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All Journal AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Equity JASF (Journal of Accounting and Strategic Finance) International Journal of Community Service Terbuka Journal of Economics and Business Sustainable : Jurnal Akuntansi Indonesian Community Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Akademi Akuntansi Indonesia Padang
Prasetiyo, Yudhi
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis Determinan Penghindaran Pajak dan Kualitas Audit sebagai Pemoderasi Prasetiyo, Yudhi
Jurnal Wahana Akuntansi Vol 17 No 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.17.022

Abstract

This study aims to determine the effect of profitability, firm size, and solvency on tax avoidance with audit quality as a moderating. Profitability used in this study is return on assets, solvency used in this study is debt to equity ratio. The method used is quantitative by analyzing the factors that influence tax avoidance by being strengthened or weakened by moderating variables, while the regression technique used is Regression Moderation Analysis in conducting statistical tests. The population in this study is the main sector of health companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021, with sample criteria taken. The results of the study show that profitability as indicated in ROA, firm size, solvency as indicated in DER has no effect on tax avoidance. Then audit quality weakens the influence of ROA, firm size, DER on tax avoidance in the main sectors of health companies listed on the IDX for the 2018-2021 period.
The Interactions Price Synchronicity: Connections between Indonesia's Stock Index and Asian Equities Markets Mubarok, Faizul; Wibowo, Martino; Aumeboonsuke, Vesarach; Arifin, Andi Harmoko; Prasetiyo, Yudhi
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p25-38

Abstract

Introduction / Main Objectives: This research aims to investigate how other Asian stock markets have affected the Indonesian market and how much of an effect they have had. Background Problems: Looking at the capital market is a way to measure the health and growth of a country's economy. Consequently, a nation will employ a wide range of measures to lessen the impact of potential threats and make the most of its available resources. Research Methods: Using daily time series data from 2010 to 2022, the number of observations in this study reached 2712. This study employs vector autoregression (VAR). Findings/Results: The study's findings indicated that the stock indices of Malaysia and Thailand affected the Indonesian indices. The Indonesian stock market index (IHSG) reacted negatively to the indices of the Philippines (PSEI), Malaysia (KLCI), and South Korea (KOSPI) and positively to those of Hong Kong (HANG SENG), Thailand (SETI), and Japan (NIKKEI). Conclusion: Capital market portfolio diversification allows investors to evaluate alternative investing techniques. It is essential to have a diversified worldwide portfolio while trading on Asian exchanges. The study's findings shed light on the Asian stock market's tendencies and patterns in novel ways.
Analisis Hubungan Firm Size, Audit Quality, dan Kinerja Keuangan Dengan Financial Distress Prasetiyo, Yudhi
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 1 (2024): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/x5w5ch69

Abstract

Financial distress merupakan gambaran kondisi keuangan perusahaan atau entitas yang memberikan petunjuk pada ketidakmampuan sebuah organisasi untuk menyelesaikan seluruh kewajibannya kepada pihak internal ataupun eksternal. Riset ini dilaksanakan untuk menganalisis implikasi firm size, audit quality dan kinerja keuangan terhadap finansial distress. Sampel dalam riset ini entitas aneka industri listing di Bursa Efek Indonesia (BEI) 2018-2021. Tenik sampling menggunakan purposive sampling. Hasil riset menjelesakan bahwa firm size dan audit quality tidak memberikan implikasi pengaruh yang signifikan terhadap financial distress sedangkan kinerja keuangan dengan proksi leverage dan current liquidity memberikan implikasi pengaruh siginifikan terhadap financial distress. 
Role of Financial Performance Determines the Sustainability of Operating Profit Growth Prasetiyo, Yudhi
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

During the COVID-19 pandemic that has hit the entire world, businesses are facing challenges in starting their business development due to financial factors. The movement of company profits shows business development, which is an indicator of business progress. The entity calculates and considers business conditions based on existing performance. The aim of this research is to observe and analyze how financial performance and business operational results influence the movement of company profits in various industrial companies on the Indonesia Stock Exchange from 2016 to 2021. This research uses a quantitative exploratory basis. The number of various industrial companies listed on the Indonesian Stock Exchange reached 126 companies. The purposive sampling process uses secondary data from the Indonesian Stock Exchange database. In this research, multiple regression is used to analyze. The research results show that the increase in profits is not significantly influenced by financial performance, which is measured by activity ratios, liquidity, profitability and solvency using the measurement proxies used in this research. Keywords: Ratio Activity; Ratio Liquidity; Ratio Profitability; Ratio Solvency; Profit Growth
Increasing Value Added Tax (VAT) 12% and Impact on The Economy Society: Systematic Literature Study Approach Etik Ipda; Prasetiyo, Yudhi
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

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Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12% is one of the strategic policies of the Indonesian government to increase state revenues to support sustainable development. This policy is regulated in the Law on Harmonization of Tax Regulations (UU HPP) and aims to expand the tax base and create fiscal justice. This study aims to analyze the impact of the increase in VAT rates on the Indonesian economy using a qualitative method based on a systematic literature review. Data were analyzed from various scientific articles, online news, and related policy reports to provide a comprehensive picture of the implications of this policy. The results of the study show that the increase in VAT rates has a direct contribution to increasing state revenues, which is expected to support the development of infrastructure, education, and health. However, this policy has also raised concerns about the additional burden on people's purchasing power, especially low-income groups, although basic necessities are not included in the scope of VAT. In addition, the analysis shows that this rate increase contributed additional inflation of around 0.2% in the first year of its implementation, which is temporary because it is limited to the initial adjustment phase. Inflation in Indonesia tends to be more influenced by global commodity prices than changes in VAT rates, so its impact on economic growth is projected to be minimal. The long-term success of this policy depends heavily on effective management of state revenues and government transparency in communicating the benefits of the policy to the public. Thus, this VAT rate increase can be an effective tool to support sustainable development if supported by adequate supporting policies.
Media Accounting Games For Increasing Knowledge Tudents At Dharma Karya Senior High School Prasetiyo, Yudhi; Widiastuti, Yeni; Ninin Wisnantiasri, Sila; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.213

Abstract

Increasing accounting learning in the millennial generation needs to be improved. In the era of advanced technology and the rapid development of social media as literacy in understanding new learning methods, it needs to be used so that students’ interests and talents can be channeled and improved according to future needs and preparations. The current accounting function is not only to record but also to use it. To evaluate the non-financial, social, and emotional condition of decision-makers. This is what makes accounting cannot be replaced by machines and computers. Therefore, business owners, even as young as high school, need to understand accounting so they can make the right business decisions. One way to gain a good understanding of accounting is through teaching accounting. This accounting lesson is given by explaining the basic concepts and theories of accounting, identifying simple accounting applications that have occurred in everyday life with the aim of knowing the importance of accounting records, and explaining accounting principles and cycles which are the basis for understanding accounting properly. The purpose of this research was carried out based on the results of observations made during the socialization and teaching of students to increase knowledge about learning to account with media games and increase the entrepreneurial spirit for millennials and generation Z. This observation was carried out in class XII students of SMA Dharma Karya. The results obtained are that the millennial and Z generations are currently happy with game-based learning because it makes it easier for them to absorb the substance of the learning besides that the increase in knowledge about accounting is also increasing, this is evidenced by their being more active and comprehensive in solving problems in game-based learning.
Pembinaan Strategi Perencanaan Usaha UMKM Menuju Bisnis Digital dengan Metode Business Model Canvas Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Puspitasari, Nindya Farah Dwi; Pradana, Novta Winkey; Zuhroh, Shufia; Hardiana, Nadhira; Yulianto, Krist Setyo
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i2.6897

Abstract

This community service aims to increase the capacity of MSMEs in Situ Udik Village in designing a digital-based business framework using the Business Model Canvas (BMC) approach. Through training and mentoring, participants are guided to develop a business model that includes nine main elements, from customer segments to cost structures. The results of the activity showed that most participants succeeded in developing a more systematic business framework, recognizing business strengths and weaknesses, and formulating medium-term development strategies. In addition, participants began to integrate digital promotions through social media and design more effective distribution channels. Several MSMEs have also begun to utilize simple applications for financial recording. These findings indicate that BMC is effective as a tool for developing digital business models, encouraging MSMEs to be more adaptive and competitive in facing market changes and preparing sustainable business growth strategies.
Penguatan business model canvas untuk strategi branding dan packaging berdasarkan cost constraint di Desa Situ Udik Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Puspitasari, Nindya Farah Dwi; Zuhroh, Shufia; Hardiana, Nadhira
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 8, No 3 (2025): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v8i3.2808

Abstract

Kecamatan Cibungbulang, Bogor bertujuan memperkuat keunggulan kompetitif UMKM melalui Business Model Canvas (BMC) untuk strategi branding dan packaging berbasis cost constraint guna memperluas penjualan di platform e-commerce. Mitra menghadapi kendala dalam menggali keunggulan kompetitif, pemasaran, dan kemasan produk yang kurang menarik, ditambah keterbatasan finansial dan kapabilitas SDM. Teknologi digital dan persaingan global semakin menekan produk lokal dengan brand image lemah. BMC, alat strategis yang mudah digunakan, membantu UMKM memahami sembilan elemen kunci bisnis, khususnya branding, packaging, dan pengelolaan biaya. Pelatihan ini berhasil meningkatkan kemampuan pelaku usaha menciptakan strategi branding dan desain kemasan yang menarik serta memanfaatkan platform e-commerce untuk menjangkau pasar lebih luas. Metode ini terbukti efektif mendorong daya saing produk lokal di pasar digital, menciptakan peluang pertumbuhan berkelanjutan, dan memperkuat posisi UMKM di tingkat nasional maupun internasional.
Corporate Perspectives in Achieving Sustainable Development Goals (SDGS) Integration with Sustainability Reporting Prasetiyo, Yudhi
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i2.13709

Abstract

The issue of climate change that continues to hit the world has become the centre of global attention. Indonesia's participation in the SDGs is not only an effort to achieve sustainable development in the global world. The purpose of this study is to observe and explore the Company's perspective on achieving Sustainable Development goals in the Sustainability Report it submits. The method used is a literature study approach from research articles on the same topic for the period 2020-2024. The results of the study indicate that entities are increasingly aware of the importance of the SDGs and support their inclusion in business strategies and sustainability reports. In addition, this study found that factors that determine the success of SDGs implementation include integrated sustainability governance, cross-sectoral collaboration, and a dedicated sustainability officer. The results of this study also show that there is a positive relationship between SDGs implementation and return on equity (ROE) in terms of financial performance. This conclusion suggests that SDGs implementation can provide economic and social benefits if carried out with Strengthening sustainability governance and alignment between reporting and SDGs implementation in corporate strategy are recommendations from this study.
Dampak Skor Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap Laba Bersih Perusahaan (EAT) Prasetiyo, Yudhi
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26256

Abstract

The latest developments in the climate change crisis, the impact of environmental damage, social welfare mobility, and good governance have forced several companies to adopt new assessment indicators. By maintaining business sustainability or sustainable development in business and industry development based on three important aspects, namely ESG (Environment, Social and Governance) which are formed in the company's sustainability report. This study is a quantitative study with an exploratory approach by looking at the results of the Company's financial performance and the sustainability reports it produces. The sample in this study is an Energy Company listed on the Indonesian Stock Exchange in the 2021-2022 period. Testing uses statistics with SEM PLS analysis. The results of the study show that environmental indicators have a significant influence on the profitability that the company will obtain, while social and governance indicators do not have a significant influence on the company's profitability  
Co-Authors Andi Harmoko Arifin Aumeboonsuke, Vesarach Dwirini, Dwirini Etik Ipda Faizul Mubarok Hardiana, Nadhira Krist Setyo Yulianto Martino Wibowo Ninin Wisnantiasri, Sila Nugraheni, Novita Paramitha, Diky Pradana, Novta Winkey Puspitasari, Nindya Farah Dwi Sila Ninin Wisnantiasri Yeni Widiastuti Zuhroh, Shufia