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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 Jurnal Manajemen dan Ilmu Administrasi JBIAM REVIU: Accounting, Business & Organizations Jurnal Simki Postgraduate
INDRA LUKMANA PUTRA
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STRATEGIC COMPENSATION DESIGN AND MARKETING SUCCESS: AN EMPIRICAL STUDY OF FACILITATIVE EMPLOYEE ALLOWANCES Putra, Indra Lukmana; Triesti, Candrawati; Puspitasari, Peni; Oktora, Yekie Senja
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): (Vol 1 No 2 (2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0015

Abstract

Research Objective - examine impact facilitative allowances specifically beauty, clothing, and communication allowances marketing performance of employees. Focuses how allowances influence motivation, productivity, customer engagement, and achievement of sales targets, as well as their role in strengthening professional image and client trust. Research Method – quantitative research employed using a survey method. Data collected h questionnaires distributed to marketing staff service and retail sectors in Indonesia, purposive sampling techniques. Multiple linear regression analysis SPSS to measure both the simultaneous and partial effects of the allowances on marketing performance. Research Findings – reveal beauty, clothing, and communication allowances simultaneously get positive and significant effect on marketing performance. Communication allowance strongest influence, followed clothing allowance and beauty allowance. Marketing employees who receive facilitative benefits tend more motivated, productive, and effective in building customer relationships, turn boosts sales performance. Theoretical and Policy Implications – marketing and human resource management theories highlighting employee appearance and communication skills suddenly key drivers customer trust and brand image. For management, allocating allowances support marketing employees appearance and communication effectiveness can serve strategic investment  competitiveness and market reach. Novelty of the Research – combined effect non-financial facilitative allowances on marketing performance rarely addressed previous research. Allowances are not merely aesthetic or operational perks, but strategic tools, enhance sales outcomes and strengthen brand positioning.
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.
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 Number 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.
Designing a Community-Driven Circular Value Chain for Plastic Upcycling in Indonesia’s TPS 3R Systems Putra, Indra Lukmana; Candrawati, Triesti Candrawati; uspitasari, Peni; Oktora, Yekie Senja; Junus, Mohammad
Reviu Accounting, Business & Organizations Vol. 2 No. 1 (2026): Vol 2 No 1 2026
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i1.0023

Abstract

Research Objective – To design an integrated Circular Value Chain Model for upcycling plastic waste through community-based TPS 3R systems, enhancing economic value, social impact, and environmental sustainability. Research       Method - Mixed-methods approach: qualitative case study with in-depth interviews, field observations, and document analysis at TPS 3R Basama; quantitative simulation for economic feasibility (NPV, IRR, Payback Period) and environmental impact estimation. Research Findings – An applicable Circular Value Chain Model for TPS 3R that identifies existing barriers (technical, institutional, market), with simulations of economic value added and landfill residue reduction through upcycling into high-value products. ​Theoretical and Policy Implications – Theoretically strengthens circular economy frameworks by adapting plastic packaging waste supply chains community level upcycling; policy-wise, models for local governments to integrate TPS 3R into sustainable waste management strategies, supporting SDGs 11, 12, and 13. Research Novelty – Develops a context-specific Circular Value Chain Model for TPS 3R in Indonesia, addressing gaps value chains for plastic upcycling—transforming linear waste management into community-driven circular economies with validated prototypes
Co-Authors AFIATIN, Yunia Afrizal, Daffa Akbar, Fillah Asalil Mustain Ayu Selia Maharani Bintang, Zahril Candrawati, Triesti Candrawati Ernawati, Widi Dwi Fadelis Sukya, Fadelis Fauzi, Ilham Saiful Fa‘izah, Laily Nur Handayani, Kuni Utami Herdiana Imam, M. Kholisul Imam, Muhammad Kholisul Junus , Mochammad Kholisul Imam, Muhammad Kusuma, Andi Maulana , Nurefa Mochammad Junus Mochammmad Junus Mohammad Anjasmoro Mohammad Junus Mohammad Maskan Muhammad Sri Wahyudi Suliswanto Mustofa Hadi Noor, Mohd Nugraha Wijayanto Nugrahani, Novi Nugrahanti, Novi Nugraheni, Dhea Galuh Nur Imamah Nurefa Maulana Nurefa Maulana Oktora, Yeki Senja Oktora, Yekie 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 Rohim, Yasin Nur Rubianto, Aisyah Vanandia Santi Widhiyanti Satriya Nugroho, Chrismantya Dwi Siti Amerieska Siti Rachmah Sugiarto Suryan Widati Syuliswati, Atika Triesti, Candrawati uspitasari, Peni Utami, Kuni Vanadia Rubianto, Aisyah Wardana, Ditya Wardani, Imaniah Bazlina Widhiyanti, Santi Winarto, Edi