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All Journal The Indonesian Accounting Review Journal of Accounting Science JURNAL MANAJEMEN MOTIVASI 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) JASF (Journal of Accounting and Strategic Finance) BISECER (Business Economic Entrepreneurship) Jurnal Akademi Akuntansi (JAA) RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Proceeding International Seminar of Islamic Studies Perbanas Journal of Islamic Economics and Business Review of Applied Accounting Research Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Safari : Jurnal Pengabdian Masyarakat Indonesia PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Sosial Fokus Abdimas Jurnal Akuntansi Perwira Journal of Economics and Business (PJEB) Damhil: Jurnal Pengabdian kepada Masyarakat Masyarakat: Jurnal Pengabdian Jurnal Pengabdian Masyarakat Widya Wiwaha 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 Environmental Science 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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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.
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.
Pengaruh Risiko Operasional, Risiko Kredit, Risiko Likuiditas Terhadap Kinerja Keuangan Jaka Waskito; Yuni Utami; Juli Riyanto Tri Wijaya; Ismani Ibnatun
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit, risiko operasional, dan risiko likuiditas terhadap kinerja keuangan Bank Pembangunan Daerah (BPD) di Indonesia periode 2018–2023, dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda dan Moderated Regression Analysis (MRA), menggunakan data sekunder dari 20 BPD yang terpilih secara purposive sampling. Hasil penelitian disimpulkan bahwa risiko kredit tidak berpengaruh terhadap Return on Assets (ROA). Sebaliknya, risiko operasional berpengaruh negatif dan risiko likuiditas berpengaruh positif terhadap kinerja keuangan. Sementara itu, GCG tidak mampu memoderasi hubungan antara ketiga jenis risiko tersebut dengan ROA. Temuan ini mengindikasikan perlunya penguatan pengelolaan risiko dan efektivitas pelaksanaan GCG dalam mendorong kinerja keuangan BPD.
Peningkatan Literasi Akuntansi Digital bagi Siswa SMK melalui Penerapan Pembelajaran Berbasis Teknologi Informasi WIJAYA, JULI RIYANTO TRI
Damhil: Jurnal Pengabdian kepada Masyarakat Vol 4, No 2: December 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/damhil.v4i2.34030

Abstract

This research aims to improve digital accounting literacy for vocational high school students through the implementation of information technology-based learning. The background of this research is based on the development of the digital era, which increasingly demands new skills in accounting. The use of software, accounting applications, and an understanding of digital concepts are becoming essential competencies for vocational high school graduates. This community service activity was conducted at SMK NU Kramat as a one-day socialization focused on understanding the basics of digital accounting, the use of information technology in recording transactions, and an introduction to digital-based accounting applications. The implementation method involved material presentations, interactive discussions, and simple exercises that directly involved students. The results showed that students were highly enthusiastic and active in participating in the activity because the material presented was relevant to their needs. Students gained a new understanding of the importance of digital accounting literacy as preparation for the world of work. This improvement was evident in the positive response, active participation, and students' ability to answer questions and complete exercises related to digital accounting. This activity demonstrated that information technology-based learning can be an effective strategy for improving digital accounting literacy among vocational high school students. Therefore, this community service is expected to be the first step in fostering the readiness of the younger generation to face the digital transformation in accounting and can serve as a model for implementing similar learning in other vocational schools.
Ownership Structure and Board of Directors: Predicting the Performance of the Consumer Goods Industry in Indonesia Alriansyah Manurung, Muhammad Rizqi; Juli Riyanto Tri Wijaya
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v6i2.26856

Abstract

The global economy is rapidly advancing, driven by the growth of resources in both developed and emerging economies, such as Indonesia. Companies are increasingly focused on meeting market and external demands dynamically, aiming to optimize shareholder success and enhance the value of their institutions. This study aims to examine whether family ownership positively impacts company performance, institutional ownership positively influences company performance, blockholder ownership has a positive effect on company performance, and the board of directors contributes positively to company performance in Indonesia's consumer goods industry. The findings of this study suggest that family ownership does not significantly impact company performance, blockholder ownership does influence company performance, and the direction of the board of directors plays a role in shaping company performance within the consumer goods sector in Indonesia.
Co-Authors Aditya Dwi Prihamono Aditya Dwi Prihamono Agus Prasetyono Agus Prasetyono Agus Wibowo Alip Toto Handoko Alip Toto Handoko Aminul Fajri Amirah Amirah Amirah, Amirah Annisa Ilma Hartikasari Anton Bawono Anwar Hariyono Ascaryan Rafinda Bei Harira Irawan Bilqis Nur Syamsidah Budi Susetyo Budi Susetyo Caesar Alwansyah Setiyanto Catur Wahyudi Catur Wahyudi, Catur Christian Rotimi Barika CHRISTINA TRI SETYORINI Dewi Indriasih Dewi Indriasih Dien Noviany Rahmatika Dien Noviany Rahmatika Eliada Herwiyanti Eliada Herwiyanti Eva Anggra Yunita Eva Anggra Yunita Fahmi Firmansyah Fahmi Firmansyah Fahzami Ahmad Febri Yoga Sapta Raharjo Firmansyah, Fahmi Harira Irawan, Bei Hasan Aljafa Ira Maya Hapsari Irwan Prasetyo Irwan Prasetyo Irwan Prasetyo Prasetyo Ismani Ibnatun Jaka Waskito Jaka Waskito Lulu Sabrina Mahben Jalil Mei Rani Amalia Mohammad Arridho Nur Amin Muhammad Andi Budiyanto Muhammad Rizqi Alriansyah Manurung Muhammad Rizqi Alriansyah Manurung Noor Zuhry, Noor Nurul Hidayah Nurul Hidayah Octania Meyrawati Alsaifira Panca Aditya Indra Permana Putri Purwaningtyas Rizky Kurniawan Rizky Kurniawan Setyowati Subroto Siti Fadila Masitho Sri Murdiati Sumarno . Susilawati, Agnes Dwita Syamsul Bakhtiar Syamsul Bakhtiar Syarif Hidayatullah Tika Widianti UNGGUL SUGIHARTO UNGGUL SUGIHARTO Yanti Puji Astutie Yoga Prihatin Yuni Utami Yuniarti Herwinarni