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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Tibuana : Journal of Applied Industrial Engineering Jurnal Ilmiah Psyche Media Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Humanism : Jurnal Pengabdian Masyarakat Metta : Jurnal Ilmu Multidisiplin Indonesian Marketing Journal Jurnal Pengabdian Ibnu Sina International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Education, Religious, and Instructions (JoERI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Manufacturing in Industrial Engineering & Technology SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Poniman
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ANALISIS GCG KOMPENSASI RUGI FISKAL PERTUMBUHAN PENJUALAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI BEI Yuliana; Poniman
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

The level of tax revenue is very important as an indicator of the independence of a nation's development. Tax is one of the primary assets of state revenue from within the country to fund the State Revenue and Expenditure Budget. Tax revenue is often not achieved due to tax avoidance practices. The phenomenon of tax avoidance in Indonesiamay be seen from the ratio of country taxes. This study ambitions to decide the impact of GCG, Fiscal Loss Compensation, Sales Growth, Capital Intensity on Tax Avoidance of Manufacturing Companies on the IDX. The population used consisted of 59 companies with purposive sampling technique, the sample consisted of 40 data from 8 companies. The data is taken using secondary data taken from the official website www.idx.co.id and processed using the SPSS version 25 application. Based totally on those outcomes, it is stated that the independent board of commissioners has no partial effect on tax avoidance, institutional ownership has a partial effect on tax avoidance , fiscal loss compensation has no partial effect on tax avoidance, sales growth does not partially affect tax avoidance, capital intensity does not partially affect tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange.
Sinergi Chat GPT dan Kecerdasan Emosional dalam Dunia Pendidikan “Menjembatani Potensi Transformatif untuk Perkembangan Manusia” Graha Pratiwi, Rezky; Poniman; Yuliansyah
Jurnal Ilmiah Psyche Vol. 18 No. 2 (2024): Jurnal Ilmiah Psyche : Ilmu Psikologi
Publisher : Direktorat Riset dan Pengabdian Masyarakat Universitas Bina Darma Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/fdz1xv56

Abstract

This study aims to investigate the synergy between Chat GPT and emotional intelligence in the context of education and the transformative potential revealed in human development by providing an in-depth understanding of the benefits and implications of using this combination. The use of Chat GPT as an adaptive artificial intelligence tool and emotional intelligence involving understanding and managing emotions shows promising results in improving students' self-understanding, empathy, critical thinking skills, and communication skills. In addition, this synergy also encourages inclusivity and diversity in learning. This study was conducted through a qualitative approach involving student participants. Data were collected through classroom observations, interviews, and document analysis to gain insight into students' experiences and the impact of this synergy in human development. The results show that the synergy between Chat GPT and emotional intelligence has transformative potential in shaping a generation with a deeper understanding of themselves, strong critical thinking skills, effective communication skills, and sensitivity to cultural differences. These findings provide important implications in the context of holistic education
Analisis Strategi Bisnis dan Sistem Informasi Akuntansi terhadap Kinerja UMKM di Sumatera Utara Neni Marlina Br Purba; Yuliadi; Poniman
Prosiding Vol 7 No 1 (2025): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v7i1.10723

Abstract

The objective of this study is to investigate the ways in which business strategies and accounting information systems (AIS) impact the performance of micro, small, and medium enterprises (MSMEs) in North Sumatra both partially and simultaneously. The phenomenon of low MSME performance, which is demonstrated by fluctuating turnover, stagnant profitability, and a lack of competitiveness, is the result of a lack of structured business strategy planning and ineffective use of accounting information systems. A questionnaire was used to collect data, and it was tested for validity and reliability. Selanjutnya, tes klasik asumsi, tes multiple linear regression, tes parsial, dan tes simultan dilakukan dengan menggunakan SPSS.The results indicate that business strategy has a positive and significant impact on SME performance, and SIA also has a positive and significant impact on SME performance. With an adjusted R² coefficient of 0.751, 75.1% of the variation in SME performance can be explained by these two variables, while the remaining 24.9% is influenced by other factors outside the scope of this study. The results indicate that the success of SMEs does not only depend on the right business strategy but also on the effective implementation of SIA to enhance operational efficiency, decision-making speed, and better competitiveness.
Pengaruh Key Opinion Leader Terhadap Keputusan Pembelian Produk Kesehatan Ikan [The Influence of Key Opinion Leaders on Fish Health Product Purchase Decisions] Poniman
Indonesian Marketing Journal Vol. 5, No. 2, September 2025
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/imj.v5i2.10265

Abstract

The development of digital technologies and social media has changed the way fish farmers access information and purchase valuable fish health products. However, there is no research on marketing to the fish farming community. With the spread of the internet in Indonesia, key opinion leaders (KOLs) have become an important marketing strategy to effectively reach the fishing community. The aim of this study is to analyze the influence of KOLs on fish farmers’ decisions to purchase health products in Sumatra and Java. It examines three broad dimensions of KOLs (relevance, scope, and value of involvement) and four dimensions of purchase decisions (product selection, brand, location, and payment method). A quantitative survey was conducted among 76 fish farmers in Sumatra and Java Island. The survey instrument showed good validity and reliability (Cronbach’s alpha > 0.9) and multiple regression analysis showed that KOLs significantly influenced purchase decisions (R = 0.853, R2 = 0.727). The dimensions of Reach and Rate of Engagement had the largest and most significant impact on purchasing behavior. This strategy is strongly recommended as a viable approach to increase the effectiveness of sustainable fish product promotion in the Indonesian fish farming industry. Abstrak Bahasa Indonesia: Perkembangan teknologi digital dan media sosial telah mengubah cara petani ikan mengakses informasi dan membeli produk kesehatan ikan yang memiliki nilai market yang besar namun belum ada penelitian terkait bidang pemasaran terkait komunitas petani ikan. Dengan meningkatnya penggunaan internet di Indonesia, Key Opinion Leader (KOL) telah menjadi strategi pemasaran yang penting untuk menjangkau komunitas petani ikan secara efektif. Penelitian ini bertujuan untuk menganalisis pengaruh KOL terhadap keputusan pembelian produk kesehatan ikan oleh petani ikan di Sumatera dan Jawa. Penelitian ini mengkaji tiga dimensi utama KOL (relevansi, jangkauan dan nilai keterikatan) dan empat dimensi keputusan pembelian (pemilihan produk, merek, lokasi dan metode pembayaran). Survei kuantitatif dilakukan terhadap 76 responden ikan di Pulau Sumatera dan Jawa. Instrumen survei menunjukkan validitas dan reliabilitas yang baik (Cronbach’s Alpha > 0,9), dan analisis regresi berganda menunjukkan bahwa KOL secara signifikan memengaruhi keputusan pembelian (R = 0,853, R² = 0,727). Dimensi jangkauan dan nilai keterikatan memiliki dampak terbesar dan signifikan terhadap perilaku pembelian. Strategi ini sangat direkomendasikan sebagai pendekatan berkelanjutan dalam industri perikanan Indonesia untuk meningkatkan efektivitas promosi produk kesehatan ikan.
Pembuatan Mesin Biomas Shreder berbasis IoT untuk Pemanfaatan Popok Bayi Bekas sebagai Alternatif Media Tanam Mandati, Sri Amaliah; Poniman; Pardono
Humanism : Jurnal Pengabdian Masyarakat Vol 6 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v6i2.23659

Abstract

Seiring dengan meningkatnya konsumsi popok bayi, semakin meningkat pula resiko yang ditimbulkan akibat pembuangan popok bayi bekas sakali pakai ke lingkungan. Masyrakat senduro cendrung memilih menggunakan popok sekali pakai untuk anaknya. Popok bekas sekali pakai sering dibuang langsung ke sungai dan tempat sampah bahkan juga ada yang dibakar oleh masyrakat. Selain kurangnya pemahaman terhadap dampak lingkungan yang terjadi, tidak adanya fasilitas dan alat untuk pengolahan popok sekali pakai bekas inipun menjadi faktor utama terjadinya permasalahan ini. Sebagian besar masyarakat senduro bermata pencaharian sebagai petani. Pupuk merupakan salah satu komponen besar yang dibutuhkan oleh petani. Perlu ada dukungan teknologi untuk mengolah popok bayi bekas sekali pakai menjadi pupuk yang dibutuhkan oleh masyarakat guna meningkatkan taraf hidup warga Muhammadiyah dan memberdayakan PCM Senduro. Oleh karena itu, tim pengabdian kepada masyarakat membuat mesin biomas shreder yang dilengkapi dengan teknologi IoT untuk meningkatkan nilai dari popok bekas menjadi pupuk, mengurangi limbah dan mengurangi pencemaran lingkungan. Mesin biomas shreder ini dapat diatur secara manual dan otomatis dari jarak jauh, sehingga dapat memudahkan pengolahan popok bayi bekas menjadi alternative media tanam dan berdaya jual sebagai pupuk untuk masyarakat senduro. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memudahkan pengolahan popok bayi bekas menjadi pupuk dan meningkatkan kesejahteraan warga Muhammadiyah serta memberdayakan PCM Senduro. Dari hasil uji coba, mesin biomas shreder mampu beroperasi dengan kapasistas 10 Kg. Mesin ini dilengkapi dengan sistem control On/Off perangkat android jarak jauh. Dengan menggunakan sistem ini, mesin biomas shreder bisa dinyalakan On/Off dengan jarak 25 hingga 30meter.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik Devi Naibaho; Poniman
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.21743

Abstract

Abstract This research aims to determine the factors that influence accounting students interest in choosing a career as a public accountant. The sample taken in this research was 100 Accounting Students in the city of Batam using the Slovin formula with a significance level of 10%. The data collection technique in this research is by distributing questionnaires via Google Form which is measured using a Likert scale, and the data is processed using a statistical program in the form of IBM SPSS Version 26. The data analysis methods used in this research, namely descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, coefficient of determination tests, and hypothesis tests consisting of t tests and f tests. The results of hypothesis testing in this study show that in particular professional training, job market considerations, personality and work environment have a positive and significant effect on accounting students interest in choosing a career as a public accountant. The coefficient of determination test result in this study was 0.394, so the independent variable in this study had an influence on the dependent variable of 60,6%, the remaining 39,4% was influenced by other variables outside this study. Keywords : Professional Training, Personality, Job Market Considerations Student, Personality, Work Environment, Student Interests
Analisis Faktor-Faktor yang Mempengaruhi Minat Penggunaan Fintech Sebagai Alat Pembayaran oleh UMKM di Kota Batam Novison; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1632

Abstract

Technological advances in the financial sector can already be felt by entrepreneurs with innovations in the use of technology such as financial technology or abbreviated as fintech. Fintech is a service that aims to speed up various financial services such as transactions for MSMEs. They use fintech as a payment tool to simplify and speed up the payment process. This research aims to evaluate the influence of perceived ease of use, benefits of use, risks and trust on interest in using fintech as a means of payment. In the city of Batam, there are around 81,575 MSMEs registered with the Department of Cooperatives and Micro, Small and Medium Enterprises. The research sample was 100 MSMEs selected using the Slovin formula and simple random sampling method. The t test results show that perceived ease of use and perceived benefits of use significantly influence interest in using fintech as a means of payment. However, risk and trust do not have a significant influence on interest in using fintech as a means of payment. The results of the f test show that together, perceived ease of use, perceived benefits of use, risk and trust have an influence on interest in using fintech as a means of payment.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Muhamad Tedy Lum; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1732

Abstract

The objective of this study was to investigate the impact of various factors that influence compliance with motor vehicle tax obligations. The aforementioned elements comprise the execution of Samsat Keliling, the E-Samsat Program, and tax sanctions. This study employed a quantitative methodology, with the primary means of data collection being the distribution of questionnaires. In this investigation, the population was 442,092. One hundred individuals were sampled utilizing the Slovin formula, which introduced a 10% margin of error. The data analysis methodology incorporates a variety of linear analysis techniques, and SPSS version 29 is utilized for data processing. Motor Vehicle Taxpayer Compliance is significantly impacted by the concurrent implementation of Samsat Keliling, the E-Samsat Program, and tax sanctions, according to the findings of this study. The impact of motor vehicle taxpayer compliance is notably influenced by the implementation of Samsat Keliling and the E-Samsat Program. Tax sanctions, meanwhile, have little impact on the compliance of motor vehicle taxpayers. Keywords: Implementation of Samsat Keliling, E-Samsat Program, Tax Sanctions
Desain Eksperimen Untuk Pengedalian Kadar Air Udang Rebon Mandati, Sri Amaliah; Poniman; Rohman, Albaru
Journal of Manufacturing in Industrial Engineering & Technology Vol 1 No 2 (2022): Journal of Manufacturing in Industrial Engineering & Technology
Publisher : Universitas Muhammadiyah Surabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/mine-tech.v1i2.16923

Abstract

Udang rebon memiliki manfaat dan kandungan gizi yang banyak bagi tubuh. Udang rebon dalam kondisi basah hanya mampu bertahan 3x24 jam. Jika dalam kondisi kering maka udang rebon masih layak dikonsumsi sampai 2 bulan. Oleh sebab itu dilakukan proses pengeringan yang bertujuan untuk mengurangi kadar air. Pengeringan tradisional dilakukan dengan menjemur udang rebon selama kurang lebih 8 jam jika cuaca cerah.Pulau Mengare merupakan pulau yang terletak di utara laut Jawa. Secara geografis pulau mengare ini adalah sebuah desa yang berada dalam kecamatan Bungah, Kabupaten Gresik. Selain menjadi pulau andalan wisata Kabupaten Gresik, pulau mengare menjadi salah satu pulau penghasil laut yang baik. Salah satu hasil laut yang diunggulkan di pulau ini yaitu udang rebon. Tujuan dari penelitian ini adalah mengidentifikasi faktor yang berpengaruh terhadap kadar air dari proses pengeringan udang rebon dan membuat rancangan desain eksperimen yang sesuai dengan level dan faktor yang berpengaruh serta dapat menentukan kombinasi level dari faktor yang dapat menghasilkan kadar air seminimal mungkin agar sesuai dengan standar mutu udang rebon. Penelitian ini menggunakan desain eksperimen dan diolah menggunakan metode taguchi. Hasil penelitian yang diperoleh terhadap faktor yang berpengaruh terhadap kadar air adalah berat bahan dan waktu pengeringan. Kombinasi yang dihasilkan dari pengaturan yang optimal berat bahan dengan level 1 yaitu 125 kg dan waktu pengeringan level 2 yaitu 16 jam. Urutan faktor yang dinilai dominan yang mempengaruhi kadar air dari analisa S/N Ratio dengan karakteristik kualitas smaller is better adalah waktu pengeringan dan berat bahan. Hasil analisis dari ANOVA adalah teradapat faktor yang berpengaruh terhadap kadar air dan yang terlihat pada penelitian ini adalah terdapat 2 faktor yang dapat mempengaruhi kadar air.
Analisis Tingkat Kepuasaan Pengguna terhadap Sistem E-Commerce Menggunakan Metode SEM-PLS Ilahiyah, Al-ma’rifati; Poniman
Journal of Manufacturing in Industrial Engineering & Technology Vol 2 No 1 (2023): Journal of Manufacturing in Industrial Engineering & Technology
Publisher : Universitas Muhammadiyah Surabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/mine-tech.v2i1.17625

Abstract

Teknologi informasi adalah suatu teknologi guna menciptakan, menyimpan, mengubah dan menggunakan segala informasi. Universitas Texas telah melakukan riset tentang perusahaan internet, lingkungan yang tumbuh pesat merupakan e-commerce, kenaikannya hingga 72% dari $99,8 milyar menjadi $171,5 milyar. Istilah e-commerce digunakan dalam bentuk pemanfaatan teknologi informasi dalam menjalankan sebuah bisnis perdagangan. Penelitian ini memiliki tujuan untuk menganalisis tentang kepuasan pengguna e-commerce dengan 28 responden dari pengguna e-commerce. Langkah-langkah pendapatan statistik berdasarkan Struktural Equation Modelling (SEM)-Partial Least Square (PLS) digunakan di dalam penelitian ini dan dikolaborasikan dengan perangkat lunak SmartPLS. Hasil penelitian ini adalah tidak adanya hubungan antara kepuasan pengguna terhadap kualitas sistem, namun terdapat hubungan anatara kualitas informasi dan kualitas layanan terhadap kepuasan pengguna e-commerce.
Co-Authors Ayu Andriyaningsih Br Purba, Neni Marlina Burmansah Burmansah cintiya Devi Naibaho E Janrosl, Viola Syukrina Emilia Putri Lestari Gina Sonia Graha Pratiwi, Rezky I Gede Januariawan Ilahiyah, Al-ma’rifati Lilik Purwanti Moh Arif Batutah Muhamad Tedy Lum Muhammad Sirod Novison Pardono Prima, Argo Putra Priono Purba, Neni Marlina BR PURWANDOKO, EDI Ritonga, Irma Sri Lestari Rohman, Albaru Sarito, Masroni Lumban Batu Seriasih, Ni Wayan Sitorus, David Humala Sri Amaliah Mandati Suherman, Hendra SUSANTO SUSANTO Suwadnyana, I Wayan Taridi, Taridi Thoriq , Fitrah Tisna Kurniawan, I Wayan Tri Anggraini Triuli Novianti, Triuli Wiyarno, Yoso Yitno Utomo Yuliadi Yuliana Yuliana Yuliansyah Zetli, Sri Zuherna