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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
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Sustainability Accounting and Tax Compliance Education: PT Enha Bena Nusantara Nugrahani, Novi; Putra, Indra Lukmana; Utami, Kuni; Winarto, Edi; Syuliswati, Atika; Widati, Suryan; Afiatin, Yunia
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2782

Abstract

Purpose: This program aims to enhance understanding and implementation of sustainability accounting and tax compliance at PT Enha Bena Nusantara, addressing literacy gaps and integration challenges faced by SMEs. Method: A participatory approach was applied through a two-day training, interactive discussions, and case studies. Data were collected using pre- and post-training questionnaires, observations, and interviews, analyzed through descriptive statistics and thematic analysis. Practical Applications: The five-stage educational model includes assessment, module development, workshop implementation, evaluation, and replication. Materials cover sustainability accounting, bookkeeping, tax regulations, and exercises linking reporting to compliance. Conclusion: The intervention significantly improved participants’ knowledge and awareness of sustainability accounting and tax obligations. The program offers practical solutions to strengthen transparency, fiscal compliance, and long-term competitiveness for SMEs.
Technology-Driven Community Waste Management Model: Transforming Organic Waste into Renewable Energy Junus, Mochammad; Mustain, Asalil; Putra, Indra Lukmana; Afrizal, Daffa; Bintang, Zahril; Rizky, M Aldo; Akbar, Fillah; Herdiana
Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i2.2834

Abstract

Purpose: This study addresses the challenge of ineffective organic waste management in Indonesia by developing a technology-driven, community-based model. Method: An integrated system was implemented at an Integrated Waste Processing Facility (TPST), featuring an automatic sorter using color, infrared, and weight sensors, combined with an anaerobic bioreactor for biogas production. The process was monitored through an IoT platform for real-time control. Practical Applications: The system improved sorting efficiency and reduced processing time, while community training increased household waste segregation participation from 15% to 48%. Conclusion: The model achieved 92% sorting accuracy and produced an average of 22 m³ of biogas per ton of waste, demonstrating that combining automation with social empowerment creates an effective and replicable solution for sustainable waste management and renewable energy transition.
BIOLOGICAL ASSET MANAGEMENT: FAIR VALUE AND LIVESTOCK OF PSAK 69 Putra, Indra Lukmana; Puspitasari, Peni; Nugrahani, Novi; Imam, M. Kholisul; Rohim, Yasin Nur
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.635

Abstract

Investigates the role of biological asset management in advancing Indonesia’s strategic goal of food self-sufficiency. It emphasizes the livestock sector's contribution to agrarian economic growth and the Sustainable Development Goals (SDGs), focusing on the implementation of PSAK 69. Employing a qualitative approach, the study utilizes case studies and financial data analysis to assess how PSAK 69 influences the valuation of biological assets, managerial decision-making, and financial performance in the livestock industry. Findings reveal that PSAK 69 significantly enhances financial transparency, enabling more accurate recognition and measurement of biological assets. This improvement supports better-informed managerial policies and strengthens both local industry performance and integration into global markets. The study offers original insights into the intersection of financial reporting standards and sustainable agricultural practices, highlighting PSAK 69’s role in aligning asset management with food security and economic goals. However, limitations include the dynamic nature of livestock operations and limited long-term data on asset management outcomes. The implications are vital for policymakers and stakeholders seeking to enhance the strategic and economic resilience of Indonesia’s livestock sector within a sustainable development framework
K-Nearest Neighbor Algorithm for Intelligent Monitoring and Control System Integration in Renewable Energy Applications Junus, Mochammad; Fa‘izah, Laily Nur; Noor, Mohd; Putra, Indra Lukmana
Jurnal ELTIKOM : Jurnal Teknik Elektro, Teknologi Informasi dan Komputer Vol. 9 No. 2 (2025)
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/eltikom.v9i2.1565

Abstract

A real-time biogas monitoring and control system was developed by integrating the K-Nearest Neighbor (KNN) algorithm into an IoT-based framework for methane pressure prediction and automated control. The system uses an ESP32 microcontroller connected to temperature, gas, and pressure sensors (DHT22, MQ-4, MPX5700) to continuously collect data, with cloud connectivity provided through Firebase and Blynk platforms. The predictive model operates within a live feedback loop, allowing immediate actuation based on forecasted methane conditions. With an optimal parameter of k=4, the KNN model achieved 93.33% accuracy, supported by a mean absolute error (MAE) of 0.18 and a root mean square error (RMSE) of 0.21. A comparative evaluation with Random Forest and Gradient Boosting algorithms showed that, although these models yielded slightly higher accuracy, KNN provided superior computational effi-ciency for embedded deployment. The system maintained stable operation during tests involving sensor anomalies, network interruptions, and data noise. However, redundancy mechanisms and improved vali-dation strategies are recommended to enhance robustness. The findings demonstrate that methane pro-duction can be effectively predicted using temperature and pressure data, with further accuracy im-provements possible through additional process variables such as pH and fermentation age.
Jalan Sunyi: Memaknai Filosofi Pendidikan Vokasi Putra, Indra Lukmana; Imamah, Nur
Jurnal Simki Postgraduate Vol 4 No 4 (2025): Volume 4 Nomor 4 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jspg.v4i4.1571

Abstract

Pendidikan vokasional memiliki peran strategis dalam menyiapkan tenaga kerja terampil yang mampu beradaptasi dengan dinamika industri dan perkembangan teknologi pada era transformasi digital. Riset berlatar belakang perkembangan industri berbasis teknologi, otomatisasi, serta tuntutan kompetensi kerja yang semakin kompleks menuntut lembaga pendidikan vokasional untuk menghasilkan lulusan yang tidak hanya memiliki keterampilan teknis, tetapi juga kemampuan berpikir kritis, literasi digital, dan adaptabilitas terhadap perubahan. Berbagai tantangan masih dihadapi dalam penyelenggaraan pendidikan vokasional, di antaranya ketidaksesuaian antara kurikulum dengan kebutuhan industri, disparitas kualitas pendidikan antarwilayah, serta keterbatasan kompetensi tenaga pendidik dalam mengintegrasikan teknologi dan pendekatan pembelajaran inovatif. Kondisi tersebut menunjukkan perlunya strategi komprehensif untuk meningkatkan mutu pendidikan vokasional agar lebih relevan dengan kebutuhan dunia kerja. Berdasarkan permasalahan tersebut, riset  bertujuan menganalisis strategi peningkatan mutu pendidikan vokasional melalui penguatan kompetensi tenaga pendidik, transformasi kurikulum berbasis kebutuhan industri, serta integrasi pendekatan deep learning dalam proses pembelajaran. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur sistematis terhadap berbagai penelitian yang membahas pendidikan vokasional, pengembangan kompetensi pendidik, dan inovasi pembelajaran berbasis teknologi. Hasil penelitian menunjukkan bahwa peningkatan mutu pendidikan vokasional memerlukan pendekatan yang holistik dan berkelanjutan, meliputi pengembangan profesional tenaga pendidik melalui pelatihan berkelanjutan, pembaruan kurikulum yang adaptif terhadap kebutuhan industri, serta pemanfaatan teknologi digital dalam proses pembelajaran. Selain itu, integrasi pendekatan deep learning dalam pembelajaran vokasional terbukti mampu mendorong peningkatan kemampuan berpikir kritis, pemecahan masalah, literasi digital, serta kesiapan kerja peserta didik. Penelitian ini memberikan kontribusi konseptual dalam pengembangan model peningkatan mutu pendidikan vokasional yang lebih adaptif, inovatif, dan relevan dengan tuntutan dunia kerja pada era transformasi digital.
Earnings Quality and Financial Performance in State-Owned and Private Firms: A Comparative Analysis Indra Lukmana Putra; Mochammmad Junus; Nurefa Maulana
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.60772

Abstract

Background: The financial performance and earnings quality of pharmaceutical companies in Indonesia have become increasingly important given the sector’s expanding role in supporting national healthcare systems. Objective: This study aims to compare the earnings quality of state-owned and privately owned pharmaceutical companies listed on the Indonesian Stock Exchange (BEI) from 2019 to 2023, focusing on liquidity, profitability, solvency, and efficiency ratios. Method: Using secondary financial data, the study analyzes two state-owned and two privately owned pharmaceutical firms. Earnings quality is assessed through discretionary accruals and earnings persistence, while financial performance is evaluated using net profit margin, current ratio, debt-to-equity ratio, and total asset turnover. Descriptive statistical analysis is employed to compare performance across the two ownership groups. Results: The findings indicate that privately owned pharmaceutical companies outperform state-owned enterprises in key financial performance indicators, including net profit margin, current ratio, debt-to-equity ratio, and total asset turnover. In addition, privately owned firms demonstrate relatively stronger earnings quality, suggesting more stable and reliable financial reporting practices. Conclusion: The results highlight notable differences in financial performance and earnings quality between ownership structures in Indonesia’s pharmaceutical sector. These findings provide insights for policymakers, investors, and corporate managers seeking to improve financial transparency and operational efficiency within state-owned enterprises. Such improvements can contribute positively to the growth and development of Indonesia's pharmaceutical sector. Keywords: Financial Performances, Pharmaceutical Companies, Earnings quality
Smart Audit: The Role of AI, Risk Management, and Governance in Enhancing Audit Quality Sugiarto; Indra Lukmana Putra; Santi Widhiyanti
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4701

Abstract

The development of Artificial Intelligence (AI) has brought significant changes to auditing practices, particularly in improving audit quality. This study aims to examine the effect of AI implementation, risk management, and governance on audit quality. A quantitative approach was employed using a survey method involving 100 auditors in East Java who have implemented AI-based auditing systems. The data were collected through purposive sampling and analyzed using multiple linear regression. The results indicate that AI implementation, risk management, and governance have a positive and significant effect on audit quality. These findings suggest that AI enhances efficiency, accuracy, and auditors’ analytical capabilities in identifying risks. However, its effectiveness depends on organizational readiness, data quality, and auditor competence. Therefore, the implementation of AI in auditing should be supported by strengthened risk management, governance, and the development of auditors’ professional capabilities.
ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA Indra Lukmana Putra; Mochammad Junus; Nur Imamah; Rosy Aprieza Puspita Zandra; Rully Aprilia Zandra
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2938

Abstract

Transformation of digital technologies, distinctive nature of artistic practices, and urgency of transition toward renewable energy introduce new conceptual challenges to accounting practices. Research examines how technology-mediated art curation, within the context of organizational governance and renewable energy projects, disrupts conventional accounting practices and broadens meaningful of accountability. Interpretive qualitative approach is employed through critical literature analysis and documentary studies of technology-based art curation practices, data visualization, and performative representations that foreground issues of value, sustainability, and accountability in the renewable energy sector. Thematic analysis is used to identify conceptual patterns interrelate accounting, art, technology, and energy. Findings demonstrate that art curation functions as an alternative form of accounting capable of representing the economic, social, and ecological value complexities of renewable energy in more narrative and reflective ways, while digital technologies amplify this disruptive capacity through visual and interactive experiences that move beyond static financial reports. Study reveals new insights showing that the integration of art, technology, and renewable energy contexts drives a shift toward multiple-narrative, more humanistic, and sustainability-oriented models of accountability. Main conclusion emphasizes that accounting should be understood as a social and cultural practice that is adaptive and responsive to environmental concerns and energy transition dynamics.
Optimizing MSME Technopreneurship: Integration of Industry, Accounting Management, and Sustainable Supply Chains Yekie Senja Oktora; Indra Lukmana Putra; Triesti Candrawati; Ika Kusumasasti
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.760

Abstract

Abstract Technopreneurship based digital technology  framework for micro, small, and medium enterprises (MSMEs), addressing the urgent need for integration across industrial processes, digital accounting management, and sustainable supply chains, which have remained fragmented in practice. The study’s novelty lies in its integrative approach, combining quantitative analysis of MSME performance and technology readiness with qualitative insights into business processes and entrepreneurial behavior, using surveys, in-depth interviews, field observations, and secondary data from financial statements and supply chain documents. The findings produce an adaptive, practical, and measurable operational technopreneurship model, supported by implementation guidelines, an industrial–accounting–supply chain integration map, and policy recommendations, enhancing data-driven decision-making, cost efficiency, and operational risk management. The study’s urgency stems from competitive pressures and market uncertainty, demanding rapid innovation and sustainable resilience. Its theoretical and practical contribution lies in developing the first integrative model enabling cross-sector adoption, downstream scalability, and the strengthening of a sustainable MSME ecosystem.
Impact of Carbon Tax and Financial Performance on Business Sustainability Transport Firms Resha Mulyono; Abdhul Muadzin Hidayatulloh; Indra Lukmana Putra
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.772

Abstract

abstrack Climate change has become a major global issue affecting environmental sustainability, economic stability, and business activities across various sectors, including transportation. The transportation sector is recognized as one of the largest contributors to carbon emissions due to its heavy reliance on fossil fuels. In response to environmental challenges, the Indonesian government implemented a carbon tax policy in 2022 as part of its sustainable fiscal reform agenda. The implementation of carbon tax is expected to encourage companies to reduce emissions and improve operational efficiency; however, it may also increase operational costs and affect corporate financial performance and sustainability.This study aims to analyze the effect of carbon tax and financial performance on the business continuity of transportation companies in Indonesia during the period 2022–2024. The background problem of this study is the limited empirical evidence regarding how environmental fiscal policies influence corporate sustainability, particularly in Indonesia’s transportation sector. The novelty of this study lies in its integration of carbon tax policy, financial performance, and business continuity within a single empirical framework focusing on transportation companies in Indonesia.This study employs a quantitative research approach using secondary data obtained from annual financial reports of transportation companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Financial performance is measured using Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). The collected data are analyzed using multiple regression analysis to examine the relationship between carbon tax and financial performance variables on business continuity.The findings indicate that financial performance significantly influences business continuity. Companies with strong profitability and liquidity tend to demonstrate better operational sustainability and adaptability to environmental regulations. Meanwhile, carbon tax policy creates additional operational pressures that may affect companies with weak financial conditions. The study concludes that transportation companies need to improve financial resilience and operational efficiency to maintain long-term sustainability under environmental regulatory pressures. The results of this study are expected to provide practical implications for policymakers and business practitioners in developing adaptive and sustainable business strategies. Abstrak Perubahan iklim isu global utama memengaruhi keberlanjutan lingkungan, stabilitas ekonomi, dan aktivitas bisnis di berbagai sektor, termasuk sektor transportasi. Sektor transportasi merupakan salah satu penyumbang emisi karbon terbesar karena ketergantungannya yang tinggi terhadap bahan bakar fosil. Sebagai respons terhadap tantangan lingkungan tersebut, Pemerintah Indonesia mulai menerapkan kebijakan pajak karbon pada tahun 2022 sebagai bagian dari agenda reformasi fiskal berkelanjutan. Implementasi pajak karbon diharapkan mampu mendorong perusahaan untuk mengurangi emisi karbon dan meningkatkan efisiensi operasional. Namun demikian, kebijakan ini juga berpotensi meningkatkan biaya operasional sehingga dapat memengaruhi kinerja keuangan serta keberlanjutan usaha perusahaan. Tujuan riset menganalisis pengaruh pajak karbon dan kinerja keuangan terhadap keberlangsungan usaha perusahaan transportasi di Indonesia selama periode 2022–2024. Permasalahan melatarbelakangi terbatasnya bukti empiris mengenai pengaruh kebijakan fiskal berbasis lingkungan terhadap keberlanjutan perusahaan, khususnya pada sektor transportasi di Indonesia. Kebaruan penelitian pada integrasi kebijakan pajak karbon, kinerja keuangan, dan keberlangsungan usaha dalam satu kerangka empiris yang berfokus pada perusahaan transportasi di Indonesia. Kajian kuantitatif data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Kinerja keuangan diukur menggunakan indikator Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER). Data dianalisis regresi linier berganda untuk menguji pengaruh pajak karbon dan kinerja keuangan terhadap keberlangsungan usaha. Hasil kinerja keuangan berpengaruh signifikan terhadap keberlangsungan usaha. Tingkat profitabilitas dan likuiditas yang baik cenderung memiliki keberlanjutan operasional yang lebih tinggi serta kemampuan adaptasi lebih baik terhadap regulasi lingkungan. Kebijakan pajak karbon menimbulkan tekanan biaya operasional tambahan yang berpotensi memengaruhi perusahaan dengan kondisi keuangan yang relatif lemah. Perusahaan transportasi memperkuat ketahanan keuangan, meningkatkan efisiensi operasional, serta mengembangkan strategi bisnis adaptif demi keberlanjutan usaha di tengah meningkatnya tekanan regulasi lingkungan. Temuan implikasi praktis bagi pembuat kebijakan dan pelaku usaha dalam merumuskan strategi bisnis yang berkelanjutan serta mendukung implementasi kebijakan fiskal hijau di Indonesia.
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