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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Journal of Scientific Interdisciplinary E-JURNAL AKUNTANSI
Edi Triwibowo
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementasi Sistem Informasi Akuntansi Dan Administrasi Berbasis Digital Edi Triwibowo; Suriyanti Suriyanti; Dian Sulistyorini Wulandari; Aji Saputra
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 1 (2024): Februari : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i1.351

Abstract

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.
Driving Individual Taxpayer Compliance: How Information Technology Elevates Tax Service Quality, Social Engagement and Education Edi Triwibowo; Dian Sulistyorini Wulandari; Titi Nandarwati
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi938

Abstract

This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Audit Tenure, Debt default dan Financial Distress pada Opini Audit Going concern Taufik Hidayat; Edi Triwibowo; Syifa Fadlilah
E-Jurnal Akuntansi Vol 34 No 3 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i03.p20

Abstract

In a company's financial audit report, the statement given by an independent auditor is known as a going concern audit opinion. Several factors that can influence the continuity of a financial audit include audit tenure, debt default, and financial distress. The purpose of this research is to study how audit tenure, debt default, and financial distress impact the continuity of the auditor's business. The secondary data used in this research are the audited financial reports of manufacturing companies for 2018–2022. The total sample of 140 data from 28 companies that met the criteria was collected using the purposive sampling method. This study uses logistic regression analysis techniques. The results of this research indicate that audit tenure, debt default, and financial distress do not have a significant effect on going concern audit opinion. Keywords: Audit Tenure; Debt Default; Financial Distress; Opini Audit Going Concern
FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY Edi Triwibowo; Dian Sulistyorini Wulandari; Cecilia Margaretha Sinaga
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.525

Abstract

This study aims to examine the effect of financial distress and information asymmetry on accounting conservatism, with leverage as a moderating variable. The study uses panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method adopts a quantitative explanatory approach, employing purposive sampling and panel data regression analysis using multiple linear regression and moderated regression analysis (MRA). The findings show that both financial distress and information asymmetry have a significant positive effect on accounting conservatism. However, leverage has a significant negative effect on conservatism, indicating that highly leveraged firms are less conservative in their reporting. Furthermore, the interaction between financial distress and leverage does not have a significant moderating effect, while leverage significantly moderates the relationship between information asymmetry and accounting conservatism. These results highlight the strategic role of conservative accounting in conditions of financial pressure and asymmetric information, especially when combined with high leverage. The study contributes to the literature on financial reporting by offering insights into how internal risk conditions and capital structure shape accounting policy decisions in emerging markets like Indonesia.
Pemanfaatan Aplikasi Kecerdasan Buatan untuk Meningkatkan Kreativitas dan Efisiensi Belajar di Sekolah Muhidin, Asep; Nurhadi Surojudin; Edi Triwibowo
VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Vol. 3 No. 1 (2025): Juni 2025
Publisher : VINICHO MEDIA PUBLISINDO

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

Abstract

Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) semakin pesat dan telah memberikan dampak signifikan dalam berbagai bidang, termasuk pendidikan. Namun, pemanfaatan teknologi ini di sekolah masih relatif terbatas, terutama dalam meningkatkan kreativitas siswa serta efisiensi proses pembelajaran. Berdasarkan kondisi tersebut, kegiatan pengabdian kepada masyarakat ini dilaksanakan di SLTA 2 Cikarang Selatan dengan tujuan memperkenalkan serta melatih guru dan siswa dalam penggunaan aplikasi berbasis AI. Kegiatan ini dilakukan melalui beberapa tahapan, yaitu sosialisasi mengenai manfaat AI dalam pendidikan, pelatihan penggunaan aplikasi seperti ChatGPT, Canva AI, dan Quizizz, serta praktik langsung dalam pembuatan media pembelajaran dan penyelesaian tugas secara kreatif. Peserta kegiatan terdiri atas guru dan siswa yang antusias untuk mencoba teknologi baru tersebut. Hasil pengabdian menunjukkan adanya peningkatan pemahaman siswa dan guru dalam menggunakan aplikasi AI, meningkatnya kreativitas siswa dalam menghasilkan karya yang lebih inovatif, serta meningkatnya efisiensi waktu pengerjaan tugas. Selain itu, guru juga memperoleh wawasan baru untuk mengintegrasikan teknologi AI dalam kegiatan belajar mengajar. Dengan demikian, kegiatan pengabdian ini tidak hanya berdampak pada peningkatan keterampilan digital peserta, tetapi juga memberikan kontribusi terhadap upaya inovasi pendidikan yang sesuai dengan tuntutan era digital.
Co-Authors Aji Saputra Cecilia Margaretha Sinaga Dian Sulistyorini Wulandari muhidin, asep Nurhadi Surojudin Suriyanti Suriyanti Syifa Fadlilah Taufik Hidayat Titi Nandarwati