraud in financial statements. Net income (CFNI) significantly affects the detection of fraud in financial statements. Keywords : Cash Flow Shenanigans, Fraud, Financial Reports
Pengaruh Pengetahuan Akuntansi, Sikap dan Perilaku, Norma Subjektif, Tingkat Motvasi Terhadap Minat Berwirausaha Firmansyah, Rico; Budiantara, Martinus
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.21402

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui dan mengkaji variabel-variabel yang mempengaruhi minat berwirausaha di Daerah Sleman Tahun 2022–2024 yang meliputi pengetahuan akuntansi, sikap dan perilaku, norma subjektif, dan tingkat motivasi.Metode Penelitian: Jenis penelitian ini menggunakan jenis penelitian kuantitatif, populasi yang digunakan dalam penelitian ini adalah seluruh warga yang berwirausaha di Kabupaten Sleman tahun 2022-2024 sejumlah 30 UMKM. Metode pengambilan sempel yang di gunakan pada penelitian ini adalah metode penelitian survey. Teknik analisis data pada penelitian ini menggunakan analisis regresi berganda dengan alat uji SPSSOriginalitas/Novelty: pembaharuan dalam penelitian ini yaitu tempat penelitian di kabupaten Sleman menggunakan data 2022-2024, sehingga memperoleh hasil yang terbaru. Pemikiran ini menunjukkan bahwa inspirasi memiliki dampak yang signifikan terhadap minat berwirausaha, yang memperkuat pentingnya figur ini dalam memberdayakan seseorang untuk memulai usaha. Fokus khusus pada inspirasi sebagai variabel persuasif memberikan sudut pandang baru dalam memberdayakan pendekatan atau mediasi untuk memperluas bisnis.Hasil Penelitian: hasil uji hipotesis menunjukkan bukti bahwa pengaruh motivasi mempengaruhi minat berwirausaha di kabupaten Sleman. Namun pengetahuan akuntansi tidak mempengaruhi minat berwirausaha. Minat berwirausaha juga tidak dipengaruhi oleh tindakan dan sikap. Minat berwirausaha tidak dipengaruhi oleh norma subjektif. Sebaliknya, tingkat motivasi secara signifikan memengaruhi kecenderungan berwirausaha di Kabupaten Sleman.Implikasi: informasi ini diharapkan dapat digunakan untuk memberikan gambaran tentang pentingnya membangun tingkat motivasi berwirausaha dalam memulai berwirausaha. Hal ini dapat menjadikan bahan pertimbangan agar lebih termotivasi dan tertarik untuk membangun wirausaha. Research Objectives: This study aims to determine and examine the variables that influence entrepreneurial interest in the Sleman area in 2022–2024, including accounting knowledge, attitudes and behavior, subjective norms, and motivation levels.Research Method: This type of research uses quantitative research, the population used in this study are all residents who are entrepreneurs in Sleman Regency in 2022-2024, amounting to 30 Micro, Small and Medium Enterprises. The sampling method used in this study is the survey research method. The data analysis technique in this study uses multiple regression analysis with the SPSS test toolOriginality/Novelty: the update in this study is that the research location in Sleman district uses 2022-2024 data, thus obtaining the latest results. This thinking shows that inspiration has a significant impact on entrepreneurial interest, which reinforces the importance of this figure in empowering someone to start a business. A special focus on inspiration as a persuasive variable provides a new perspective on empowering approaches or mediation to expand a business.Research Results: the results of the hypothesis test show evidence that the influence of motivation affects entrepreneurial interest in Sleman Regency. However, accounting knowledge does not affect entrepreneurial interest. Entrepreneurial interest is also not influenced by actions and attitudes. Entrepreneurial interest is not influenced by subjective norms. On the contrary, the level of motivation significantly affects the tendency to become an entrepreneur in Sleman Regency.Implications: This information is expected to be used to provide an overview of the importance of building entrepreneurial motivation levels in starting a business. This can be used as a consideration to be more motivated and interested in building a business
MENINGKATAKAN KINERJA LAPORAN KEUANGAN UNTUK KEBERLANJUTAN PADA UMKM BIDANG KRAF TEKSTIL DI SELANGOR MALAYSIA Budiantara, Martinus; Harsoyo, Titik Desi; Astuti, Tutut Dewi; Utomo, Rochmad Bayu; Paramitalaksmi, Ratri
JCOMENT (Journal of Community Empowerment) Vol. 5 No. 4 (2024): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/jcoment.v5i4.847

Abstract

Laporan keuangan merupakan sebuah informasi yang sangat berguna bagi pengambilk eputusan. Oleh karena itu laporan keuangan harus disusun secara baik dan benar. Laporan keuangan harus dapat menggambarkan kondisi keuangan pada saat disusun laoran keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan tambahan ilmu bagi pelaku UMKM di bidang Kraft Tekstil yang ada di Selangor Malaysia, sehingga dapat meningkatkan kinerja serta keberlanjutan usaha. Peserta kegiatan adalah 4 pelaku UMKM di Selangor yang yang ditunjuk oleh Krafrtangan Malaysia. Kegiatan berupa ceramah, presentasi, kunjungan ke lapangan melihat proses produksi tekstil untuk melihat komponen-komponen biaya, serta melihat pembukuannya. Saat ini para pengrajin sudah melakukan pembukuan secara sederhana. Hasil dari pengebdian adalah para pelaku semakin memperhatikan faktor-faktor yang harus diperhitungkan dalam menentukan harga pokok produksi, serta menentukan harga jual.
Determining the Influence of the Quality of Financial Statements of MSMEs in Sleman: Determining the Influence of the Quality of Financial Statements of MSMEs in Sleman Budiantara, Martinus; Paramitalaksmi, Ratri; Maharani, Desak Putu
Jurnal Aplikasi Bisnis Volume 21 No. 2, Desember 2024
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol21.iss2.art3

Abstract

The purpose of this study was to find: (1) t the effect of Accounting Comprehension on the quality of MSMEs financial statements moderated by self efficacy. (2) he effect of MSMEs digitalization on the quality of MSMEs financial statements moderated by self efficacy. (3) the effect of MSMEs financial Inclusion on the quality of MSMEs financial statements moderated by self efficacy. The methodology used in this research is quantitative. The sample of the study were 103 MSMEs entrepreneurs in Sleman, Special Region of Yogyakarta.Accounting Comprehension, MSMEs Digitalization and MSMEs Financial Inclusion have a significant effect on the Quality of MSMEs Financial Statements in Sleman even though the Self-Efficacy is not able to moderate these three variables on the Quality of MSMEs Financial Statements.
Pengenalan Aplikasi Buku Kas dalam Digitalisasi Akuntansi pada Toko Kelontong Hidayatussholikhah, Nurul; Budiantara, Martinus
Sahabat Sosial: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Sahabat Sosial: Jurnal Pengabdian Masyarakat (Desember)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/sosisabdimas.v3i1.511

Abstract

In the current digital era, business actors are expected to adapt to technological developments in managing their businesses to be more effective and efficient. The purpose of this understanding of Micro, Small, and Medium Enterprises (MSMEs) in conducting simple accounting records using the Buku Kas application. This service is carried out in two locations, namely Mrs. Yani’s grocery store and Mrs. Ratmi’s grocery store. The obstacle faced by the two entrepreneurs is the lack of bookeeping and financial transaction records due to insufficient understanding of financial records recording. Therefore, training was conducted by introducing and explaining the features avaible in the Buku Kas application as well as how to record income and expenditure transactions. After practicing regularly, both entrepreneurs made good progress week by week and became more diligent in digital financial recording.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023 Oka, Marcella Tamara; Budiantara, Martinus
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15200

Abstract

Every year the industrial world experiences very rapid development, resulting in tight competition between organizations or companies. This situation certainly creates various challenges and problems for each company in order to survive. One of the obstacles that is often faced is financial distress. Financial distress refers to a condition where a company's finances begin to decline before bankruptcy occurs. Financial distress can be caused by various aspects, which can come from internal or external sources. One important factor that influences financial distress is the company's ownership structure. In this study, ownership structure is proxied by institutional ownership, management ownership, foreign ownership, and public ownership. The study aims to examine the effect of ownership structure on financial distress. The research population includes all consumer cyclicals sector companies listed on the IDX during 2020-2023, with a sample of 29 companies taken by purposive sampling method. Data analysis uses multiple linear regression analysis which is first tested using the classical assumption test. The results showed that institutional ownership, managerial ownership and public ownership had no significant effect on financial distress, while foreign ownership had a significant negative effect on financial distress.
Pengaruh Intellectual Capital, Good Corporate Governance Terhadap Nilai Perusahaan IDX30 Firdaus, Habib Naufal; Budiantara, Martinus
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital melalui VAICTM (yang mencakup VAHU, VACA, dan STVA) serta good corporate governance melalui variabel Dewan Komisaris, Kepemilikan Institusional, dan Komite Audit terhadap nilai perusahaan. Jenis penelitian ini adalah kuantitatif, dengan populasi penelitian berupa perusahaan yang terdaftar dalam indeks IDX30. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, menghasilkan 30 perusahaan sebagai sampel. Data yang digunakan dalam penelitian ini merupakan data sekunder, dan analisis yang diterapkan meliputi analisis deskriptif, uji asumsi klasik, uji regresi linier bergandai, serta uji signifikansi parameter individual (uji t) menggunakan software SPSS versi 21. Hasil penelitian menunjukkan bahwa: intellectual capital, dewan komisaris, kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan, Sedangkan untuk komite audit memiliki pengaruh positif terhadapi nilai Perusahaan.
PENGARUH PEMAHAMAN AKUNTANSI, DIGITALISASI UMKM DAN INKLUSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN EFIKASI DIRI SEBAGAI VARIABEL MEDIASI Budiantara, Martinus; Hwihanus , Hwihanus
Jurnal Perilaku dan Strategi Bisnis Vol. 12 No. 2 (2024): Agustus
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v12i2.3936

Abstract

The purpose of this study is to find: (1) The Influence of Accounting Understanding and Financial Inclusion Partially on the Quality of Financial Statements. (2) the effect of Accounting Understanding on the quality of MSME financial statements mediated by self-efficacy. (3) the effect of MSME digitization on the quality of MSME financial reports mediated by self-efficacy. (4) the effect of MSME financial inclusion on the quality of MSME financial statements mediated by self-efficacy. The methodology used in this study is quantitative. The research sample is 103 MSME entrepreneurs in Sleman, Special Region of Yogyakarta. The data was processed using the SmartPLS method The results of the study showed that Accounting Understanding had no effect on the Quality of MSME Financial Statements, MSME Financial Inclusion had a significant effect on the Quality of MSME Financial Statements in Sleman. Self-efficacy is not able to mediate the relationship between Accounting Understanding and Financial Inclusion on the Quality of Financial Statements, but it cannot mediate the relationship between MSME Digitalization and Financial Report Quality.
Pengaruh Literasi Pajak, Kesadaran Pajak, Dan E-Filling Terhadap Kepatuhan Wajib Pajak Ristanto, Novian; Budiantara, Martinus
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.25080

Abstract

Tujuan penelitian: Penelitian ini adalah menganalisis pengaruh literasi pajak, kesadaran pajak, dan e-Filing terhadap kepatuhan wajib pajak UMKM di Yogyakarta.Metode penelitian:  menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 100 responden UMKM terdaftar, dianalisis melalui regresi linear berganda dengan SPSS.Kebaruan penelitian terletak pada analisis kombinasi literasi, kesadaran pajak, dan e-Filing terhadap kepatuhan UMKM YogyakartaHasil Penelitian:  mengungkapkan bahwa literasi pajak (β = 0,086; sig. 0,008) dan e-Filing (β = 0,815; sig. 0,000) berpengaruh positif signifikan terhadap kepatuhan, sedangkan kesadaran pajak tidak signifikan (sig. 0,236). Koefisien determinasi (R² = 90,3%) menunjukkan ketiga variabel dominan dalam menjelaskan variasi kepatuhan. Temuan ini memperkuat pentingnya edukasi pajak dan digitalisasi sistem perpajakan untuk meningkatkan kepatuhan, meski kesadaran pajak perlu didukung faktor lain seperti kepercayaan pada pemerintah.Implikasi: Pemerintah perlu memperluas sosialisasi literasi pajak dan optimasi e-Filing, khususnya bagi UMKM, guna mendorong kepatuhan sukarela dan penerimaan pajak yang berkelanjutan Research Objectives: This study aims to analyze the influence of tax literacy, tax awareness, and e-Filing on tax compliance among SMEs in Yogyakarta. Research Method: A quantitative approach was employed, distributing questionnaires to 100 registered SME respondents, with data analyzed using multiple linear regression in SPSS. Originalitas/Novelty: The study's originality lies in its combined analysis of tax literacy, tax awareness, and e-Filing on SME tax compliance in Yogyakarta. Findings: The results reveal that tax literacy (β = 0.086; sig. 0.008) and e-Filing (β = 0.815; sig. 0.000) have a significant positive effect on compliance, while tax awareness was not significant (sig. 0.236). The coefficient of determination (R² = 90.3%) indicates these three variables dominantly explain compliance variations. These findings underscore the importance of tax education and digitalization of tax systems to enhance compliance, though tax awareness requires additional supporting factors such as trust in the government. Implications: The government needs to expand tax literacy outreach and optimize e-Filing, particularly for SMEs, to encourage voluntary compliance and sustainable tax revenue
Co-Authors - Hwihanus Airawaty, Diana Anggraeni, Fitri Aprilya Ayuningtyas, Nikka Bude, Eufemia Clarita Gare Desak Putu Putri Maharani Desi Astuti, Tika Durman, Ignasius Gunthorus dwi purwati Endang Sri Utami Firdaus, Habib Naufal Firmansyah, Rico Hidayatussholikhah, Nurul Hudin, Noraine binti Salleh Ika Wulandari Indah Kusumaningtyas, Florensia Karnila, Nurul Mutmainnah Kusumaningrum, Theresia Yosefina Laksmi Leilani, Diah Mulya Maharani, Brigita Aprilia Dessy Maharani, Desak Putu Maulida Putri Ayuningtyas Nur Fadilla, Nur Odi, Silfester Oka, Marcella Tamara Paramitalaksmi, Ratri Pricylia, Dhea Aristy Pulwaka, Rais Puspitasari, Kakanita Ari Putri, Devina Malinda Rahmadhani, Cindy Oktavian Indah Ramadhani, Berlian Amalia Restiana, Diva Naja Ristanto, Novian Rochmad Bayu Utomo Rohman, Alfiyan Nur samudra-123, guntur_ Sebayang, Laura Sindhea Setyoningsih, Oktaviana Titik Desi Harsoyo, Titik Desi Tri Handayani Tutut Dewi Astuti Uzma, Salsa Raehan Wijanarko, Anang Aprilio