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All Journal Dinamika Akuntansi Keuangan dan Perbankan AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Equity JASF (Journal of Accounting and Strategic Finance) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Community Service Jurnal Ekonomi Terbuka Journal of Economics and Business Sustainable : Jurnal Akuntansi Indonesian Community Journal 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
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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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Using Electronic Money in Financial Transactions: Integrating the Second UTAUT Model Prasetiyo, Yudhi
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i2.405

Abstract

The use of digital or electronic money has become a trend in people's lives nowadays. Digital money payment systems make it easy to access transactions and even record transactions directly. The acceptance of technology, such as electronic money, in financial transactions was explored by integrating the second Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research wants to know the behavior of using digital or electronic money in people's daily lives in carrying out financial transactions. This research provides an overview of exploratory observations using a quantitative approach. The primary data used to answer the phenomenon is data from a questionnaire. The target sample is a random population with a respondent age range of 17-55 years. IBM SPSS Statistics 25 and structural equation modeling (SEM) are the analytical tools used to identify and validate the elements and variables associated with the desire to conduct financial transactions using electronic or digital currency. There were 381 respondents from several large cities such as Medan, Jakarta, Bandung, Semarang, and Surabaya. The results of research on independent variables on behavior intention show there are four factors, of which there is a significant positive influence, namely performance expectations, social factors, facilitating conditions, and hedonic motivation; one variable has no effect, namely effort expectations. Then the price value and habit variables influence behavioral usage. Moreover, results from the intention variable also significantly impact behavioral usage.
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.
Detection Accounting Fraud: Role Internal Auditor and Whistleblowing Data System in Study Literature Prasetiyo, Yudhi; Riyani, Etik Ipda; Novita Nugraheni
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8849

Abstract

This research was conducted with the aim of finding out and analyzing the role and influence of the independence of internal auditors and whistleblowing data systems in detecting accounting fraud in private, public sector organizations or non-governmental organizations. This research is qualitative research with descriptive analysis methods based on literature studies with secondary data through scientific articles, news, books, previous research and the internet over the last five years, namely 2019-2023. The results of this research are that the independent attitude of internal auditors and the whistleblowing data system is very good and has a significant effect on detecting accounting fraud. Although there are several factors that influence the effectiveness of implementing an independence attitude and whistleblowing system, such as the control environment, relationships with clients, incentives for whistleblowers, and binding regulations and other related factors.
Tax Evasion and Violations Perspektive Blibiometrics Analysis Prasetiyo, Yudhi; Riyani, Etik Ipda; Novita Nugraheni
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The research is a form of descriptive qualitative research with the aim of examining a comprehensive, exploratory study regarding tax evasion as a frequently occurring phenomenon carried out by taxpayers in implementing tax provisions. The sample consists of 1000 documents contained in the crossref database in the period 2014-2024 with the keyword tax evasion. This research uses the bliobiometric analysis method with the help of VosViewer to analyze the research results based on visualization mapping. Based on the results computed by clustering via VosViewer, there are seven clusters in this research which are distributed in several colors, namely cluster 1 is marked in red, cluster 2 is green, cluster 3 is blue, cluster 4 is yellow, cluster 5 is purple, cluster 6 is blue. young and cluster 7 are colored orange, where the distribution of data can be seen in network visualization.
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
Pelatihan Accounting Games Sebagai Sarana Peningkatan Dasar Literasi Akuntansi Pada Generasi Milenial dan Zoomer Prasetiyo, Yudhi; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.7813

Abstract

The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily.
Green entrepreneurship capabilities and strategic accounting as dual drivers of MSME sustainability: the moderating dynamics of financial technology adoption Prasetiyo, Yudhi
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2125

Abstract

This study aims to analyze the influence of green entrepreneurial orientation and strategic accounting on business sustainability, with financial technology (Fintech) as a moderating variable. This study uses quantitative approach with an explanatory research type. Data collection was conducted by distributing questionnaires to 100 micro, small, and medium enterprises (MSMEs) in South Tangerang City. The data analysis technique used the Structural Equation Modeling method based on Partial Least Squares (PLS-SEM). The results show that green entrepreneurial orientation and strategic accounting have a direct positive and significant effect on MSME business sustainability. This finding emphasizes the importance of integrating environmental awareness and strategic financial management in building sustainable small and medium enterprises in the modern era. However, the results also show that Fintech as a moderating variable does not have a significant influence in strengthening the relationship between green entrepreneurial orientation and strategic accounting on business sustainability. The research model used has met the validity and reliability indicators and has good predictive power. Based on the results of this study, it’s recommended that MSMEs increase their understanding and capacity in implementing green entrepreneurship principles, strengthen strategic accounting practices, and gradually optimize the use of Fintech to support long term business sustainability.
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 Krist Setyo Yulianto Martino Wibowo Ninin Wisnantiasri, Sila 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