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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 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
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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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

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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.
Integration Of Leverage Mediation With Internal Audit Compliance and Determination of Corporate Tax Avoidance Mechanisms Riyani, Etik Ipda; Prasetiyo, Yudhi; Pradana, Novta Winkey
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10578

Abstract

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.
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