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All Journal Jurnal Teknik Mesin Faktor Exacta JOURNAL OF APPLIED ACCOUNTING AND TAXATION FINANCIAL : JURNAL AKUNTANSI Forum Manajemen Riset Akuntansi (RISTANSI) Sustainable : Jurnal Akuntansi Edusifa: Jurnal Pendidikan Islam Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Indonesian Research Journal on Education Balance : Media Informasi Akuntansi dan Keuangan Journal of Multiperspectives on Accounting Literature JUPARITA: Jurnal Pariwisata Tawangmangu Advantage: Journal of Management and Business Journal of Sustainable Community Development Jurnal Media Akademik (JMA) JUTRIANCE JURALINUS
INDRA LUKMANA PUTRA
Politeknik Negeri Malang
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PENGARUH PENGGUNAAN BAHAN BAKAR BIOPREMIUM DARI TETES TEBU TERHADAP PERFORMA MESIN MOTOR HONDA SUPRA X125 LUKMANA PUTRA, INDRA
Jurnal Teknik Mesin Vol 3, No 02 (2014): JTM : Volume 03 Nomor 02 Tahun 2014
Publisher : Jurnal Teknik Mesin

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

Abstract

Abstrak Membengkaknya konsumsi BBM jenis solar dan premium disebabkan meningkatnya jumlah kendaraan bermotor yang signifikan terus terjadi Untuk itu perlu adanya bahan bakar alternatif sebagai pengganti bahan bakar minyak, yaitu bahan bakar bioetanol. Ethanol atau ethyl alcohol (C2H5OH) berupa cairan bening tidak berwarna, terurai secara biologis (biodegradable), toksisitas rendah dan tidak menimbulkan polusi udara yang besar apabila bocor. Ethanol yang terbakar menghasilkan karbondioksida (CO2) dan air (H2O). Bahan bakar yang digunakan dalam penelitian adalah premium (kelompok standart) dan kelompok eksperimen meliputi biopremium E5, E10, E15, dan E20. Sedangkan untuk bioethanol berasal dari tetes tebu dengan kadar etanol 96% yang diperoleh dari toko kimia. Penelitian ini bertujuan untuk mengetahui performa mesin Honda Supra X125 2008. Berdasarkan hasil penelitian dapat disimpulkan. Torsi meningkat pada putaran 3500 rpm sebesar 10,58% dengan bahan bakar E20. Daya meningkat pada putaran 6000 rpm sebesar 11,64% dengan bahan bakar E10. Konsumsi bahan bakar menurun pada putaran 5000 rpm sebesar 22,73% dengan bahan bakar E5. Tekanan efektif rata-rata meningkat pada putaran 3500 rpm sebesar 10,65% dengan bahan bakar E20. Sedangkan campuran bahan bakar terbaik yang sesuai dengan apa yang diinginkan peneliti adalah E5 dimana terjadi penurunan signifikan pada konsumsi bahan bakar pada putaran 5000 rpm sebesar 22,73%. Kata Kunci: Performa Mesin, Bioethanol,bio premium, premium.
Efek Teknologi Informasi dan Work Life Balance Terhadap Kinerja Karyawan Pada New Normal : Efek Teknologi Informasi dan Work Life Balance Terhadap Kinerja Karyawan Pada New Normal Indra Lukmana Putra
Advantage: Journal of Management and Business Vol. 2 No. 1 (2024): Juni 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v2i1.34

Abstract

The development of information technology has developed and influenced employee performance behavior in a business entity, especially in the new normal era where terms such as work life balance have emerged. The main aim of the research is to analyze the influence of information technology and work-life balance on employee performance. Both have the effect of supporting employee performance. Information technology and work-life balance as variables to assess the influence of employee performance. This research uses a quantitative approach with the type of explanatory research. The form of research observation is in the form of surveys and questionnaires. The research results show that information technology and work-life balance have a significant influence on employee performance in multinational business entities in the New Normal era. So it is known that information technology and Work Life Balance variables have a positive effect on employee performance in the New Normal era. Keywords: Information Technology, Work Life Balance, Employee Performance
Pelatihan Akuntansi Perpajakan Mitra Industri Properti Novi Nugrahanti; Indra Lukmana Putra; Muhammad Kholisul Imam; Atika Syuliswati; Aisyah Vanadia Rubianto; Peni Puspitasari
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 3, No 2: August 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v3i2.26866

Abstract

This community service activity focuses on strengthening the understanding and application of tax accounting in the property industry, essential for improving tax compliance and efficiency. The targets of this activity include industry partners in the property sector located in Surabaya and Batu, East Java, as well as students involved in developing their practical skills. This activity aims to strengthen the skills of industry partners in tax calculation and reporting and develop solutions that can be integrated into their tax accounting practices. The methods used include observation to identify challenges and needs of industry partners, theoretical and practical training on tax calculation, and evaluation of activity results through questionnaires. The evaluation results showed a significant increase in the knowledge and skills of industry partners related to tax accounting. The evaluation also identified the need to integrate tax planning into management and develop more efficient tax accounting applications. 
Determinant state earnings qualities better than Private Pharmaceutical Companies Putra, Indra Lukmana; Maulana , Nurefa; Suliswanto , Muhammad Sri Wahyudi
Journal of Multiperspectives on Accounting Literature Vol. 2 No. 2 (2024): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v2i2.36683

Abstract

Purpose: Comparative Earning Quality of State and privately pharmaceutical companies listed on Indonesian Stock Exchange (BEI) between 2019-2023 period with liquidity, profitability, solvency and efficiency ratio. Methodology/approach: After collecting the necessary data, appropriate financial ratios and descriptive statistical techniques are used to analyze, interpret and provide a brief overview of the data collected. the comparison involves two state-owned and two privately-owned pharmaceutical discretionary accruals and earnings persistence for earnings quality, and net profit margin, current ratio, debt-to-equity ratio, and total asset turnover for financial performance measurements. Findings: net profit margin, current ratio, debt to equity ratio, dan total asset turnover have significant differences in the variables private are superior to those of state pharmaceutical companies. This recommends the importance of improving earnings quality of State pharmaceutical companies Practical implications: these companies should refrain from earnings manipulation to foster strong and high-quality financial performance, particularly within Indonesia's pharmaceutical sector. Originality/value:  This comparison aims to contribute to financial management research by providing insights into the performance of different types of pharmaceutical companies based on earnings quality and financial statement ratios, thus offering academic contributions to the field.
SUSTAINABLE TOURISM PADA WISATA CAGAR BUDAYA SITUS KARUMAN Lukmana Putra, Indra
Jurnal Pariwisata Tawangmangu Vol 2 No 2 (2024): Juli 2024
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juparita.v2i2.284

Abstract

Aspek Pariwisata berkelanjutan peningkatan kesejahteraan, perekonomian, dan peningkatan kualitas hidup. Lebih jauh lagi dengan menjaga dan melestarikan cagar budaya sebagai warisan leluhur dengan meminimalkan dampak negatif terhadap situs cagar budaya. Tujuna riset mengidentifikasi dampak dari pariwisata berkelanjutan. implementasi pariwisata berkelanjutan pada dimensi lingkungan, ekonomi dan sosial budaya masyarakat Situs Mbah Karuman, lokasi riset dilakukan di Kelurahan Tlogomas, Kecamatan Lowokwaru Kota Malang. Metode deskriptif kualitatif, kolektif data primer dan sekunder hasil dari wawancara, observasi, dokumentasi, dan studi kepustakaan. Pariwisata berkelanjutan Situs Cagar Budaya Mbah Karuman dilakukan kolektif antara generasi muda dan sesepuh masyarakat setempat untuk mewujudkan wisata ramah lingkungan, menjaga kelestarian dan menumbuhkan rasa peduli pada kelestarian cagar budaya. Dari pengelola sampah, lahan ekonomi berupa warung kopi, pemancingan dan dari segi sosial Masyarakat dapat melestarikan seni dan budaya dengan melakukan regenerasi generasi muda dengan kegiatan seni bantengan dan kerajinan tangan.
Penerapan Algoritma Sweep dan Particle Swarm Optimization (PSO) sebagai Alternatif Menentukan Rute Distribusi Fauzi, Ilham Saiful; Wardani, Imaniah Bazlina; Putra, Indra Lukmana; Puspitasari, Peni
Faktor Exacta Vol 16, No 4 (2023)
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/faktorexacta.v16i4.18962

Abstract

One aspect of marketing activities is distribution. In the process of distributing goods, it is important to determine the optimal route that minimize mileage and reduce costs. This study aims to provide alternative solutions in determining distribution routes with the shortest distance which has implications for shorter travel times and lower costs. This research adapts the Capacitated Vehicle Routing Problem (CVRP) model with the approach of sweep and Particle Swarm Optimization (PSO) algorithm to determine the route. To generate a comparison route, we use the Nearest Neighbor (NN) algorithm. The result was that 100 agents were divided into 6 clusters and the total distance of the PSO-generated route is 218.115 units or 85.70% of the route distance generated by Nearest Neighbor algorithm.
Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Putra, Indra Lukmana; Fauzi, Ilham Saiful; Puspitasari, Peni
Forum Manajemen Vol 22 No 1 (2024): Jurnal Forum Manajemen April 2024
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v22i1.590

Abstract

Pajak merupakan pendapatan yang digunakan untuk pengeluaran negara oleh pemerintah, namun bagi perusahaan, pajak merupakan suatu biaya yang dapat mempengaruhi laba yang dihasilkan. Latar belakang penelitian ini didorong oleh kompleksitas praktik penghindaran pajak yang sering dilakukan oleh perusahaan pertambangan untuk mengurangi kewajiban pajak mereka. Dalam konteks ini, faktor-faktor seperti Firm Size, Leverage, Profitabilitas, dan Sales Growth diidentifikasi sebagai variabel yang berpotensi memengaruhi praktik penghindaran pajak di sektor pertambangan. Tujuan penelitian ini adalah untuk mengidentifikasi pengaruh variabel-variabel tersebut terhadap praktik penghindaran pajak dalam entitas usaha pertambangan yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah analisis regresi data panel pada sampel 12 perusahaan pertambangan selama periode 2018 hingga 2021. Hasil penelitian menunjukkan bahwa Profitabilitas dan Sales Growth memiliki pengaruh negatif yang signifikan terhadap praktik penghindaran pajak, sementara Firm Size dan Leverage tidak berpengaruh secara signifikan. Kesimpulan yang dapat diambil adalah pentingnya perusahaan pertambangan untuk memperhatikan Profitabilitas dan Sales Growth dalam merancang kebijakan perpajakan yang efektif guna mengurangi praktik penghindaran pajak dan mematuhi kewajiban perpajakan yang berlaku.   Taxes are income that is used to state spending by government, however for companies, tax is a cost that can affect the profits generated. The background of this research is driven by the complexity of tax avoidance practices commonly employed by mining companies to reduce their tax liabilities. In this context, factors such as Firm Size, Leverage, Profitability, and Sales Growth are identified as variables that may influence tax avoidance practices in the mining sector. The aim of this study is to identify the impact of these variables on tax avoidance practices in mining entities listed on the Indonesia Stock Exchange. The research method utilized is panel data regression analysis on a sample of 12 mining companies during the period 2018 to 2021. The results indicate that Profitability and Sales Growth have a significant negative impact on tax avoidance practices, while Firm Size and Leverage do not show significant influence. The conclusion drawn highlights the importance for mining companies to consider Profitability and Sales Growth in designing effective tax policies to reduce tax avoidance practices and comply with applicable tax obligations.
PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD Indra Lukmana Putra
RISTANSI: Riset Akuntansi Vol. 3 No. 2 (2022): RISTANSI: Riset Akuntansi, Volume 3, Nomor 2, Desember 2022
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v3i2.1350

Abstract

The purpose of this study was to investigate the effect Financial Pressure, Stability dan Target on financial statement fraud. The study population consisted of Infrastructure, Utilities and Transportation companies on the Indonesia Stock Exchange (IDX) from 2018-2020.The sampling technique used was purposive sampling.The method used in this research is quantitative research methods. The data source consists of secondary data obtained from the Indonesia Stock Exchange (IDX). The result showed that financial stability had a significant effect on financial statement fraud, indicating that companies that have pressure can enhance fraud behavior.
AKUNTANSI PERFILMAN : PERAN DALAM INDUSTRI PERFILMAN NUSANTARA Indra Lukmana Putra; Ditya Wardana; Chrismantya D. S. Nugroho
RISTANSI: Riset Akuntansi Vol. 4 No. 1 (2023): RISTANSI: Riset Akuntansi, Volume 4, Nomor 1, Juni 2023
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v4i1.1677

Abstract

This study focuses on identifying films as intangible assets using accounting perceptions Research is carried out as an industrial internship agenda that aims to reduce the Gap/distance between academics and practitioners, namely going directly into the industry to find out the obstacles they face. Film Accounting has an accounting role in the film industry. Film Accounting here aims to build a practical accounting concept in the Indonesian film industry as an industrial culture that continues to grow. This study uses a qualitative research design with a case study approach. Data collection was carried out on a primary and secondary basis with the subject of the Indonesian film industry. The results of this study indicate that the role of accounting is found in every stage of the film and different accounting practices are found in the film industry. One of them records film as an asset owned by a film entity. Several obstacles namely royalties, piracy and settlement can be completed as a film accountant role. The conclusion is that renewal and the active role of accountants in the film industry are needed in order to build and resolve the obstacles to the Indonesian film industry.
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA IKAN HIAS PREDATOR DI AQUATIC PREDATOR MALANG Mohammad Anjasmoro; Mustofa Hadi; Mohammad Maskan; Indra Lukmana Putra; Nurefa Maulana
Jurnal Media Akademik (JMA) Vol. 2 No. 10 (2024): JURNAL MEDIA AKADEMIK Edisi Oktober
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i10.793

Abstract

Harga dan Kualitas produk merupakan faktor yang perlu diperhatikan oleh pelaku usaha untuk menarik perhatian pelanggan dalam melakukan keputusan pembelian. Harga dan kualitas produk mempengaruhi keputusan pembelian dan keputusan pembelian dapat meningkatkan penjualan usaha. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh harga dan kualitas produk terhadap keputusan pembelian ikan hias di Aquatiq Malang. Penelitian ini merupakan penelitian Eksplanatory dengan variabel harga, kualitas produk dan keputusan pembelian. Teknik pengumpulan data menggunakan observasi dan kuesioner, dengan teknik Purposive Sampling kepada 60 responden Aquatiq Malang. Untuk analisis data digunakan, analisis regresi linier berganda serta uji hipotesa yaitu uji F (uji simultan) dan uji t (uji parsial). Berdasarkan hasil analisis regresi linier berganda diperoleh hasil uji F menunjukkan bahwa Fhitung 155,179 (> F tabel sebesar 3,15) atau P < 0,05 sehingga hipotesis diterima. Hasil uji t pada variabel harga menunjukkan t hitung > ttabel (2,188 > 1.670) atau P < 0,05 dengan koefisien pengaruh 0,513 sehingga hipotesis diterima dan variabel kualitas harga menunjukkan t hitung (2,435 > 1.670) atau P < 0,05 dengan koefisien pengaruh 0,319 sehingga hipotesis diterima. Dari hasil penelitian ini dapat disimpulkan bahwa harga dan kualitas produk berpengaruh secara signifikan terhadap keputusan pembelian. Harga memiliki pengaruh yang paling dominan terhadap keputusan pembelian. Diharapkan Aquatiq Malang agar meningkatkan hubungan yang baik dengan konsumen agar konsumen selalu melakukan keputusan pembelian di Aquatiq Malang.
Co-Authors Ayu Selia Maharani Ernawati, Widi Dwi Fadelis Sukya, Fadelis Fauzi, Ilham Saiful Handayani, Kuni Utami Junus , Mochammad Kusuma, Andi Maulana , Nurefa Mohammad Anjasmoro Mohammad Maskan Muhammad Kholisul Imam Muhammad Sri Wahyudi Suliswanto Mustofa Hadi Novi Nugrahanti Nugraha Wijayanto Nugrahani, Novi Nugraheni, Dhea Galuh Nurefa Maulana Oktora, Yeki Senja Peni Puspitasari Peni Puspitasari Peni Puspitasari, Peni Pratama, Bagas Brian Pupitasari, Peni Rizki Putri Ramadhani Rubianto, Aisyah Vanadia Rubianto, Aisyah Vanandia Satriya Nugroho, Chrismantya Dwi Siti Amerieska Syuliswati, Atika Wardana, Ditya Wardani, Imaniah Bazlina Zulmy Faqihuddin Putra