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All Journal Jurnal Inspirasi Pendidikan Lakon : Jurnal Kajian Sastra dan Budaya Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Ekonomi Bisnis Indonesia Jurnal Ilmiah Tatengkorang Jurnal Buana Akuntansi Paulus Law Journal Langit Biru: Jurnal Ilmiah Aviasi Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Nusa Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Manajemen Almatama Masterpiece Journal Society Service Insight
Rudy
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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PENGARUH PROFITABILITAS, OPINI AUDIT DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019 -2022 Hutapea, Jesica; Rudy
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.169

Abstract

This research aims to analyze the influence of Audit Opinion, Company Age and Profitability on audit delay. The type of research used is quantitative research and the data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population in this study are insurance companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The sample selection technique in this research is purposive sampling, namely a sample selection technique based on certain considerations or criteria and the sample in this research was obtained from 8 companies over 4 years. The analytical method used in this research uses multiple linear regression analysis techniques with the help of the e-views version 9 application. Based on the results of hypothesis testing, the results of this research simultaneously influence the variables Audit Opinion, Company Age and Profitability on Audit Delay. Meanwhile, partially Audit Opinion has a significant effect on audit delay, Company Age has no significant effect on audit delay and Profitability has no significant effect on audit delay
Pengaruh Intensitas Modal dan Pertumbuhan Penjualan Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Pemoderasi Bunga Safitri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the partial and simultaneous effects of Capital Intensity and Sales Growth on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX). This quantitative research utilizes secondary data from annual financial statements and annual reports of energy sector companies during 2019–2023. The population consists of 90 companies listed on the IDX in the specified period. Using purposive sampling, a sample of 16 companies was selected. Hypotheses were tested using multiple linear regression analysis assisted by Eviews version 12. The results indicate that Capital Intensity and Sales Growth simultaneously influence Tax Avoidance. However, Capital Intensity does not have a significant effect on Tax Avoidance, whereas Sales Growth has a significant positive effect. Furthermore, Institutional Ownership does not moderate the relationship between Capital Intensity and Tax Avoidance, but it does moderate the relationship between Sales Growth and Tax Avoidance.
Pengaruh Corporate Governance, Ukuran Perusahaan, Dan Thin Capitalization Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energy yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023) Syifa Aulia Asykuri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect Independent Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, Company Size, and Thin Capitalisation on Tax Avoidance. This research includes quantitative research using secondary data obtained from the annual reports of Energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research method used purposive sampling, and from this method obtained data as many as 10 companies or as much as 50 observation data. The data analysis technique used is panel data regression analysis by selecting regre ssion models, model testing, classical assumption tests and hypothesis analysis using the eviews 10 data processing program. The results showed that partially independent commissioners, audit committees, managerial ownership, institutional ownership, and thin capitalisation had no effect on tax avoidance. While company size has a significant effect on tax avoidance. The results of the study simultaneously show that the variables of independent commissioners, audit committees, managerial ownership, institutional ownership, company size, and Thin Capitalization have an effect on tax avoidance.
Pengaruh Self Assesment System, Tarif Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Tax Evasion” (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Tigaraksa Kabupaten Tangerang) Nurlistiani, Aan; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine whether there is an influence between the selfassessment system, tax rates, and modernization of the tax administration system on tax evesion among individual taxpayers registered at the Tigaraksa Partama Tax Service Office. The population in this study is individual taxpayers registered at the Tigaraksa Pratama Tax Service Office. The sample used in the study was obtained from calculations using the Slovin formula where from a population of 736,107, 100 research data samples were obtained. The data used in this study is primary data by distributing questionnaires to taxpayers. The results of this study obtained simultaneously Self-assessment system, tax rates, and modernization of the tax administration system affect tax evasion. Tax rates and modernization of the tax administration system partially affect tax evasion. Meanwhile, the Selfassessment system does not affect tax evasion.
PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA, DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN DIVISI TRANSIT SHIFT MALAM PADA GUDANG JNE BANDARA MAS Aulia Rahma; Ramadhani Hamzah; Firda Camalia; Rudy; Alaidin Rapani
Jurnal Manajemen Almatama Vol. 1 No. 2 (2022): September
Publisher : Jurnal Manajemen Almatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58413/jma.v1i2.343

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh disiplin kerja, lingkungan kerja dan Beban Kerja terhadap kinerja karyawan Divisi Transit Shift malam Pada gudang JNE Bandara Mas. Metode Penelitian yang digunakan yaitu metode kualitatif yang dikuantitatifkan. Teknik pengambilan sampel ini menggunakan teknik nonprobability sampling dengan menggunakan accidental sampling. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara, kuesioner. Populasi yang digunakan sebanyak 65 karyawan dengan jumlah sampel 56 responden. Hasil penelitian uji t (parsial) menunjukkan bahwa variabel disiplin kerja tidak berpengaruh terhadap kinerja karyawan Divisi Transit Shift malam Pada Gudang JNE Bandara Mas. Sedangkan lingkungan kerja dan beban kerja berpengaruh terhadap kinerja karyawan Divisi Transit Shift malam Pada Gudang JNE Bandara Mas. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh  uji f (simultan) pada disiplin kerja, lingkungan kerja dan beban kerja terhadap kinerja karyawan Divisi Transit Shift malam Pada Gudang JNE Bandara Mas. Penelitian ini memperoleh nilai R sebesar 0,715 hal ini menunjukkan bahwa hubungan antara variabel independen (disiplin kerja, lingkungan kerja, dan beban kerja) dan variabel dependen (kinerja karyawan) kuat dikarenakan nilai R mendekati 1. Penelitian ini memperoleh nilai Adjusted R Square sebesar 0,483. Artinya variabel disiplin kerja, lingkungan kerja, dan beban kerja memberikan kontribusi pengaruh sebesar 48,3% terhadap variabel kinerja karyawan. Sedangkan sisanya 51,7% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.
PROSES JAKSA PENELITI BERKAS PERKARA DALAM MENENTUKAN TERSANGKA BARU PADA TINDAK PIDANA KORUPSI Rudy
Paulus Law Journal Vol. 3 No. 2 (2022): Maret 2022
Publisher : Fakultas Hukum Universitas Kristen Indonesia Paulus

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Abstract

Jaksa Peneliti berkas perkara mempunyai peran yang sangat penting dalam penuntasan suatu tindak pidana korupsi, yaitu melakukan pemeriksaan kelengkapan formal, yakni meliputi segala sesuatu yang berhubungan dengan formalitas/ persyaratan, tata cara penyidikan yang harus dilengkapi dengan Surat Perintah, Berita Acara, lzin/Persetujuan Ketua Pengadilan. Meskipun telah diatur mekanisme pemberantasan tindak pidana korupsi, namun pada kenyataannya dalam penindakan para pelaku tindak pidana korupsi tidak semua pelaku delik dijadikan sebagai tersangka dalam berkas perkara. Tujuan penelitian ini adalah untuk mengetahui peran dan proses Jaksa Peneliti Berkas Perkara dalam membuat, mengendalikan dan menyelesaikan segala macam permasalahan hukum yang terjadi saat ini khususnya dibidang tindak pidana korupsi. Penelitian ini merupakan penelitian hukum normatif dengan menggunakan pendekatan undang-undang dan konseptual, dengan menggunakan bahan hukum primer dan bahan hukum sekunder. Hasil penelitian menunjukkan bahwa proses Jaksa Peneliti berkas perkara dalam menentukan tersangka baru dalam berkas perkara tindak pidana korupsi harus dilalui dengan pola atau mekanisme gelar perkara.
Digitalisasi informasi dan promosi potensi desa melalui pengembangan website desa Fadllullah, Arif; Pradana, Awang; Harto, Dedy; Rudy; Hudaiby Hanif, Kharis; Perangin Angin, Nur Hasanah
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 6 No 3 (2023)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v6i3.19413

Abstract

Pengelolaan website Desa Kelubir secara mandiri tentu memberikan kemudahan dalam memaksimalkan pelayanan informasi dan promosi potensi desa. Oleh karena itu, pengabdian ini mengusulkan tentang “Digitalisasi Informasi dan Promosi Potensi Desa Melalui Pengembangan Website Desa”. Metode pelaksanaan berbasis PAP (Project Action Plan) dengan tahapan: survei lokasi, pembuatan website, dan workshop pengelolaan website, serta metode pengujian berdasarkan empat indikator. Hasil survei menunjukkan desa Kelubir telah memiliki akses internet, tetapi masih belum memiliki website. Berdasarkan hasil pengujian diperoleh persentase keberhasilan pembuatan tampilan website sebesar 100%, persentase kehadiran peserta dalam workshop sebesar 86,7%, dan persentase ketersampaian materi sebesar 100%. Kemudian berdasarkan observasi, kemampuan peserta dalam memahami materi dan mengisi konten web dinilai baik. Hasil ini menunjukkan bahwa pengabdian yang telah dilaksanakan mampu meningkatkan literasi dan keterampilan digital bagi perangkat dan warga desa dalam mengisi konten website desa secara mandiri.
Pengenalan Pelayanan Lalu Lintas Udara (Air Trafic Service) di Indonesia Rudy; Sugih Arti, Endang; Praptiningsih, Nunuk; Putriekapuja, Rany Adiliawijaya; Sadiatmi, Rini
Jurnal Pengabdian Kepada Masyarakat Vol 1 No 01 (2020): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v1i01.368

Abstract

Tujuan dari Pengabdian Kepada Masyarakat adalah memberikan pengetahuan khususnya informasi tentang dunia penerbangan terkait pelayanan lalu lintas udara kepada calon lulusan SMK di wilayah kecamatan legok serta menumbuhkan minat dan bakat calon lulusan SMK Penerbangan Dirgantara terhadap dunia penerbangan khususnya di bidang lalu lintas udara. Para peserta diharapkan memahami pengetahuan tentang pelayanan informasi yang berhubungan dengan pelayanan lalu lintas penerbangan, seperti flight information service, alerting service , aeronautical information service, meteorology agar terwujud harapan untuk mencapai faktor keselamatan dan efisiensi pelayanan lalu lintas penerbangan Politeknik Penerbangan Indonesia Curug sebagai salah satu lembaga pendidikan tinggi di Indonesia yang berlokasi di kecamatan Legok, kabupaten Tangerang memiliki visi menjadi pusat unggulan di bidang penerbangan sipil Indonesia melalui penyelenggaraan pendidian vokasi dan profesi yang berstandar Internasional, sehingga meningkatkan martabat dan kesejahteraan bangsa. Program studi Lalu Lintas Udara (Prodi LLU) yang merupakan salah satu program studi di Politeknik Penerbangan Indonesia Curug saat ini mendidik calon-calon sarjana muda yang akan berkarya di bidang penerbangan terutama pemanduan Lalu Lintas Udara. Taruna yang mengikuti pendidikan diploma di prodi LLU merupakan lulusan SMA maupun SMK dari seluruh Indonesia. Politeknik Penerbangan Indonesia Curug merupakan lembaga pendidikan yang tepat untuk menumbuhkan minat dan bakat para pelajar terhadap ilmu penerbangan sehingga diharapkan kelak akan lahir insan-insan penerbangan di masa yang akan datang, khususnya minat dan bakat para pelajar SMK Penerbangan Dirgantara di wilayah kecamatan legok.
A Legal Review of Juvenile Criminal Offenses within the Indonesian Juvenile Justice System Muh. Arsul Haq Sulthan; Ayu Safitri; Rudy
Masterpiece Journal Society Service Insight Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.493

Abstract

Children are an integral part of the nation’s future and therefore require special legal protection, particularly when they come into conflict with the law. Juvenile involvement in criminal offenses presents complex legal and social challenges, as children have not yet reached full psychological and emotional maturity. This study aims to examine the legal concept of juvenile criminal responsibility in Indonesia, identify the factors influencing children to commit criminal acts, and analyze the legal framework governing juvenile offenders under the Indonesian Juvenile Justice System. This research employs a normative legal research method with a literature-based approach, utilizing secondary data derived from statutory regulations, legal doctrines, court decisions, and relevant scholarly literature. The data were analyzed qualitatively and descriptively to provide a comprehensive legal interpretation. The findings indicate that juvenile criminal behavior is influenced by multiple interrelated factors, including economic hardship, family dysfunction, social environment, educational deficiencies, weak law enforcement, psychological vulnerability, and individual characteristics. Furthermore, Indonesian law, particularly Law Number 11 of 2012 on the Juvenile Criminal Justice System, emphasizes restorative justice and diversion as the primary approaches in handling juvenile cases. These mechanisms prioritize rehabilitation, social reintegration, and the best interests of the child rather than punitive measures. The study concludes that effective juvenile crime prevention and control require an integrated approach involving law enforcement agencies, families, educational institutions, and the community. Strengthening the implementation of diversion and restorative justice is essential to ensure legal protection while fostering the moral and social development of children
The Role of You Tube in Improving Expository Text Writing Skills: The Perspective of Indonesian Language Teachers at SMA Negeri 1 Doloksanggul Sihombing, Tuty Susianti; Rudy; Dian Syahfitri
Jurnal Inspirasi Pendidikan Vol 15 No 1 (2025): Januari 2025
Publisher : Fakultas Ilmu Pendidikan Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jip.v15i1.12224

Abstract

This qualitative study aims to find out and describe in detail the importance of the role of YouTube media as a learning material and analyze the perspective of Indonesian Language teachers of SMA Negeri 1 Doloksanggul on the use of YouTube to improve their students’ skills in writing expository texts. This study can theoretically contribute to the development of theories in the fields of education, teaching, or humanities that are relevant and practically useful as a reference for future research with similar topics and to improve public understanding of the benefits of YouTube for expository text writing skills. The main data were obtained from the structured face-to- face interview with five respondents. By applying thematic analysis, the transcribed interview results were arranged and categorized based on relevant themes. The results show that YouTube plays an important role because it can be perceived as an interesting, effective, and creative media, however, teachers must be proactive in this regard. Thisstudy also suggests that the use of YouTube as a learning material for writing expository texts is considered effective because students are encouraged to argue, use more vocabulary, write texts systematically and are motivated. The results of the data analysis show that the obstacles often encountered are problems with the Internet network,school facilities, and distractions.
Co-Authors Alaidin Rapani Arif Fadllullah Arti, Endang Sugih Aulia Rahma Awang Pradana, Awang Ayu Safitri Bunga Safitri Dedy Harto Dian Syahfitri Endang Sugih Arti. Fadllullah, Fadllullah Firda Camalia Hanif, Kharis Hudaiby Hemi Pamuraharjo Hutapea, Jesica Kadek ayu susiani dewi Moch. Budi Kuntjoro Muh. Arsul Haq Sulthan Murdianto, Deny Nunuk Praptiningsih Nuraida Nurlistiani, Aan Pamuraharjo, Hemi Perangin Angin, Nur Hasanah Praptiningsih, Nunuk Putriekapuja, Rany Adiliawijaya Ramadhani Hamzah Rini Sadiatmi Sadiatmi, Rini Sihombing, Tuty Susianti Sugih Arti, Endang Syifa Aulia Asykuri Yulia Wida Kristiani Gea