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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) JTSL (Jurnal Tanah dan Sumberdaya Lahan) Journal of Degraded and Mining Lands Management IRJE (Indonesian Research Journal in Education) Jurnal Informatika Kaputama (JIK) WELFARE : Jurnal Ilmu Kesejahteraan Sosial Dirasah : Jurnal Studi Ilmu dan Manajemen Pendidikan Islam Jurnal Jejaring Matematika dan Sains Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pariwisata Nusantara Edu Research : Jurnal Penelitian Pendidikan Jurnal AKAL: Abdimas dan Kearifan Lokal Edukimbiosis: Jurnal Pendidikan IPA Jurnal Rekayasa Proses INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Mahasiswa Manajemen, Bisnis, Enterpreneurship
Suryana
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Internal Determinants Affecting the Timeliness of Financial Reporting in IDX Rifqi Dwi Mahendra; Suryana; Yayat Supriyatna; Leni Yuliyanti ‬‬‬‬‬‬‬‬‬‬‬
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4440

Abstract

Timeliness in financial reporting is crucial for investors and stakeholders in making informed decisions. However, variations in financial performance may impact reporting timeliness. This study examines the effect of profitability, leverage, and company size on the timeliness of financial reporting in companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A quantitative approach with verificative methods was employed, source of secondary data from annual financial reports. The results revealed that profitability has a positive effect on the timeliness of financial reporting, while leverage and company size have no significant effect. These results indicate that financially successful companies tend to submit reports more promptly, whereas leverage and size do not play a determining role in reporting timeliness. The results of this study reinforce notion that sound financial condition encourages corporate compliance with reporting deadlines. On the other hand, companies with high leverage or larger size do not always experience delays in reporting, indicating that other factors may be more influential.
The Role of E-Magazines in Promoting Marine Tourism Destination in Bali Island Devitra, Ilham Fayyadh; Sunarto; Prihadi, Donny Juliandri; Handaka , Asep Agus; Suryana; Nurhayati, Atikah
Jurnal Pariwisata Nusantara (JUWITA) Vol. 4 No. 1 (2025): Jurnal Pariwisata Nusantara (JUWITA)
Publisher : PROGRAM STUDI PARIWISATA SYARAH, FAKULTAS EKONOMI DAN BISNIS ISLAM, UNIVERSITAS ISLAM NEGERI MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/juwita.v4i1.11337

Abstract

Purpose: This study aims to analyze the role of E-Magazine in promoting marine tourism destinations in Bali. Method: The method used in this research is descriptive qualitative, with data analysis following the Miles & Huberman approach. Data was collected using questionnaires administered to 30 respondents and surveys conducted with 40 tourist respondents using purposive sampling. The respondents were individuals who had read the e-magazine and had traveled to Bali. The data was processed through data reduction, data presentation, and conclusion drawing, using the 7P marketing mix approach. Result: Based on the data processed through data reduction using the 7P marketing mix approach, the Pelayaran Penuh Warna E-Magazine proved to be highly effective in promoting marine tourism destinations in Bali, with a respondent satisfaction rate of 92.5%. The e-magazine was also effective in delivering comprehensive and transparent information, with 93% of respondents finding the content in the e-magazine useful. Contribution: This study is expected to serve as a reference for travel agencies and similar businesses in building their corporate image by promoting marine tourism destinations.
PEMANFAATAN PROGRAM APLIKASI ACCURATE UNTUK ANALISIS LAPORAN KEUANGAN PADA KOPERASI SYARIAH BERBASIS MASJID DI KOTA BANDUNG Ali, Muhammad; Syafrizal Ikram; Suryana; Sendi Gusnandar Arnan
Jurnal AKAL: Abdimas dan Kearifan Lokal Vol. 6 No. 2 (2025): Jurnal AKAL : Abdimas dan Kearifan Lokal
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/akal.v6i2.22753

Abstract

Koperasi syariah berbasis masjid di Kota Bandung semakin berkembang, namun menghadapi kendala utama dalam pemahaman laporan keuangan untuk menilai kondisi keuangan koperasi. Rendahnya kemampuan pengurus dalam menganalisis laporan keuangan, terbatasnya sumber daya manusia dengan latar belakang akuntansi dan keuangan syariah, serta minimnya pemahaman terkait akuntansi digital, khususnya penggunaan aplikasi Accurate, dapat memengaruhi keberlanjutan koperasi. Kegiatan pengabdian kepada masyarakat (abdimas) ini bertujuan melatih pengurus koperasi syariah berbasis masjid di Kota Bandung dalam memanfaatkan aplikasi Accurate untuk analisis laporan keuangan. Accurate merupakan perangkat lunak yang dikembangkan untuk memudahkan pencatatan dan analisis laporan keuangan sesuai standar PSAK, serta dapat digunakan oleh berbagai jenis usaha, dari UMKM hingga perusahaan besar. Program ini dilaksanakan oleh dosen Program Studi S1 Akuntansi Universitas Widyatama bekerja sama dengan bidang Ekonomi MUI Kota Bandung dan Pusat Koperasi Masjid (Puskopma). Metode pelaksanaan meliputi tiga tahap, yaitu persiapan, pelatihan, serta evaluasi dan pelaporan. Hasil kegiatan menunjukkan peningkatan signifikan dalam pengetahuan, pemahaman, dan keterampilan pengurus koperasi terkait penggunaan Accurate, serta respon positif terhadap pelaksanaan abdimas ini.
A quantitative study: Can information system strategy boost performance in private higher education? Munawar, Asep; Suryana; Disman; Hendrayati, Heny
Indonesian Research Journal in Education |IRJE| Vol. 9 No. 02 (2025): IRJE |Indonesian Research Journal in Education
Publisher : Universitas Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/irje.v9i02.44507

Abstract

This research aims to examine the influence of Information Systems Strategy (ISS) and Digital Transformation (DT) on the performance of private universities amidst theoretical findings suggesting that ISS and DT are influenced by internal factors Management Capability (MC) and external factors Government Business Support (GBS). A quantitative approach survey technique was used with the involvement of 92 private universities in the LLDIKTI Region IV West Java and Banten participating as research samples. The test method adopts the partial least square (PLS) structural equation modeling (SEM) model. The results showed that there is a positive significance of management capability on university performance-both directly and through information systems strategy and digital transformation. This finding emphasizes that capable management can project the formulation and formulate and organize the implementation of an effective information technology strategy, as well as drive a strategy, as well as drive an appropriate digital transformation process.
Industri kreatif unggul melalui strategi inovasi dan pentahelix collaboration: langkah pemulihan bisnis di covid19 Aryanti, Asti Nur; Rahmi, Palupi Permata; Suryana; Hendrayati, Heny; Rahayu, Agus
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 1 (2023): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i1.2469

Abstract

Artikel ini bertujuan untuk membuat kerangka pemetaan strategi inovasi dan pemetaan peranan stakeholder dalam pentahelix collaboration. Metode penelitian yang digunakan adalah metode kualitatif dengan analisis deskriptif. Pengambilan data dilakukan melalui in depth interview kepada pelaku bisnis di industri kreatif unggulan dan melalui studi pustaka. Hasil penelitian menunjukan bahwa dalam hal strategi pemasaran inovasi dalam pemahaman teknik promosi melalui media online masih lemah sehingga sangat bergantung kepada pemasaran secara offline di toko/gerai. Selain itu, pelaku usaha tidak melakukan riset awal sebelum melakukan inovasi produk sehingga produk yang dipasarkan belum tentu diterima konsumen. Strategi inovasi organisasi di industri ini juga belum optimal dimana para pelaku usaha tidak memperhatikan dengan baik tujuan bisnis yang dijalankanya sehingga pengelolaan organisasi seperti struktur organisasi dan pembagian tugas tidak sesuai. Dalam prosesnya, para aktor yang terlibat dalam kolaborasi pentahelix akademisi (A), bisnis (B),Community (C), Goverment (G) dan media (M)) memiliki kapasitas dalam penentuan strategi inovasi yang berkaitan dengan inovasi produk, proses, pemasaran, inovasi organisasi dan dapat mengembangkan strategi dengan menjalin kerjasama bersama aktor lainnya. Akademisi memiliki peran sebagai konseptor. Bisnis bertindak sebagai enabler. Community sebagai akselerator. Government beperan sebagai regulator. Media sebagai fasilitator yang menjembatani industry dengan khalayak masayarakat
Identifikasi Spesies Tanaman Penutup Tanah pada Perkebunan Kelapa Sawit Menghasilkan Suryana; Chozin, Muhamad Achmad; Guntoro, Dwi
Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Vol. 47 No. 3 (2019): Jurnal Agronomi Indonesia
Publisher : Indonesia Society of Agronomy (PERAGI) and Department of Agronomy and Horticulture, Faculty of Agriculture, IPB University, Bogor, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.13 KB) | DOI: 10.24831/jai.v47i3.26980

Abstract

The study aimed to identify the types of plants suitable for cover crops on mature oil palm. The study was started by conducting microclimate measurements and vegetation analysis in a mature oil palm ecosystem with plant subjects consisting of 5 years and 10 years old plants. The measurements and analysis were carried out in August 2018 to select suitable plant samples. The research was continued by planting 6 selected plants under the shade of 0, 25, 50, and 75% using nested design to determine the responses of plant samples to various levels of shading from September 2018 to April 2019 at the Cikaawang IPB Experimental Field. The results of microclimate analysis in 5-year-old mature oil palm in Jonggol shows the light intensity of 1094.7 lux with a temperature of 28.5 oC and humidity of 68.76%, while a 10-year-old mature oil palm in Cikabayan had a light intensity of 997.8 lux with a temperature of 32.5 oC and humidity of 87.25%. The species of Asystasia gangentica, Axonopus compressus, Borreria alata, and Ottochloa nodosa were the dominant plant vegetation in two ecosystems. Asystasia gangentica was able to grow and optimally cover the area at all shading levels, while Axonopus compressus, Borreria alata, and Ottochloa nodosa can only grow and cover the area optimally at 0% and 25% and 50% shade, respectively. Keywords: micro climate, response of plant species, vegetation analysis
STUDI LITERATUR: PENGARUH PENGGUNAAN E-WALLET DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA GEN Z Cayadewi, Tiara; Suryana; Angga Pratama
JIMBIEN : JURNAL MAHASISWA MANAJEMEN, BISNIS, ENTREPRENEURSHIP Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/a26z8m28

Abstract

Perkembangan teknologi keuangan telah mendorong peningkatan penggunaan dompet digital (e-wallet) di kalangan generasi Z, khususnya mahasiswa. Fenomena ini tidak hanya mempengaruhi kebiasaan bertransaksi, tetapi berdampak pada perilaku keuangan individu. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-wallet dan literasi keuangan mahasiswa generasi Z melalui pendekatan tinjauan literatur. Data diperoleh dari analisis 100 jurnal Nasional dan Internasional yang diterbitkan antara tahun 2020-2025. Hasil menunjukkan bahwa penggunaan e-wallet memiliki dua sisi: memudahkan transaksi, namun berpotensi meningkatkan perilaku konsumtif jika tidak diimbangin dengan pengendalian diri yang baik. Sementara itu, literasi keuangan terbukti memainkan peran penting dalam membentuk perilaku keuangan yang lebih bijak, mengurangi pembelian implusif, serta meningkatkan kemampuan pengelolaan keuangan pribadi. Kombinasi penggunaan e-wallet yang bijak dan literasi keuangan yang memadai dapat mendorong perilaku keuangan yang lebih sehat di kalangan mahasiswa gen Z.
Kaizen Culture and PM Leadership: Mediating Roles of Morality and Spirituality on Horenso Performance in Indonesian Garment Industry Kuswara, Galuh; Suryana; Senen, Syamsul Hadi; Yuniarsih, Tjutju
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4507

Abstract

A Kaizen work culture that emphasizes continuous improvement and performance-oriented leadership is considered capable of creating a productive, collaborative, and highly moral work environment. This study aims to analyze the influence of a Kaizen work culture and performance-maintenance leadership on Horenso performance, with morality and spirituality as mediating variables in the garment manufacturing industry at a specific company. This research approach used a quantitative method by distributing questionnaires to 75 employees in the warehousing department. Data analysis was performed using structural equation modeling with partial least squares to test the direct and indirect relationships between variables. The results indicate that a Kaizen work culture has a positive and significant effect on Horenso performance, both directly and through morality and spirituality as mediating variables. Similarly, performance-maintenance leadership was shown to have a significant influence on improving Horenso performance by strengthening moral and spiritual values within the workplace. The model explained 68.8 percent of variance in morality and spirituality and 84.2 percent in Horenso performance, with partial mediation effects. Findings indicate moral-spiritual values strengthen Kaizen and performance-maintenance leadership effectiveness in enhancing communication, coordination, collaboration in garment manufacturing.
Co-Authors Agus Rahayu Agustin, Widia Angga Pratama Anggaresa, Fathanya Puja Anistasia Milandia, Anistasia Ansar, Nurul Awalia Asti Nur Aryanti Atikah Nurhayati Bagus Adi Nugroho Cayadewi, Tiara Devitra, Ilham Fayyadh Disman Donny Juliandri Prihadi Dwi Guntoro Eka Sriwahyuni Ekowati Elwadi, Amreza Fajriyani, F Fathurahman, Irwan Hamengkubuwono Handaka , Asep Agus Heny Hendrayati Ikram, Syafrizal JAYA, IRFAN Kuswara, Galuh La Ode Safuan Laode Muhammad Harjoni Kilowasid Leni Yuliyanti, Leni Listianingrum, Erna M A Chozin Marbelia, Lisendra Mashuni MUHAMMAD ALI Muhammad Syakir Muhammad Yasin Munawar, Asep Nini Mila Rahni Nurfadillah Palupi Permata Rahmi Prasetyo, Rahadian Adi Ramdan, Nurfatihah Hijrah Rifqi Dwi Mahendra Romadhan, Panji Sartika Sendi Gusnandar Arnan Setianingsih, Titin Eka Sita Anggraeni, Cicisita Sitohang, Osvaldo Zulbedia SUNARTO SYAMSU ALAM Syamsul Hadi Senen, Syamsul Hadi Tjutju Yuniarsih, Tjutju TRESJIA CORINA RAKIAN, TRESJIA CORINA Yayat Supriyatna