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All Journal Jurnal Online Insan Akuntan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Aktiva : Riset Akutansi dan Keuangan Journal La Sociale PARAHITA : Jurnal Pengabdian kepada Masyarakat Accounting Research Unit (ARU JOURNAL) Innovative: Journal Of Social Science Research International Journal of Economics, Management and Accounting Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Medika: Medika AKRUAL : Jurnal Akuntansi dan Keuangan` Proceeding International Annual Conference Economics, Management, Business, and Accounting
Panji Putranto
Universitas Mercu Buana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Role of Public Transportation in Sustainable Economic Growth in Jakarta Through the Concept of Transit Oriented Development (TOD) Putranto, Panji; Maulidhika, Ika
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 3 (2025): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i3.326

Abstract

Public transportation in metropolitan cities like Jakarta has an important role in increasing economic growth. A crowded and densely populated city, of course, people's mobility is very high, so transportation is very crowded and even dense until transportation causes congestion. Public transportation in Jakarta consists of MRT (Mass Rapid Transit), LRT (Light Rail Transit), and Transjakarta buses. The high number of public transportation users in the city of Jakarta is certainly made a transit system for public transportation with the concept of Transit Oriented Development (TOD) capable of increasing sustainable economic growth such as reducing congestion, increasing the growth of business areas, operational efficiency, improving, encouraging the growth of business centers that are more crowded with potential consumers, increasing productivity and expanding job market access. This study uses a qualitative method with a literature and descriptive approach. The results of research on public transportation users in the city of Jakarta such as MRT, LRT, Transjakarta have an increase in the number of passengers from 2023 to 2025 so that it has an impact on improving the community's economy in a sustainable manner through reduced congestion, increased community mobility, efficiency in operations, especially transportation, and the economy in the TOD area.
Pengembangan Kewirausahaan Ramah Lingkungan melalui Pelatihan Produk Pembersih Cemara di Pesantren Daarus Sunnah Rangkasbitung: Pengabdian Panji Putranto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2256

Abstract

This community service activity aims to improve the entrepreneurial skills of students through training in making environmentally friendly cleaning products from pine plants. The Daarus Sunnah Rangkasbitung Islamic Boarding School was chosen as the location for the activity because it has local potential that can be utilized productively and a strong spirit of independence among students. The implementation method of the activity includes socialization, technical training in making natural cleaners, introduction to the concept of entrepreneurship, and production assistance. The results of the activity showed that the participants were able to understand the product manufacturing process, identify its economic benefits, and show interest in developing a business independently. This activity makes a real contribution to strengthening the entrepreneurial spirit and sustainable utilization of local resources. Therefore, this training is recommended to be implemented sustainably and developed into a boarding school business unit managed by students.
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE DAN KEPEMILIKAN SAHAM INSTITUTIONAL TERHADAP INTEGRITAS LAPORAN KEUANGAN Fallah, Naufal; Kurniawan, Elan; Putranto, Panji
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to analyze the influence of independent commissioners, leverage, and institutional shareholding on the integrity of financial statements in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This study uses a quantitative method with multiple linear regression analysis, and the entire data analysis process is carried out using the help of SPSS software version 26. The data used is secondary data taken from the annual financial statements of pharmaceutical companies, with a sample of 33 observations, consisting of 11 companies during 3 years of observation. The results of the study show that the independent commissioner variable does not have a significant effect on the integrity of financial statements, Leverage does not have a significant effect. Meanwhile, institutional stock ownership has been proven to have a positive and significant influence on the integrity of financial statements.
Exploring Ethical Decision-Making in Forensic Accounting: Professional Moral Agency amid Corporate Scandals Ramandei, Pilipus; Faisal; Marjono; Putranto, Panji; Astuti, Dewi Saptantinah Puji
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3777

Abstract

The growing complexity of corporate misconduct has placed forensic accountants in high-risk ethical environments, where professional objectivity is often tested by legal ambiguity, organizational pressure, and institutional interests. This study aims to explore how professional moral agency is exercised by forensic accountants in high-stakes investigations, particularly when ethical decision-making extends beyond formal codes toward personal integrity and moral reasoning. Using a qualitative interpretative phenomenological approach, data were gathered from in-depth interviews with twelve certified forensic accountants involved in cases of financial fraud, asset misappropriation, and governance failures. The findings reveal that professional moral agency is exercised through an ongoing negotiation between professional standards, internalized ethical values, and situational pragmatism. Key mechanisms that influence ethical conduct include the presence (or absence) of organizational ethical infrastructure, the strength of moral identity, and the perceived legitimacy of institutional authority. In cases of acute ethical conflict, participants often rely on moral intuition, boundary-setting behavior, or even voluntary disengagement from assignments that compromise their professional integrity. This study contributes to forensic accounting by highlighting the importance of moral agency and ethical resilience as foundational elements in sustaining professional integrity beyond regulatory compliance and technical expertise.
Prinsip 3R: Solusi Efektif untuk Mengelola Sampah Rumah Tangga Putranto, Panji
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menyelidiki prinsip 3R (Reduce, Reuse, Recycle) sebagai solusi efektif dalam mengelola sampah rumah tangga. Sampah rumah tangga merupakan masalah global yang semakin mendesak, dengan dampak serius terhadap lingkungan dan kesehatan manusia. Prinsip 3R telah diidentifikasi sebagai pendekatan berkelanjutan untuk mengurangi dampak negatif sampah rumah tangga dan mempromosikan pengelolaan yang lebih bijaksana. Penelitian ini akan menggali aspek-aspek Reduksi (Reduce), yaitu mempelajari upaya-upaya untuk mengurangi jumlah sampah rumah tangga yang dihasilkan melalui perubahan perilaku konsumen, penggunaan produk yang lebih ramah lingkungan, dan kebijakan pemerintah yang mendukung pengurangan limbah. Kemudian pemanfaatan Kembali (Reuse): Mengeksplorasi strategi yang mendorong penggunaan kembali barang-barang dan bahan-bahan, termasuk praktik perdagangan barang bekas, pertukaran, dan pembuatan ulang barang. Serta pengolahan Ulang (Recycle): Menganalisis proses daur ulang yang efektif dan teknologi yang dapat mengubah sampah menjadi sumber daya berharga, serta mengevaluasi dampaknya terhadap lingkungan. Selama penelitian, data akan dikumpulkan melalui survei, wawancara, dan studi literatur. Hasil penelitian diharapkan dapat memberikan pemahaman yang lebih baik tentang efektivitas prinsip 3R dalam mengelola sampah rumah tangga. Selain itu, penelitian ini juga akan mengevaluasi tantangan dan hambatan dalam menerapkan prinsip 3R di masyarakat dan menganjurkan solusi berkelanjutan. Hasil penelitian ini akan bermanfaat bagi pemangku kepentingan, termasuk pemerintah, organisasi non-pemerintah, industri, dan masyarakat umum, dalam merancang kebijakan yang lebih efektif dan berkelanjutan untuk mengelola sampah rumah tangga. Penelitian ini juga akan berkontribusi pada upaya global untuk mengurangi dampak sampah rumah tangga terhadap lingkungan dan menciptakan masyarakat yang lebih peduli terhadap pengelolaan sampah yang berkelanjutan.
Penerapan Mesin Pembuatan Pembersih Ramah Lingkungan Serta Penentuan Biaya Produksi Pada Pesantren Daarus Sunnah: Pembuatan Pembersih Ramah Lingkungan Serta Penentuan Biaya Produksi Andesto, Ronny; Putranto, Panji
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7794

Abstract

Pondok Pesantren Daarus Sunnah Rangkas Bitung sebagai lembaga pendidikan Islam berfungsi tidak hanya sebagai pusat pendidikan dan dakwah, tetapi juga sebagai motor penggerak ekonomi lokal dengan memanfaatkan sumber daya yang dimiliki, pesantren dapat mengembangkan berbagai aktivitas ekonomi yang berorientasi pada pemberdayaan masyarakat sekitar salah satu potensi yang dapat dikembangkan adalah produksi pembersih ramah lingkungan berbahan dasar jeruk nipis. Melalui program pengabdian masyarakat kami membantu membuat mesin pembuat pembersih ramah lngkungan bebahan dasar jeruk nipis. dengan melibatkan santri dari Pondok Pesantren Daarus Sunnah Rangkas Bitung kami mengajarkan tidak hanya dalam proses produksi saja, melainkan dari sisi manajerial juga seperti pemasaran, pengaturan biaya dan keuangan, hal ini diharapkan tercipta santri yang tepat guna tidak hanya Pendidikan islam tetapi juga peningkatan kemandirian ekonomi umat sebagai upaya peningkatan kesejahteraan ekonomi komunitas pesantren. Selain mesin pembuat pembersih ramah lingkungan, juga dilakukan pelatihan dalam berproduksi dan manajerial seperti peningkatan kompetensi pengelolaan biaya, keuangan, dan pemasaran serta melakukan publikasi.
The Effect of Emotional Intelligence, Independence, and Leadership Style on Auditor Performance Yoga Triatama; Panji Putranto
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

An auditor in carrying out an audit of financial statements does not solely work for the benefit of his client, but also for the benefit of other parties who have an interest in the audited financial statements. Therefore, in providing an opinion on the fairness of the financial statements being examined, public accountants must have high emotional intelligence, also be independent, and have a leadership style in order to influence the performance of an auditor. The sample used in the study was 30 respondents using a quantitative descriptive approach. Determination of sample size using non-random sampling technique because the population to be studied specifically. The data collection method uses a survey method, with the research instrument being a questionnaire. This study uses SPSS (Statistical Product and Service Solution) 25.0 for Windows, to measure the influence between the independent variable and the dependent variable and test the proposed hypothesis. This analysis is used to accept or reject the hypothesis. The results of this study state that the variables of emotional intelligence, and independence have no influence on auditor performance. Meanwhile, the leadership style variable has an influence on auditor performance.
Co-Authors Aldina Shiratina Anansta, Lawe Dahlia Dewi Saptantinah Puji Astuti Dinar Nur Affini Eka Putrianti Faisal Fallah, Naufal Husnul Hatimah Ika Maulidhika Kurniawan, Elan Lawe Anasta Marjono Meiliyah Ariani, Meiliyah Oktavima Wisdaningrum Pilipus Ramandei Ronny Andesto Wuryan Andayani Yesika Yanuarisa Yoga Triatama