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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Pelayanan dan Pemberdayaan Masyarakat Eduvest - Journal of Universal Studies Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Kurniawan, Pandu
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Education Health Professions Neuroscience Social Sciences

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PEMANFAATAN MEDIA PEMBELAJARAN ELEKTRONIK DALAM PEMBELAJARAN DI SDN 11 UMIN PADA PROGRAM KAMPUS MENGAJAR ANGKATAN 8 Cahayani, Sartika; Fadhila, Rahmi; Kurniawan, Pandu; Seran, Eliana Yunitha; Mardawani, Mardawani
JPPM: Jurnal Pelayanan dan Pemberdayaan Masyarakat Vol 3, No 2 (2024): Edisi Nopember
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jppm.v3i2.4424

Abstract

Program Kampus Mengajar merupakan salah satu bentuk pelaksanaan Merdeka Belajar, Kampus Merdeka (MBKM) yang berupa asistensi mengajar untuk memberdayakan mahasiswa dalam membantu proses pembelajaran di Sekolah Dasar di berbagai Desa/Kota, salah satunya adalah SDN 11 Umin yang bertempat di Dedai, Kabupaten Sintang, Kalimantan Barat. Pada program ini, mahasiswa yang terlibat memiliki tanggung jawab dalam membantu  guru dalam teknologi pendidikan dalam proses pengajaran, memfasilitasi adaptasi teknologi termasuk pemanfaatan media pembelajaran elektronik, serta mendukung mendukung kegiatan operasional sekolah. Tujuan penelitian ini adalah untuk mengetahui bagaimana peran mahasiswa daalam meningkatan media pembelajaran elektronik di SDN 11 Umin. Metode yang digunakan adalah pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa penggunaan media pembelajaran elektronik dapat meningkatkan keterlibatan mahasiswa, memfasilitasi pemahaman materi, dan menciptakan suasana belajar yang interaktif. Program ini juga memberikan pengalaman berharga bagi mahasiswa Kampus Mengajar Angkatan 8 dalam mengembangkan keterampilan mengajar dan beradaptasi dengan teknologi.Kata Kunci : Kampus Merdeka, Kampus Mengajar, Pemanfaatan Media PembelajaranElekronik.
Financial Fraud Study on Weaknesses in Standard Operational Procedures for Procurement of Goods and Services (Case Study of PT SDI) Kurniawan, Pandu; Angraeni, Lela
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.1686

Abstract

Implementation of Agreed-upon Procedures (AUP) carried out by KAP Adi and Deki in detecting fraud in the PT SDI goods and services procurement process, there were several shortcomings and obstacles that occurred, including the implementation time exceeding the target so that the implementation process was not optimal. The aim of this research is to evaluate the results of the implementation of Agreed-upon Procedures by KAP Adi and Deki, to prepare recommendations for Standard Operating Procedures (SOP) for implementing procedures. Without clear SOPs, consistency, compliance and efficiency in audit implementation can be disrupted. Therefore, the existence of this SOP recommendation can help the implementation of the Agreed-upon Procedure carried out by KAP Adi and Deki so that it can run effectively and in accordance with applicable standards, namely Related Service Standards (SJT) 4400, namely International Standard on Related Services (ISRS) 4400.
Analisis kinerja PT Bank Syariah Indonesia Tbk melalui pendekatan Balanced Scorecard Kurniawan, Pandu; Sharunh, Mohammad Rizna; Saputra, Aditya Gilang; Shafrani, Yoiz Shofwa
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2025): Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v3i2.3427

Abstract

The Balanced Scorecard (BSC) approach enables a more holistic performance evaluation by considering non-financial aspects as equally important as financial indicators. Findings from this study indicate that PT Bank Syariah Indonesia Tbk (BSI) has not only achieved strong financial performance following the merger, but has also demonstrated significant progress in other strategic dimensions. From the financial perspective, BSI recorded solid profitability with an average Net Profit Margin (NPM) of 25.01%, Return on Assets (ROA) of 2.27%, and Return on Equity (ROE) of 17.16%, consistently exceeding the national banking industry average. In the customer perspective, the increase in the number of customers—reaching over 20 million by mid-2024—reflects BSI’s success in building customer loyalty and satisfaction, including through digital service innovations and enhanced banking accessibility. From the internal business process perspective, operational efficiency has continued to improve, as evidenced by the declining BOPO ratio, strengthened information technology systems, and strategic expansion through the opening of a branch in Dubai as a first step toward the international stage. Meanwhile, in the learning and growth dimension, BSI has shown a strong commitment to human resource development through training and skill enhancement, reinforcement of a work culture based on the core values of AKHLAK (Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative), and digital transformation through the launch of the BYOND by BSI SuperApp. By consistently integrating all four BSC perspectives, BSI has not only enhanced its overall performance but also strengthened its foundation for long-term growth. The BSC approach has proven to be a strategic and effective tool for comprehensively, sustainably, and adaptively evaluating and directing the performance of Islamic financial institutions in an evolving landscape.
TAX PLANNING DETERMINANTS OF CORPORATE TAXPAYERS (A STUDY ON THE CORPORATE TAXPAYERS REGISTERED AT THE SMALL TAX OFFICE OF NORTH MALANG) Kurniawan, Pandu
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This research aims at identifying the tax planning determinants of corporate taxpayers. Tax planning is the first step taken by a taxpayer to minimize the tax payable by obeying the applicable tax regulation; thus, corporate taxpayers are expected to apply the tax planning with regard to the pertinent rules. The primary data of this study are collected through questionnaire given to 65 corporate taxpayers registered at the Small Tax Office (Kantor Pelayanan Pajak Pratama) of North Malang. The samples are taken purposively under judgment sampling type, and the hypothesis is tested by Statistical Product and Service Solutions (SPSS) method. The result of the analysis shows that detection risk, loopholes, taxpayer morality, and tax rate significantly influence the tax planning, with the first factor playing the most influential part. In contrast, tax policy, tax law, and tax administration do not significantly influence the planning.   Keywords: Corporate Taxpayer; Tax Planning; Motivation
Co-Authors Angraeni, Lela Cahayani, Sartika Eliana Yunitha Seran, Eliana Yunitha Fadhila, Rahmi Mardawani, Mardawani Saputra, Aditya Gilang Sharunh, Mohammad Rizna Yoiz Shofwa Shafrani, Yoiz Shofwa