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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pendidikan Teknologi dan Kejuruan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Art Nouveau Corak : Jurnal Seni Kriya Jurnal Rekayasa dan Manajemen Sistem Industri Jurnal Akuntansi Multiparadigma Jurnal Ruas (Review of Urbanism and Architectural Studies) JOURNAL ONLINE OF PHYSICS KEUNIS JADECS (Journal of Art, Design, Art Education and Culture Studies) Jurnal Ilmiah KOMPUTASI Jurnal Manajemen Pelayanan Publik Jurnal Mirai Management Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Akuntansi dan Ekonomika IT JOURNAL RESEARCH AND DEVELOPMENT Jurnal ASET (Akuntansi Riset) Jurnal SOLMA Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Distribusi Ekspresi Seni : Jurnal Ilmu Pengetahuan dan Karya Seni Jurnal Abadimas Adi Buana Wahana : Tridarma Perguruan Tinggi Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS MUHARRIK: JURNAL DAKWAH DAN SOSIAL YUME : Journal of Management axial : jurnal rekayasa dan manajemen konstruksi Jurnal Pemerintahan dan Politik Jurnal Informatika Ekonomi Bisnis Klasikal: Journal of Education, Language Teaching and Science Jurnal Akuakultura Universitas Teuku Umar JMK Jurnal Manajemen dan Kewirausahaan Infotek : Jurnal Informatika dan Teknologi Akrab Juara : Jurnal Ilmu-ilmu Sosial ABSYARA: Jurnal Pengabdian Pada Masyarakat Otonomi Jurnal Manajemen dan Inovasi (MANOVA) Jurnal Administrasi Bisnis FISIPOL UNMUL Hermeneutik : Jurnal Ilmu Al-Qur'an dan Tafsir Jurnal Ilmiah Wahana Pendidikan Tafkir: Interdisciplinary Journal of Islamic Education Sylva: Jurnal Ilmu-ilmu Kehutanan Akuntansi Bisnis & Manajemen (ABM) Educoretax Jurnal Abdi Masyarakat Indonesia MOVE: Journal of Community Service and Engagement Alif Lam: Journal of Islamic Studies and Humanities Journal of Islamic Economics and Social Science (JIESS) Al Khidma: Jurnal Pengabdian Masyarakat Cermin Dunia Kedokteran ZAD Al-Mufassirin Relief: Journal of Craft Abdimas Indonesian Journal Mamangan Social Science Journal Review of Accounting and Taxation Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Research Horizon Jurnal Informatika Ekonomi Bisnis Jurnal Administrasi Profesional Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi VCode Manis : Jurnal Manajemen dan Bisnis International Journal of Management Analytics (IJMA) SPACEPRO Neraca Manajemen, Akuntansi, dan Ekonomi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Commodities, Journal of Economic and Business Jurnal PRINTER : Jurnal Pengembangan Rekayasa Informatika dan Komputer An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Journal of Sustainable Economic and Business Jurnal Tradisi Lisan Nusantara Jurnal Teknologi Informasi untuk Masyarakat (Jurnal Teknokrat) Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Sosial Politik Humaniora
Taufik Akbar
Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Analysis of Equity in Access to Cataract Surgery Services Among BPJS Kesehatan Participants Ikhsan, M; Hasibuan, Syarif Rahman; Widyasanti, Nisrina; Utomo, Wahyudi; Akbar, Taufik
Jurnal Manajemen Pelayanan Publik Vol 10, No 2 (2026): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v10i2.69399

Abstract

Cataract is the leading cause of avoidable blindness worldwide, yet equitable access to surgery remains a challenge despite universal health coverage. This study examines equity in cataract surgery utilization among participants of Indonesia’s national health insurance program using logistic regression and a multilayer perceptron (MLP) model. Findings show that age, sex, marital status, place of residence, and insurance segment are significantly associated with surgery utilization. Male participants, older age groups, and certain insurance segments are more likely to undergo surgery, indicating structural inequities in access. These findings underscore the need to strengthen referral mechanisms, reduce access barriers, and improve public service management policies within JKN to advance equity in essential eye care services.
Green Accounting, Company Size, Leverage on Financial Performance: Moderation Role of CSR Wulandari, Linda Ayu; Akbar, Taufik
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.91842

Abstract

This study analyses the effect of green accounting, company size and leverage with moderator role of CSR on financial performance. This study used moderate regression analysis (MRA) data panel which conducted on basic materials sector companies listed in IDX achieved PROPER in 2019-2024, totalling 162 observation data with using E-Views 13 as tools. The findings show green accounting and company size significantly positive affect financial performance while leverage has no significant effect. CSR significantly weakens the relationship of green accounting and leverage on financial performance, but not significant on company size through financial performance. This study provides practical insights for investors and management regarding the importance of integrating sustainability and CSR practices to improve financial performance and achieve long-term business sustainability. The novelty of this study lies in the examination of Corporate Social Responsibility as a moderating variable which is uses GRI Standard 2021 as indicators in the relationship between company size on financial performance, an aspect that has not been previously explored in prior research, beside green accounting and leverage on financial performance in basic material sectors.
Pertunjukan Silek Lanyah sebagai Upaya Pelestarian Budaya dan Daya Tarik Wisata di Desa Wisata Kubu Gadang Padangpanjang Akbar, Taufik; Rahmadinata, Melisa Fitri; Hafid, Fauziah Sri Andria
Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Vol 15, No 1 (2024): Jurnal Khasanah Ilmu - Maret 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/khi.v15i1.16672

Abstract

Abstrak Desa Wisata Kubu Gadang merupakan lokasi wisata yang dibentuk dan dikelola oleh masyarakat lokal dengan memanfaatkan potensi alam, lingkungan dan kegiatan keseharian di desa tersebut sebagai bagian dari atraksi wisata. Keberadaan desa wisata ini adalah suatu bentuk integrasi antara atraksi, akomodasi, fasilitas pendukung yang disajikan dalam suatu struktur kehidupan masyarakat setempat. Atraksi wisata yang dihadirkan berupa kegiatan keseharian masyarakat yang dikemas menjadi sebuah paket wisata edukasi seperti bagaimana menanam padi, memandikan kerbau,  menangkap ikan di sawah. Adapun paket wisata yang berupa edukasi budaya yakni menikmati pertunjukan dan belajar gerakan seni bela diri silek lanyah. Silek lanyah ialah sebuah seni bela diri Minangkabau berupa gerakan silat yang dilaksanakan di dalam lanyah (lumpur).Tujuan penelitian ini ialah untuk melihat dan menganalisis pertunjukan silek lanyah sebagai bagian dari seni budaya tradisi yang harus lestarikan, dan bagaimana  pengelolaan pertunjukan silek lanyah sebagai sebuah atraksi wisata dan menjadi paket wisata edukasi. Metode penelitian yang digunakan dalam penelitian ini ialah metode kualitatif, yakni menghimpun data dan melaporkan data kedalam deskripsi ilmiah. Hasil penelitian menunjukan bahwa dengan adanya pertunjukan silek lanyah sebagai sajian paket wisata di Desa Wisata Kubu Gadang, ternyata dapat menarik keingintahuan dan minat wisatawan yang datang untuk mengetahui tentang seni tradisi silek lanyah. Hal ini tentunya dapat menjadi sarana dalam mengenalkan, mempertahankan, melestarikan, silek lanyah baik sebagai sebuah seni yang harus diwariskan kepada generasi penerus maupun sebagai seni yang dapat dinikmati hingga dijadikan pengalaman atraksi oleh wisatawan yang datang menyaksikan dan terjun langsung menikmati paket wisata silek lanyah. Kubu Gadang Tourism Village is a tourist location formed and managed by the local community, by utilizing the potential of nature, the environment and daily activities in the village as part of tourist attractions. The existence of this tourist village is a form of integration between attractions, accommodations, and supporting facilities presented in a structure of local community life. In the Kubu Gadang Tourism Village, the tourist attractions presented are in the form of the daily activities of the community which are packaged into an educational tour package, such as how to plant rice, bathe buffalo, and catch fish in rice fields. The tour package is in the form of cultural education, namely enjoying performances and learning the movements of the silek lanyah martial arts. Silek lanyah is a Minangkabau martial art, in the form of silat movements carried out in lanyah (mud). The purpose of this research is to see and analyze silek lanyah performances as part of traditional cultural arts that must be preserved, and how to manage silek lanyah performances as tourist attractions and become educational tour packages. The research method used in this study is qualitative, namely collecting data and reporting data into scientific descriptions. The results showed that the silek lanyah performance as a tour package offered at the Kubu Gadang Tourism Village was able to attract the curiosity and interest of tourists who came to find out about the silek lanyah traditional art. This of course can be a means of introducing, maintaining, and preserving, silek lanyah both as an art that must be passed on to the next generation as well as an art that can be enjoyed until it becomes an attraction experience for tourists who come to witness and dive right in to enjoy silek lanyah tour packages.
Co-Authors 'Alimudin, 'Alimudin -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abdullah, Buyung Lukman Abidin, Finekri Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Agustin, Andhika Permana Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Alfathani, Ahmad Soni Alfian, Faqih Alfikri Alimudin Alimudin, Alimudin Alvanny, Laura Vidya Alvita Sari Anin Ditto Anwar Allah Pitchay, Anwar Allah Ardhana Iswari, Wulan Arliano Satya Ongko, Jason Arnila Sandi Ayuanti, Rafikhein Novia Azi, Reza Satrio Azlia, Wifqi Basori, B Bin Rahmad, Khozaeni Darus, Febriansyah Deden Tarmidi Dewi Patwari, Intan Komala Dewi, Anita Sumelvia Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dinata, Irfan perastya Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Endah Kurniawati, Endah Ermis Ismail, Iklima Esti Utami Pratiwi Fahm, AbdulGafar Olawale Faqih Alfian Farhan Fatoni, Ahmad Fathul Bari Fathurrahman, Imam Gede Indrawan Gede Suweken Gertha Maria Gultom Geubirina, Thera Najwa Ajeng Java Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Harahap, Dewi Rahma Nurliana Haris, M.Sabirin Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Husnaini, Ica Fauziah Ida Wahidah Ilmi, Syaiful Intan Komala Dewi Patwari J Endjun, Judi Januardi Januardi, Januardi Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi P, Intan Komala Dewi Patwari, Intan kusuma dewi, ira Laila Isrona Lestari, Veronika Nugraheni Sri Listyani, Indah Luthviana, Dewi Nurika Sari M Ikhsan Machfudzhoh, Asih Maheri L, Sonny Subroto Maheri Laksono, Sonny Subroto Maheri, Sonny Subroto Mahira Sandria Rahmatiana Maulidi, Dedi Menkher Manjas Mi’rojul Huda Mu'Tashim, Aan Mubarok, Ujang Syahrul Murdiyanto, Edi Muslihatul Habbah, Siti Mauludah N, Ilfa Septiani Nada, Raicha Nabila Nopratiwi, Yana Nur Azizah, Risma Nurdina, Hana Nuris Sanida Nurmawati Nurmawati Nursafitri, Dian Nuzuluddin, M. Nuzuluddin, Muhammad Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Permatasari, Geby Novita Pranata, Aditya Prasasti, Karari Budi Prastawa, Wisnu Putra, Hepni Putri, Intan Komala Dewi Qurnia Indah Permata Sari R. Sapto Hendri Boedi Soesatyo Raden Mohamad Herdian Bhakti Rahmadinata, Melisa Fitri Ramadani, Sufi Nadya Firlian Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Reraldi, Mohammad Novito Rima Semiarty Sabarudin Muslim Santana, Sanny Saparuddin Mukhtar Sarwo Sucitra Amin Satriadi, Ari Selamet Daroini Septiani, Ilfa Sholihah, Hikmatun SIGIT, PUTRA ARI Silfia Soni Agus Irwandi Sosilawati, Endang Sugiono, Sugiono Suhartini Suparno Supriyatna, Yoga Sutariyono Sutariyono Syahrul R, Syahrul Syaiful Anwar Syarif Rahman Hasibuan Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad UBAID, AHMAD HASAN Udi Yuliarto Ujang Syahrul Mubarrok Uli Pardede, Tiarma Ulul Azmi Utomo, Wahyudi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Widyasanti, Nisrina Wiwik Utami Wulandari, Linda Ayu yanti, Novia fitri Yennita Yongky Rangga Yuda Nugraha Yudhi Herliansyah Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusli Effendi Yusran Ibrahim Zaerofi, Afif Zulfia Rahmawati Zulirfan Zulirfan, Zulirfan