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All Journal Indonesian Journal of Electronics and Instrumentation Systems Jurnal Teknik Mesin Jurnal ELTIKOM : Jurnal Teknik Elektro, Teknologi Informasi dan Komputer Faktor Exacta TIJAB (The International Journal of Applied Business) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Gorontalo Accounting Journal FINANCIAL : JURNAL AKUNTANSI Forum Manajemen Jurnal EMA (Ekonomi Manajemen Akuntansi) 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 Jurnal Simki Postgraduate 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 JURDIASRA Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen dan Ilmu Administrasi JBIAM REVIU: Accounting, Business & Organizations Jurnal Simki Postgraduate
INDRA LUKMANA PUTRA
Politeknik Negeri Malang
Religion Aerospace Engineering 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 Engineering 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.
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.
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.
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 Lukmana Putra, Indra
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
Slow Living: Transisi Gaya Hidup dan Ekuilibrium Keperilakuan Finansial Putra, Indra Lukmana
Jurnal Manajemen dan Ilmu Administrasi Vol 1 No 1 (2025): APRIL
Publisher : CV. Lentera Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58472/jmia.v1i1.52

Abstract

Slow living financial behavior represents a lifestyle approach grounded in mindfulness, planned financial management, and resistance to consumerist culture that dominates modern society. This study employs a descriptive qualitative method, using data collection techniques such as in-depth interviews, participatory observation, and social media content analysis. Informants consist of individuals who are part of the slow living trend on social media typically aged 35-40, with more than seven years of corporate experience, who chose to resign. This transition marks the second behavioral life-cycle, where individuals monetize their professional skills and experience by shifting to small businesses based on personal passion. This decision often stems from dissatisfaction, career stagnation, workplace pressure, and a mismatch between effort and compensation. Slow living also emerges as an alternative to the exhausting corporate work culture, promoting a more meaningful and sustainable way of life. However, the transition phase is financially demanding and challenging due to a lack of entrepreneurial behavior readiness. Therefore, financial wellbeing becomes a critical foundation before one can fully adopt the slow living lifestyle. The role of cross-subsidization the mobilization of large-scale funding by socially driven investors to support micro-enterprises is crucial for the sustainability and growth of businesses run by slow living practitioners. The study concludes that a balance between conscious consumption, financial stability, and structural support is essential for slow living financial behavior to become a sustainable lifestyle choice rather than a passing trend lifestyle.
Co-Authors Abdhul Muadzin Hidayatulloh AFIATIN, Yunia Afrizal, Daffa Akbar, Fillah Annisa Fatimah Asalil Mustain Asalil Mustaini Ayu Selia Maharani Bintang, Zahril Candrawati Triesti Dhea Galuh Nugraheni Fadelis Sukya, Fadelis Fa‘izah, Laily Nur Hadi Mustofa Handayani, Kuni Utami Herdiana i wayan suarjana Ika Kusumasasti Ilham Saiful Fauzi Imam, M. Kholisul Imam, Muhammad Kholisul Junus , Mochammad Kusuma, Andi Maulana , Nurefa Moch. Khamim Mochammad Junus Mochammad Junus Mochammmad Junus Mohammad Anjasmoro Mohammad Maskan Muhammad Kholisul Imam Muhammad Sri Wahyudi Suliswanto Nindia Rizky Ismawa Noor, Mohd Novi Nugrahani Novi Nugrahanti Nugraha Wijayanto Nugraha Wijayanto Nugraha Wijayanto Nugrahani, Novi Nur Imamah Nur Imamah Nurefa Maulana Nurefa Maulana Nurefa Maulana Peni Puspitasari Peni Puspitasari Peni Puspitasari Peni Puspitasari, Peni Pratama, Bagas Brian Pupitasari, Peni Putra, Zulmy Faqihuddin Resha Mulyono Risdiana, Devi Mega Rizki Putri Ramadhani, Rizki Putri Rizky, M Aldo Rizqiyatul Khoiriyah Rohim, Yasin Nur Rosy Aprieza Puspita Zandra Rubianto, Aisyah Vanadia Rubianto, Aisyah Vanandia Rully Aprilia Zandra Santi Widhiyanti Satriya Nugroho, Chrismantya Dwi Siti Amerieska Siti Rachmah Sugiarto Suryan Widati Syuliswati, Atika Triesti Candrawati Utami, Kuni Wardana, Ditya Wardani, Imaniah Bazlina Widhiyanti, Santi Widi Dwi Ernawati Winarto, Edi Yeki Senja Oktora Yekie Senja Oktora Yekie Senja Oktora