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All Journal Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Indonesian Journal of Contemporary Multidisciplinary Research Technology and Society Perspectives (TACIT) Jurnal Terobosan Peduli Masyarakat (TIRAKAT)
Lazuardi, Yanuar
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role of Social Innovation in Enhancing the Economic Welfare of Rural Communities Badriyah, Nurul; Lazuardi, Yanuar; Bakri; Sulaeman, Moh. Muklis
Tirakat: Jurnal Terobosan Peduli Masyarakat Vol 1 No 3 (2024): September 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/j.tirakat.v1i3.218

Abstract

Social innovation has become one of the key strategies in promoting economic welfare across various regions, particularly in rural communities that often face structural challenges such as poverty, limited access to resources, and low education levels. This study aims to analyze the role of social innovation in improving the economic welfare of rural communities. A qualitative literature review method was employed, utilizing data from articles available on Google Scholar, published between 2018 and 2023. The findings of this study reveal that social innovation plays a highly significant role in enhancing the economic welfare of rural communities. Through collaborative approaches, local empowerment, and the utilization of available resources, social innovation can address various challenges faced by rural communities, such as limited market access, technology, and financing. Case studies, including the village of Nglanggeran in Yogyakarta, sustainable agricultural programs in Central Java, and digital initiatives like "Farmers Go Online," demonstrate that social innovation can create sustainable positive impacts. Social innovation has the potential to be a key driver of inclusive economic growth in rural areas by emphasizing active local community participation and cross-sector collaboration.
Entrepreneurial Transformation through the Utilization of Artificial Intelligence: Impact on Product Innovation and Business Sustainability Maulida, Indira Shofia; Handayati, Ratna; Nurcholidah, Lilik; Lazuardi, Yanuar; Sulaeman, Moh. Muklis
Technology and Society Perspectives (TACIT) Vol 2 No 3 (2024): November 2024
Publisher : PT. LITERASI SAINS NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61100/tacit.v2i3.232

Abstract

This study aims to analyze entrepreneurial transformation through the utilization of Artificial Intelligence (AI), focusing on its impact on product innovation and business sustainability. The research employs a literature review approach using qualitative methods and descriptive analysis. Data was collected from 28 journal articles published on Google Scholar between 2014 and 2024, with a rigorous selection narrowing down to 18 relevant articles for analysis. The results show that AI significantly enhances product innovation through data-driven decision-making, product personalization, and operational efficiency. Case studies from Indonesian companies such as Tokopedia, Ruangguru, and TaniHub illustrate how AI supports business sustainability through automation, risk management, and supply chain efficiency. However, AI adoption faces challenges such as limited digital literacy and resistance to change, particularly among MSMEs. The study recommends collaboration among government, academia, and industry players to create an ecosystem supporting AI adoption, enabling technology-driven entrepreneurship to thrive on a broader scale.
Analysis of Work Environment, Compensation, Training, and Work Discipline on Employee Loyalty Mediated by Job Performance at Badan Pusat Statistik Lamongan Using Partial Least Square (PLS)-Structural Equation Modeling (SEM) Sholihah, Zumrotus; Muhtarom, Abid; Hamzah, Muhammad Imron; Lazuardi, Yanuar; Sulaeman, Moh. Muklis
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v4i1.13193

Abstract

This research aims to determine the influence of the Work Environment, Compensation, Training and Work Discipline on Employee Loyalty mediated by Work Performance at the Lamongan Central Statistics Agency. This research uses descriptive quantitative research. Data collection for this thesis was taken through a questionnaire. The respondents in this research were employees and partners of the Lamongan Central Statistics Agency in November and December 2024. The research results state that the influence of employee loyalty has a positive and significant effect on employee loyalty. Compensation has a negative and insignificant effect on employee loyalty. Training has a positive but not significant effect on employee loyalty. Work discipline has a positive and significant effect on employee loyalty. The work environment has a positive but not significant effect on work performance. Compensation has a positive and significant effect on work performance. Training has no positive and insignificant effect on work performance. Work discipline has a positive and significant effect on work performance. Employee loyalty has a positive and significant effect on work performance. Work performance is able to mediate between the independent variable and the dependent variable.
Pengaruh Tax Planning, Firm Size & Thin Capitalization Terhadap Agresivitas Pajak Lazuardi, Yanuar; Arum Sari, Sri
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 9 No. 1 (2025): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v9i1.18643

Abstract

Penelitian ini memiliki tuljulan ulntulk memahami pengarulh tax planning, firm size, dan thin capitalization terhadap agresivitas pajak. Popullasi yang diteliti dalam stuldi ini mencakulp perulsahaan-perulsahaan LQ-45 yang terdaftar di Bulrsa Efek Indonesia (BEI) dari tahuln 2020 hingga 2023, berjulmlah 45 perulsahaan, sedangkan sampel yang diambil adalah 25 perulsahaan yang dipilih dengan metode pulrposive sampling. Penelitian ini mengandalkan data sekulnder yang dapat diakses lewat situls resmi BEI. Penguljian variabel dalam penelitian ini menggulnakan Software SPSS 24. Teknik analisis dalam penelitian ini menggulnakan analisis regresi berganda. Temulan dalam stuldi ini mengindikasikan bahwa perencanaan pajak tidak memengarulhi tingkat agresivitas pajak, ulkulran perulsahaan berpengarulh negatif terhadap agresivitas pajak, dan kapitalisasi tipis memiliki dampak positif terhadap agresivitas pajak. Penelitian berikutnya diharapkan dapat mengembangkan variabel penelitiannya, menambah rentang waktu penelitian, memperluas unit analisisnya dan menggunakan sampel perusahaan yang lebih besar ataupun menggunakan perusahaan selain perusahaan LQ-45.
Examining the Influence of Career Motivation, Financial Rewards, and Student Perceptions on Public Accounting Career Interest: A Study of Accounting Students in Lamongan Regency Lazuardi, Yanuar; Rofiqoh, Izzatul
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 2 (2025): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i2.1782

Abstract

Public accountants are a profession that plays an important role in ensuring transparency and accountability of financial reports through the provision of audit services, tax consultations, and other financial services independently to clients, both individuals and companies. This profession offers challenges as well as promising career opportunities, especially for graduates of accounting study programs. This study aims to investigate the influence of career motivation, financial rewards, and student perceptions on students' interest in becoming public accountants. The research utilized a quantitative methodology based on primary data collection. The data were gathered using survey questionnaires administered to 100 accounting students from Lamongan Regency, who were chosen through purposive sampling techniques. The method of analysis utilized was the use of multiple linear regression in combination with IBM SPSS 25 software. Findings suggest that factors such as career motivation, financial incentives, and student viewpoints play a crucial role in shaping the career interests of individuals pursuing a career in public accounting, both individually and collectively.
Co-Authors Abid Muhtarom, Abid Arum Sari, Sri Bakri Hamzah, Muhammad Imron Handayati, Ratna Indira Shofia Maulida Nurcholidah, Lilik Nurul Badriyah Rofiqoh, Izzatul SHOLIHAH, ZUMROTUS Sulaeman, Moh. Muklis