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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Aplikasi 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 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 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 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.
PENGARUH KEPEMILIKAN MANAJERIAL, FINANCIAL DISTRESS, RISK AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) PERIODE 2022-2023 Desi Astuti, Tika; Budiantara, Martinus
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18625

Abstract

This study aims to determine the effect of managerial ownership, financial distress, and risk audit on audit report lag (an empirical study of manufacturing companies listed on the Indonesia Stock Exchange) for the period 2022-2023. This study uses a quantitative approach with secondary data. The techniques used in this study are t-test analysis and multiple regression analysis. The research sample consisted of 28 companies listed on the Indonesia Stock Exchange (IDX) selected using purposive sampling based on predetermined criteria. The data analysis used SPSS version 26.0 for Windows. The results of this study indicate that: (1) managerial ownership affects audit report lag; (2) financial distress affects audit report lag; (3) audit risk does not affect audit report lag. Recommendations from this study include that future researchers should add other variables that may affect audit report lag, such as company operational complexity, auditor industry specialization, or audit committee size, and so on.
Pelatihan Tertib Administrasi Kelompok Pembudidaya Ikan “Mino Djoyo” Pasekan, Yogyakarta Wulandari, Ika; Utami, Endang Sri; Budiantara, Martinus
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 1 (2022): Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i1.15728

Abstract

This Community Service activity is carried out with the aim of providing understanding, knowledge and skills in an effort to support an orderly administration at KPI “Mino Djoyo”. The background of this program implementation is because KPI “Mino Djoyo” has not properly recorded the financial administration and administration of group activities. The method of implementation is carried out by providing counseling and training which is carried out in two stages. The first counseling was held on October 31, 2020 and was attended by 16 members. The second training was held on November 1, 2020 and was attended by 3 KPI “Mino Djoyo” administrators, namely treasurers, deputy treasurers and secretary representatives. As a result of PkM's activities, KPI “Mino Djoyo” already has administrative books that are well-organized and neat, such as minutes, lists of members & administrators, correspondence books, guest books, cash books, inventory books and simple financial records. Increased understanding and knowledge of the management regarding the importance of orderly administration and how to implement it.
Co-Authors Airawaty, Diana Anggraeni, Fitri Aprilya Ayuningtyas, Nikka Bude, Eufemia Clarita Gare Desak Putu Putri Maharani Desi Astuti, Tika Durman, Ignasius Gunthorus dwi purwati 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 M. Yogi Riyantama Isjoni 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 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