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All Journal Jurnal Tekun Management Analysis Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Gema Wiralodra Jurnal Riset Akuntansi Kontemporer Jurnal Buana Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Community Service Journal of Tourism Economics and Policy International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Social Research Journal of Accounting and Finance Management (JAFM) Amkop Management Accounting Review (AMAR) Research Horizon IIJSE Journal of Management, Economic, and Financial Smart Dedication: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Penelitian Terapan Jurnal Akuntansi dan Bisnis Krisnadwipayana
Yudhi Herliansyah
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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The Influence of Leverage, Debt Default, Company Size, and the Previous Year's Audit Opinion on the Acceptance of Going Concern Audit Opinions Aldhanarisha Aldhanarisha; Yudhi Herliansyah
Journal of Social Research Vol. 3 No. 1 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i1.1654

Abstract

This study investigates the factors influencing the acceptance of going concern audit opinions, focusing on leverage, debt default, company size, and the preceding year's audit opinion. The research is based on the financial reports of 38 manufacturing companies listed on the Indonesia Stock Exchange (BEI), spanning a period of 5 years. Employing a purposive sampling method, logistic regression analysis is applied to assess the impact of these variables. The findings for the period 2017-2021 indicate that debt default, company size, and the previous year's audit opinion play a significant role in influencing the acceptance of going concern audit opinions. However, leverage does not exhibit a statistically significant effect on the acceptance of such opinions during this period. Contrastingly, the results for the years 2020-2021 reveal that the previous year's audit opinion is the sole influential factor affecting the acceptance of going-concern audit opinions. Leverage, debt default, and company size do not demonstrate a significant impact on the acceptance of going concern audit opinions during this specific timeframe. This research contributes valuable insights into the dynamics shaping the acceptance of going concern audit opinions, shedding light on the nuanced interplay of financial variables within the context of manufacturing companies listed on the Indonesia Stock Exchange.
Quality Of Remote Audits: Use Of Information Technology, Audit Evidence And Achievement Of Audit Objectives Ana Amaliana; Yudhi Herliansyah
Journal of Social Research Vol. 3 No. 10 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i10.2248

Abstract

This study examines and analyzes the influence of the use of information technology and the adequacy of audit evidence on the quality of remote audits which have an impact on the achievement of audit objectives. The method/approach uses quantitative research methodswith statistical calculations of SEM PLS. The data source comes from primary data obtained through questionnaires. The sampling technique uses a purposive sampling technique, with the criteria of employee respondents with the position of Young Expert Examiner who has more than 10 years of experience in carrying out the examination, has led the inspection team and has had a working period in the AKN III work unit for more than 3 years. The results of the study show that theuse of information technology and the adequacy of audit evidence have a significant positive effect on the quality of remote audits and the achievement of audit objectives. This research provides benefits and suggestions for auditors to update their understanding and knowledge related to information technology and audit evidence conducted in remote audits. The originality/novelty of this study was carried out on respondents who met the sample criteria in the analysis unit of AKN III BPK RI which is a government external auditor institution that conducts audits of Ministries/Institutions.
Micro-Entrepreneurial Potential by Self-Producing Liquid Dishwashing Soap: Community Empowerment Through Green Accounting and MBKM Framework Apollo apollo; Yudhi Herliansyah; Khozaeni bin Rahmad; Ismaanzira Ismail
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Oktober - Desember 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v3i4.1372

Abstract

This study presents the results of a community service program focusing on the empowerment of Indonesian migrant workers and micro-entrepreneurs in Penang, Malaysia, through the self-production of liquid dishwashing soap. The program integrated training in production, business management, and marketing, complemented by the introduction of green accounting practices. Using a participatory action research approach, the program was conducted over six months, involving workshops, mentoring, and digital marketing campaigns. Findings indicate that 80% of participants successfully produced liquid dishwashing soap independently, 70% adopted basic bookkeeping practices, and 50% expanded their market reach through social media. Average additional household income ranged from Rp 500,000 to Rp 800,000 per month. Moreover, the introduction of green accounting reframed environmental expenditures as long-term investments, fostering awareness of sustainability. The program contributes to both community development and institutional performance indicators under the Merdeka Belajar Kampus Merdeka (MBKM) framework, particularly IKU 3 (lecturer engagement outside campus) and IKU 6 (international collaboration). These results highlight the potential of micro-enterprises to improve socio-economic resilience when supported with integrated, sustainable approaches.
The Influence of Independent Commissioners, Audit Committees, and Audit Quality on the Integrity of Financial Reports Suharmadi Suhrmadi; Yudhi Herliansyah; Wahyudi Widodo
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1619

Abstract

This research aims to analyze and obtain empirical evidence regarding the influence of independent commissioners, audit committees, and audit quality on the integrity of financial reports. The independent variables used in this research are independent commissioners, audit committees, and audit quality. The dependent variable used in this research is the integrity of financial reports. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population in this study consists of 78 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2024. By using a purposive sampling technique, a sample of 13 food and beverage companies listed on the Indonesian Stock Exchange was obtained. The data analysis method in this research uses descriptive statistical analysis.
The Influence of Independent Commissioners, Audit Committees, and Audit Quality on the Integrity of Financial Reports Suharmadi Suhrmadi; Yudhi Herliansyah; Wahyudi Widodo
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.1619

Abstract

This research aims to analyze and obtain empirical evidence regarding the influence of independent commissioners, audit committees, and audit quality on the integrity of financial reports. The independent variables used in this research are independent commissioners, audit committees, and audit quality. The dependent variable used in this research is the integrity of financial reports. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population in this study consists of 78 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2024. By using a purposive sampling technique, a sample of 13 food and beverage companies listed on the Indonesian Stock Exchange was obtained. The data analysis method in this research uses descriptive statistical analysis.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Laporan Berkelanjutan Perusahaan di Bursa Efek Indonesia Tahun 2022 Andri Yuniansyah Prihandono; Yudhi Herliansyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2665

Abstract

An examination was conducted to investigate how Return on Assets (ROA), Company Size, Company Age, and Foreign Ownership influence Sustainability Report disclosure levels among companies listed on the Indonesia Stock Exchange (IDX) in 2022. The study employed a quantitative methodology using multiple linear regression analysis on 192 firms that published sustainability reports based on the 2021 Global Reporting Initiative (GRI) standards. The findings reveal that neither ROA nor Foreign Ownership significantly affects the level of sustainability disclosure. In contrast, Firm Size and Firm Age significantly positively correlate with sustainability disclosure practices. These results are in line with stakeholder and legitimacy theories, as larger and older companies tend to be more responsive to stakeholder demands and regulatory expectations regarding sustainability. Furthermore, this research highlights how the adoption of GRI 2021, which imposes more comprehensive and detailed reporting requirements, may influence disclosure behaviors, particularly for firms with limited resources or foreign ownership. This study contributes to the growing body of literature by identifying key determinants affecting sustainability reporting under the latest GRI framework. However, the research is limited to companies voluntarily adopting GRI 2021 standards, which may not fully represent all IDX-listed firms. Future research should consider broader samples and incorporate industry-specific or regulatory factors.
Counseling and Making Environment Friendly Cleansing Using Fruit and Flower Extractsin The Framework of Increasing The Welfare of Teachers and Preparing Independent Entrepreneurship For SMA-IT Studentsriyadhussholihiin Islamic Boarding School- Cimanuk-Pandegelang I G A Arwati; Hari Setiyawati; Gian Villany Golwa; Wiwit Suprihatiningsih; Erna Setiany; Yudhi Herliansyah; Siti Choiriah; Suharmadi Suharmadi; Safira Safira; Sri Purwaningsih; Puji Rahayu; Riri Pratiwi
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.225

Abstract

This community service is carried out in the context of foreign cooperation where the partner is Professor Dr. Yusliza Mohd Yusoff from Universiti Malaysia Terengganu (UMT). We carry out this community service activity with the theme "Counseling and Making Environmentally Friendly Cleaners Using Lime Extract In the Context of Improving the Welfare of Teachers and Preparing Independent Entrepreneurship for SMA-IT Students at the Riyadhussholihiin-Cimanuk- Pandegelang Islamic Boarding School.” The targets in this activity were teachers and students of class XII SMA-IT at the Riyadhussholihiin-Cimanuk-Pandegelang Islamic Boarding School. They were given training and directly practiced making eco-friendly cleaners using lily extract. The PPM team will also provide assistance until the product can actually be marketed. The initial target for this product is to be used alone and sold to the laundry unit at the Riyadhussholihiin Islamic Boarding school. The next target will be sold to people outside the Riyadhussholihiin Islamic Boarding School. Activities will begin in February 2023 (In Syaa Allah) and end in June or July 2023. However, assistance will continue to be carried out to maintain the continuity of these activities.Professor Dr. Yusliza Mohd Yusoff s as a partner will inspect the field directly or monitor through the Vicon Zoom Meeting. The results of these activities are in the form of increased welfare for teachers obtained from the sale of environmentally friendly cleaning products. Also for students after graduation they can do entrepreneurship to make these products, both students who continue their studies and those who do not continue their studies can still do entrepreneurship. Evaluation can be done by monitoring the location after the community service implementation period is over. Assistance will continue to be carried out to maintain the continuity of the production and sales process.
The Influence of Liquidity, Firm Size, Investment Opportunity Set, and Profitability on Earnings Quality With Firm Value as a Moderating Variable Siti Nahdiatusa Adah; Yudhi Herliansyah
Journal of Management Economic and Financial Vol. 3 No. 5 (2025): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v3i5.162

Abstract

This study aims to examine and analyze the effect of liquidity, company size, investment opportunity set, and profitability on earnings quality with company value as a moderating variable. The research employs a quantitative approach utilizing panel data from LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 using 117 samples. The data analysis method involves panel data regression analysis and moderated regression analysis processed with Econometric Views 12 (E-Views 12). The results of this study show that liquidity has no significant effect on earnings quality, firm size has no significant effect on earnings quality, investment opportunity set has no significant effect on earnings quality, profitability has a significant effect on earnings quality. In addition, firm value as a moderating variable, moderates all independent variables as a predictor moderator on relationship between the influence of liquidity, firm size, investment opportunity set and profitability on earning quality. These findings provide impetus for LQ45 companies to consider earning's quality in order to increase the balance between earnings and cash flow and reveal earnings in their actual conditions. This research contributes novel insight that firm value can predict the relationship between liquidity, company size, investment opportunity set and profitability on the quality of a company's profits.
Pemberdayaan Berbasis Komunitas bagi Pekerja Migran Indonesia di Penang Hariani, Swarmilah; Setiyawati, Hari; Herliansyah, Yudhi; Oktris, Lin; Bin Rahmad, Khozaeni
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v3i1.251

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesejahteraan pekerja migran Indonesia di Penang, Malaysia, yang menghadapi berbagai tantangan, seperti keterbatasan akses terhadap informasi, pendidikan, dan peluang pengembangan diri. Program pemberdayaan dirancang menggunakan pendekatan partisipatif berbasis komunitas melalui kemitraan dengan organisasi lokal Pertubuhan Masyarakat Indonesia (PERMAI). Metode pelaksanaan meliputi pelatihan terstruktur, diskusi kelompok terfokus, tutorial praktis, serta pendampingan dan konseling personal yang difokuskan pada peningkatan kesadaran hak-hak ketenagakerjaan, literasi keuangan, perlindungan hukum, dan pengembangan kapasitas personal. Kegiatan diikuti oleh pekerja migran Indonesia yang bekerja di sektor formal dan informal, dengan evaluasi dilakukan menggunakan pendekatan kualitatif dan kuantitatif melalui pre-test dan post-test, observasi partisipatif, serta umpan balik peserta. Hasil program menunjukkan peningkatan pengetahuan peserta terkait hak-hak migran dan prosedur perlindungan hukum, peningkatan kepercayaan diri dalam pengambilan keputusan di tempat kerja, serta penguatan literasi keuangan dan perencanaan masa depan. Secara kualitatif, program juga berhasil membangun solidaritas dan jejaring sosial antarpekerja migran sebagai modal sosial komunitas. Temuan ini menegaskan bahwa pemberdayaan berbasis pengetahuan dan pendampingan komunitas efektif dalam mendukung kesejahteraan pekerja migran Indonesia serta berkontribusi terhadap pencapaian Tujuan Pembangunan Berkelanjutan (SDGs), khususnya tujuan terkait pekerjaan layak, pengurangan ketimpangan, dan penguatan institusi sosial.
Determinants to Enhance the Sustainable Business of Islamic Banks: A Comprehensive Review for Future Research Agenda Mohammad Yamin; Indra Siswanti; Augustina Kurniasih; Yudhi Herliansyah
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3669

Abstract

The sustainability of Islamic banks has received growing scholarly attention; however, its long-term determinants remain theoretically fragmented across governance, risk, innovation, and ethical domains. This systematic literature review synthesizes 68 peer-reviewed articles published between 2021 and 2025 to critically consolidate the structural drivers of sustainable business in Islamic banking. Addressing five interrelated research questions, the findings demonstrate that sustainability does not depend on isolated financial indicators. Rather, it emerges from the systemic interaction between internal governance mechanisms particularly Islamic corporate governance, operational efficiency, and innovation capacity and external institutional pressures, including environmental regulation, market dynamics, and alignment with the Sustainable Development Goals (SDGs). The literature shows persistent analytical fragmentation and limited operational integration between global sustainability standards and Islamic ethical objectives. Digital transformation has become an increasingly important strategic enabler, yet it remains institutionally secondary to governance, corporate social responsibility, and sustainable financing factors. Risk management, especially financing risk, consistently underpins long-term stability, while evidence on capital adequacy and liquidity remains inconclusive. By proposing an integrated sustainability architecture linking financing risk, green financing, digital transformation, Islamic corporate governance, and environmental regulation, this study reframes the discourse and offers a theoretically grounded basis for future empirical and policy development.
Co-Authors Adah, Siti Nahdiatusa Afiyat, Afiyat Aldhanarisha Aldhanarisha Ana Amaliana Andri Yuniansyah Prihandono Anik Herminingsih Apollo Apollo Apollo Daito Augustina Kurniasih Bahari, Zakaria Bin Rahmad, Khozaeni Daito, Appolo Deden Tarmidi Dini Jaya Anggraini Doktoralina, Caturida Meiwanto Erna Setiany Galih R. Adinegara Galuh Pratiwi Bahar Gian Villany Golwa Hari Setiyawati I G A Arwati Indra Siswanti Ismaanzira Ismail Ismail, Ismaanzira Ismail, Nor Asmat Julius Irfan Kahirul Umam Khozaeni bin Rahmad Lilis Lasmini Lin Oktris Lismiyati, Nunik Marsyaf Meifida Ilyas Meifida Ilyas Mochamad Rizki Sadikin Mohammad Yamin Mukhammad Fauzi Mukhammad Fauzi Novrica, Farin Pratiwi, Riri Puji Rahayu Putri, Gina Permana Sabarudin Muslim Safira Safira Sarbini Sarbini Savitri Savitri Siti Choiriah Siti Nahdiatusa Adah Sri Kaidah Sri Purwaningsih Suharmadi Suharmadi Suharmadi Suharmadi Suharmadi Suhrmadi Sulaeman Al Rasid Suprapto Suprapto Suprapto Suprapto Swarmilah Hariani Taufik Akbar Wahyudi Widodo Wirawan B. Ilyas Wiwit Suprihatiningsih