Article Per Year (5 Year)
p-Index From 2020 - 2025
6.129
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Accounting and Management Journal JASS (Journal of Accounting for Sustainable Society) Jurnal INOVTEKSeri Elektro Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Jurnal Ilmiah Raflesia Akuntansi International Archives of Medical Sciences and Public Health International Archives of Medical Sciences and Public Health Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Health Safety Environment Journal GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Agroteknologi Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Research of Accounting and Governance ENVIBILITY: Journal of Environmental and Sustainability Studies Jurnal Riset Multidisiplin : Agrisosco RESPON Jurnal Ilmiah Mahasiswa Ilmu Komunikasi Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat ISEI Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Cermin Dunia Kedokteran Health Safety Environment Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Agustiawan, Agustiawan
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
Pengaruh Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, dan Audit Keuangan Daerah terhadap Kualitas Laporan Keuangan Agustiawan, Agustiawan; Putri, Annie Mustika; Saputra, Yoni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.1926

Abstract

The purpose of this study is to examine the effect of human resources, the government's internal control system and regional financial audits towards the quality of financial statements. The population in this study was all employees in the Office of the Regional Financial and Asset Management Agency (BPKAD) Riau Province whilst the sample was 116 respondents. The sampling method in this research is census sampling. The data used were primary data, which was completely done by using survey methods with questionnaires and the processing method used was multiple linear regression. The result of this study conveys that the variables of human resources, internal government control systems and regional financial audits affect the quality of financial statements.
Pengaruh Budaya Organisasi, Proactive Fraud Audit, Whistleblowing, dan Pengendalian Internal terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS Agustiawan, Agustiawan; Ririn Melati; Siti Rodiah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2378

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, proactive fraud audit, whistleblowing dan pengendalian internal terhadap pencegahan kecurangan dalam pengelolaan dana BOS. Data yang digunakan dalam penelitian ini berupa data primer. Jenis penelitian ini adalah kuantitatif. Objek dari penelitian ini adalah sekolah yang ada di Kecamatan Tampan Pekanbaru. Metode pengumpulan sampel menggunakan metode sampling jenuh. Sampel yang diambil sebanyak 113 sekolah. Uji analisis data menggunakan metode regresi linier berganda yang pengolahannya dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa budaya organisasi, proactive fraud audit dan whistleblowing berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS. Sedangkan pengendalian internal tidak berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS
Factors Associated With Complaints of Disorders Hearing In Workers In The Machine Section of PT. Fertilizer Iskandar Muda Lhokseumawe In 2022 Fhitriana Pakpahan, Suzan; Nasution, Siti Khairunnisa; Hutagalung, Suzanne C.; Agustiawan, Agustiawan
International Archives of Medical Sciences and Public Health Vol. 5 No. 1 (2024)
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/iamsph.v5i1.851

Abstract

Introduction: Technological advances in the machinery sector, have succeeded in creating a variety of machine products that in operation often produce noise that must be faced by employees in doing work. Objective: The purpose of this study was to determine the factors associated with complaints of hearing loss in workers at PT. Pupuk Iskandar Muda Lhokseumawe. Method: This study used descriptive with a cross sectional approach. The study population was all workers as many as 200 workers with a sample of 133 workers taken using simple random sampling techniques. Data analysis using univariate, bivariate analysis with statistical logistic regression tests. Results: The variables worker age = 0.000, length of exposure = 0.000, working period = 0.000, noise intensity = 0.000, ear protection equipment = 0.000, which means worker age, length of exposure, noise intensity, ear protection equipment (APT). Conclusion: This study is that there is a relationship between worker age, length of exposure, length of service, noise intensity and ear protection equipment with complaints of hearing loss in machine part workers. It is expected that workers can comply with the regulations set by the factory and pay more attention to occupational safety and health.
Implementasi Metode ABC (Activity Based Costing) Untuk Menentukan Tarif Pengiriman Barang Pada J&T Express Pekanbaru Fionasari, Dwi; Hetri Suriyanti, Linda; Ramashar, Wira; Samsiah, Siti; Syaf Putra, rudi; Agustiawan, Agustiawan; Fathurrahmi Lawita, Nadia; Simme, Ervina
Jurnal Pengabdian UntukMu NegeRI Vol. 6 No. 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.4204

Abstract

Devotion discusses how to calculate the tariff for shipping goods using the ABC (Activity Based Costing) method on J&T Express Pekanbaru. When J&T Express implements the ABC method, the company will be able to find out the right and accurate shipping rates by using cost triggers from the company's operational activities. This research is a qualitative research with a comparative descriptive design, comparing the shipping rates that have been used by the company with the rates using the ABC method. The results of the research using ABC show that there is a lower tariff in the category in the destination city of Pekanbaru. Researchers suggest that companies use tariff calculations using the ABC method in order to avoid errors in determining shipping rates.
ANALISIS LAPORAN KEUANGAN UMKM TOSERBA SABRINA PERAWANG Fitria, Liza; Armel, R. Septian; Agustiawan, Agustiawan
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

UMKM memiliki peran yang sangat penting dalam perekonomian Indonesia, namun masih banyak yang mengalami kendala dalam penyusunan laporan keuangan sesuai standar akuntansi yang berlaku. Penelitian ini bertujuan untuk menganalisis implementasi laporan keuangan pada UMKM Toserba Sabrina di Perawang serta kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa Toserba Sabrina telah menerapkan sistem pencatatan keuangan dengan menggunakan perangkat lunak sederhana, namun belum sepenuhnya sesuai dengan standar SAK EMKM. Beberapa aspek yang masih perlu disempurnakan meliputi penyajian laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan. Kesimpulan dari penelitian ini adalah bahwa penerapan laporan keuangan berbasis SAK EMKM dapat membantu UMKM dalam meningkatkan transparansi keuangan, kemudahan akses permodalan, serta pengambilan keputusan yang lebih efektif untuk pengembangan usaha di masa mendatang.
Factors Associated With Complaints of Disorders Hearing In Workers In The Machine Section of PT. Fertilizer Iskandar Muda Lhokseumawe In 2022 Fhitriana Pakpahan, Suzan; Nasution, Siti Khairunnisa; Hutagalung, Suzanne C.; Agustiawan, Agustiawan
International Archives of Medical Sciences and Public Health Vol. 5 No. 1 (2024)
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/iamsph.v5i1.851

Abstract

Introduction: Technological advances in the machinery sector, have succeeded in creating a variety of machine products that in operation often produce noise that must be faced by employees in doing work. Objective: The purpose of this study was to determine the factors associated with complaints of hearing loss in workers at PT. Pupuk Iskandar Muda Lhokseumawe. Method: This study used descriptive with a cross sectional approach. The study population was all workers as many as 200 workers with a sample of 133 workers taken using simple random sampling techniques. Data analysis using univariate, bivariate analysis with statistical logistic regression tests. Results: The variables worker age = 0.000, length of exposure = 0.000, working period = 0.000, noise intensity = 0.000, ear protection equipment = 0.000, which means worker age, length of exposure, noise intensity, ear protection equipment (APT). Conclusion: This study is that there is a relationship between worker age, length of exposure, length of service, noise intensity and ear protection equipment with complaints of hearing loss in machine part workers. It is expected that workers can comply with the regulations set by the factory and pay more attention to occupational safety and health.
Pemberdayaan Ekonomi Desa Melalui E-Commerce: Sosialisasi dan Pelatihan untuk Optimalisasi peran BUMDes di Era Digital Agustiawan, Agustiawan; Samsiah, Siti; Suriyanti, Linda Hetri; Ramashar, Wira; Fionasari, Dwi; Putra, Rudi Syaf; Lawita, Nadia Fathurrahmi
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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

Abstract

Program Sosialisasi dan Pelatihan Sistem E-Commerce BUMDes ini bertujuan untuk meningkatkan daya saing produk desa melalui pemanfaatan teknologi digital. Dalam era globalisasi dan digitalisasi, BUMDes (Badan Usaha Milik Desa) harus mampu beradaptasi dengan perubahan yang cepat, khususnya dalam memasarkan produk desa ke pasar yang lebih luas. Program ini dirancang untuk memberikan pemahaman mendalam mengenai konsep e-commerce serta pelatihan praktis dalam mengoperasikan platform digital untuk pemasaran produk. Kegiatan ini melibatkan peserta dari berbagai desa yang memiliki potensi ekonomi berbasis produk lokal. Hasil dari sosialisasi dan pelatihan ini diharapkan mampu meningkatkan keterampilan teknis pengelola BUMDes dalam mengelola sistem e-commerce, sehingga produk desa dapat bersaing lebih baik di pasar regional maupun nasional. Selain itu, program ini juga diharapkan dapat mendorong pertumbuhan ekonomi desa secara berkelanjutan melalui optimalisasi teknologi dalam bisnis.
PKM JOIN PRODUCT COST DAN BY-PRODUCT COST PADA UMKM PERABOT ROTAN RAZAT DI KECAMATAN RUMBAI, KOTA PEKANBARU, RIAU Suriyanti, Linda Hetri; Fionasari, Dwi; Ramashar, Wira; Syaf Putra, Rudi; Agustiawan, Agustiawan; Samsiah, Siti; Lawita, Nadia Fathurrahmi; Sari, Imelia; Nadella, Suraya
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 4 No 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/abdimasekodiksosiora.v4i1.7530

Abstract

Persaingan produk yang semakin tinggi menjadikan usaha harus menyusun strategi yang paling efektif dalam menerapkan perhitungan harga pokok produksi dan juga mempromosikan produknya, seperti menciptakan sendiri brand yang kuat agar dapat bersaing dengan produk lainnya. Untuk menjaga stabilitas usaha anyaman agar tetap berjalan maka produsen harus menerapkan berbagai strategi produksi dan pemasaran. Dikarenakan UMKM Perabot Rotan Razat sebagai mitra masih memperhitungkan harga pokok produk bersama dan sampingan secara sederhana dan belum terperinci, serta laporan harga pokok produksi yang belum sesuai ketentuan, oleh karena itu penting untuk dilakukan kegiatan pengabdian ke mitra. Tujuan diadakannya kegiatan ini diharapkan nantinya dapat meningkatkan laba usaha karena perhitungan penentuan harga produksi lebih akurat. Increasing product competition means that businesses must develop the most effective strategies in calculating the cost of production and also promoting their products, such as creating their own strong brand so they can compete with other products. To maintain the stability of the woven business so that it continues to run, producers must implement various production and marketing strategies. Because Razat Rattan Furniture UMKM as a partner still calculates the cost of joint and side products in a simple and not yet detailed manner, as well as reports on the cost of production which do not comply with the provisions, therefore it is important to carry out service activities to partners. The aim of holding this activity is expected to increase business profits because production price calculations are more accurate.
PENANAMAN BIBIT SAYUR SEBAGAI UPAYA PENCEGAHAN STUNTING DI KAMPUNG GEGERANG, KECAMATAN JAGONG JEGET, KABUPATEN ACEH TENGAH Pratama, Muhammad Aji; Aulia, M.Reza; Nurkahiran, Nurkahiran; Agustiawan, Agustiawan; Afriana, Nurhayati; Jaya, Jaya; Saragih, Tiana
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Januari 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/qzcdpa55

Abstract

Kampung Gegarang merupakan salah atu kampung di Kecamatan Jagong  Jeget, Kabupaten Aceh Tengah. Data stunting yang kami dapatkan menggunakan metode observasi lapangan, wawancara, sosialisasi.Upaya kami dalam menanggapi masalah stunting di Kampung Gegarang dengan cara melakukan penanaman bibit sayuran sebagai upaya pencegahan stunting di Kampung Gegarang
PENGAWASAN PENDIRIAN BANGUNAN MELALUI SISTEM PELAYANAN TERPADU SATU PINTU DI KABUPATEN BULUKUMBA PERSPEKTIF HUKUM ISLAM Agustiawan, Agustiawan; Halimang, St.; Hisbullah, Hisbullah
Siyasatuna: Jurnal Ilmiah Mahasiswa Siyasah Syar'iyyah Vol 4 No 1 (2023): SIYASATUNA
Publisher : Prodi Hukum Tata Negara (Siyasah Syariyyah) Fakultas Syariah dan Hukum UIN Alauddin Makassar

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

Abstract

This study aims to determine the effectiveness of supervising the construction of buildings with a one-stop integrated service system in Bulukumba Regency. This type of research is empirical legal research with a juridical and normative Shari'a approach. The results of the study show that the building construction supervision concept is applied by DPMPTSP Bulukumba with a system of building administration supervision, technical supervision, and imposing sanctions on development violations. In reality, supervision of building construction in Bulukumba Regency is still not running effectively due to the lack of Human Resources and public awareness. In the view of Islamic law, supervision of building construction in Bulukumba Regency does not contradict Islamic law, DPMPTSP has carried out its obligations as a supervisory institution based on applicable legal rules.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afriana, Nurhayati Amrullah Amrullah Angga Prayoga Apriyanti, Panca Arman Arman Asriani Asriani, Asriani Aulia, M.Reza Azani, Nazwira Budiman, Cecep Dewi, Titis Puspita Elsyahpitri, Sonia Febri, Yolanda Aryan Fhitriana Pakpahan, Suzan Fionasari, Dwi Fomandes, Zyqro Milid Halimang, St. Hardiyanti, Dwi Hartina, Siti Hikmatul Amri Hisbullah Hisbullah Hutagalung, Lenny A. F. Hutagalung, Suzanne C. Icha Nurfadhilla ilham, annisa puteeri Ilvira, Muhammad Natsir Irayana, Ulya Jaya Jaya Julianti, Windi Lawita, Nadia Fathurrahmi Lianda, Jefri Lina, Wella Rosa Liza Fitria, Liza Mastari, Ekawaty Suryani Misuri, Misuri Muhammad Fajri Multazam, Andi Nadella, Suraya Naiya Aulia Putri Nasution, Siti Khairunnisa Nur Fitriana Nur Fitriana Nurkahiran, Nurkahiran Pakpahan, Sartika Pratama, Muhammad Aji Putra, Rudi Syaf Putri, Annie Mustika R.Septian Armel Rahmi, Fitri Indria Ramashar, Wira Ririn Melati Romli, Sunaryo Safitri, Ersha Wiriani Santosa, Fajar Julian Saputra, Yoni Saputri, Sri Wulan Saragih, Tiana Sari, Dian Puji Puspita Sari, Imelia Sari, Sonia Novita Simanjuntak, Helkia Yohana Simme, Ervina siti rodiah Siti Samsiah, Siti Sofian, Sofian Solihin, M Sura', Widia Riski Suriyanti, Linda Hetri Susandi, Eko Syaf Putra, Rudi Syafitri, Andini Syahidah, Syahidah Syarif Husin Tabari, Muhammad Fadhlan La Tarmizi Tarmizi Tengku Resti Erika Yusman Ultsani, Mila Usman, Hikmawati Wayra, Hariko Wiraandika, Gatra Yustin Giftiani Yusuf, Eka Yustian Zelfia