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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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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
Board Diversity, Audit Oversight, and Intellectual Capital in Corporate Performance Muhammad Rizqi Alriansyah Manurung; Anwar Hariyono; Juli Riyanto Tri Wijaya
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2122

Abstract

General Background: Corporate performance is a key issue in corporate governance research as it reflects a company’s ability to create value and maintain competitiveness. Specific Background: Governance mechanisms, including audit committees and board characteristics such as the gender and age of directors, are considered important in shaping corporate performance, whilst intellectual capital is increasingly viewed as a strategic resource for value creation. Knowledge Gap: Previous research has largely examined governance and intellectual capital variables in isolation, with limited evidence regarding the integration of these variables within a single model and the testing of the moderating role of intellectual capital. Objectives: This study examines the influence of the audit committee, directors’ gender and directors’ age on firm performance and tests whether intellectual capital acts as a moderator in these relationships. Method: Using a quantitative approach, this study analyses secondary data from 32 manufacturing companies listed on the Indonesia Stock Exchange over the period 2021–2024 using PLS-SEM with SmartPLS 4 software. Results: Directors’ gender and intellectual capital have a positive and significant effect on firm performance, whilst the audit committee, directors’ age, and all interaction terms are not significant. Novelty: This study integrates various governance and intellectual capital variables within a single framework. Implications: Firms should strengthen gender diversity and intellectual capital to improve performance.
Workshop Inovasi Pembuatan Nugget Jantung Pisang di Desa Kumbung Kecamatan Rajagaluh Kabupaten Majalengka Catur Wahyudi; Juli Riyanto Tri Wijaya; Setyowati Subroto; Ira Maya Hapsari; Fahmi Firmansyah; Agus Prasetyono
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.
The Role of Overconfidence on Online Overdebt Behavior Ascaryan Rafinda; Putri Purwaningtyas; Juli Riyanto Tri Wijaya; Hasan Aljafa; Christian Rotimi Barika; Annisa Ilma Hartikasari
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.
Socialization of PBB-P2 Receivables Collection in Tegal Regency Amirah; Mohammad Arridho Nur Amin; Sri Murdiati; Juli Riyanto Tri Wijaya
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.
ARTIFICIAL INTELLIGENCE IN ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW AND BIBLIOMETRIC ANALYSIS OF OPPORTUNITIES, CHALLENGES, AND FUTURE DIRECTIONS Syamsul Bakhtiar; Juli Riyanto Tri Wijaya; Nurul Hidayah
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 
CORE TAX SYSTEM AS AN INSTRUMENT TO STRENGTHEN CORPORATE GOVERNANCE IN TAX ADMINISTRATION Irwan Prasetyo Prasetyo; Dien Noviany Rahmatika; Dewi Indriasih; Juli Riyanto Tri Wijaya
Perwira Journal of Economics & Business Vol 6 No 2 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/mj7ytq25

Abstract

This study seeks to examine the impact of the Core Tax System on strengthening corporate governance in tax administration by analyzing several governance dimensions, including transparency, accountability, operational efficiency, and internal control effectiveness. This study uses quantitative data with a purposive sampling method, where the population consists of tax officers and registered taxpayers, and the research sample includes 162 respondents involved in the implementation of the Core Tax System. The data were processed using SPSS version 25. The findings of this study indicate that the Core Tax System has a significant positive effect on transparency and operational efficiency. Furthermore, the system demonstrates a positive and significant relationship with accountability and internal control effectiveness, which collectively contribute to strengthening corporate governance in tax administration. This research provides practical benefits for tax authorities in optimizing digital transformation strategies to enhance governance quality. The findings deliver valuable insights for policymakers in designing integrated digital tax systems that reduce discretionary authority, improve compliance monitoring, and minimize corruption risks. With this research, it is expected that tax institutions will continue improving system integration and data governance to ensure sustainable institutional performance. The scope of this study is limited to tax administration institutions implementing the Core Tax System during the 2021–2025 reform period. Therefore, the results should not be generalized to other public sector institutions with different digital governance structures and regulatory environments.
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