Article Per Year (5 Year)
p-Index From 2021 - 2026
15.267
P-Index
This Author published in this journals
All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Penelitian Pendidikan IPA (JPPIPA) 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 Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Akuntansi dan Keuangan 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 Jurnal Pengabdian Bersama Masyarakat Indonesia 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

Published : 133 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 133 Documents
Search

 3   4   5   6   7 
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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
EVALUATING THE IMPACT OF CROSS-CULTURAL MARKETING STRATEGIES ON GLOBAL BRAND POSITIONING Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 2 No. 1 (2025): KRIEZ ACADEMY : Journal of development and community service
Publisher : Yayasan Kreatif Indonesia Emas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background:In an increasingly globalized market, cross-cultural marketing strategies have become a critical tool for brands seeking to establish a strong global presence. These strategies enable companies to engage with diverse consumer bases, adapting their marketing efforts to align with local cultural values and preferences. However, the implementation of cross-cultural marketing presents various challenges, including cultural misinterpretation, the high costs of localization, and the balance between local adaptation and global brand consistency. Aims:This research aims to evaluate the impact of cross-cultural marketing strategies on global brand positioning. Specifically, it seeks to identify the challenges brands face in implementing these strategies, assess the benefits they provide, and explore how companies can successfully navigate cultural differences to enhance their global market presence. Research Method:The study employs a qualitative research approach, utilizing in-depth interviews with marketing professionals from global brands and conducting surveys with consumers across different cultural contexts. The data collected is analyzed to identify common themes, challenges, and strategies employed by brands in their cross-cultural marketing efforts. Results and Conclusion:The findings reveal that while cross-cultural marketing strategies offer significant benefits, such as stronger consumer relationships and enhanced brand loyalty, they also present considerable challenges. Cultural misinterpretation, high localization costs, and the complexity of balancing local adaptation with global brand consistency were identified as key obstacles. Despite these challenges, brands that successfully navigate these issues can achieve sustained growth and a strong global brand position. The research concludes that a deep understanding of cultural nuances, investment in localized strategies, and a balance between local and global brand values are essential for success. Contribution:This research contributes to the understanding of how cross-cultural marketing strategies affect global brand positioning. It provides valuable insights into the challenges brands face and offers practical recommendations for overcoming these obstacles. The findings can serve as a guide for companies looking to expand their reach in international markets while maintaining brand integrity.
THE EFFECT OF AUDIT FEE AND OWNERSHIP STRUCTURE ON AUDIT QUALITY: EVIDENCE FROM TECHNOLOGY FIRMS, 2021–2023 Nugraha, Ramlan Indra; Fitriana, Fitriana; Aripin, Zaenal
Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Vol 5, No 2 (2025): SEPTEMBER
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/arps.v5i2.5782

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya audit berkualitas tinggi dalam meningkatkan kredibilitas laporan keuangan, khususnya di sektor teknologi yang memiliki pertumbuhan cepat dan risiko akuntansi tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh biaya audit dan struktur kepemilikan terhadap kualitas audit pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Kualitas audit diukur dengan nilai 1 untuk penggunaan auditor Big 4 dan 0 untuk penggunaan auditor non Big 4. Metode analisis menggunakan regresi logistik panel dengan pendekatan random effects model yang dipilih berdasarkan hasil uji Likelihood Ratio (LR test). Hasil penelitian menunjukkan bahwa biaya audit berpengaruh terhadap kualitas audit, sedangkan struktur kepemilikan tidak menunjukkan pengaruh yang signifikan. Secara simultan biaya audit dan struktur kepemilikan berpengaruh signifikan dalam menjelaskan variasi kualitas audit. Temuan ini mendukung teori agensi yaitu biaya audit yang lebih tinggi mencerminkan upaya manajemen untuk mereduksi konflik kepentingan melalui pemilihan auditor bereputasi. Penelitian ini memberikan implikasi penting bagi manajemen dan pemangku kepentingan dalam menilai faktor-faktor yang mempengaruhi kualitas audit eksternal This study is motivated by the importance of high-quality audits in enhancing the credibility of financial statements, particularly in the technology sector, which is characterized by rapid growth and high accounting risks. The research aims to examine the effect of audit fees and ownership structure on audit quality in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Audit quality is measured as 1 for engagement with Big 4 auditors and 0 for non-Big 4 auditors. The analysis method uses panel logistic regression with a random effects model, selected based on the results of the Likelihood Ratio (LR) test. The findings indicate that audit fees significantly affect audit quality, while ownership structure does not show a significant influence. Simultaneously, both audit fee and ownership structure are statistically significant in explaining variations in audit quality. These results support agency theory, in which higher audit fees reflect management's efforts to reduce agency conflicts by selecting reputable auditors. This study provides important implications for management and stakeholders in assessing the factors influencing external audit quality.
Pengaruh Audit Relationship dan Rotasi Audit terhadap Kualitas Audit Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Gulo, Nurdelima; Agusiady, R. Ricky; Aripin, Zaenal
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya kualitas audit menjadi sorotan karena terlibatnya akuntan publik didalamnya khususnya pada sektor perbankan dimana perusahaan sektor perbankan diwajibkan untuk menyampaikan laporan keuangan dan mengungkapkan informasi yang relevan secara berkala serta kesehatan dan stabilitas sektor perbankan memiliki dampak yang luas terhadap sektor-sektor lain dan kepercayaan masyarakat. Penelitian ini bertujuan untuk menguji pengaruh audit relationship dan rotasi audit terhadap kualitas audit pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Penelitian ini menggunakan purposive sampling. Kualitas audit diukur dengan total accrual, audit relationship diukur dengan kumulatif jumlah tahun perusahaan audit melakasanakan audit dan rotasi audit diukur dengan nilai 0 jika tidak terjadi pergantian KAP dan 1 jika terjadi pergantian KAP. Metode analisis data menggunakan uji statistik deskriptif, uji multikolineritas, uji heteroskedastitas dan uji regresi data panel dengan dengan pendekatan Fixed Effect Model (FEM) yang dipilih berdasarkan hasil uji Chow dan uji Hausman. Hasil penelitian menunjukkan secara parsial audit relationship tidak berpengaruh terhadap kualitas audit dan rotasi audit juga tidak berpengaruh terhadap kualitas audit. Sedangkan secara simultan, audit relationship dan rotasi audit berpengaruh berpengaruh terhadap kualitas audit. Temuan ini mengimplikasikan pentingnya kualitas audit yang dihasilkan oleh auditor. Auditor diharapkan menghasilkan kualitas audit yang akurat yang berguna bagi perusahaan, investor dan pemangku kepentingan yang membutuhkannya.
Co-Authors A Deni Iskandarsyah Achmad Noerkhaerin Putra Adang Haryaman Adang Haryaman Adi Suroso Agusiady, R. Ricky Alfian, Achmad Arif Budi Raharja Aristanto, Eko Asep Gunawan Aspan Priana Bambang Susanto Debie K. R. Kalalo Dendi Nugraha Diah Fatma Sjoraida Dianvayani, Giska Didin Saepudin Didin Saepudin Didin Saepudin Dwika Ayu Amrita, Nyoman Endang Fatmawati Endang Ruchiyat Endang Ruchiyat Ermeila, Sri Etty Sofia Mariati Asnar Faisal Matriadi Faisal, Ijang Fakhry Amin Farida Yulianty Farida Yuliaty Finny Redjeki Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana Fitrianti, Nida Garnida Fransiska Carmelia Subeno Gjosphink Putra Umar Sakka Gulo, Nurdelima Harto Necsen Linelejan Herry Achmad Buchory Idris Idris Ijang Faisal Indri Damayanti Indri Damayanti Jaja Suteja Kosasih Kosasih Lili Adi Wibowo M. Rizqi Padma Negara M. Rizqi Padma Negara M. Syafarudin Mahaputra Marasabessy, Maharani Regita Mariati Asnar, Etty Sofia Matriadi, Faisal Maya Ariyanti Muhamad Abi Dunya Muhammad Syahrul Hidayat Mulyani , Sri Rochani Nazhira Nindya Padma Hanuun Ngurah Made Novianha Pynatih Nia Riana Nida Garnida Fitrianti Nugraha, Ramlan Indra Nugroho, Taufan Nurhaeni Sikki Nyoman Dwika Ayu Amrita Nyoman Dwika Ayu Amrita Nyoman Dwika Ayu Amrita Palittin, Normayanti Prihat Assih Purnamasari, Diana Raden Roro Fatmasari Raden Roro Fatmasari Raharja, Arif Budi Rama Tresnadi Redjeki, Finny Riana, Nia Ricky Agusiady Rukhiyat Syahidin Ryan Aldiansyah Akbar Salsabila, Unik Hanifah Sikki, Nurhaeni Sitanggang, Erikson Sri Rochani Mulyani Sugeng Haryanto Sukmana, Angga Sunardi Sunardi Sunarjo Sunarjo Susanti Syahidin, Rukhiyat Syarif Hidayatullah Taufik Zulfikar Tekat Sukomardojo Uce Karna Suganda Ucu Supriatna Valerianus Bria Vilma Dewi Anggraeni Vip Paramarta Vip Paramarta Vip Paramarta Vonny Novera Wasinininingsih Wasinininingsih Wawan Ichwanudin Wawan Ichwanudin Widjajanti Utoyo