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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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Gen Z and Millenial Challenges: Personal Finance on Digital Age Paramitalaksmi, Ratri; Budiantara, Martinus
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17787

Abstract

The purpose of this study is to find differences in factors that affect Personal Finance, including Financial Literacy and Financial Technology Inclusion between Gen Z and Millennials, especially in the Special Region of Yogyakarta. The population in this study is Gen Z and Millennials in the Special Region of Yogyakarta. The data used is primary data the form of questionnaire results and in-depth interviews with Gen Z and Millennials, Yogyakarta. The data processing in this study uses SPSS. The results of this study show that Financial Literacy and Lifestyle of Millennials and Gen Z have a significant influence on their Personal Finance, but Financial Technology Financial Inclusion does not have a significant influence on their Personal Finance. This research is important to understand what factors influence the younger generation in managing their personal finance, especially in this digital era where there are many challenges in managing personal finance.
Pengaruh Pengetahuan Akuntansi, Kepribadian Kewirausahaan, dan Latar Belakang Pendidikan Terhadap Laporan Keuangan UMKM Potorono Edupark Maulida Putri Ayuningtyas; Budiantara, Martinus
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2727

Abstract

This research aims to find and analyze how accounting is used in MSMEs and the issues or problems they face. This research uses quantitative methods with a descriptive approach, the population is MSMEs located around Potorono Edupark as the research location with 30 samples of MSME actors. The method used is multiple linear regression analysis. Based on the T Test, the research results show that accounting knowledge does not have a significant influence, entrepreneurial personality has a significant influence and educational background also has a significant influence on the development of MSMEs. So it can be concluded that MSME business owners should keep records to support their business because apart from being important for business, the application of accounting can also be used by MSME owners in making decisions.
PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN IDX30 Firdaus, Habib Naufal; Budiantara, Martinus
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.35599

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 berganda, 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 Penggunaan Qris Sebagai Metode Pembayaran Terhadap Pengembangan UMKM Di Kabupaten Sleman Sejak Pandemi Covid-19 Indah Kusumaningtyas, Florensia; Budiantara, Martinus
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.236

Abstract

Awal tahun 2020 lalu, pandemi Covid-19 merambah ke negaraIndonesia dan mengakibatkan terjadinya pembatasan aktivitas sosial yang berdampak pada berbagai bidang salah satunya yaitu perekonomian contohnya UMKM. Suatu usaha pemerintahan guna rantai penyebaran Covid-19 yakni dengan menghimbau masyarakat untuk lebih mengutamakan transaksi secara digital seperti QRIS. Adanya QRIS diharapkan mampu meningkatkan pertumbuhan ekonomi dan membantu UMKM untuk naik kelas. Tujuan dari pelaksanaan riset yakni untuk memahami pengaruhnya penggunaan QRIS sebagai metode pembayaran terhadap pengembangan UMKM di Kabupaten Sleman sejak pandemi Covid-19. Riset yang dilaksanakan di Kabupaten Sleman pada rentan 2022 hingga 2023 ini mempergunakan jenis deskriptif kuantitatif dengan sumber data primer serta pengumpulan data mempergunakan studi pustaka dan kuesioner. Pengambilan sampel nonprobabilitas mempergunakan strategi pengambilan sampel yang digerakkan oleh kriteria dan tujuan adalah metode pilihan. Metode Issac dan Michael dipakai untuk menghitung ukuran sampel, yang menghasilkan hingga 100 UKM yang perlu dianalisis. Pemahaman, keuntungan, kemudahan, ekspektasi pendapatan, dan hambatan adopsi QRIS terbuktikan memengaruhi positif berignifikan kepada variabel dependen, perkembangan UMKM, sesuai temuan analisis regresi linier berganda yang dievaluasi secara parsial (uji t). Besarnya koefisien determinasi (Adjusted R2) adalah 0,500 yang menandakan yaitu variabel pada riset ini ada pengaruhnya sebanya 50% dan faktor lainnya berada di luar cakupan riset ini.
IMPLEMENTASI ENVIRONMENTAL AWARENESS, ENVIRONMENTAL INVOLVEMENT, ENVIRONMENTAL REPORTING, DAN ENVIRONMENTAL AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Rumah Potong Ayam Tri Susanti) Restiana, Diva Naja; Budiantara, Martinus
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11114

Abstract

This research aims to describe the implementation of Corporate Social Responsibility (CSR) based on Environmental Awareness, Environmental Involvement, Environmental Reporting, and Environmental Audit at the Tri Susanti Chicken Slaughterhouse (RPA). This research uses qualitative methods with a descriptive nature. The approach uses primary data sources obtained directly from observations and interviews as well as secondary data in the form of financial report documents. The results of the research conducted show that the implementation of CSR in RPA Tri Susanti has not been fully implemented, but several aspects of the implementation stage have been carried out. Environmental reporting in RPA Tri Susanti is still carried out by presenting environmental costs as expenses outside the business and reducing company profits in the Profit and Loss Report. In this research, researchers have made improvements to the financial reports related to recording CSR costs in the Tri Susanti RPA. With improvements in recording financial reports, business actors feel helped because they can be used to improve the implementation of green accounting based on Environmental Awareness, Environmental Involvement, Environmental Reporting and Environmental Audit in order to create sustainable businesses that are friendly to the environment.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN BANTUL Ramadhani, Berlian Amalia; Budiantara, Martinus
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13256

Abstract

The investigation at SAMSAT Bantul explores the impact of tax awareness, tax knowledge, tax penalties, and service quality on motor vehicle tax compliance. The collected information was analyzed using SPSS version 21, applying multiple linear regression methods. A questionnaire was implemented as a data collection instrument and involved 155 respondents as sample subjects. The study revealed that the compliance of motor vehicle taxpayers is significantly influenced by tax knowledge and tax penalties. On the other hand, no substantial effects were observed from tax awareness and service quality on the compliance levels investigated. Keywords : Tax awareness, tax knowledge, tax penalties, service quality profitability
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.
Peningkatan dan Sosialisasi Pembukuan Sederhana untuk Mencatat Transaksi UMKM di Pantai Dewaruci Purworejo Wijanarko, Anang Aprilio; Budiantara, Martinus
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 3 No 1 (2025): JPMII - Februari 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.480

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) sangat penting bagi pembangunan ekonomi Indonesia. Kontribusi UMKM merupakan kontribusi terbesar yaitu penyumbang produk domestik bruto (PDB) serta membuka lapangan kerja baru untuk para masyarakat. Ada rintangan bagi pelaku UMKM Salah satunya adalah pembukuan keuangan yang tidak dilakukan dengan maksimal atau bahkan sama sekali tidak diterapkan dalam UMKM tersebut. Hal tersebut jelas akan menghambat perkembangan UMKM pada masa yang akan datang. Pengabdian ini memiliki tujuan guna mengedukasi serta menambah pengetahuan untuk para pelaku UMKM tentang seberapa penting pembukuan keuangan sederhana serta memberikan pelatihan pencatatan keuangan atau pembukuan dengan manual. Kegiatan ini dilakukan pada dua UMKM di pantai Dewa Ruci Purworejo. Pengabdian ini membuahkan hasil yaitu bertambahnya pemahaman para pengusaha UMKM tentang pentingnya mengadakan pembukuan keuangan sehingga akan bisa digunakan untuk menggambaran kondisi keuangan pada UMKM tersebut. Dengan adanya pelatihan pembukuan sederhana kepada para UMKM, memberikan kontribusi bagaimana menyusun pembukuan antara pemasukan dan pengeluaran, sehingga dapat mempermudah proses pencatatan arus kas dan kinerja yang diperoleh UMKM. Setelah diadakan kegiatan sosialisasi ini diharapkan dapat meberikan manfaat bagi para pelaku UMKM di pantai Dewa Ruci Purworejo untuk membuat laporan pencatatan keuangan sehingga dapat meminimalisisr kerugian pada usaha yang dijalankan.
Pendampingan Penerapan dan Penataan Pencatatan Keuangan pada UMKM Laundry dan UMKM Toko Online Setyoningsih, Oktaviana; Budiantara, Martinus
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.740

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam menerapkan dan menata pencatatan keuangan melalui pendampingan pada dua usaha, yaitu UMKM Laundry Teras dan UMKM Toko Online By Lamira di Sleman, Yogyakarta. Metode yang digunakan adalah kualitatif dengan pendekatan Participatory Research, di mana pelaku usaha terlibat langsung dalam proses pelatihan dan pendampingan. Kegiatan dilakukan melalui lima tahap, yaitu observasi, penyusunan materi, pelatihan, pendampingan penerapan, dan evaluasi. Hasil menunjukkan adanya peningkatan pemahaman dan keterampilan pelaku usaha dalam melakukan pencatatan keuangan. Laundry Teras berhasil menerapkan pembukuan sederhana secara manual, sedangkan By Lamira mampu menata pencatatan menggunakan Microsoft Excel. Kegiatan ini berperan penting dalam meningkatkan pengelolaan keuangan UMKM secara lebih teratur dan akurat sebagai dasar pengambilan keputusan usaha.
Determining The Quality of SME Financial Reports: The Role of Accounting Understanding in Kulon Progo Paramitalaksmi, Ratri; Budiantara, Martinus
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2004

Abstract

This study aims to analyse the effect of education level, business owner perceptions, MSME digitalisation, and financial inclusion on the quality of MSME financial reports in Kulon Progo, as well as to examine the role of accounting knowledge as a moderating variable. The method used is quantitative with the Structural Equation Modelling–Partial Least Squares (SEM-PLS) technique. The research sample consisted of 397 MSME owners. The results show that education level, MSME digitalisation, and financial inclusion have a positive and significant effect on financial statement quality. Business owner perceptions do not have a significant effect. Accounting knowledge has a significant direct effect on financial statement quality but does not moderate the relationship between independent variables and financial statement quality. This study confirms that structural factors, particularly digitalisation and financial access, are strong determinants in driving MSME financial statement quality.
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