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Pelatihan budgeting dan cost control pada komunitas binaan PT Mooi Malang Nugrahani, Novi; Rubianto, Aisyah Vanandia; Putra, Indra Lukmana; Fauzi, Ilham Saiful; Pupitasari, Peni; Handayani, Kuni Utami
Journal of Sustainable Community Development Vol. 3 No. 1 (2025): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14440104

Pelatihan Penganggaran dan Pengendalian Biaya di Komunitas PT Mooi Malang merupakan wujud kemitraan PT Mooi Malang sebagai Mitra Politeknik Negeri Malang. Hal ini merupakan tindak lanjut dari MOU dan bagian dari keberlangsungan kerjasama kemitraan. Setelah melakukan survei singkat dengan Mitra, diketahui bahwa saat ini terdapat beberapa kendala yang dialami oleh Komunitas Binaan PT Mooi yaitu dalam penyusunan anggaran dan pengendalian biaya perusahaan. Oleh karena itu tujuan dari kegiatan ini adalah Pelatihan Penganggaran dan Pengendalian Biaya di Komunitas Binaan PT Mooi Malang sebagai akademisi untuk memupuk kerjasama dan solidaritas terhadap permasalahan yang dihadapi oleh komunitas mitra, menerapkan ilmu pengetahuan dan sudut pandang ilmiah untuk membantu menyelesaikan kendala dan mewujudkan Tridharma Pendidikan. Bagi PT Mooi Malang bermanfaat sebagai acuan dalam operasional perusahaan sehingga biaya yang dianggarkan dapat terkontrol dengan baik.

ANALYSIS OF VILLAGE ADMINISTRATIVE INFORMATION SYSTEM MODELS TO IMPROVE GOOD PUBLIC GOVERNANCE Kusuma, Andi; Amerieska, Siti; Sukya, Fadelis; Putra, Indra Lukmana; Pratama, Bagas Brian
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i2.515

This study aims to analyze and design the modeling of the village administration information system. This design aims to improve the quality of village governance because the village government is the foremost representative in the state order that is very close to people's lives. The research method uses Research and Development, while the analysis model uses the Business Process Management System (BPMS) framework. The research stage starts with problem analysis, then describes the business process for submitting village documents, next is process modeling, and finally, conclusion analysis. The study results indicate that the application of the village administration information system described in this research model is proven to facilitate the administrative process and village governance and improve government and community institutions' control and supervision functions. These positive impacts have implications for improving the practice of Good Public Governance, including democracy, transparency, accountability, legal culture, and fairness and equality.

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

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

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

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

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.

Greenwashing: Really Green Accounting or Claim Issued? Indra Lukmana Putra
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.125

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.

Penggunaan Bahasa Indonesia dalam Dunia Usaha dan Dunia Industri (Dudi) Bidang Jasa Peni Puspitasari; Indra Lukmana Putra; Rizki Putri Ramadhani; Zulmy Faqihuddin Putra
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

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.

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

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

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.

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