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All Journal Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Jurnal Informatika dan Teknik Elektro Terapan Jurnas Nasional Teknologi dan Sistem Informasi Haluan Sastra Budaya Surya Teknika: Jurnal Ilmiah Teknik Mesin JoEMS : Journal of Education and Management Studies Berdikari : Jurnal Pengabdian kepada Masyarakat Surya Teknika: Jurnal Ilmiah Teknik Mesin KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Mutiara: Multidiciplinary Scientifict Journal AI dan SPK : Jurnal Artificial Intelligent dan Sistem Penunjang Keputusan PANDAWA : Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi
Firmansyah, Aditya
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Analysis of generation Z transaction interest in sharia banks based on digitalization and cyber security Aisyah, Siti; Istianah, Dede; Firmansyah, Aditya; Halim, Muhammad Abdul; Cahyanti, Irni Sri
Keynesia : International Journal of Economy and Business Vol. 3 No. 1 (2024): Keynesia: International Journal of Economics and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v3i1.1254

Abstract

Digitalization is the change of analog to digital processes. The existence of digitalization provides great benefits for every industrial sector, including banking. Behind all these benefits there are risks that must also be faced, therefore cyber security is needed to overcome or defend data from cyber attacks (cyber crime). This study aims to determine the influence of digitalization and cyber security on the interest of generation z transactions in Islamic banks. The employed methodology is a quantitative research approach utilizing the SPSS program. The data for this study was collected by the distribution of online questionnaires using Google Forms to respondents, using purposive sampling approaches. The data gathered is considered primary data. The results of this study partially show that the digitalization variable does not affect the interest in generation z transactions in Islamic banks with a t-value of 1.761 > the table t of 1.978 and the cyber security variable affects the interest of generation z transactions with a t-value of 6,000 > t table of 1.978. simultaneously, digitalization and cyber security significantly affect the interest in Generation Z transactions in Sharia Banks with f calculation 49.43 > F table 3.07. Therefore, digitalization and cyber security strengthen the reason for generation Z in making transactions at Islamic banks in their daily lives.
Pendampingan Perhitungan Harga Pokok Produksi, Penentuan Harga Jual, serta Penyusunan Laporan Keuangan bagi Kelompok Wanita Tani Putri, Aprilia Milanda; Arini, Arini; Kurniawan, Nauri; Pawistri, Altia; Nugraha, Danuarta; Firmansyah, Aditya; Ningsih, Cindy Rahayu; Firmansyah, Tegar Dwi; Ferro Nika Ningsih N, Putri Dwi
MENARA RIAU Vol 19, No 2 (2025): Oktober 2025
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/menara.v19i2.38200

Abstract

A Farmer Group is a group of farmers/livestock breeders/planters formed on the basis of shared interests, shared environmental conditions (social, economic, resources) and familiarity to improve and develop members' businesses. The purpose of this community service activity is to provide an understanding of the importance of planning, financial management, bookkeeping, calculating COGS, and net profit in a farmer group business. The community service activity is carried out in the form of training. The method used is the Chair of the Association contacts Agricultural Extension Workers and Gapoktani Supervisors. Then, the Agricultural Extension Workers and Supervisors contact and send invitations to farmer group members to attend training provided by the Accounting Department Association Team, FEB, Lancang Kuning University. The technical implementation of community service activities is by providing extension materials followed by discussions and questions and answers as well as simulations of cases faced by members of the women farmer group. The results of the community service implementation show that members of the Women Farmer Group gain an understanding of the importance of calculating COGS and business profits for the sustainability of their businesses.
Executive Character and Financial Distress on Tax Avoidance with Manager’s Overconfidence as a Moderating Variable Firmansyah, Aditya; Pratiwi, Adhitya Putri
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7125

Abstract

Abstract Purpose - The purpose of this study was to determine the effect of executive character and financial distress on tax avoidance with manager overconfidence as a moderating variable. Design/methodology/approach - This study used a sample of BUMN Companies listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial statements and annual reports. The sampling technique used was purposive sampling, where from 38 BUMN companies, a sample of 10 companies was obtained for 5 years so that a total of 50 data samples were obtained. The analysis used is panel data regression analysis using fixed effect regression model data processed with the help of Eviews9 software. Findings - The results obtained show that simultaneously executive character and financial distress affect tax avoidance. The results obtained show partially that executive character affects tax avoidance, financial distress has no effect on tax avoidance. The results obtained also show that manager overconfidence is not able to moderate the effect of executive character and financial distress on tax avoidance.Research limitations/implications - The independent variables used in this research are only 2 factors, namely executive character and financial distress, as well as a moderating variable, namely manager overconfidence. This allows other factors that influence tax avoidance to be ignored. Keywords: Executive Character, Financial Distress, Tax Avoidance, and Manager Overconfidence
IMPLEMENTASI METODE ANALYTICAL HIERARCHY PROCESS (AHP) UNTUK PEMILIHAN KOTA PENGHASIL KOPI DI JAWA TIMUR Firmansyah, aditya
Jurnal Informatika dan Teknik Elektro Terapan Vol. 12 No. 3S1 (2024)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jitet.v12i3S1.5066

Abstract

Pertumbuhan pesat industri kopi menuntut peningkatan efisiensi dalam pemilihan daerah penghasil kopi untuk memenuhi permintaan konsumen yang terus meningkat. Penerapan metode Analytical Hierarchy Process (AHP) berbasis website menjadi krusial sebagai alat evaluasi dalam memilih kota penghasil kopi di Jawa Timur. AHP memungkinkan evaluasi yang sistematis dan objektif terhadap berbagai kriteria penting, seperti varietas kopi, jarak, biaya transportasi, tingkat kematangan, dan mutu biji kopi.Penelitian ini bertujuan memberikan solusi terhadap tantangan pemilihan kota penghasil kopi di Jawa Timur dengan menggunakan AHP. Metode ini tidak hanya meningkatkan efisiensi dan kemiskinan, tetapi juga kualitas produk kopi serta mendukung keputusan pengambilan yang lebih akurat dan terukur. Sepuluh kota yang dijelaskan adalah Malang, Bondowoso, Jember, Banyuwangi, Lumajang, Probolinggo, Blitar, Situbondo, Pasuruan, dan Pacitan.
Co-Authors Abdus Salam, Abdus Anggraini, Lulus Dwi Apip, Ahmad Arini Arini Arvian, Bobby James Bambang Yuniarto Budiyono Budiyono Diana Puspitasari El-Ihsani, Dzaky Zulfakor Fadillillah, Shabian Dylan Fauzul Itsnan, Ahmad Ferdiansyah, Dimas Galih Ferro Nika Ningsih N, Putri Dwi Firmansyah, Tegar Dwi Hadinata, Cristian Irni Sri Cahyanti Istianah, Dede Januzain, Abbastian Kurniawan, Nauri Kusumah, Cefi Wijaya Lia Aprilia Mawaddah, Nuril Vina Muchbichin, Muchbichin Muhammad Abdul Halim Mumtaz, Muhammad Reynaldi Ningsih, Cindy Rahayu Nugraha, Danuarta Pasaribu, Nurliana Pawistri, Altia Perani Rosyani Pernando, Frengki Pratiwi, Adhitya Putri Putri, Aprilia Milanda Ramadhan, Muhamad Lutfi Sa'diyah, Halimatus Siti Aisyah Siti Nur Aisyah Syahidin, Muhammad Farhan Tri Mullia, Randy Verra, Lie Yaya Sudarya Triana Yudi Suryadi