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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
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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
Pelatihan Akuntansi Perpajakan Mitra Industri Properti Nugrahanti, Novi; Putra, Indra Lukmana; Kholisul Imam, Muhammad; Syuliswati, Atika; Vanadia Rubianto, Aisyah; Puspitasari, Peni
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. 
Greenwashing: Really Green Accounting or Claim Issued? Lukmana Putra, Indra
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

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.
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.
Slow Living Financial Behavior: Mindful Consumption, Entrepreneurial Transition, and Sustainable Lifestyles Lukmana Putra, Indra
Journal Business Inovation, Accounting and Management Vol 1 No 1 (2025): April 2025
Publisher : Lembaga Riset Penelitian dan PKM Aliansi Manajemen Indonesia

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

Abstract

Explores slow living financial behavior countercultural lifestyle rooted mindfulness, intentional financial planning, resistance to pervasive consumerism. Utilizing a descriptive qualitative approach, data were collected through in-depth interviews, participatory observation, and social media content analysis. An objects who individuals aged 35–40 who exited long-term corporate careers to pursue small, passion-driven enterprises, signaling a second stage behavioral financial life-cycle. Findings reveal professional dissatisfaction, burnout, and misalignment between effort how reward in traditional work environments. Slow living approach promotes a more sustainable meaningful life, requires substantial financial preparation, adaptation which entrepreneurial demands—areas where many practitioners initially lack readiness. Financial wellbeing emerges as a prerequisite lifestyle shifting, ensuring resilience during the transition. Finding highlights  importance  structural mechanisms cross-subsidization  socially motivated investors to sustain micro-enterprises aligned  slow living values. Ultimately, sustainable adoption slow living financial behavior depends on the interplay between conscious consumption, economic stability, and systemic support.
Environmental Management Accounting Assistance at TPST 3R Mulyoagung Bersatu Putra, Indra Lukmana; Junus, Mochammad; Imam, Muhammad Kholisul; Rachmah, Siti; Risdiana, Devi Mega; Khoiriyah, Rizqiyatul
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.v6i2.2670

Abstract

Purpose: The Community Engagement Program (PKM) aims to address the challenges faced by TPST 3R Mulyoagung Bersatu in managing financial data related to waste management. Enhance their capacity in Environmental Management Accounting through targeted mentoring and accountability. Method: Activities were conducted under an existing MoU between Politeknik Negeri Malang and TPST 3R Mulyoagung Bersatu. A participatory, hands-on approach was used, involving field observations, informal discussions, and interactive training sessions tailored to the partner’s specific needs..  Practical Applications: Participants gained practical knowledge in applying environmental accounting principles in their daily operations. The training improved their ability to systematically record and manage financial data, directly contributing to more transparent and efficient 3R waste management practices. Conclusion: The program successfully strengthened the understanding and implementation of environmental accounting among TPST managers. It exemplifies productive collaboration academia and the community, where mutual learning leads to sustainable and impactful solutions for environmental challenges.
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.
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