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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) 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 Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Damhil: Jurnal Pengabdian kepada 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 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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Socialization of PBB-P2 Receivables Collection in Tegal Regency Amirah; Amin, Mohammad Arridho Nur; Murdiati, Sri; Wijaya, Juli Riyanto Tri
Jurnal Abdimas Cendekiawan Indonesia Vol. 1 No. 3 (2024): September
Publisher : Yayasan Cendekiawan Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56134/jaci.v1i3.94

Abstract

One of the problems that is often faced by Land and Building Taxpayers (PBB-P2) in paying taxes is the amount of PBB-P2 payments owed. To be able to find out the amount of the outstanding PBB-P2 payment, it is necessary to understand the tax subject, tax object, tax object exemption, and the PBB-P2 rate owed. Through Community Service, it is hoped that the Village Head as a Taxpayer can understand the amount of payments that must be paid to the outstanding PBB-P2 and provide socialization to the villagers so that taxpayers from various villages in Tegal Regency can obey in paying PBB-P2. Thus, through this service, it will provide understanding to the participants to be able to pay tax arrears and be obedient in paying taxes afterwards. The target of this service is the Village Head of Tegal Regency. This activity will be held on Tuesday, August 13, 2024 at 09.00 WIB until it is finished. The results of the service activities showed that there was an increase in understanding of PBB-P2 tax subjects, tax objects, exemptions for PBBP2 tax objects, filling out tax object notification letters (SPOP) to the calculation of urban rural land and building taxes (PBB-P2) and the taxes collected could be implemented properly.
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.
Workshop Inovasi Pembuatan Nugget Jantung Pisang di Desa Kumbung Kecamatan Rajagaluh Kabupaten Majalengka Wahyudi, Catur; Wijaya, Juli Riyanto Tri; Subroto, Setyowati; Hapsari, Ira Maya; Firmansyah, Fahmi; Prasetyono, Agus
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3571

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan keterampilan dan pengetahuan masyarakat Desa Kumbung Kecamatan Rajagaluh Kabupaten Majalengka melalui workshop inovasi pembuatan nugget jantung pisang sebagai bentuk pemanfaatan potensi pangan lokal yang bernilai ekonomi. Jantung pisang merupakan bahan pangan yang mudah dijumpai namun belum dimanfaatkan secara maksimal oleh masyarakat. Melalui workshop yang berlangsung selama satu hari penuh, peserta diberikan materi mengenai potensi gizi jantung pisang, peluang usaha berbasis pangan lokal, serta demonstrasi langsung pembuatan nugget mulai dari persiapan bahan, proses pengolahan, pencetakan, hingga teknik penggorengan yang tepat. Selain aspek teknis, peserta juga mendapatkan pelatihan mengenai pengemasan produk, penentuan harga pokok produksi, serta strategi pemasaran sederhana yang dapat diterapkan dalam usaha rumahan. Hasil kegiatan menunjukkan bahwa peserta mampu memahami dan mempraktikkan seluruh tahapan pembuatan nugget dengan baik. Antusiasme peserta juga terlihat melalui keinginan untuk mengembangkan produk sebagai peluang usaha keluarga. Kegiatan ini berhasil meningkatkan kesadaran masyarakat akan pentingnya pemanfaatan sumber daya lokal dan membuka peluang pembentukan usaha berbasis pangan inovatif. Dengan pendampingan lanjutan dan dukungan pemerintah desa, produk nugget jantung pisang berpotensi menjadi alternatif usaha yang berkelanjutan serta meningkatkan kesejahteraan masyarakat Desa Kumbung.
IAI Goes to School: Edukasi dan Pelatihan Literasi Akuntansi bagi Siswa SMA Negeri 1 Brebes Susetyo, Budi; Wijaya, Juli Riyanto Tri; Fajri, Aminul; Prasetyo, Irwan; Herwinarni, Yuniarti
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v3i2.536

Abstract

Kegiatan pengabdian masyarakat IAI Goes to School di SMA Negeri 1 Brebes dilaksanakan untuk meningkatkan literasi akuntansi dan pemahaman siswa mengenai profesi akuntansi di era digital. Program ini dilatarbelakangi oleh rendahnya pemahaman siswa terhadap ruang lingkup akuntansi, keterbatasan informasi prospek karier bidang akuntansi, serta minimnya literasi keuangan dasar pada pelajar SMA. Kegiatan dilakukan selama satu hari melalui ceramah, diskusi interaktif, dan tanya jawab di ruang kelas, dengan satu instruktur pada setiap kelas untuk memastikan proses belajar berjalan efektif. Materi meliputi pengenalan profesi akuntansi di era digital serta literasi keuangan dasar yang relevan dengan kehidupan sehari-hari. Capaian kegiatan diukur melalui (1) peningkatan skor pemahaman siswa berdasarkan pretest–posttest/kuesioner pemahaman, (2) tingkat partisipasi siswa selama diskusi (jumlah pertanyaan dan keterlibatan), dan (3) umpan balik kepuasan peserta terhadap materi dan metode. Hasil kegiatan menunjukkan peningkatan pemahaman siswa terkait peran profesi akuntansi, pemanfaatan teknologi dalam praktik akuntansi, serta pentingnya pengelolaan keuangan pribadi secara bijak. Partisipasi aktif siswa terlihat dari keterlibatan dalam diskusi dan kemampuan mengaitkan materi dengan konteks kehidupan nyata. Secara keseluruhan, program ini mencapai tujuan pengabdian dan memperkuat wawasan siswa mengenai akuntansi dan literasi keuangan, serta menjadi dasar untuk pengembangan kegiatan serupa secara berkelanjutan di sekolah lain.  
The Role of Overconfidence on Online Overdebt Behavior Rafinda, Ascaryan; Purwaningtyas, Putri; Wijaya, Juli Riyanto Tri; Aljafa, Hasan; Barika, Christian Rotimi; Hartikasari, Annisa Ilma
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
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.v8i2.519

Abstract

Purpose: The study aimed to examine the relationship between overconfidence bias and online overdebt behavior across four countries: Indonesia, Hungary, Poland, and Romania. Method: A total of 900 participants were surveyed, with 210–230 participants from each country, ensuring a diverse and heterogeneous sample in terms of age, gender, education level, and income. Data is processed using AMOS 24 software. Findings: The results from the SEM analysis supported all four hypotheses. Overconfidence bias is positively associated with online overdebt behavior, financial literacy moderates the relationship between overconfidence bias and online overdebt behavior, the ease of access to credit via online platforms amplifies the effect of overconfidence on online overdebt behavior, and overconfidence bias is associated with an underestimation of future financial risk in online borrowing. Implications: The significant role of digital credit access suggests that regulators must implement stricter controls on the 'ease-of-borrowing' features in fintech apps to prevent structural factors from amplifying cognitive biases in risky financial decision-making. Novelty/Value: The study’s novelty lies in its cross-continental analysis—spanning Indonesia, Hungary, Poland, and Romania—providing a rare look at relationships online debt behavior. Recent studies have shown that overconfidence can influence consumer decisions in debt markets, such as credit card usage and loans, potentially leading to dangerous overleveraging behaviors. The gap research is the limited study examining the specific mechanisms through which overconfidence influences online overdebt behavior.
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.
Artificial Intelligence in Accounting: A Systematic Literature Review and Bibliometric Analysis of Opportunities, Challenges, and Future Directions Bakhtiar, Syamsul; Wijaya, Juli Riyanto Tri; Hidayah, Nurul
BISECER (Business Economic Entrepreneurship) Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/bisecer.v9i1.891

Abstract

This study aims to synthesize and analyze the current state of research on Artificial Intelligence (AI) in accounting, with the objective of developing a conceptual model that demonstrates AI's influence on efficiency, accuracy, and decision-making, alongside policy recommendations for developing countries. Employing a systematic literature review of 250 Scopus-indexed journal articles published between 2015 and 2025, the research applied the keywords “artificial intelligence” AND “accounting profession” OR “financial reporting” OR “audit automation.” The selection process involved title and abstract screening, full-text evaluation, and thematic coding. Results indicate a rapid growth in publications since 2023, led by contributions from the United States, China, and India, with emerging participation from developing economies. The field is highly interdisciplinary, dominated by Computer Science and Engineering, and supported largely by public funding. The findings reveal substantial opportunities for AI to enhance operational efficiency, data accuracy, and predictive decision-making, balanced against challenges such as algorithmic bias, cybersecurity risks, and skills gaps. The study concludes that successful AI adoption in accounting requires coordinated efforts across academia, industry, and government. Implications include the need for capacity-building, cross-disciplinary collaboration, and governance frameworks to ensure equitable, ethical, and sustainable AI implementation. Keywords: Artificial Intelligence, Accounting Profession, Financial Reporting, Audit Automation, Bibliometric Analysis 
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.
IMPLEMENTASI DAN EVALUASI KEAMANAN BIOMETRIK DALAM SISTEM PEMBAYARAN DIGITAL: STUDI KASUS FINGERPRINT DAN PENGENALAN WAJAH Syamsul Bakhtiar; Juli Riyanto Tri Wijaya; Muhammad Rizqi Alriansyah Manurung; Nurul Hidayah
Review of Applied Accounting Research (RAAR) Vol. 6 No. 1 (2026): Review Of Applied Accounting Research (RAAR)-February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v6i1.29540

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi dan evaluasi keamanan penggunaan teknologi biometrik, khususnya fingerprint dan pengenalan wajah, dalam sistem pembayaran digital. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada 100 responden yang memiliki pengalaman menggunakan layanan pembayaran digital berbasis biometrik. Instrumen diukur dengan skala Likert dan dianalisis menggunakan metode Partial Least Square Structural Equation Modeling (PLS-SEM) melalui SmartPLS. Penelitian ini mengkaji tiga variabel utama, yaitu implementasi teknologi biometrik, kepercayaan pengguna, dan evaluasi keamanan sistem. Hasil analisis menunjukkan bahwa baik implementasi teknologi biometrik maupun kepercayaan pengguna berpengaruh signifikan terhadap evaluasi keamanan sistem pembayaran digital. Kepercayaan pengguna juga berperan sebagai variabel mediasi yang memperkuat hubungan antara implementasi dan persepsi keamanan sistem. Temuan ini mengindikasikan pentingnya optimalisasi fitur biometrik serta penguatan kepercayaan pengguna sebagai faktor kunci dalam meningkatkan keamanan dan keandalan sistem pembayaran digital di era transformasi teknologi keuangan
EXPLORING GLOBAL RESEARCH TRENDS IN SUSTAINABILITY ACCOUNTING AND ESG REPORTING Riyanto Tri Wijaya, Juli; Aditya Dwi Prihamono; Syarif Hidayatullah; Rizky Kurniawan
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

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

Abstract

This study explores global research trends in sustainability accounting and ESG reporting through a bibliometric analysis of Scopus-indexed publications from 2015 to 2025. A total of 191 journal articles were analyzed based on publication output, sources, authorship, funding sponsors, countries, and subject areas. The results show a rapid increase in research after 2020, underscoring the importance of sustainability accounting and ESG reporting in addressing climate change, governance, and social responsibility. Research dissemination has also expanded, moving from specialized sustainability journals to broader business and accounting outlets. While Europe and the United States dominate contributions, emerging economies such as India, Malaysia, and Indonesia are gaining presence. The study concludes that sustainability accounting and ESG reporting have become mainstream academic and regulatory priorities, driven by policy, institutional, and scholarly interest. Implications arise for policymakers in harmonizing reporting standards, corporations in enhancing legitimacy and stakeholder trust, and academics in identifying emerging themes. Future research should address gaps in assurance practices, regional disparities, and the role of digital innovations such as AI and blockchain in advancing ESG reporting.
Co-Authors Aditya Dwi Prihamono Agus Prasetyono Agus Wibowo Alip Toto Handoko Aljafa, Hasan Aminul Fajri Amirah Amirah, Amirah Anton Bawono Ascaryan Rafinda Bakhtiar, Syamsul Barika, Christian Rotimi 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 Hartikasari, Annisa Ilma Ira Maya Hapsari Irwan Prasetyo Ismani Ibnatun Jaka Waskito Jaka Waskito Lulu Sabrina Mahben Jalil Masitho, ,Siti Fadila Mei Rani Amalia Mohammad Arridho Nur Amin Muhammad Rizqi Alriansyah Manurung Noor Zuhry, Noor Nurul Hidayah NURUL HIDAYAH Octania Meyrawati Alsaifira Prasetyono, Agus Purwaningtyas, Putri Rizky Kurniawan Setyowati Subroto Sri Murdiati Sumarno . Susilawati, Agnes Dwita Syamsul Bakhtiar Syarif Hidayatullah Tika Widianti UNGGUL SUGIHARTO UNGGUL SUGIHARTO Yoga Prihatin Yoga Sapta Raharjo, Febri Yuni Utami Yuniarti Herwinarni Yunita, Eva Anggra