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All Journal Indonesian Journal of Electronics and Instrumentation Systems Jurnal Teknik Mesin Faktor Exacta JOURNAL OF APPLIED ACCOUNTING AND TAXATION Gorontalo Accounting Journal FINANCIAL : JURNAL AKUNTANSI Forum Manajemen Jurnal Pengabdian Masyarakat Asia 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 Jurnal Manajemen dan Ilmu Administrasi JBIAM
INDRA LUKMANA PUTRA
Politeknik Negeri Malang
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

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Analysis of The Influence of System Quality, Information Quality, Service Quality on Net Benefits in The Finance Billing Management System (FBMS) Ayu Selia Maharani; Indra Lukmana Putra
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.7412

Abstract

The information system applied at BP Batam is the Finance Billing Management System (FBMS). FBMS manages financial reports from budgeting, receipts, and expenditures. This study examines how the quality of the system, information, and service influence user satisfaction and how user satisfaction impacts the net benefits of implementing the FBMS application at BP Batam. This research model adopts the DeLone and McLean IS success model. This research uses quantitative research. The population in this study were employees of BP Batam with a sampling technique using a nonprobability sampling method. The sample used was 60 FBMS users. The findings indicate that user satisfaction is influenced by system, information, and service quality, which in turn influences net benefit.
Al-Ghazali Dalam Keperilakuan Manajemen Keuangan Lukmana Putra, Indra
Edusifa: Jurnal Pendidikan Islam Vol. 9 No. 4 (2024): Edusifa : Jurnal Pendidikan Islam
Publisher : STIT Sirojul Falah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56146/edusifa.v9i4.207

Abstract

This reseach about values of Al-Ghazali Islamic Behaviour Ethics for making decision on Finance Management. Some Phenomena violations of ethical practices fraud on financial management. assumption is that the degradation of ethical behavior is due to a lack of values religion in behavior in financial management loss of function in distinguishing between what is good and what is wrong the bad one. This research using the library research method aims to raise the value of religiosity, especially according to Al-Ghazali in his book Mizan al-'Amal or Al-Mizan, in the context about financial management in decision making. Behavioural finance how influence of psychology of integrity can be expanded in terms of making decision and meaning with the mujahadah component in Al-Mizan, that integrity referred to here is trying to avoid bad trait that are prohibited in Islam and this leads to compliance with regulations and avoiding bad actions like fraud management.
Al-Ghazali Dalam Keperilakuan Manajemen Keuangan: Al-Ghazali Dalam Keperilakuan Manajemen Keuangan Lukmana Putra, Indra
Edusifa: Jurnal Pendidikan Islam Vol. 9 No. 2 (2023): Edusifa: Jurnal Pendidikan Islam
Publisher : STIT Sirojul Falah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56146/edusifa.v9i2.210

Abstract

This reseach about values of Al-Ghazali Islamic Behaviour Ethics for making decision on Finance Management. Some Phenomena violations of ethical practices fraud on financial management. assumption is that the degradation of ethical behavior is due to a lack of values religion in behavior in financial management loss of function in distinguishing between what is good and what is wrong the bad one. This research using the library research method aims to raise the value of religiosity, especially according to Al-Ghazali in his book Mizan al-'Amal or Al-Mizan, in the context about financial management in decision making. Behavioural finance how influence of psychology of integrity can be expanded in terms of making decision and meaning with the mujahadah component in Al-Mizan, that integrity referred to here is trying to avoid bad trait that are prohibited in Islam and this leads to compliance with regulations and avoiding bad actions like fraud management.
Keperilakuan Well-being Investasi Kolektor Jersey Bola Original Lukmana Putra, Indra; Puspitasari, Peni; Oktora, Yeki Senja
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.129

Abstract

Riset sosial keperilakuan keuangan investasiI well-being kolektor jersey original, berfokus menganalisis determinasi keputusan investasi. Pendekatan kualitatif berproses pengumpulan data wawancara mendalam  kmunitas  kolektor jersey bola original berjejaring  media sosial. Analisis data menyoroti perilaku investasi berorientasi well-being dilatarbelakangi harapan fluktuasi nilai jersey ori yang dikumpulkan. Temuan kesejahteraan berinvestasi Jersey ori bergantung pada pengalaman dan pengetahuan kolektor mengenai nilai sejarah dan keaslian produk. Lebih lanjut, riset menemui tren berkembang pasar jersey original dari media sosial kenaikan harga dan fashion berupa tingginya permintaan. Digitalisasi dan platform online semakin mendongkrak situasi, sehingga memunculkan fenomena Fear of Missing Out (FOMO) memicu ketakutan para kolektor kehilangan peluang investasi tampaknya menjanjikan. Riset  literasi perilaku manajemen keuangan dengan kesejahteraan menyoroti pentingnya pendekatan terinformasi mengelola investasi jersey ori sambil menyadari para kolektor memprioritaskan kepuasan pribadi daripada keuntungan finansial. Kontribusi kedalama riset memberikan wawasan tentang dinamika keperilakuan keuangan dan kepuasan individu dalam konteks berinvestasi jersey original.
Kompensasi Hijau: Gaji dan Manfaat Kesejahteraan Berkelanjutan Berbasis Kinerja Karyawan dalam Kewirausahaan Sosial Pengelolaan Sampah Lukmana Putra, Indra; Wijayanto, Nugraha; Junus , Mochammad
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26136

Abstract

Green compensation, reward system for employee performance, is crucial for sustainability in organizations requiring human resources, including waste management social entrepreneurship. Social entrepreneurship, built on social intentions and goals, represents an innovative approach to addressing social problems while creating business opportunities. Social enterprises that empower surrounding communities, rewards are implemented through salaries and welfare benefits. Relationship between compensation, benefits, and employee performanced  in waste management social entrepreneurship varies, with evidence showing that adequate compensation significantly enhances productivity and motivation. Particularly relevant in waste management, where employee engagement is essential for effective operations. Quantitative research aims to determine whether salary and welfare benefits influence employee performance in a waste management social enterprise.Research sample consists of 103 staff members who have been empowered by the organization, which has been in operation for over 12 years. Data were collected using a structured questionnaire distributed to all employees in the sample. Data were processed using statistical analysis software (such as SPSS)  determine strength and significancy relationships between variables. Findings reveal salary and welfare benefits significancy impact on employee performance. However, magnitude influence falls within the moderate category, suggesting that other factors not examined in this study also affect performance. Additional factors warrant further investigation to provide a more comprehensive understanding of employee performance drivers
Greenwashing: Really Green Accounting or Claim Issued? Lukmana putra, Indra; Nurefa Maulana
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i2.19235

Abstract

Greenwashing has been a major concern in discussions on sustainability, where companies often claim environmentally friendly practices that are not always backed up by concrete actions. This research aims to determine whether greenwashing truly reflects sustainability or is just a marketing tactic. The method used analyzes literature and case studies from various industries over the period 2021-2024. The research found that greenwashing is more often used as a corporate image strategy than an actual commitment to sustainability. The results show that many companies utilize uncertain and less transparent environmental claims, which ultimately misleads consumers and hinders real progress in sustainable business practices. The findings emphasize the importance of stricter regulation and clearer reporting to ensure that sustainability claims truly reflect actions that support the environment. This research lies in highlighting the prevalence of greenwashing, which can inform policymakers and regulatory bodies about the need for stricter regulations and clearer reporting standards to protect consumers and promote genuine sustainability.The research is limited by its focus on the 2021-2024 period and lacks clarity on specific industries or regions, which may affect its generalizability. It relies on secondary sources without primary data, such as interviews or surveys, potentially missing emerging trends or firsthand insights into greenwashing practices. Keywords: Corporate Image Strategy; Greenwashing; Sustainability.
Evaluasi Kepatuhan Perpajakan Pengadaan Barang dan Jasa Dispendukcapil Kabupaten Malang Nugraheni, Dhea Galuh; Ernawati, Widi Dwi; Lukmana Putra, Indra
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.153

Abstract

Reseach evaluates tax compliance in the procurement of goods and services at the Department of Population and Civil Registration of Malang Regency, specifically concerning the calculation, remittance, and reporting of Income Tax Article 22, Article 23, and Value Added Tax (VAT). The research focuses on a local government institution obligated to fulfill tax duties in accordance with prevailing regulations. This applied research employs an exploratory method using interviews, observations, and documentation based on the 2023 procurement budget reports. In general, tax reporting procedures complied with regulations through the DJP Online system, supported by Bank Jatim as the reporting intermediary. However, several discrepancies were identified, such as misclassification of income tax on printed material procurement, inaccurate daily transaction recording, and inconsistencies in payment and remittance dates. Tax remittance occasionally exceeded the ideal post-completion period. Technical issues also occurred during reporting via the Coretax DJP system, particularly delays and data entry errors. Contributes to improving the accuracy of tax administration in local government entities. It is recommended that treasurers exercise greater care in classifying tax objects and strengthen coordination with the Regional Financial and Asset Agency (BKAD) to ensure smooth digital tax reporting. The findings underscore the importance of enhancing human resource capacity and leveraging information technology to support optimal public sector tax compliance.
Optimizing Biodegradable Waste Conversion with IoT-Based Bioreactor System Junus, Mochammad; Mustain, Asalil; Putra, Indra Lukmana
IJEIS (Indonesian Journal of Electronics and Instrumentation Systems) Vol 15, No 2 (2025): October
Publisher : IndoCEISS in colaboration with Universitas Gadjah Mada, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ijeis.107566

Abstract

In Indonesia, the problem of organic waste continues to grow in parallel with population increase and urbanization. However, the management of organic waste still relies on conventional methods that are often ineffective. Conversely, organic waste holds significant potential to be transformed into organic fertilizer and renewable energy through appropriate technological approaches. This study aims to design and implement an organic waste management system that incorporates automatic sorting and biogas conversion. The system is integrated with an Internet of Things (IoT)-based monitoring system at the 3R Integrated Waste Processing Site (TPST 3R) in Mulyoagung, Malang Regency. The system consists of an anaerobic bioreactor that produces methane gas and liquid fertilizer, an automatic sorting unit equipped with color, IR, and weight sensors, and an IoT dashboard for real-time monitoring of temperature, pH, and gas pressure. The research employed both technical and participatory methods, including community training and processing output evaluation. Results indicate a sorting efficiency of up to 92%, biogas production of approximately 22 m³ per ton of organic waste, and a significant increase in community participation. The system proved to be effective, adaptable, and capable of delivering positive social, economic, and environmental impacts. 
Menilai Efektivitas Pembelajaran Akuntansi Berbasis AI dari Perspektif Mahasiswa Widhiyanti, Santi; Putra, Indra Lukmana
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4554

Abstract

The advancement of Artificial Intelligence (AI) has driven significant transformations in higher education, including accounting learning. This study analyzes the influence of students’ perceptions of AI-based accounting learning, their experience using AI, and their understanding of accounting terms through AI on the effectiveness of accounting learning. A quantitative approach was employed through an online survey of 66 D3 and D4 Accounting students at Politeknik Negeri Malang, using purposive sampling and multiple linear regression analysis with SPSS. The results indicate that the three independent variables do not have a significant effect on the effectiveness of learning. The negative influence of understanding accounting terms suggests that learning effectiveness is still affected by pedagogical factors and technological readiness. These findings emphasize that the successful integration of AI in accounting learning depends not only on technology but also on students’ readiness and instructor support.
Penggunaan Bahasa Indonesia dalam Dunia Usaha dan Dunia Industri (Dudi) Bidang Jasa Puspitasari, Peni; Putra, Indra Lukmana; Ramadhani, Rizki Putri; Putra, Zulmy Faqihuddin
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1481

Abstract

Di dunia usaha dan dunia industri khususnya bidang jasa, baik para pengusaha maupun pekerja membutuhkan keterampilan berbahasa yang baik dan benar dalam berkomunikasi untuk memajukan aktivitas bisnis. Keterampilan berbahasa Indonesia yang baik akan dapat mempermudah kerja sama dengan mitra bisnis dan membangun kredibilitas atau citra perusahaan. Namun, berdasarkan hasil penelitian ditemukan bahwa praktik penggunaan bahasa Indonesia di dunia usaha dan industri belum sepenuhnya berjalan dengan baik karena berbagai faktor. Riset bertujuan memperoleh gambaran detail penggunaan bahasa Indonesia di DUDI. Riset deskriptif kualtitafif dilakukan dengan menyebarkan kuesioner pada perusahaan jasa lokal. Hasil riset menggambarkan detail penggunaan bahasa Indonesia di dunia usaha dan dunia industri, keterampilan berbahasa yang dibutuhkan di DUDI, kendala-kendala yang terjadi terkait dengan penggunaan bahasa Indonesia di DUDI, dampak yang terjadi dan alternatif solusinya dari perspektif dunia industri. Lebih jauh dari itu, dari hasil penelitian ini akan dapat dianalisis celah atau missing link antara kebutuhan keterampilan berbahasa Indonesia di industri dan edukasi perguruan tinggi vokasi.
Co-Authors AFIATIN, Yunia Afrizal, Daffa Akbar, Fillah Asalil Mustain Ayu Selia Maharani Bintang, Zahril Ernawati, Widi Dwi Fadelis Sukya, Fadelis Fauzi, Ilham Saiful Handayani, Kuni Utami Herdiana Imam, Muhammad Kholisul Junus , Mochammad Kholisul Imam, Muhammad Kusuma, Andi Maulana , Nurefa Mochammad Junus Mohammad Anjasmoro Mohammad Maskan Muhammad Sri Wahyudi Suliswanto Mustofa Hadi Nugraha Wijayanto Nugrahani, Novi Nugrahanti, Novi Nugraheni, Dhea Galuh Nurefa Maulana Oktora, Yeki Senja Peni Puspitasari, Peni Pratama, Bagas Brian Pupitasari, Peni Putra, Zulmy Faqihuddin Risdiana, Devi Mega Rizki Putri Ramadhani, Rizki Putri Rizky, M Aldo Rizqiyatul Khoiriyah Rubianto, Aisyah Vanandia Satriya Nugroho, Chrismantya Dwi Siti Amerieska Siti Rachmah Suryan Widati Syuliswati, Atika Utami, Kuni Vanadia Rubianto, Aisyah Wardana, Ditya Wardani, Imaniah Bazlina Widhiyanti, Santi Winarto, Edi