Article Per Year (5 Year)
p-Index From 2021 - 2026
2.487
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Terbuka Journal of Economics and Business Sustainable : Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Akademi Akuntansi Indonesia Padang Equity Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Prasetiyo, Yudhi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Analisis Determinan Penghindaran Pajak dan Kualitas Audit sebagai Pemoderasi Prasetiyo, Yudhi
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis 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 : Accounting Study Programme Faculty of Economics and Business 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. 
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

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

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.
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  
Peningkatan Pemasaran dan Packaging Telur Asin Pedas melalui E-Commerce di Pontang, Kabupaten Serang Suryani, Pesi; Prasetiyo, Yudhi; Nugraheni, Novita; Firman, Antares; Sriati Rachman, Ace; Wahyu , Milde
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Vol.4 No.2, April 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v4i2.576

Abstract

Peningkatan signifikan dalam penjualan produk dapat dikaitkan dengan peningkatan strategis pada kemasan, faktor kunci yang meningkatkan nilai produk dan daya tarik pelanggan. E-commerce muncul sebagai platform bisnis yang krusial, memanfaatkan aplikasi online dan situs web untuk aktivitas jual-beli, dengan demikian memperluas dan diversifikasi saluran distribusi produk. Kegiatan Pengabdian kepada masyarakat UT, dirancang untuk memberdayakan Usaha Mikro, Kecil, dan Menengah (UMKM) di komunitas produsen telur asin pedas di Kecamatan Pontang, Kabupaten Serang. Tujuannya agar mampu membuat kemasan yang menarik untuk produk telur asin pedas, memberikan peluang kepada produsen UMKM untuk memperluas jangkauan pasar mereka, dan menyampaikan pengetahuan tentang pentingnya kemasan dan pemasaran online untuk meningkatkan penjualan produk. Dilaksanakan di komunitas UMKM Produsen Telur Asin Pedas di Kecamatan Pontang, program ini menghasilkan peningkatan kesadaran dan pengetahuan di kalangan praktisi tentang peran kritis kemasan dan pemasaran online dalam perluasan bisnis. Dengan menggunakan metode seperti diskusi, pelatihan, penyediaan modul, dan pembimbing, program ini berdampak positif pada antusiasme komunitas UMKM untuk mendapatkan pengetahuan dan meningkatkan keterampilan kewirausahaan. Ini tercermin dalam penerapan kemasan menarik dan adopsi strategi pemasaran online melalui platform e-commerce, mendorong pertumbuhan dan kesuksesan bisnis mereka.
Moderasi Leverage dan Profitability Terhadap Dampak Corporate Social Responsibility (CSR) pada Nilai Perusahaan Prasetiyo, Yudhi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2494

Abstract

In the current era of intense business competition, disclosure of social responsibility or CSR is not only a complement to companies in reporting their business entities, but is a principle that must be one of the main focuses in business continuity, because it is not only focused on profits, companies must also maintain environmental sustainability and provide social implications in the development and welfare of society. This research aims to determine the effect of CSR on company value as well as the moderating impact of debt (leverage) and profitability (NPM) on CSR and company value. The samples in this research are companies in the Agriculture, Forestry & Fisheries sectors that are listed on the IDX in the 2020-2022 period. The company selection used a purposive sampling method. The analysis technique used by the moderation analyst uses Smart PLS. The results of the research show that CSR does not have a significant influence on company value and debt (leverage) and profitability (NPM) are unable to moderate the influence of CSR on company value
IMPLICATIONS OF COMPANY FINANCIAL PERFORMANCE AND INDEPENDENT AUDITOR REPUTATION ON AUDIT DELAY Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Riyani, Etik Ipda
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9594

Abstract

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.
Co-Authors Andi Harmoko Arifin Aumeboonsuke, Vesarach Dwirini, Dwirini Etik Ipda Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Faizul Mubarok Firman, Antares Hardiana, Nadhira Martino Wibowo Novita Nugraheni Nugraheni, Novita Paramitha, Diky Pradana, Novta Winkey Puspitasari, Nindya Farah Dwi Sila Ninin Wisnantiasri Sriati Rachman, Ace Suryani, Pesi Wahyu , Milde Yeni Widiastuti Zuhroh, Shufia