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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 Psychological Research and Intervention Jurnal Ilmiah Psyche Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Humanism : Jurnal Pengabdian Masyarakat Metta : Jurnal Ilmu Multidisiplin Jurnal Kolaboratif Sains Indonesian Marketing Journal Jurnal Pengabdian Ibnu Sina International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Abdimas Maduma 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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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.
Pengaruh Teknologi Keuangan, Modal Minimum, dan Literasi Keuangan Terhadap Minat Investasi Mahasiswa di Kota Batam Sarito, Masroni Lumban Batu; Poniman
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i07.1514

Abstract

This study aims to examine the influence of financial technology, minimum capital, and financial literacy on students' investment interest. The background of this research stems from the low participation of students in investment activities, despite the availability of conveniences such as fintech platforms, low initial capital requirements, and access to financial information. This research uses a quantitative method with a descriptive approach and multiple linear regression analysis. Data were collected through questionnaires distributed to 95 accounting students from five universities. The results show that partially, financial technology and financial literacy have a significant influence on students' investment interest. Meanwhile, minimum capital does not significantly affect investment interest. Simultaneously, the three independent variables significantly influence students' investment interest. These findings indicate the importance of enhancing financial literacy and utilizing financial technology to encourage student participation in early-stage investment activities.
Skill Gap Analysis of Human Resources Between Higher Education and the Workforce in Bangka Belitung Province Poniman; Aditia Novaldi, Rifki; Intan Desiga, Hanifa; Natasha
Psychological Research and Intervention Vol. 8 No. 1 (2025):
Publisher : Faculty of Psychology, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/pri.v8i1.91008

Abstract

This research examines the ongoing skills gap between higher education and the labor market in the Bangka Belitung Islands Province, Indonesia. The study aims to uncover the root causes of the mismatch between graduates’ competencies and industry needs while analyzing psychological and institutional factors that influence employability. Employing a qualitative case study approach, data were collected through interviews, focus group discussions, and document analysis involving universities, industries, and local government agencies. Findings indicate that the skills gap is primarily driven by three factors: misaligned curricula, limited academia–industry collaboration, and low career self-efficacy among graduates. Furthermore, the lack of exposure to practical and experiential learning environments reduces students’ confidence, adaptability, and work readiness. To address these challenges, the study recommends an integrated approach that combines experiential learning, curriculum co-creation, and strong cross-sectoral collaboration supported by local policies. Theoretically, it integrates the Skills Gap Theory, Human Capital Theory, and Link and Match Theory within an educational psychology perspective to explain how structural and psychosocial factors jointly influence human capital development. Ultimately, this study provides actionable insights for enhancing higher education’s role in regional workforce competitiveness and equipping graduates to succeed in a rapidly evolving, technology-driven labor market.
MENYIAPKAN GENERASI BERWAWASAN GLOBAL DENGAN PELATIHAN BAHASA INGRIS KEPADA ANAK USIA SEKOLAH DASAR Poniman; Muhammad Sirod
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19331

Abstract

Abstract This community service program aims to assist the residents of Karangasem Village, Laweyan, Surakarta. Parents in Karangasem who have elementary school-aged children feel the need to enhance their children's English skills. The D3 English Study Program collaborates with Karangasem Village to help them by conducting English training for elementary school-aged children entitled "English Training for Elementary School-Aged Children: Preparing a Globally Minded Generation." This community service program implements the Service Learning method, where the facilitators involve students who actively participate, from preparing the materials to the implementation of the training. The students act as controllers and facilitators of the learning forum, held in 8 sessions. This English training employs specific strategies, namely (1) providing basic and easy materials, (2) using an intensive approach, (3) creating an engaging atmosphere interspersed with games, (4) providing short and humorous stories that contain moral lessons and inspirational social messages. By the end of the activities, they feel eager to learn more about English language skills. Participants recognizing the need for English will continue learning it, understand the importance of English, and possess a global perspective—that is, broadmindedness and the ability to adapt to modern life. Key words: English language, global, ‘service learning', training
THE POLITICAL ECONOMY OF TRANSFER PRICING: ITS CONTRIBUTION TO TAX AVOIDANCE AND WEALTH RETENTIVENESS Poniman; Lilik Purwanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.686

Abstract

This article examines transfer pricing not as a neutral technical mechanism for allocating costs and revenues, but as a strategic instrument used by multinational enterprises to engage in tax avoidance and consolidate wealth. Drawing on a critical accounting framework, it builds on Sikka and Willmott (2010), who show that intra-group pricing constitutes a politico-economic practice that enables the systematic shifting of profits to low-tax jurisdictions, thereby eroding the tax base of countries where real economic activity takes place. The analysis highlights how corporations mobilize technical legitimations such as claims of arm’s length pricing to construct new “truths” about fair value that are difficult for tax authorities to contest, particularly in developing countries with limited regulatory and audit capacity. Through a Foucauldian lens, transfer pricing is interpreted as a technology of power that reinforces the dominance of global capital over nation-states by controlling profit flows, structuring asymmetric regulatory negotiations, and deepening fiscal inequalities. The article thus argues that transfer pricing is a practice deeply embedded in vested interests and power relations, with significant implications for tax justice, state fiscal capacity, and the distribution of wealth in the global economy.
Analisis Diversifikasi Aset, Risiko dan Ukuran BPR Terhadap Efficiency pada BPR yang terdaftar di OJK Dermawan, Prince; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): 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.v7i4.6724

Abstract

                This study aims to analyze the impact of asset diversification, credit risk, and the size of Rural Banks (BPR) on operational efficiency at BPRs registered with the Financial Services Authority (OJK) during the period of 2019-2022. The study shows that asset diversification does not significantly affect BPR efficiency, with a Loan to Deposit Ratio (LDR) coefficient of 0.329830 and a probability of 0.7441, indicating that poorly managed diversification can increase operational risks and decrease efficiency. Previous studies support this finding, suggesting that BPRs should select more targeted investment portfolios to reduce risks and support efficiency. On the other hand, credit risk, measured by the Non-Performing Loan (NPL) ratio, has a significant positive effect on BPR efficiency, with a coefficient of 2.300770 and a probability of 0.0294. The higher the NPL, the greater the credit risk faced, leading to increased operational costs and decreased efficiency. Meanwhile, BPR size has a significant positive impact on efficiency, with a coefficient of 2.57133 and a probability of 0.0022, indicating that larger banks tend to be more efficient due to greater access to financial resources and better economies of scale. Overall, asset diversification, credit risk, and BPR size together explain 87.5% of the variation in BPR efficiency. Therefore, BPR management needs to focus on good risk management and maintain a balance between asset diversification and bank size to sustainably improve operational efficiency.
Penerapan Metode Activity Based Costing for Water Footprint Accounting pada Usaha Laundry Coin Kota Batam Harefa, Josman; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): 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.v7i4.6746

Abstract

This study aims to apply the Activity Based Costing (ABC) method in water footprint accounting for coin laundry businesses in SS Laundry Coin. Through this approach, we analyze the costs associated with water usage and the laundry process to determine the contribution of each activity to the total costs. The method used includes data collection through direct observation and interviews with laundry business owners. The results indicate that the implementation of the ABC method enables business owners to better understand water expenditures, identify activities that impose the most costs, and discover opportunities for efficiency in resource usage. The conclusion of this study recommends the importance of applying the ABC method in water footprint accounting to enhance the sustainability of laundry businesses in SS Laundry Coin.
Kepercayaan Diri Mahasiswa Akuntansi Indonesia dalam Mengadopsi Kecerdasan Buatan (AI) Ester Sari Lumban Tobing; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): 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.v7i4.6951

Abstract

This study aims to examine the factors that influence accounting students in Batam City in Adopting Artificial Intelligence (AI) with independent variables namely Self-Confidence, Training and Technological Infrastructure. The population in this study were accounting students in Batam City semesters 3, 5, and 7. The method used in sampling was purposive sampling technique. The sample in this study amounted to 100 people obtained using the slovin formula. Data were obtained by distributing questionnaires and using a Likert scale and then processed using SPSS Version 26. The results of this study indicate that Self-Confidence (X1) does not have a significant effect on Adopting Artificial Intelligence with a value of 0.853> 0.05, Training (X2) has a significant effect on Artificial Intelligence (AI) with a significance value of 0.000 <0.05 and Technological Infrastructure (X3) has a significant effect on Adopting Artificial Intelligence (AI) with a significance value of 0.000 <0.05. The magnitude of the influence of the independent variable with the dependent variable is 0.707 or if in percentage it is 70.7% as shown by R adjective square.
Co-Authors Adherina Perabu Aditia Novaldi, Rifki Ahmad Yani Andi Zuhra Ibrahim Andika Putra Anwar Arjunah Ayu Andriyaningsih Bela Safitri Latowale Br Purba, Neni Marlina Burmansah Burmansah cintiya Dermawan, Prince Devi Naibaho Donny Adiatmana Ginting E Janrosl, Viola Syukrina Emilia Putri Lestari Ester Sari Lumban Tobing Farid H Tamim Gina Sonia Graha Pratiwi, Rezky Harefa, Josman I Gede Januariawan Ilahiyah, Al-ma’rifati Intan Desiga, Hanifa Khoerotunisaliswati Lilik Purwanti Maya Ranti Milawati Muhamad Tedy Lum Muhammad Sirod Muhammad Sirod Natasha Niluh Desy Purnamasari Novison Nurhayati Marada Nurlita Kapiso Pardono Prima, Argo Putra Priono Purba, Neni Marlina BR PURWANDOKO, EDI Putri Septiani Reyvana Ritonga, Irma Sri Lestari Rohman, Albaru Sarito, Masroni Lumban Batu Seriasih, Ni Wayan Siti Alifa Sitorus, David Humala Sri Amaliah Mandati Suherman, Hendra SUSANTO SUSANTO Suwadnyana, I Wayan Taridi, Taridi Tisna Kurniawan, I Wayan Tri Anggraini Tri Arie Bowo Wiyarno, Yoso Yudit Yuliadi Yuliana Yuliana Yuliansyah Zetli, Sri Zhanaz Tasya Zuherna