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All Journal The Indonesian Accounting Review Fokus Ekonomi SEIKO : Journal of Management & Business ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akademi Akuntansi (JAA) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Proceeding International Seminar of Islamic Studies Perbanas Journal of Islamic Economics and Business Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Safari : Jurnal Pengabdian Masyarakat Indonesia PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat Masyarakat: Jurnal Pengabdian Jurnal Abdimas Cendekiawan Indonesia
Juli Riyanto Tri Wijaya
Faculty Of Economics And Business, Pancasakti Tegal University, Tegal, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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SOSIALISASI PENAGIHAN PIUTANG PAJAK BUMI DAN BANGUNAN (PBB-P2) DI KABUPATEN TEGAL Amirah; Amin, Mohammad Arridho Nur; Murdiati, Sri; Wijaya, Juli Riyanto Tri
Masyarakat: Jurnal Pengabdian Vol. 1 No. 2 (2024)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v1i2.267

Abstract

Salah satu permasalahan yang sering dihadapi oleh Wajib Pajak Bumi dan Bangunan (PBB-P2) dalam pembayaran pajak yaitu besarnya pembayaran PBB-P2 terutang. Melalui Pengab­dian Kepada Masyarakat diharapkan agar masing-masing Kepala Desa dapat memahami besaran pembayaran yang harus dibayar warganya pada PBB-P2 terutang serta memberikan sosialisasi kepada warga desanya sehingga WP yang berasal dari berbagai desa di Kebupaten Tegal dapat taat dalam pem­ba­yaran PBB-P2. Dengan demikian melalui pengabdian ini akan memberikan pemahaman kepada para peserta untuk dapat membayar tunggakan pajak dan dapat taat dalam pembayaran pajak selajutnya. Sasaran dalam pengabdian ini adalah Kepala Desa seKabupaten Tegal. Metode yang digunakan yaitu sosialisasi sekaligus pelatihan dengan metode pembelajaran partisipatif. Kegiatan ini dilaksanakan pada hari Selasa tanggal 13 Agustus 2024 jam 09.00 Wib sampai dengan selesai. Hasil kegiatan pengabdian menunjukkan bahwa terjadi peningkatan pemahaman tentang subjek pajak PBB-P2, Objek pajak, pengecualian objek pajak PBBP2, pengisian Surat pemberitahuan objek pajak (SPOP) sampai dengan dilakukannya pembayaran utang PBB-P2 yang dilakukan warga di desa seKabupaten Tegal. Untuk selanjutnya warga di desa seKabupaten Tegal diharapkan akan lebih sadar akan pentingnya pembayaran PBB agar tidak terjadi utang yang menimbulkan denda di masa mendatang.
Menumbuhkan Jiwa Kewirausahaan: Strategi Dan Peluang Bagi Siswa Sekolah Menengah Atas Yoga Sapta Raharjo, Febri; Wahyudi, Catur; Riyanto Tri Wijaya, Juli
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 : Februari (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

This community service activity aims to provide education on the fundamental concepts of entrepreneurship, business opportunities in the digital era, strategies for starting a business at an early stage, and an introduction to financial reporting in small and medium enterprises for students at SMA Negeri 2 Kota Tegal. Through a participatory approach, it is expected that students will be motivated to explore their business potential and be better prepared to face the workforce or engage in entrepreneurship. This activity was attended by 60 participants and employed methods such as interactive lectures, discussions, and Q&A sessions, along with an evaluation using pre-test and post-test questionnaires. The results of this activity indicate that students have a high interest in the field of entrepreneurship and have gained a better understanding of basic entrepreneurial concepts and business opportunities. This community service initiative is expected to serve as a step towards fostering an entrepreneurial mindset among students, equipping them with a higher level of readiness to enter the workforce and create their own business opportunities.
Pelatihan Perpajakan dan Membangun Jaringan Usaha Koperasi bagi Anggota Dewan Koperasi Indonesia Daerah (DEKOPINDA) Kota Tegal Susetyo, Budi; Susilawati, Agnes Dwita; Herwinarni, Yuniarti; Wijaya, Juli Riyanto Tri; Sumarno, Sumarno; Jalil, Mahben
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 2 (2025): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i2.2204

Abstract

Fungsi dan peran koperasi adalah membangun dan mengembangkan potesi dan kemampuan ekonomi anggota pada khususnya dan pada masyarakat pada umumnya untuk meningkatkan kesejahteraan ekonomi dan sosialnya. Koperasi dalam menjalankan kegiatannya berlandaskan prinsip gerakan ekonomi kerakyatan yang berdasarkan asas kekeluargaan dan gotong royong. Tujuan dalam kegiatan pengabdian ini adalah untuk memberikan pengetahuan tentang pelaporan perpajakan dan membangun jaringan usaha koperasi. Upaya penguatan dan peningkatan kapasitas, peran dan inisiatif koperasi dalam pelaporan perpajakan dan membangun jaringan usaha koperasi. Metode pengabdian ini menggunakan lima tahap, empat tahap diantara yakni pemaparan materi dan satu tahap konsultasi/klinis dalam Manajemen sumber daya manusia (SDM), Keuangan, dan pengembangan usaha (ekonomi). Pelaksanaan program Pelatihan bagi koperasi sebagai anggota DEKOPINDA kota Tegal dalam penguatan administrasi khususnya akuntansi koperasi, pengembangan usaha, dan pelaporan perpajakan bagi koperasi dengan tujuan sesuai pemasukan/pendapatan bagi koperasi. Mereka sangat terbantu dengan adanya diskusi dan sebagian kegiatan koperasi telah dilaksanakan, walaupun dalam administrasi pembukuan masih secara sangat sederhana.
ARTIFICIAL INTELLIGENCE AND AUDIT QUALITY: AN EMPIRICAL LITERATURE REVIEW FROM SCOPUS DATABASE Wijaya, Juli Riyanto Tri; Prasetyo, Irwan; Rahmatika, Dien Noviany; Indriasih, Dewi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.61-76

Abstract

This study aims to explore the development and influence of Artificial Intelligence (AI) on audit quality through a comprehensive empirical literature review. Utilizing a qualitative research approach, the study systematically analyzes 325 peer-reviewed articles published in Scopus-indexed journals between 2010 and 2025. The selection was based on the keyword “Artificial Intelligence on Audit Quality” and focused exclusively on finalized, English-language scientific journal articles. The findings reveal a significant rise in scholarly interest in AI applications in auditing, particularly over the past five years, with AI being applied to enhance fraud detection, real-time data analysis, and risk assessment. However, the results also highlight substantial gaps, including limited auditor readiness, ethical and regulatory concerns, and uneven research distribution across regions and institutions. The conclusions emphasize that while AI holds transformative potential for auditing, its optimal impact requires integration with human expertise, ethical frameworks, and regulatory oversight. The study’s implications suggest that future research should prioritize explainable AI, interdisciplinary collaboration, and broader global participation to ensure equitable and effective adoption. Overall, this review provides critical insights for researchers, practitioners, and policymakers on aligning AI innovations with the strategic and ethical demands of modern auditing to improve audit quality and public trust in financial reporting
Kegiatan Pendampingan Pengisian SPT Tahunan Wajib Pajak Orang Pribadi Melalui Relawan Pajak Prasetyo, Irwan; Amirah, Amirah; Indriasih, Dewi; Rahmatika, Dien Noviany; Waskito, Jaka; Tri Wijaya, Juli Riyanto; Firmansyah, Fahmi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 3 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i3.8791

Abstract

Pengabdian ini bertujuan mengedukasi dan mendampingi masyarakat dalam pengisian SPT Tahunan melalui pelayanan secara langsung. Selama periode dua bulan, tepatnya dari Februari hingga Maret 2025, sebanyak 28 mahasiswa dari Fakultas Ekonomi dan Bisnis Universitas Pancasakti Tegal ditempatkan di Kantor Pelayanan Pajak Pratama Tegal. Dalam pendampingan ini mahasiswa Fakultas Ekonomi dan Bisnis yang bertugas sebagai  relawan pajak mempelajari pelayanan SPT Tahunan (formulir 1770S dan 1770SS via E-filling), pendampingan EFIN dan edukasi Pajak serta mendukung pemadanan NIK dan NPWP. Medote ini menggunakan Community Based Participatory Research (CBPR) dimana memiliki empat tahapan yaitu merekrut relawan pajak dengan seleksi masuk, pelatihan dan pembekalan, pelaksanaan kegiatan, dan tahap evaluasi. Tingkat keberhasilan kegiatan ini diukur berdasarkan jumlah wajib pajak yang berhasil melaporkan pajak per 31 Maret 2024 dan 31 Maret 2025, dimana tahun 2024 sebanyak 10.127.000 wajib pajak sedangkan tahun 2025 sebanyak 12.063.000 wajib pajak. Hal ini menunjukkan bahwa relawan pajak mampu mendampingi Wajib Pajak dalam mengatasi hambatan teknis serta memahami proses pelaporan secara elektronik, yang pada akhirnya mendorong peningkatan kesadaran dan kemandirian dalam melaksanakan kewajiban perpajakan berbasis sistem self-assessment. Selain bermanfaat bagi masyarakat, program ini juga memberikan pengalaman berharga bagi mahasiswa, menjadikannya sarana efektif memperkuat sinergi antara otoritas pajak, perguruan tinggi, dan masyarakat demi sistem perpajakan yang partisipatif dan berkelanjutan. 
DAMPAK PERTUMBUHAN PENJUALAN, CURRENT RATIO, ROA DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN Prasetyo, Irwan; Rahmatika, Dien Noviany; Tri Wijaya, Juli Riyanto
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1381

Abstract

Descriptive statistics, classical assumption tests, multiple linear analysis, hypothesis testing, and coefficient of determination are the analysis tools used in this study, which aims to ascertain the effects of sales growth, current ratio, ROA, and asset structure on capital structure. The population used in this study consisted of 84 food and beverage companies listed on the Indonesia Stock Exchange (IDX), and the sample used in this study consisted of 24 companies over a 4-year period. The study’s methodology was quantitative, and the data used was secondary. The findings show that capital structure is positively impacted by sales growth, current ratios negatively by ROA, and asset structure has no effect on capital structure, while sales growth, current ratio, ROA, and asset structure all have simultaneous effects on capital structure.
Akselerasi Literasi Kewirausahaan dan Pendampingan UMKM melalui Inovasi Digital dan Jejaring Kolaboratif di Kecamatan Kalibening Kabupaten Banjarnegara Rahmatika, Dien Noviany; Indriasih, Dewi; Prihatin, Yoga; Zuhry, Noor; Sugiharto, Unggul; Wibowo, Agus; Wijaya, Juli Riyanto Tri
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 7 (2025): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i7.3002

Abstract

Transformasi digital telah menjadi katalis penting dalam memperkuat kapasitas dan daya saing usaha mikro, kecil, dan menengah (UMKM). Namun, keterbatasan literasi kewirausahaan, penguasaan teknologi, serta lemahnya jejaring kolaboratif masih menjadi hambatan signifikan, termasuk di Kecamatan Kalibening, Kabupaten Banjarnegara. Pengabdian ini bertujuan mengeksplorasi akselerasi literasi kewirausahaan dan pendampingan UMKM melalui inovasi digital dan jejaring kolaboratif dengan melibatkan mahasiswa Kuliah Kerja Nyata (KKN). Metode kualitatif digunakan dengan melibatkan 25 pelaku UMKM dan 30 mahasiswa melalui observasi partisipatif, wawancara mendalam, serta focus group discussion (FGD). Analisis tematik digunakan untuk mengidentifikasi pola, pengalaman, dan dampak program. Hasil menunjukkan adanya peningkatan signifikan dalam literasi kewirausahaan sebesar 35% dan kenaikan penjualan rata-rata 15–20% setelah tiga bulan implementasi. Program pendampingan berhasil menguatkan aspek manajemen usaha, inovasi produk, digital marketing, adopsi e-commerce, sistem pembayaran digital, dan pencatatan keuangan berbasis aplikasi. Peran mahasiswa teridentifikasi sebagai agen transfer pengetahuan, fasilitator digital, broker kolaborasi, dan katalis inovasi. Selain itu, terbentuk forum jejaring UMKM lintas sektor yang memperkuat akses pasar, bahan baku, serta peluang kerja sama bisnis berkelanjutan. Meski masih dihadapkan pada keterbatasan infrastruktur internet, resistensi sebagian pelaku, dan keterbatasan modal, program ini membuktikan efektivitas pendekatan kolaboratif dan partisipatif dalam memberdayakan UMKM pedesaan. Pengabdian ini berkontribusi pada model pengabdian masyarakat berbasis digital yang dapat direplikasi di daerah lain dengan karakteristik serupa.
A study of information asymmetry in financial research Tri Wijaya, Juli Riyanto; Herwiyanti, Eliada
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2935

Abstract

This study aims to determine the effect of information asymmetry on earnings management, accounting fraud, budgetary slack, and the cost of equity. This study is conducted using literature study techniques by finding facts and making interpretations. Data sources are obtained from the results of previous studies, from 2017 to 2020, which have been published in various national journals. This study concludes that information asymmetry has a positive effect on earnings management; information asymmetry has a positive effect on accounting fraud; information asymmetry has a positive effect on budgetary slack; and information asymmetry has a negative effect on the cost of equity.
Do CAR, Cash Ratio, OER and LDR an Effect on NPL? Prasetyo, Irwan; Dien Noviany Rahmatika; Juli Riyanto Tri Wijaya
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p340-356

Abstract

This study seeks to examine the impact of Conventional Rural Credit Banks (BPR) in the Former Pekalongan Residency Area by analyzing various factors, including CAR, Cash Ratio, OER, and LDR, on NPL. This study uses quantitative data with purposive sampling method, the population is 30 Conventional BPRs and the research sample is 14 Conventional BPRs in the Ex-Pekalongan Residence Area. This data is processed using SPSS 22. This study's findings suggest that CAR and the Cash Ratio do not significantly impact NPL. However, both OER and LDR demonstrate a positive correlation with NPL. This research provides benefits for Conventional BPRs in the Pekalongan Ex-Residency Area. This study's findings deliver valuable knowledge and insights to Conventional BPRs in the Pekalongan Ex-Residency to support their credit or loan provision activities. With this research, it is hoped that Conventional BPRs will be more careful and more selective in providing credit to customers so that there are no NPLs or bad debts. The scope of this research is limited to Conventional Rural Banks (BPRs) operating within the former Pekalongan Regency between 2019 and 2023. Consequently, the findings should not be extrapolated to other regions with dissimilar characteristics
Analisis Faktor Penentu Profitabilitas Bank Syariah: Studi Literatur wahyudi, Catur; Bawono, Anton; Wijaya, Juli Riyanto Tri
Perbanas Journal of Islamic Economics and Business Vol 5 No 2 (2025): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v5i2.351

Abstract

This study aims to explore the influence of Good Corporate Governance (GCG), Financing to DepositRatio (FDR), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Operating Coststo Operating Income (BOPO) on the profitability of Islamic Commercial Banks in Indonesia, using aliterature study approach. The novelty of this study lies in its approach that integrates variousfundamental factors in Islamic banking. Through analysis of various relevant literature sources, thisstudy is expected to provide a deeper understanding of the factors that influence the profitability ofIslamic financial institutions. The results show that the influence of these five variables on profitabilityis inconsistent, with varying impacts from one study to another. For example, the CAR variable wasfound to have a significant impact on profitability in some studies, while others did not show similarresults. On the other hand, GCG showed a significant negative relationship with Islamic bankperformance, especially on the composition of the Sharia Supervisory Board. This finding can bestrengthened by using the Islamic Performance Index (IPI) approach, which not only measuresfinancial performance, but also aspects of sharia compliance, social responsibility, and distributivejustice. Further research is recommended to add variables such as Net Interest Margin (NIM) andyields, especially for Islamic banks listed on the IDX.
Co-Authors Agus Prasetyono Agus Wibowo Alip Toto Handoko Amirah Amirah, Amirah Anton Bawono Budi Susetyo Caesar Alwansyah Setiyanto Catur Wahyudi, Catur CHRISTINA TRI SETYORINI Dewi Indriasih Dien Noviany Rahmatika Eliada Herwiyanti Eliada Herwiyanti Fahmi Firmansyah Fahzami Ahmad Firmansyah, Fahmi Harira Irawan, Bei Irwan Prasetyo Jaka Waskito Lulu Sabrina Mahben Jalil Masitho, ,Siti Fadila Mei Rani Amalia Mohammad Arridho Nur Amin Noor Zuhry, Noor Octania Meyrawati Alsaifira Sri Murdiati Sugiharto, Unggul Sumarno . Susilawati, Agnes Dwita Tika Widianti Yoga Prihatin Yoga Sapta Raharjo, Febri Yuniarti Herwinarni Yunita, Eva Anggra