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Kusnadi -
Sekretariat Unit Penelitian dan Pengabdian kepada Masyarakat (UP2M) Politeknik Negeri Jakarta Gedung Direktorat Lt.2, Telp.(021) 7270036 Psw. 236 Fax (021)7270034 Kampus Baru Universitas Indonesia Depok, DEPOK 16425 Email: politeknologi_pnj@yahoo.co
Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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Menajamkan Kembali Peranan Pendidikan Moral dalam Kehidupan Masyarakat -, Kusnadi
Jurnal Civicus Vol 7, No 2 (2007): JURNAL CIVICUS, DESEMBER 2007
Publisher : Department of Civic Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/civicus.v7i2.26045

Abstract

Menajamkan Kembali Peranan Pendidikan Moral dalam Kehidupan Masyarakat
Pendidikan Kewarganegaraan sebagai Sarana Pembelajaran Demokrasi di Sekolah: Suatu Alternatif Pembelajaran yang Demokratis -, Kusnadi
Jurnal Civicus Vol 11, No 1 (2011): JURNAL CIVICUS, JUNI 2011
Publisher : Department of Civic Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/civicus.v11i1.26120

Abstract

Pendidikan Kewarganegaraan sebagai Sarana Pembelajaran Demokrasi di Sekolah: Suatu Alternatif Pembelajaran yang Demokratis
PENENTUAN JUMLAH TENAGA KERJA OPTIMAL DENGAN PENDEKATAN WORKLOAD ANALYSIS (STUDI KASUS DI PB. SRI TANI) Yunanta, Arrijal Luthfia; Darajatun, Rizki Achmad; -, Kusnadi
JURNAL TEKNOLOGI TECHNOSCIENTIA Technoscientia Vol 13 No 2 Februari 2021
Publisher : Lembaga Penelitian & Pengabdian Kepada Masyarakat (LPPM), IST AKPRIND Yogyakarta

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

Abstract

PB. Sri Tani is one of the Rice Milling located in Banyusari, Karawang. In the production process, the owners still did not know the standard time, the number of workers used, and the proper job description based on the number of optimal workers. The purposes of this study were to find out what is the standard time using the stopwatch time study method, rating factor, allowance and to determine the number of optimal workers use the workload analysis approach, then distribute the job description based on the number of optimal workers. As for, based on the results of research and calculations using the stopwatch time study method, it was known that the time to process a sack of rice was 3.17 minutes and to produce 6 tons (120 sacks) it took 380.4 minutes or 6.3 hours. The number of optimal workers based on the work load analysis (WLA) method was 5 people that it was using 6 people previously, and then it can save the salary payments Rp. 1,100,000 per month. In addition, it has been proposed that the work positions and job descriptions for 5 workers.
STRATEGI IMPLEMENTASI AKUNTANSI BASIS AKRUAL DI INSTITUT PERTANIAN BOGOR -, Kusnadi; Siregar, Hermanto; Ristiyanto, Nirwan
Jurnal Manajemen Pembangunan Daerah Vol. 8 No. 2 (2016)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.84 KB) | DOI: 10.29244/jurnal_mpd.v8i2.24829

Abstract

Accrual-based accounting is an accounting basis where economic transactions and other events are recognized, recorded and reported in the period of the transaction, not on cash or cash equivalent is received or paid. Accrual-based accounting better than cash-based accounting that recognizes transactions only when cash is received or paid. Implementation of accrual-based accounting at Bogor Agricultural University as an Autonomous public university with legal status intended for greater accountability, increased transparency and more informed decision-making. Factors that influence of implementation, namely, human resources, accounting system and organizational commitment. Likert scale used to determine the response of respondents to the third factor for subsequent analyzes using a rating scale analysis. Analytical Hierarchy Process (AHP) used to determine policy priorities that should be taken. The study concluded that development of the system is a top priority in implementing accrual-based accounting in Bogor Agricultural Universiy. ABSTRAKAkuntansi berbasis akrual adalah basis akuntansi di mana transaksi ekonomi dan peristiwa lainnya diakui, dicatat dan dilaporkan dalam periode transaksi berjalan, bukan pada kas atau setara diterima atau dibayarkan. Akuntansi basis akrual lebih baik dari akuntansi basis kas yang mengakui transaksi hanya ketika kas diterima atau dibayar. Pelaksanaan akuntansi berbasis akrual di Institut Pertanian Bogor sebagai Perguruan Tinggi Negeri badan hukum (PTN Badan Hukum) ditujukan untuk akuntabilitas yang lebih besar, peningkatan transparansi dan informasi yang lebih lengkap dalam pengambilan keputusan. Faktor-faktor yang mempengaruhi pelaksanaan akuntansi basis akrual yaitu, sumber daya manusia, sistem akuntansi dan komitmen organisasi. Skala Likert digunakan untuk menentukan tanggapan responden terhadap ketiga faktor tersebut. Analisis selanjutnya menggunakan analisis rating scale. Analytical Hierarchy Process (AHP) digunakan untuk menentukan prioritas kebijakan yang harus diambil. Studi ini menyimpulkan bahwa pengembangan sistem adalah prioritas utama dalam melaksanakan akuntansi berbasis akrual di Institut Pertanian Bogor.
Pengaruh Corporate Governance, Leverage, Dan Capital Intensity Terhadap Tax Avoidance -, Kusnadi; Afifah, Lulu
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 2 (2020): Volume 9 No 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i2.4318

Abstract

Tax is an obligation to surrender a portion of the wealth that must be paid by each taxpayer bothindividual and business entity (company). The purpose of this study is to find out corporategovernance, leverage, capital intensity and sales growth towards tax avoidance. This research is amanufacturing company listed on the Indonesia Stock Exchange in 2014-2017. This study usespurposive sampling with several criteria so as to obtain a sample of 40 companies. The data used inthe form of secondary data derived from annual financial reports, while the data analysis techniquesused are descriptive statistics, classic assumption tests, multiple linear regression analysis, andhypothesis testing using EViews 0.8. The results of the study show that audit quality, leverage, andsales growth have a significant influence on tax avoidance. Whereas institutional ownership, board ofcommissioners, audit committee, and capital intensity do not have a significant effect on taxavoidance.Keywords: corporate governance, leverage, capital intensity, dan tax avoidance.
Pengaruh Keadilan Pajak, Sistem Pemungutan Pajak, Sanksi Keterlambatan Perpajakan, Dan Diskriminasi Pajak Terhadap Penggelapan Pajak -, Kusnadi; Rinika, Desi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 2 (2019): Volume 8 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.568 KB) | DOI: 10.33024/jur.jeram.v8i2.2614

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh keadilan pajak, sistem pemungutan pajak,sanksi keterlambatan perpajakan, dan diskriminasi terhadap penggelapan pajakPenelitian ini menggunakan data primer dengan populasi 88.444 Wajib Pajak yang terdaftar di KPPPratama Tanjung Karang. Metode yang digunakan dalam menentukan sampel penelitian inimenggunakan accidental sampling sebanyak 100 Wajib Pajak. Metode analisis yang digunakanTeknik analisis data yang digunakan adalah model Partial Least Square (PLS).Hasil penelitian ini menunjukan keadilan pajak, sistem pemungutan pajak, dan diskriminasi pajakberpengaruh terhadap penggelapan pajak. Variabel sanksi keterlambatan perpajakan tidak berpengaruhterhadap penggelapan pajak.Kata Kunci : keadilan pajak, sistem pemungutan pajak, sanksi keterlambatan perpajakan,diskriminasi pajak dan penggelapan pajak (Y)*.
Pengaruh Sturktur Modal, Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajerial Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2012-2016) -, Kusnadi; Apriyanti, Nining
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 1 (2020): Volume 9 no 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i1.4315

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur modal, profitabilitas, ukuranperusahaan, kepemilikan manajerial dan kepemilikan institusional terhadap nilai perusahaanPenelitian ini menggunakan data sekunder dengan populasi 144 Perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia tahun 2012-2016. Metode yang digunakan dalam menentukan sampelpenelitian ini menggunakan purposive sampling sebanyak 12 perusahaan, dengan total 60 dataobservasi. Metode analisis yang digunakan adalah regresi berganda menggunakan aplikasi EViewsversi 9. Hasil penelitian ini menunjukan bahwa kepemilikan manajerial tidak berpengaruh terhadapnilai perusahaan. Variabel struktur modal, profitabilitas, ukuran perusahaan dan kepemilikaninstitusoinal memiliki pengaruh signifikan terhadap nilai perusahaan.Kata Kunci : struktur modal, profitabilitas, ukuran perusahaan, kepemilikan manajerial,kepemilikan institusional dan nilai perusahaaan (Y)*  
Pengaruh Kompleksitas Sistem, Kompleksitas Tugas dan Komunikasi Pemakai dan Pengembang Terhadap Kepuasan Pemakai Sistem Informasi Akuntansi pada Bank Syariah di Bandar Lampung Eferedy, Jhon; -, Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 1 (2019): Volume 8 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.898 KB) | DOI: 10.33024/jur.jeram.v8i1.2599

Abstract

As advances in accounting information systems continue to be applied, proper applicationof the various information systems must be able to provide satisfaction with the service provided tocustomers. The purpose of this study was to examine the influence of the complexity of the system, thecomplexity of the task and communication to users and developers of user satisfaction in AccountingInformation Systems Islamic Bank in Bandar Lampung. Partial results of analysis there is asignificant effect between system complexity (X1), the complexity of the task (X2), and communicationusers and developers (X3) on user satisfaction SIA (Y) at the Islamic Bank in Bandar Lampung.Simultaneously there is influence between system complexity, task complexity, and communication tousers and developers of user satisfaction SIA (Y) at the Islamic Bank in Bandar Lampung (F value16.886> Ftabel2, 84 or sig. 0.000 <0.05). Retrieved Rsquare 0.535 means 53.5% user satisfactionaccounting information system is described by the variable X and the remaining 46.5% is explained byother causes.Keywords: System Complexity, Task Complexity, User Communication and Development, and UserSatisfaction System
Co-Authors afifah, lulu apriyanti, nining Eferedy, Jhon Hermanto Siregar Rinika, Desi Ristiyanto, Nirwan Rizki Achmad Darajatun Yunanta, Arrijal Luthfia