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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 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 Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Yudhi Herliansyah
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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The Effect of Accounting Conservatism, Capital Intensity and Independent Commissionerson Tax Avoidance, With Independent Commissioners as Moderating Variables (Empirical Study on Banking Companies on the IDX 2014-2017) Lismiyati, Nunik; Herliansyah, Yudhi
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.798

Abstract

This study aims to provide empirical evidence that accounting conservatism, capital intensity and Independent Commissioners have an effect on tax avoidance, as well as the existence of an independent board of commissioners as a moderating variable to interact with the relationship between accounting conservatism and capital intensity on tax avoidance. The method used is descriptive quantitative. The sample of this research is on 30 banking companies on the Indonesian Efex Exchange for 2014-2017 and the data analysis technique used is SPSS 22.The results of this study indicate that accounting conservatism, capital intensity has a significant effect on tax avoidance, and independent board of commissioners has no effect on tax avoidance. tax avoidance, and the independent board of commissioners did not moderate accounting conservatism on tax avoidance, while the independent board of commissioners was a variable that moderated capital intensity on tax avoidance.
PENYULUHAN PENENTUAN BIAYA PRODUKSI UNTUK PENERAPAN MESIN PEMBUATAN PEMBERSIH RAMAH LINGKUNGAN BERBAHAN DASAR STROBERI BAGI PONDOK PESANTREN DAARUS SUNNAH RANGKAS BITUNG Muslim, Sabarudin; Akbar, Taufik; Herliansyah, Yudhi
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 11 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i11.4068-4072

Abstract

Pondok Pesantren Daarus Sunnah Rangkas Bitung mengembangkan produk pembersih ramah lingkungan berbahan dasar stroberi untuk memberdayakan santri dan masyarakat sekitar. Kegiatan ini meliputi pelatihan teknik produksi serta analisis biaya sebagai dasar penerapan mesin pembuatan pembersih. Proses produksi melibatkan pencampuran stroberi, cuka, dan air oleh mesin, menghasilkan pembersih yang efektif dan aman. Analisis biaya meliputi alokasi biaya bahan baku, tenaga kerja, dan overhead, termasuk penyusutan aset tetap selama 10 tahun. Hasilnya, produk pembersih berbahan stroberi mudah dibuat serta layak dikembangkan karena memiliki manfaat antibakteri dan potensi pasar yang baik. Perhitungan biaya produksi yang tepat menjadi kunci efisiensi dan keberlanjutan usaha bagi pesantren, sehingga program ini diharapkan dapat menambah pendapatan serta keterampilan santri secara berkelanjutan.      Penyuluhan pengetahuan perhitungan biaya produksi sangat penting diketahui oleh pelaksana lapangan pembuatan pembersih berbasi strawberi yang dapat menentukan harga jual yang wajar, sehingga keberlanjutan usaha dapat terjaga. Perhitungan biaya produksi ini akan dapat diterapkan dengan harapan pencatatan seluruh komponen biaya teradministrasi dengan baik, bahkan akan memiliki akurasi yang tinggi jika pelaksana menggunakan aplikasi catatan transaksi yang tidak berbayar.
MEMAHAMKAN AKUNTANSI HIJAU TRANSAKSI USAHA MIKRO Herliansyah, Yudhi; Daito, Apollo; Marsyaf, Marsyaf; bin Rahmad, Khozaeni; Ismail, Ismaanzira; Ilyas, Meifida
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 11 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i11.%p

Abstract

Green accounting adalah pendekatan akuntansi yang mengintegrasikan aspek lingkungan ke dalam pencatatan transaksi, pelaporan keuangan dan pengambilan keputusan bisnis. Dalam konteks usaha mikro, penerapan green accounting masih sangat terbatas dan bagaimana dilakukan pencatatannya. Pelaksanaan edukasi dan memahamkan green accounting telah dilaksanakan bersamaan dengan pelaksanaan edukasi lain seperti pemahaman perpajakan, desain produk kepada pemilik usaha lingkup PERMAI yang anggotanya adalah orang Indonesia perantauan beraktivitas usaha dengan pengetahuan yang relatif minim dalam semua hal termasuk green accounting. Pelaksanaan green accounting sangat penting, selain memberikan  benefit kepada usahanya juga membantu capaian sustainability bagi pemerintah Malaysia dan Indonesia. Usaha mikro warga Indonesia binaan PERMAI dalam menjalankan usahanya selama ini mencatat biaya terkait dengan green sebagai biaya periode, akibatnya biaya periode menjadi lebih besar dan pada akhirnya laba yang diperoleh relatif kecil atau dianggap kecil. Pendekatan akuntansi hijau pada usaha mikro warga Indonesia di Malaysia yang regulasi tentang lingkungan relatif ketat dibanding Indonesia, dapat sebagai salah satu solusi atas masalah tersebut.            Metode pelaksanaan dalam memahamkan akuntansi hijau dilakukan dengan penyuluhan dan demonstrasi pencatatan dari aktivitas hijau. Hasil pelaksanaan edukasi green accounting telah memberikan peningkatan pemahaman pemilik usaha tentang green accounting dalam bentuk pemahaman perhitungan laba atau keuntungan, serta aset usahanya sehingga diharapkan memberikan manfaat bagi pemilik usaha mikro peserta edukasi.
IS DEBT TO EQUITY RATIO, CURRENT RATIO, AND RETURN ON ASSETS ON MARKET RESPONSE AS FORMING OF FIRM VALUE? Sabarudin Muslim; Yudhi Herliansyah; Meifida Ilyas
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1299

Abstract

This study aims to analyze whether the balance of company value measured by PBV is determined by the Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach, data was collected from the financial statements of listed companies during the period 2021-2023. The results show that DER and CR are not determinants of PBV, meaning that the share price formed in the market as the equilibrium value of the company is not determined by the size of the capital structure and the company's ability to pay debts, but only by ROA or the company's ability to earn profits or the company's ability to use its assets to generate profits. The greater the company's ability to generate returns in the form of profits on the assets utilized by the company, the more investors view it as a good operation, thereby increasing investor interest in companies that demonstrate a high balance of firm value.
IMPLEMENTASI PENGGUNAAN FISH FINDER DALAM RANGKA PEMBERDAYAAN NELAYAN UNTUK PENINGKATAN PENDAPATAN MELALUI OPTIMALISASI PRODUKTIVITAS HASIL TANGKAP IKAN Herliansyah, Yudhi; Rizki Sadikin, Mochamad; Afiyat, Afiyat
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 12 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i12.4896-4902

Abstract

Komunitas nelayan di pesisir Kabupaten Bekasi, khususnya di wilayah Pantai Bahagia Muara Gembong, menghadapi tantangan multidimensional yang berimbas pada stagnansi pendapatan. Tantangan tersebut meliputi degradasi lingkungan, ketidakpastian lokasi penangkapan ikan, inefisiensi operasional, dan ketergantungan pada tengkulak. Penelitian dan program pemberdayaan ini bertujuan untuk menguji dan mengimplementasikan solusi teknologi guna mengatasi masalah inti berupa rendahnya produktivitas tangkapan. Solusi yang ditawarkan adalah introduksi dan pendampingan penggunaan teknologi fish finder canggih, yaitu Garmin Striker Plus (disebut sebagai Artificial Intelligence Tool Garmin 585 Plus oleh nelayan), yang dilengkapi GPS, Sonar, dan sistem pemetaan waypoint.            Metode pelaksanaan mencakup tiga fase utama: pelatihan intensif, demonstrasi lapangan, dan pendampingan berkelanjutan yang terintegrasi dengan pembekalan manajemen pemasaran digital. Hasil yang dicapai menunjukkan transformasi signifikan. Nelayan mengalami peningkatan efisiensi waktu mencari ikan hingga 70%, penghematan bahan bakar solar lebih dari 30%, dan peningkatan hasil tangkapan yang berdampak langsung pada peningkatan pendapatan kotor sebesar 5-10%. Selain itu, akan terbentuknya kemandirian dalam pemasaran melalui platform digital seperti WhatsApp Business dan Instagram telah memperkuat posisi tawar nelayan. Disimpulkan bahwa adopsi teknologi tepat guna berbasis artificial intelligence tool secara komprehensif tidak hanya membantu meningkatkan produktivitas nelayan ikan tangkap,  tetapi juga memberdayakan nelayan secara ekonomi dan sosial, menciptakan model bisnis perikanan tangkap yang berkelanjutan dan berdaya saing di kampung nelayan pantai bahagia kecamatan Muara Kabupaten Bekasi.
The Effect of Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Reports (Empirical Study on Mining Companies in the Oil, Gas & Coal Sub-Sector Listed on the Indonesia Stock Exchange for the Sulaeman Al Rasid; Yudhi Herliansyah; Suharmadi Suharmadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5806

Abstract

This study empirically tests the influence of the Audit Committee, Independent Commissioners, Leverage, Audit Quality, and Audit Tenure on the Integrity of Financial Statements in Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The object of this study use Mining Companies in the Oil, Gas & Coal Sub-Sector listed on the Indonesia Stock Exchange during 2019 - 2022. The sample of this study is 92 samples from 23 companies that meet the sampling criteria. The purposive sampling method was used in this study. The method used in this study is multiple linear analysis consisting of Independent variables and Dependent variables using SPSS 25 software. The results of this study indicate that the Audit Committee does not affect the Integrity of Financial Statements, Independent Commissioners have an effect on the Integrity of Financial Statements, Leverage has no impact on the Integrity of Financial Statements, Audit Quality has no effect on the Integrity of Financial Statements, Audit Tenure has no effect on the Integrity of Financial Statements.
Micro-Entrepreneurial Potential by Self-Producing Liquid Dishwashing Soap: Community Empowerment Through Green Accounting and MBKM Framework apollo, Apollo; Herliansyah, Yudhi; bin Rahmad, Khozaeni; Ismail, Ismaanzira
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.
Determinants to Enhance the Sustainable Business of Islamic Banks: A Comprehensive Review for Future Research Agenda Yamin, Mohammad; Siswanti, Indra; Kurniasih, Augustina; Herliansyah, Yudhi
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.
The Influence of Liquidity, Firm Size, Investment Opportunity Set, and Profitability on Earnings Quality With Firm Value as a Moderating Variable Adah, Siti Nahdiatusa; Herliansyah, Yudhi
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.
Co-Authors Adah, Siti Nahdiatusa Afiyat, Afiyat Aldhanarisha, Aldhanarisha Amaliana, Ana Anggraini, Dini Jaya Anik Herminingsih Apollo Apollo Augustina Kurniasih Bahari, Zakaria Bin Rahmad, Khozaeni Daito, Apollo Daito, Appolo Deden Tarmidi Doktoralina, Caturida Meiwanto Erna Setiany G A Arwati, I Galih R. Adinegara Galuh Pratiwi Bahar Hari Setiyawati Ismail, Ismaanzira Ismail, Nor Asmat Julius Irfan Kahirul Umam Lilis Lasmini Lismiyati, Nunik Marsyaf, Marsyaf Meifida Ilyas Meifida Ilyas Mohammad Yamin, Mohammad Mukhammad Fauzi Muslim, Sabarudin Novrica, Farin Pratiwi, Riri Prihandono, Andri Yuniansyah Puji Rahayu Putri, Gina Permana Raden Mohamad Herdian Bhakti Rizki Sadikin, Mochamad Sabarudin Muslim Safira, Safira Sarbini Sarbini, Sarbini Savitri Savitri Siti Choiriah Sri Kaidah Suharmadi Suharmadi Suharmadi Suharmadi Sulaeman Al Rasid Suprapto Suprapto Swarmilah Hariani Taufik Akbar Villany Golwa, Gian Wirawan B. Ilyas Wiwit Suprihatiningsih