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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Penelitian Pendidikan IPA (JPPIPA) AFRE Accounting Financial Review JURNAL PENDIDIKAN TAMBUSAI Jurnal Riset Bisnis dan Manajemen Jurnal Ners Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Kriez Academy KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society Jesocin : Journal of Jabar Economic Society Networking Forum Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society Jurnal Audit, Pajak, Akuntansi Publik IPSSJ
Zaenal Aripin
Univeristas Sangga Buana Bandung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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articel ASSESSING THE ROLE OF COST ACCOUNTING IN IMPROVING OPERATIONAL EFFICIENCY IN MANUFACTURING FIRMS Agusiady, Ricky; Riana, Nia; Aripin, Zaenal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background:Cost accounting plays a pivotal role in the manufacturing industry by helping firms control costs, enhance profitability, and improve operational efficiency. With the increasing pressure on manufacturing firms to remain competitive, efficient, and cost-effective, the strategic use of cost accounting is essential for decision-making and performance management. Aims:This study aims to evaluate the impact of cost accounting practices on the operational efficiency of manufacturing firms. Specifically, it seeks to identify how cost accounting techniques contribute to better cost control, process optimization, and resource allocation, thereby improving overall operational performance. Research Method:A mixed-method approach is employed in this study, combining qualitative and quantitative research methods. Data is gathered from manufacturing firms through surveys, interviews, and case studies to assess the role of cost accounting in improving operational efficiency. Statistical analysis is used to examine the relationship between cost accounting practices and operational outcomes. Results and Conclusion:The findings indicate that cost accounting significantly contributes to operational efficiency by enabling firms to identify inefficiencies, optimize resource usage, and make informed decisions. Firms that implement cost accounting techniques such as activity-based costing (ABC), standard costing, and variance analysis show improved cost management and enhanced productivity. Contribution:This study provides valuable insights into the practical application of cost accounting in the manufacturing sector, offering recommendations for firms to optimize their cost accounting systems for better operational efficiency.  
EXAMINING THE RELATIONSHIP BETWEEN CUSTOMER ENGAGEMENT AND BRAND ADVOCACY IN DIGITAL PLATFORMS Supriatna, Ucu; Riana, Nia; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Background:With the increasing prominence of digital platforms in modern marketing, customer engagement has become a key driver of brand success. The role of customer engagement in fostering brand advocacy, particularly through the use of digital platforms, has garnered significant attention. One of the most influential factors in this process is user-generated content (UGC), which has been shown to impact brand perceptions and customer behavior. Aims:This study aims to explore the relationship between customer engagement behaviors on digital platforms and brand advocacy, with a particular focus on the role of emotional connection and user-generated content. The research seeks to identify the key factors that influence customer engagement and how these behaviors contribute to brand advocacy, thereby providing insights into effective digital marketing strategies. Research Method:A mixed-methods approach was employed, combining both qualitative and quantitative research methods. Data was collected through surveys and interviews with digital platform users, analyzing their engagement behaviors, emotional connections with brands, and the impact of user-generated content on brand advocacy. The data was then analyzed using statistical methods to identify patterns and correlations. Results and Conclusion:The study found that active customer engagement behaviors, such as commenting and sharing content, were strongly correlated with higher levels of emotional connection to the brand, which in turn increased the likelihood of brand advocacy. User-generated content, particularly positive reviews and social media posts, served as a powerful form of social proof, influencing other customers to trust and engage with the brand. Brands that leveraged personalized content, community-building tools, and influencer collaborations saw higher levels of customer engagement and advocacy. Contribution:This research contributes to the growing body of knowledge on customer engagement and brand advocacy by providing a comprehensive analysis of the factors that drive advocacy behaviors on digital platforms. It highlights the importance of emotional connection, UGC, and platform features in shaping customer perceptions and loyalty. The findings offer valuable insights for brands seeking to enhance their digital marketing strategies and foster long-term customer loyalty.  
Fringe Benefits Provision, Payroll Policy, and Its Influence on Tax Planning at RSU Bungsu Bandung Sitanggang, Erikson; Aripin, Zaenal
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4128

Abstract

Bungsu General Hospital in Bandung City has implemented several tax planning strategies. These strategies include optimizing tax benefits by providing fringe benefits to employees, such as health benefits and health insurance. In addition, the hospital also uses an efficient payroll policy by considering the difference in payroll between Indefinite Term Employment Agreements (PKWTT) and Certain Term Employment Agreements (PKWT). This is expected to help reduce the tax burden and optimize the available tax benefits. The presentation of this analysis uses a descriptive verification method. The purpose of this study is specifically to find out the relationship between fringe benefits, payroll policies and tax planning. This study used a total sampling technique that resulted in 120 respondents. Primary data were obtained through questionnaires. Data analysis used multiple linear regression and hypothesis testing. The results showed that the provision of Fringe benefits and payroll policies of Indefinite-Term Employment Agreements (PKWTT) and Certain-Term Employment Agreements (PKWT) had an influence on tax planning at Bungsu General Hospital, Bandung City, both partially and simultaneously.
EXAMINING THE RELATIONSHIP BETWEEN CUSTOMER ENGAGEMENT AND BRAND ADVOCACY IN DIGITAL PLATFORMS Supriatna, Ucu; Riana, Nia; Aripin, Zaenal
Journal of Jabar Economic Society Networking Forum Vol. 2 No. 4 (2025): Jesocin : April
Publisher : Organisasi Kreatif Indonesia Emas

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Abstract

Background:With the increasing prominence of digital platforms in modern marketing, customer engagement has become a key driver of brand success. The role of customer engagement in fostering brand advocacy, particularly through the use of digital platforms, has garnered significant attention. One of the most influential factors in this process is user-generated content (UGC), which has been shown to impact brand perceptions and customer behavior. Aims:This study aims to explore the relationship between customer engagement behaviors on digital platforms and brand advocacy, with a particular focus on the role of emotional connection and user-generated content. The research seeks to identify the key factors that influence customer engagement and how these behaviors contribute to brand advocacy, thereby providing insights into effective digital marketing strategies. Research Method:A mixed-methods approach was employed, combining both qualitative and quantitative research methods. Data was collected through surveys and interviews with digital platform users, analyzing their engagement behaviors, emotional connections with brands, and the impact of user-generated content on brand advocacy. The data was then analyzed using statistical methods to identify patterns and correlations. Results and Conclusion:The study found that active customer engagement behaviors, such as commenting and sharing content, were strongly correlated with higher levels of emotional connection to the brand, which in turn increased the likelihood of brand advocacy. User-generated content, particularly positive reviews and social media posts, served as a powerful form of social proof, influencing other customers to trust and engage with the brand. Brands that leveraged personalized content, community-building tools, and influencer collaborations saw higher levels of customer engagement and advocacy. Contribution:This research contributes to the growing body of knowledge on customer engagement and brand advocacy by providing a comprehensive analysis of the factors that drive advocacy behaviors on digital platforms. It highlights the importance of emotional connection, UGC, and platform features in shaping customer perceptions and loyalty. The findings offer valuable insights for brands seeking to enhance their digital marketing strategies and foster long-term customer loyalty.  
INTEGRATING ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCE DATA WAREHOUSING: ENHANCING DECISION-MAKING AND ORGANIZATIONAL AGILITY Nia Riana; Zaenal Aripin
Integrative Perspectives of Social and Science Journal Vol. 2 No. 03 Juni (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Integrasi kecerdasan buatan dalam sistem data warehousing SDM memberikan kontribusi signifikan dalam meningkatkan kualitas pengambilan keputusan dan kelincahan organisasi. Dengan dukungan AI, organisasi dapat mengelola data SDM secara lebih strategis, prediktif, dan responsif terhadap perubahan. Tujuan dalam penelitian ini adalah untuk mengetahui peran integrasi kecerdasan buatan (AI) dalam meningkatkan efektivitas pengambilan keputusan melalui data warehousing di bidang sumber daya manusia dan untuk mengetahui tantangan dan hambatan yang dihadapi dalam mengimplementasikan teknologi AI pada sistem data warehousing sumber daya manusia dalam konteks organisasi. Penelitian ini menggunakan metode studi literatur. Hasil dalam penelitian ini adalah AI berperan dalam membangun budaya kerja berbasis data dan pembelajaran berkelanjutan, yang menjadi fondasi penting dalam menciptakan organisasi yang tangguh dan inovatif. Namun demikian, keberhasilan integrasi AI dalam konteks ini membutuhkan kesiapan infrastruktur teknologi, kompetensi sumber daya manusia, serta komitmen manajerial untuk menyelaraskan penggunaan teknologi dengan visi strategis organisasi.
Digital Banking Transformation and Community Financial Inclusion: A Literature Review of Fintech’s Role in Empowering Emerging Economies Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 8 (2024): Kriez Academy - July
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

This literature review meticulously explores the intricate intersection between the digital transformation of banking and the advancement of community financial inclusion in emerging economies. It systematically analyzes how a diverse range of fintech innovations, such as mobile wallets, digital lending platforms, and branchless banking models, are being leveraged to promote more inclusive financial ecosystems. The review identifies and synthesizes the opportunities and key challenges, as well as the critical success factors that govern the efficacy of digital banking initiatives within marginalized communities. Furthermore, the study delves into the socio-cultural, economic, and policy environments that critically shape the adoption and long-term impact of digital financial inclusion efforts. By drawing upon a wide range of academic research and institutional reports, this paper offers a comprehensive and integrated perspective on how technology can be harnessed responsibly to empower emerging economies and foster more equitable access to financial services.
Expanding Financial Services to Rural Indonesia: A Digital Inclusion Approach Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 9 (2024): Kriez Academy - August
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

This paper explores the critical challenge of expanding financial services in rural Indonesia through a robust digital inclusion framework. Despite the nation's rapid urbanization and digital transformation, a significant portion of its rural and remote population remains unbanked or underbanked. This study identifies key barriers, including fragmented infrastructure, low digital and financial literacy, and a lack of institutional presence. Drawing on a mixed-method approach, which combines qualitative field interviews with quantitative secondary data analysis, this paper analyzes how financial technology (fintech), digital identity systems, and community-based agent networks can serve as catalysts for change. The research synthesizes findings from detailed case studies of successful fintech models and government initiatives to provide a strategic framework. This framework offers specific, actionable recommendations for policymakers and industry stakeholders aimed at improving outreach, building trust, and ensuring the long-term sustainability of financial inclusion in underserved areas. The ultimate goal is to empower rural communities, formalize the local economy, and contribute to more resilient and equitable national development.
Harnessing IoT for Industrial Efficiency: Innovations in Automation and Process Optimization Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 12 (2024): Kriez Academy - November
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

The Internet of Things (IoT) has become a transformative force in industrial automation, offering significant enhancements in efficiency, cost-effectiveness, and real-time decision-making. This study provides a comprehensive examination of IoT’s application in industrial settings, with a focus on its impact on predictive maintenance, real-time monitoring, supply chain management, quality assurance, and energy optimization. Using a mixed-method approach, the research integrates qualitative insights from case studies and interviews with quantitative data from industry surveys in Indonesia. The results reveal substantial improvements in operational performance, cost reduction, and workplace safety across various sectors. However, significant implementation challenges persist, including cybersecurity vulnerabilities, high initial investments, and interoperability issues. The findings underscore the critical need for strategic planning, standardization, and robust cybersecurity frameworks to fully leverage IoT’s potential in industrial environments.
Evaluasi Penerapan Manajemen Puskesmas Penajam Berdasarkan Peraturan Menteri Kesehatan Nomor 44 Tahun 2016 Pada 2024 Palittin, Normayanti; Aripin, Zaenal; Nugroho, Taufan; Yuliaty, Farida; Syahidin, Rukhiyat
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2098

Abstract

Puskesmas berfungsi sebagai lini depan dalam menyediakan layanan kesehatan primer dengan fokus pada pencegahan, promosi, pengobatan, dan pemulihan di wilayah kerjanya. Sebagai lembaga, Puskesmas harus memiliki manajemen yang efisien dan optimal untuk mencapai tujuan organisasi. Untuk itu, Kementerian Kesehatan mengeluarkan Peraturan Menteri Kesehatan Nomor 44 Tahun 2016 sebagai panduan dalam pengelolaan Puskesmas. Penelitian ini bertujuan untuk mengevaluasi implementasi pengelolaan Puskesmas Penajam berdasarkan ketentuan dalam Permenkes tersebut. Metode yang digunakan adalah pendekatan kualitatif dengan teknik wawancara, observasi, dan studi dokumen. Evaluasi dilakukan pada aspek perencanaan, penggerakan dan pelaksanaan, pengawasan, pengendalian, penilaian kinerja, serta dukungan Dinas Kesehatan. Hasil penelitian menunjukkan bahwa proses perencanaan Puskesmas Penajam tidak sepenuhnya sesuai dengan ketentuan Permenkes, sementara penggerakan, pelaksanaan, pengawasan, dan dukungan dinas Kesehatan telah sesuai. Penelitian ini diharapkan dapat menjadi bahan evaluasi untuk meningkatkan kualitas manajemen Puskesmas Penajam dan mendukung pencapaian pelayanan kesehatan yang lebih baik di tahun mendatang.
INVESTIGATING THE ROLE OF SUSTAINABLE ENGINEERING PRACTICES IN GREEN BUILDING DESIGN AND CONSTRUCTION Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 13 (2024): Kriez Academy - December
Publisher : Yayasan Kreatif Indonesia Emas

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Abstract

Background:The construction industry is one of the most significant contributors to environmental degradation, with energy consumption, waste generation, and resource depletion being major concerns. In response to these challenges, sustainable engineering practices have emerged as essential for the development of green buildings. These buildings are designed to minimize environmental impact while promoting efficiency, health, and well-being for their occupants. Sustainable building practices include energy-efficient designs, renewable material usage, water conservation methods, and eco-friendly construction techniques. Aims:This paper aims to investigate the role of sustainable engineering practices in the design and construction of green buildings. It seeks to identify the critical aspects of sustainability in green building construction, assess the impact of these practices on energy use and environmental conservation, and analyze the integration of such practices into construction projects. Research Method:This research employs a mixed-methods approach, including a review of current literature on green building standards, case studies of successful green buildings, and expert interviews from professionals in the field. Data collection also involves analysis of sustainability metrics, such as energy efficiency, waste reduction, and material sourcing. Results and Conclusion:The findings indicate that sustainable engineering practices play a crucial role in reducing the environmental impact of buildings. Integrating renewable energy sources, utilizing low-impact construction materials, and optimizing resource management throughout the building's lifecycle contribute to significant environmental benefits. The conclusion highlights that the application of these practices not only promotes sustainability but also enhances the overall efficiency and economic viability of buildings. Contribution:This study contributes valuable insights into how sustainable engineering practices can be effectively integrated into green building design and construction. It offers actionable recommendations for industry stakeholders looking to adopt environmentally conscious construction methods.
Co-Authors Achmad Noerkhaerin Putra Adang Haryaman Adi Suroso Agusiady, R. Ricky Alfian, Achmad Anggraeni, Vilma Dewi Aristanto, Eko Asep Gunawan Astrid Altaira Chandra Ayu Amrita , Nyoman Dwika Ayu Amrita, Nyoman Dwika Bambang Susanto Budi Raharja , Arif Budi Raharja, Arif Debie K. R. Kalalo Dendi Nugraha Dianvayani, Giska Didin Saepudin Dunya, Muhamad Abi Dwika Ayu Amrita, Nyoman Endang Fatmawati Endang Ruchiyat Enung Susilawati Erdi Maulana Ermeila, Sri Erwan Komara Etty Sofia Mariati Asnar Faisal, Ijang Fakhry Amin Farida Yulianty Farida Yuliaty Fatmasari, Raden Roro Fitriana Fitriana Fitriana Fitriana Fitriana Fitrianti, Nida Garnida Fransiska Carmelia Subeno Gjosphink Putra Umar Sakka Gulo, Nurdelima Haddan Dongoran Harto Necsen Linelejan Herry Achmad Buchory Ijang Faisal Indri Damayanti Indri Damayanti Jaja Suteja Kosasih Kosasih KOSASIH KOSASIH, KOSASIH Lili Adi Wibowo M. Syafarudin Mahaputra Mahaputra, M. Syafarudin Marasabessy, Maharani Regita Mariati Asnar, Etty Sofia Matriadi, Faisal Maya Ariyanti Muhammad Syahrul Hidayat Mulyani , Sri Rochani mulyani, sri rochani Nia Riana Nida Garnida Fitrianti Novianha Pynatih, Ngurah Made Nugraha, Ramlan Indra Nugroho, Taufan Padma Hanuun, Nazhira Nindya Padma Negara, M. Rizqi Palittin, Normayanti Prihat Assih Raden Roro Fatmasari Redjeki, Finny Riana, Nia Ricky Agusiady Rukhiyat Syahidin Rulia, Rulia Ryan Aldiansyah Akbar Saepudin, Didin Salsabila, Unik Hanifah Sikki, Nurhaeni Sitanggang, Erikson Sjoraida , Diah Fatma Sri Ermeila Sri Rochani Mulyani Suganda, Uce Karna Sugeng Haryanto Sunardi Sunardi Sunarjo Sunarjo Supriatna, Ucu SUSANTI Syahidin, Rukhiyat Syarif Hidayatullah Taufik Zulfikar Tekat Sukomardojo Tresnadi, Rama Ucu Supriatna Vip Paramarta Vip Paramarta Vip Paramarta Wawan Ichwanudin Wawan Ichwanudin Widjajanti Utoyo Y. Ony Djogo Yolistina, Anggun Yulianty, Farida