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All Journal Majalah Kesehatan FKUB Jurnal Akuntansi dan Ekonomika Journal of Computer Science and Informatics Engineering (J-Cosine) Accounting and Management Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan Dielektrika : Jurnal Ilmiah Kajian Teori dan Aplikasi Teknik Elektro International Journal of Electrical, Energy and Power System Engineering (IJEEPSE) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Bulletin of Computer Science Research Journal of Education Research Dinamis Jurnal Akuntansi Keuangan dan Bisnis Journal of Science Technology (JoSTec) Agrisurya : Jurnal Agribisnis Dan Sumber Daya Pertanian Jurnal Pepadu Jurnal Manajemen Dan Akuntansi Medan Indonesian Journal of Biomedicine and Clinical Sciences Journal of Electrical Engineering JCSE: Journal of Community Service and Empowerment Jurnal At-Tamwil: Kajian Ekonomi Syariah
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PENINGKATAN KETERAMPILAN INSTALASI PERANGKAT KERAS KOMPUTER SEBAGAI SARANA PENINGKATAN KOMPETENSI SISWA SMK MAGANG I Ketut Wiryajati; I Nyoman Wahyu Satiawan; Ida Bagus Fery Citarsa; Made Budi Suksmadana; Supriono; I Ketut Perdana Putra; Ida Ayu Sri Adnyani
Jurnal Pepadu Vol 5 No 3 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i3.5969

Abstract

In the rapidly developing digital era, technical skills in information and communication technology are very important for Vocational High School (SMK) students, especially those who are doing internships. Mastery of computer hardware, such as installation and maintenance, is a vital skill to compete in the world of work. Intensive training in computer hardware installation during internships aims to improve the competence of vocational high school students, making them better prepared to face industry demands.The training methods used include planning based on needs analysis, orientation, balanced implementation between theory and practice, and continuous evaluation. This training succeeded in improving students' practical and theoretical skills, with 85% of participants being able to complete installation tasks well. In addition, the average student score in the theory exam increased from 60% to 85%. As many as 80% of participants obtained competency certificates, which increased their competitiveness in the job market.In conclusion, this training is effective in improving the technical competence of vocational high school students in computer hardware installation, making them better prepared to enter the world of work.
Pengujian Kepatuhan Pengendalian Internal Prosedur Kas pada Rumah Sakit Palang Biru Kutoarjo Supriono; Reni Suci Wahyuni; Margaretta Nuke Tanjungsari
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6193

Abstract

This study aims to examine compliance with the internal control of cash receipts and disbursements implemented at Palang Biru Hospital. Cash receipt testing is carried out on cash receipt transactions from banks (payment points) and hospital cashiers. Meanwhile, testing cash expenditures on petty cash account expenditures. Testing compliance with internal control of cash procedures in this research uses the stop-or-go sampling method, with a constraint level (R) or confidence level of 95%. Results of internal control compliance testing for cash receipts on the attribute (1) documents with printed serial numbers, with the conclusion that this attribute is running well, (2) checking the cashier's deposit book with the conclusion that this attribute has not been met, (3) checking transaction reports and bank statements with conclusion has been fulfilled. Meanwhile, the results of testing compliance with internal control of cash disbursements on the attributes (1) document authorization, (2) completeness of documents, and (3) accuracy of accounting records concluded that the three attributes had not been met.
Pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity Terhadap Agresivitas Pajak Shakira Yuliandini; Vince Ratnawati; Supriono
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2009

Abstract

Penelitian berikut dimaksudkan guna mengevaluasi pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Non-Siklis yang teregistrasi di BEI periode 2019-2022. Penelitian ini menggunakan CETR sebagai metrik untuk menilai agresivitas pajak perusahaan di sektor perindustrian barang konsumsi, sebab CETR secara efektif mempertimbangkan variabel-variabel yang mempengaruhi arus kas dan kewajiban pajak aktual. Penelitian berikut memanfaatkan pendekatan purposive sampling, maka memanfaatkan sampel sejumlah 24 perusahaan. Penelitian berikut memanfaatkan analisis regresi linier berganda yang dilakukan melalui pemanfaatan perangkat lunak SPSS 26. Temuan penelitian menegaskan bahwasanya Capital Intensity berdampak signifikan akan Agresivitas Pajak, dengan nilai signifikansi sejumlah 0.001 kurang dari 0.05. Gender Diversity berdampak signifikan akan Agresivitas Pajak, dengan nilai p-value sejumlah 0,000 menegaskan bahwasanya signifikansi secara statistik pada taraf 0,05. Intensitas Persediaan tak berdampak akan Agresivitas Pajak, yang ditunjukkan dengan nilai signifikansi sejumlah 0,886 melebihi 0,05.
Pengaruh Profitabilitas, Dewan Komisaris Independen, Foreign Ownership, dan Green Accounting Terhadap Pengungkapan Sustainability Reporting Halfi Nurhakiki; Ria Nelly Sari; Supriono
Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.7908

Abstract

This research aims to examine the influence of profitability, independent board of commissioners, foreign ownership, and green accounting on sustainability reporting disclosures in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Using quantitative methods with secondary. The population in this research is all LQ45 companies on the Indonesia Stock Exchange in 2018-2022, totaling 71 companies. The sample determination utilized the purposive sampling method, resulting in 37 company samples determined based on predetermined parameters over a period of 5 years so that a total of 185 data were obtained. The data analysis method used in this research is WarpPLS 8.0. The research results show that profitability, independent board of commissioners, and green accounting have an influence on sustainability reporting disclosure. Meanwhile, foreign ownership has no influence on sustainability reporting disclosures.
Rancang Bangun Purwarupa Alat Penyortir Kualitas Telur Ayam Berbasis Arduino Uno Rafly Hadi Pangestu; Ch, Syafaruddin; Supriono
Bulletin of Computer Science Research Vol. 5 No. 1 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bulletincsr.v5i1.428

Abstract

The demand for animal products, especially eggs, as a source of easily digestible and high-quality protein, continues to increase significantly. Eggs play an important role in nutrition due to their rich protein content. However, eggs have weaknesses in terms of durability, as they can deteriorate due to various factors such as natural damage, chemical exposure, and microbial contamination that can enter through their shells. Therefore, sorting eggs is crucial to ensure their quality before consumption. Traditional sorting methods commonly used involve using a flashlight in dark rooms or employing water immersion techniques, which have limitations in accuracy and efficiency. In light of these issues, this research aims to develop an egg sorting device using Arduino Uno as the microcontroller, along with a Light Dependent Resistor (LDR) for detecting the condition of the eggs and a Load Cell for measuring the weight of the eggs as the basis for sorting. The results of this study indicate that the combination of these two sensors can minimize errors in the sorting process and expedite egg production activities. Consequently, this device is expected to provide solutions for poultry farmers and egg sellers in enhancing product quality and increasing consumer satisfaction.
Pelatihan Kapasitas SDM Bidang Pengelolaan Keuangan Pada Badan Usaha Milik Bersama (Bumdesma) Supriono; Widiyohening, Caecilia Rosma
JCSE: Journal of Community Service and Empowerment Vol. 4 No. 2 (2023): JCSE Oktober 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jcse.v4i2.743

Abstract

BUMDesma exists as a "joint business", or as the parent of BUMDesma businesses in villages, where each unit, which stands independently, is regulated and managed in synergy by BUMDesma so that its business can grow and be empowered together. The problem that arises in BUMDesma is the limited human resources in the field of accounting, especially the process of preparing financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The aim of this service activity is to help BUMDesma be able to present financial reports in accordance with accounting standards, which produces information for stakeholders quickly, accurately and accountably. The method used in this service is training and mentoring, this service activity is carried out in three stages. The results of this service activity are in the form of financial reports in accordance with SAK ETAP consisting of; balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements.
BIMBINGAN TEKNIS PELAKSANAAN KEWAJIBAN PERPAJAKAN BENDAHARA DESA DI KECAMATAN KAMPA KABUPATEN KAMPAR Safitri, Devi; Hariyani, Eka; Supriono
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 1 (2025)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i1.1996

Abstract

This community service activity is one of the requirements for fulfilling higher education's tri dharma. The purpose of this community service activity is to provide training and guidance on how to fulfil the village treasurer's tax obligations, starting from registering to obtain an NPWP, deducting and/or collecting taxes, depositing taxes into the state treasury, submitting tax returns, and providing with holding evidence to the party who is deducted or collected in Kampa District, Kampar Regency. The service team, which consists of academics and students from the Faculty of Economics and Business at the University of Riau, delivers the information via technical advice or training methods, followed by participant evaluations to check their understanding before and after each session. The service activities resulted in a significant increase in participants' comprehension and implementation of their tax duties. This activity project is designed to assist village treasurers in carrying out their tax obligations more effectively, potentially increasing state revenue in the tax sector Keywords: Tax Obligations, Village Treasurer, Village Fund, With holding and Collection of Tax
Quadratic Polynomial-Based APSD PWM Technique for Dual Three-Phase Inverters Wiryajati, I Ketut; Wahyu Satiawan; I Made Budi Suksmadana; Ida Bagus Fery Citarsa; Supriono
Journal of Electrical Engineering Vol. 1 No. 4 (2025): January
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jte.v1i4.3957

Abstract

Three-phase inverters are widely used in industrial applications, including motor drives, renewable energy systems, and electric vehicles. One significant issue in these systems is harmonic distortion, which lowers power efficiency and degrades output voltage quality. To address this, the study proposes a quadratic polynomial fitting technique to optimize Pulse Width Modulation (PWM) signals, aiming to reduce harmonics and improve power quality. This research focuses on a dual three-phase inverter configuration, which provides better current distribution, reduced power losses, and increased resilience to electrical disturbances. The use of quadratic polynomial fitting allows for more precise PWM waveform generation, resulting in lower Total Harmonic Distortion (THDi). The methodology involves mathematical modeling, simulation using MATLAB/Simulink, and experimental validation with a prototype inverter. Results indicate that the technique significantly reduces THDi, especially at optimal modulation indices. Additionally, implementing an LC filter further improves harmonic suppression, producing a cleaner and more stable output. This approach enhances power conversion performance and is highly suitable for industrial and renewable energy applications where efficiency and power quality are critical
Peran Kepemimpinan dan Inovasi Dalam Mendukung Pemasaran UMKM Pariwisata (Kajian Literatur Review) Erlyasari, Nova; Supriono
Jurnal At-Tamwil: Kajian Ekonomi Syariah Vol. 7 No. 1 (2025): Jurnal At-Tamwil Maret 2025
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/at-tamwil.v7i1.7063

Abstract

ABSTRACT Purpose – Kehadiran kepemimpinan dan inovasi pada UMKM merupakan hal yang menarik untuk dikaji mengingat keduanya dapat bersinergi terkait dengan kebutuhan. UMKM yang mayoritas memiliki sumberdaya terbatas akan terbantu dengan penerapan kepemimpinan inovasi yang tepat. Makalah ini menganalisis keterkaitan antara inovasi dan keberhasilan bisnis serta peran seorang pemimpin dalam konteks UMKM. Makalah ini memperkenalkan Skema keberhasilan dan menerapkannya pada isu kepemimpinan, inovasi, dan keberhasilan UMKM dalam bidang pariwisata.Methods – Kajian ini berupaya melakukan studi literatur berbagai sumber penelitian empiris/Systematic Literature Review. Literatur yang dianalisis sebanyak 30 artikel yang didapat melalui serangkaian tahapan metode PRISMA (Preferred Reporting Items for Systematic Review and Meta-analysis). Findings – Hasil kajian menunjukkan bahwa interaksi kepemimpinan dan inovasi sangat penting untuk keberhasilan pemasaran usaha kecil dan menengah (UMKM) di sektor pariwisata. Research Implications – Hasil kajian menunjukkan bahwa interaksi kepemimpinan dan inovasi sangat penting untuk keberhasilan pemasaran usaha kecil dan menengah (UMKM) di sektor pariwisata.Keywords: Inovasi, Kepemimpinan, Pariwisata, UMKM, Systematic Literature Review
TRIK BERWIRAUSAHA DI BIDANG OTOMOTIF MEMBANGUN BISNIS SERVIS MOBIL LISTRIK YANG RAMAH LINGKUNGAN supriono
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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

Abstract

Transformasi sektor otomotif menuju keberlanjutan menciptakan peluang besar bagi pengembangan bisnis servis mobil listrik yang ramah lingkungan. Penelitian ini bertujuan menganalisis strategi wirausaha untuk membangun bisnis tersebut dengan mengintegrasikan prinsip green business, teknologi modern, dan kebutuhan pasar. Metode penelitian deskriptif kualitatif digunakan dengan teknik pengumpulan data berupa studi literatur, observasi lapangan, dan wawancara semi-terstruktur. Hasil penelitian menunjukkan bahwa desain infrastruktur bengkel berbasis green design berperan penting dalam efisiensi energi dan pengelolaan limbah. Pemahaman profil konsumen mengungkap potensi pasar dari kelompok yang peduli lingkungan dan mengutamakan efisiensi energi. Strategi promosi berbasis media sosial, seperti kampanye melalui YouTube, terbukti efektif dalam membangun kesadaran merek. Dukungan kebijakan pemerintah, termasuk insentif pajak dan regulasi pro-lingkungan, mendorong percepatan adopsi teknologi ramah lingkungan. Selain itu, model bisnis inovatif yang mengintegrasikan aspek keberlanjutan dan efisiensi operasional menjadi keunggulan kompetitif. Penelitian ini memberikan rekomendasi strategis bagi wirausaha dalam membangun bisnis servis mobil listrik yang tidak hanya menguntungkan secara finansial tetapi juga berkontribusi pada keberlanjutan lingkungan
Co-Authors Aji Mubarak, Muhammad Budiarto, Andika Agus Devi Safitri Eka Hariyani Erlyasari, Nova Fachrureza, Mochamad Gonius, Andry Halfi Nurhakiki Hartaya, Arsy Hanandya I Ketut Perdana Putra I Ketut Wiryajati I Made Budi Suksmadana I Nyoman Wahyu Satiawan I Nyoman Wahyu Satiawan Ida Ayu Sri Adnyani Ida Bagus Fery Citarsa Ilham Akbar Indro Yuwono, Bambang Julian Larasati, Putu Anissa Made Budi Suksmadana Margaretta Nuke Tanjungsari Mustofa Aidid Nabila, Salsala Sifa Nasution, Ardiansyah Nasution, Muhammad Iqbal Hanafi Ni Made Seniari Novi Khila Firani Priyanto, Tia Rahmi Putri, Dinda Amalia Eka Rafly Hadi Pangestu Rasyid, Muksin Reni Suci Wahyuni Ria Nelly Sari RR. Ella Evrita Hestiandari Ruhul Fitrios Shakira Yuliandini Shinta Oktya Wardhani, Shinta Oktya Sholihah, Al Imroatus Siti Fatonah Soiman sri, ida ayu Sulastri, Rika Syafaruddin Ch Syifa Mustika Tarigan, Bersyeba Usada, Widia Vince Ratnawati W, Caecilia Rosma Wahyu Satiawan Warindi Wibowo, Bogi Pratomo Yunus Nasution, Ahmad