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All Journal Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Indonesia (JPMI) Journal of Economics and Social Sciences
Abi Suryono
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Pemberdayaan dan Penguatan UMKM di Dusun Gandekan, Kelurahan Guwosari, Kapanewon Pajangan, Kabupaten Bantul, DIY Marsuking Marsuking; Asri Dwi Ariyani; Nila Hidayah; Rosa Nikmatul Fajri; Meutia Layli; Kusumaningdiah Retno Setiorini; Abi Suryono; Atik Aini Nazilah; Arik Tri Mulyani
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 1 No. 3 (2022): Oktober : Jurnal Pengabdian Masyarakat Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.031 KB) | DOI: 10.55606/jpmi.v1i3.309

Abstract

Masyarakat Dusun Gandekan, Kelurahan Guwosari, Kapanewon Pajangan, Kabupaten Bantul mayoritas bermata pencaharian sebagai petani. Selain itu, beberapa warga merupakan pelaku Usaha Mikro Kecil Menengah (UMKM). Di sisi lain, kondisi wisata yang ada di sana memerlukan perhatian lebih agar dapat terus menarik minat pengunjung terlebih semenjak pandemi Covid-19 aktivitas wisata terhenti. Salah satu wadah yang tergabung dalam organisasi remaja yaitu karang taruna juga belum berjalan secara maksimal karena kesibukan para pengurus dan pandemi Covid-19 yang menjadikan minimnya kontribusi dan kegiatan yang diberikan bagi lingkungan. Meski UMKM mulai dirasakan kehadirannya ditengah-tengah masyarakat Dusun Gandekan, namun pemberdayaan belum secara optimal dan merata. Tujuan dari kegiatan pengabdian masyarakat ini adalah melakukan pemberdayaan dan penguatan UMKM di Dusun Gandekan melalui program sosialisasi kewirausahaan, edukasi pembukuan kas bagi pelaku UMKM dan pendaftaran google business bagi UMKM yang sudah berdiri di Dusun Gandekan. Metode yang digunakan dalam kegiatan ini adalah sosialisasi dan pelatihan guna peningkatan pemahaman yang dimulai dengan observasi, interview dan dokumentasi.
FAKTOR-FAKTOR YANG MEMPENGARUHI POTENSI KECURANGAN DANA DESA OLEH APARATUR DESA Suci Andini; Abi Suryono; Kusumaningdiah Retno Setirini; Nila Hidayah
Jurnal Riset Akuntansi dan Keuangan Vol. 20 No. 2 (2024): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.v20i2.60

Abstract

ABSTRACT This study aims to examine the effect of accountability, compensation suitability and internal control on the potential for village fund fraud. The sample in this study amounted to 61 people. The sampling method used was the purposive sampling method. The sample criteria in this study were the Village Head, Secretary, Treasurer and Head of the Village Consultative Body. The data used were primary data collected using a questionnaire. The results of the study showed that compensation suitability had a positive effect on the potential for village fund fraud, while accountability and internal control had a no positive effect on the potential for village fund fraud. Keywords: accountability, suitability of compensation, internal control, fraud and village fund. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, kesesuaian kompensasi dan pengendalian internal terhadap potensi kecurangan dana desa. Sampel pada penelitian ini berjumlah 61 orang. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Kriteria sampel dalam penelitian ini adalah Kepala Desa, Sekretaris, Bendahara dan Ketua Badan Permusyawaratan Desa. Data yang digunakan merupakan data primer yang dikumpulkan dengan menggunakan kuesioner. Hasil penelitian menunjukkan bahwa kesesuaian kompensasi berpengaruh positif terhadap potensi kecurangan dana desa, sedangkan akuntabilitas dan pengendalian internal tidak berpengaruh positif terhadap potensi kecurangan dana desa. Kata kunci: akuntabilitas, kesesuaian kompensasi, pengendalian internal, kecurangan dana desa.
: (Case Study on Financial Companies Listed on the Indonesia Stock Exchange 2019 – 2022) Indana Zahrotul Aini; Abi Suryono; Kusumaningdiah Retno Setiorini; Citra Amelia Putri; Nila Hidayah
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 1 (2024): April (2024) - September (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v19i1.1311

Abstract

This study examines the effectiveness of mandatory auditor switching regulations related to the failure of audits of companies' financial statements on the Indonesia Stock Exchange (IDX), including those conducted by affiliates of the Big Four Public Accounting Firm (PAF). This study analyzes the effect of mandatory auditor switching on departing partners, replacement partners, and PAF reputation on audit quality, with control variables such as company size, financial leverage, profitability, and company losses. Using data from financial sector companies on the IDX for the period 2019–2022, this study applies purposive sampling and obtains 132 samples. Logistic regression analysis was performed using SPSS version 25. The results show that, simultaneously, the three main variables affect audit quality. However, partially, mandatory auditor switching on departing and replacement partners does not have a significant effect, while PAF's reputation has a positive impact on audit quality.
THE EFFECT OF SALES GROWTH, LEVERAGE, PROFITABILITY, AND SIZE ON TAX AVOIDANCE: Case Study of Manufacturing Companies Listed on the IDX for the 2019-2022 Period Galuh Ardyanto; Abi Suryono; Meutia Layli; Kusumaningdiah Retno Setiorini; Citra Amelia Putri
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 1 (2024): April (2024) - September (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v19i1.1312

Abstract

This research aims to determine the effect of sales growth, leverage, profitability, and size on tax avoidance. The population of this research is manufacturing companies registered on the IDX for the 2019-2022 period, with a sample selection technique using purposive sampling. The analytical method used is multiple linear regression and uses SPSS as a research tool. The results of this research show that sales growth and leverage have a positive effect on tax avoidance, while profitability and company size have a negative effect on tax avoidance.
The Effect of Profitability and Inventory Intensity on Tax Avoidance Abi Suryono; Marsuking; Setiorini, Kusumaningdiah Retno; Nila Hidayah
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.879

Abstract

This study aims to analyze the effect of Profitability, and Inventory Intensity on Tax Avoidance in Food and Beverage Manufacturing Companies. This study is a quantitative study using secondary data, namely the financial statements of companies in the Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample in this study amounted to 29 companies with a purposive sampling technique. The data analysis method uses multiple linear regression. Analysis of the research results using SPSS 25. The results of the study indicate that simultaneously profitability and inventory intensity have an effect on tax avoidance. The results of the study indicate that partially profitability have an effect on tax avoidance, while inventory intensity have no effect on tax avoidance.
The Effect of Green Accounting, Corporate Social Responsibility on Profitability Marsuking; Abi Suryono; Setiorini, Kusumaningdiah Retno
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.880

Abstract

This study aims to examine the influence of green accounting, corporate social responsibility (CSR), and profitability, with the research object being manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to 2024 period. A total of 28 manufacturing companies were selected as samples, with a five-year observation period. The data used in this study are secondary data obtained from company financial reports accessed through the official IDX website at www.idx.co.id. The sampling technique used was purposive sampling, which involves selecting samples based on specific criteria relevant to the research objectives. Data analysis was carried out using descriptive analysis and multiple linear regression analysis. The results of the analysis show that the green accounting variable has a significance value of 0.381, which exceeds the 0.05 threshold, and a t-value of -0.878, which is lower than the t-table value (1.977). This indicates that green accounting does not have a significant effect on company profitability. Additionally, the negative t-value suggests that the relationship between these two variables is not in the same direction. Meanwhile, the CSR variable shows a significance value of 0.033, which is less than 0.05, and a t-value of 2.158, which is greater than the t-table value. These findings indicate that CSR has a significant and positive effect on profitability. The Adjusted R² value of 0.047 or 4.7% indicates that green accounting, CSR collectively explain 4.7% of the variation in profitability as measured by Return on Assets (ROA), while the remaining 95.3% is influenced by other factors not included in this research model.
Co-Authors Arik Tri Mulyani Asri Dwi Ariyani Atik Aini Nazilah Citra Amelia Putri Galuh Ardyanto Indana Zahrotul Aini Kusumaningdiah Retno Setiorini Kusumaningdiah Retno Setirini Marsuking Marsuking Meutia Layli Nila Hidayah Rosa Nikmatul Fajri Setiorini, Kusumaningdiah Retno Suci Andini