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All Journal e-CliniC LEX CRIMEN JSM (Jurnal SIFO Mikroskil) TATANAN Jurnal Manajemen Pendidikan EBSJ SENTRALISASI BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal PROTEKSI (Proyeksi Teknik Sipil) Jurnal Masyarakat Merdeka (JMM) HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM JCRS (Journal of Community Research and Service) Jusikom: Jurnal Sistem Informasi Ilmu Komputer Jurnal Ilmiah Manajemen Kesatuan Jurnal Promotif Preventif Medical Scope Journal (MSJ) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Manajemen dan Bisnis Jurnal Komputer, Informasi dan Teknologi Jurnal Paradigma Akuntansi Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Indonesian Accounting Research Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal International Journal of Application on Economics and Business Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital The Indonesian Journal of General Medicine Greenation International Journal of Tourism and Management Computer & Science Industrial Engineering Journal Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Sistem Informasi dan Aplikasi Jurnal Bakti UPPR
Albert Albert
Bina Nusantara University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Enterprise Risk Management, the Balancing Act: Navigating Growth with Financial Health Albert, Albert; Wahid, Ayi; Nengsih, Widya; Prastyaningsih, Nila
Greenation International Journal of Tourism and Management Vol. 1 No. 4 (2023): (GIJTM) Greenation International Journal of Tourism and Management (December 20
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijtm.v1i4.130

Abstract

This study aims to determine the effect of Enterprise Risk Management (ERM), Company Size (SIZE), Debt to Equity Ratio (DER) and Profitability (ROA) on Company Value at BUMN Commercial Banks on the Indonesia Stock Exchange. The data used is secondary data and the method used is multiple linear regression analysis using the SPSS 20 program to obtain a comprehensive picture of the relationship between one variable and another. The sample of this study consisted of 4 banks from 2012 - 2019 using saturated sampling as a sampling method. The results of this study indicate that the ERM, Company Size and Profitability variables have a significant effect on the Value sometimes with a significance level of less than 5%, while DER partially has no significant effect. The results of simultaneous regression analysis show that ERM, SIZE, DER and ROA together affect Firm Value. The coefficient of determination (Adjusted R Square) of the results of this study is 0.665, which means that the four variables are able to influence 66.50% and the rest is influenced by other proportions that are not variables in this study
RANCANG BANGUN GAME RPG DENGAN UNREAL ENGINE BERBASIS DESKTOP Albert, Albert; Saragih, Saut Pintubipar
Computer Science and Industrial Engineering Vol 4 No 5 (2021): Comasie
Publisher : LPPM Universitas Putera Batam

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

Abstract

Game engines are so useful for academy research because game engine can make an environments for simulator and provide implement for AI (Artifact Intelligence). Unreal Engine is the best choice for simulation and unreal engine have so many useful tools. Game are a high of entertainment that is in great demand by the public and children. Even for industry there are already make an E-Sport tournament.
ANALISIS PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015--2017) Albert, Albert; Widyastuti, Etty
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 1 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i1.1284

Abstract

Earnings management is an important thing to that affects financial report as a base of decision making. This research aims to analyze the effect of audit quality, leverage, and managerial ownership on earnings management and how it affected the quality of financial report.This research use 267 data samples from manufacturing company listed in Indonesia Stock Exchange year 2015 – 2017. The methods of analysis use for the study are descriptive statistic method and multiple linear regression analysis method. The result of this research shows that audit quality has positive effect on earnings management, leverage has no effect on earning management, and managerial ownership has no effect onearnings management.
Evaluating The Efficacy of MGSO4 as an Adjuvant to 0.5% Bupivacaine in Supraclavicular-Intercostobrachial Nerve Blocks for Upper Extremity Hemodialysis Vascular Access Surgery Albert, Albert; Senapathi, Tjokorda Gde Agung; Sucandra, I Made Agus Kresna
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51263

Abstract

Magnesium sulfate (MgSO₄) has garnered increasing attention as an adjunct to regional anesthesia, particularly for patients with compromised kidney function requiring upper limb surgery for hemodialysis access. While peripheral nerve blocks are commonly selected for their safety and efficacy in such populations, their delayed onset of action can pose a clinical drawback. To address this issue, a randomized clinical study was conducted at RSUP Prof. I.G.N.G. Ngoerah to investigate the benefits of adding 200 mg of 20% MgSO₄ to supraclavicular-intercostobrachial nerve blocks. A total of 28 participants were randomized into two groups: one receiving the magnesium additive and another as a control. The study assessed onset time for full sensory and motor block as well as analgesia duration. Results indicated that patients in the MgSO₄ group experienced faster sensory (average 10.08 minutes) and motor block onset (average 17.98 minutes), compared to the control group (17.19 and 25.19 minutes, respectively). Moreover, the duration of pain relief was substantially extended in the MgSO₄ group, exceeding 470 minutes on average. Secondary observations also revealed a lower intraoperative requirement for fentanyl and a potential regulatory effect on inflammation-related biomarkers, such as neutrophil-to-lymphocyte and platelet-to-lymphocyte ratios. Overall, the findings suggest that MgSO₄ can serve as a valuable and safe enhancer of nerve block performance, especially in vulnerable surgical populations.
EFEKTIVITAS PROGRAM BANTUAN PENDIDIKAN DALAM MENGURANGI PUTUS SEKOLAH DI INDONESIA: EVALUASI IMPLEMENTASI KARTU INDONESIA PINTAR Albert, Albert; Masduki, Masduki; Rochimah, Heni
Jurnal Manajemen Pendidikan Vol. 10 No. 2 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i2.633

Abstract

This study evaluates the effectiveness of the Jakarta Smart Card (KIP) program in increasing access to education and reducing dropout rates in Indonesia. A literature study and document review approach was used to analyze the program's coverage, aid distribution, and impact on school participation rates. The results show that KIP has made a positive contribution, but uneven distribution and delays in disbursement of funds hamper its effectiveness, especially in remote areas. Administrative constraints and low digital literacy are also major challenges. Recommendations focus on strengthening the data collection system, technological innovation, and improving cross-sector coordination to support the sustainability of the program. By evaluating these obstacles, it is hoped that more targeted solutions can be found. This study provides important input for improving national education policy. Increasing the effectiveness of the KIP program not only contributes to access to education but also to human resource development. This study is expected to be a reference for improving education policy and implementing similar programs in the future.
ANALISIS PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015--2017) Albert, Albert; Widyastuti, Etty
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 1 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i1.1284

Abstract

Earnings management is an important thing to that affects financial report as a base of decision making. This research aims to analyze the effect of audit quality, leverage, and managerial ownership on earnings management and how it affected the quality of financial report.This research use 267 data samples from manufacturing company listed in Indonesia Stock Exchange year 2015 – 2017. The methods of analysis use for the study are descriptive statistic method and multiple linear regression analysis method. The result of this research shows that audit quality has positive effect on earnings management, leverage has no effect on earning management, and managerial ownership has no effect onearnings management.
Penyuluhan Perpajakan dan Pengisian SPT Tahunan bagi UMKM Kue Moci Najah di Kota Semarang Damajanti, Anita; Safitri, Candra; Albert, Albert
JMM - Jurnal Masyarakat Merdeka Vol 6, No 1 (2023): MEI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v6i1.125

Abstract

UMKM Kue Moci Najah adalah industri rumahan yang memproduksi kue moci dengan label NAJAH. UMKM ini harus menghentikan produksinya di masa pandemi covid-19 karena hampir tidak ada pembeli. UMKM ini telah memiliki NPWP sehingga harus melaporkan SPT Tahunan meskipun kegiatan usaha terhenti. Pemilik UMKM kue moci Najah tidak memhami cara pelaporan SPT Tahunan menggunakan formulir elektronik (e-form). Mitra juga tidak mengetahui informasi terbaru terkait peraturan pajak UMKM. Kegiatan ini bertujuan memberikan pelatihan pengisian SPT Tahunan 1770 melalui e-form dan pembinaan pembukuan dan pencatatan laporan keuangan yang digunakan sebagai lampiran SPT Tahunan 1770. Kegiatan ini dilaksankan selama (1) satu hari kerja di rumah produksi pemilik usaha kue moci Najah. Metode kegiatan terdiri dari ceramah, simulasi pengisian e-form SPT Tahunan, dan simluasi penyusunan laporan keuangan untuk dilampirkan di SPT Tahunan. Setelah mengikuti kegiatan ini mitra mampu mengisi e-form SPT Tahunan. Mitra juga menyatakan pentingnya laporan keuangan kareana digunakan sebagai lampiran e-form SPT Tahunan. dan akan berusaha tertib dalam administrasi pembukuan sehingga mempermudah penyusunan laporan keuangan.
The The Role of Brand Trust as a Mediating Variable in The Relationship Between Brand Image and Promotion In The Decision to Choose a College Yani, Tri Endang; Albert, Albert; Kridasusila, Andy; Santoso, Aprih; Kuswardani, DC
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4133

Abstract

The research aims to examine the role of Brand Trust, Brand Image and promotion in the decision to choose a college. Research provides the benefit of providing input for universities in their efforts to increase the number of students. The population in this study were students who had still been active at Semarang University. The total number of samples taken was 106 respondents using purposive sampling data collection techniques. The analysis technique used is multi-linear regression and path analysis. The research results show that Brand Image and Promotion partially influence Brand Trust. Brand Image, Promotion and Brand Trust partially influence the decision to choose a university. However, Brand Trust is not able to mediate the relationship between Brand Image and the Decision to Choose a college and the relationship between Promotion and the Decision to Choose a college. The results of this research have the implication that universities can develop more targeted strategies to create a positive image of universities and design appropriate promotional strategies to increase trust in universities and increase the number of students.
PENGARUH PROFITABILITAS, LIKUDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN KONSUMEN PRIMER Albert, Albert; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34391

Abstract

This study aims to find out how profitability, liquidity, and asset structure affect the capital structure of primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The research sample was selected by purposive sampling method, and the valid data were 68 companies. The data in this study were processed using multiple linear analysis with the help of the Microsoft Excel 2017 program and IBM SPSS (Statistical Products and Services Solutions) Windows 27. The results of this study indicated that profitability, liquidity and asset structure had a significant negative effect on capital structure. The implications of this research are expected so that companies can consider the variables in this study in deciding capital structure policies.
Training in Processing Indonesian Special Foods and Sharing Nutritious Food with the Young Generation of Karo Regency Albert, Albert; Susanto, Agus; Kosasih, Hengky
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.5045

Abstract

The training focuses on managing Indonesian traditional cuisine and disseminating nutritious food to the younger generation, with the objective of showcasing the rich diversity of Indonesian culinary heritage. This curriculum instructs on traditional food processing methods utilizing local resources, while promoting the significance of a nutritious diet and balanced nutrition. Participants get theoretical knowledge and practical experience in the selection, preparation, and presentation of nutritious meals. Furthermore, students are encouraged to provide nutritious food to anyone in need, particularly children and disadvantaged families, to cultivate empathy and social consciousness. This initiative connects the youth with the culinary legacy of the archipelago, promotes a healthy lifestyle, and incorporates local food components. Consequently, the younger generation is anticipated to serve as catalysts for change, prioritizing personal health and community well-being while enhancing quality of life sustainably.
Co-Authors Achmad Noerkhaerin Putra Agus Susanto Alfarizy, Tomy Andyka Andyka, Andyka Angkasa, Marco Anita Damajanti Aprih Santoso Arman Husni Aurelia, Clarecia Bonnarty Steven Silalahi Budianto, Justin Chairisni Lubis Chandriani, Casslyn Collins Willim, Zackrey Devia Febrina Dewayani , Ery Dewi Apipah, Wulan Djohan, Deva Endah Dwi Kusumastuti, Endah Dwi Endrawati Endrawati Ermatita - Etty Widyastuti Gawei, Apria Brita Pandohop Halawa, Misdayanti Hariyanti , Tri Yuli Hartati Hartati Haryadi, Nicko Helmy Thendean Indarto Indarto Iratutisisilia, Iratutisisilia Irmawati, B Ita Fionita Izza, Ainul Kosasih, Hengky Kridasusila, Andy Kuandi Chandra Kuswardani, Dc Lestari , Rohmini Indah Liana Susanto Manginstar, Christian O. Manik, Rifqa Yolandha Efreymind Marissa, Novaria Marselus A. Merung, Marselus A. Masduki Masduki Naga , Dali Santun Nasib Nengsih, Widya Nurhayati Nurhayati Okta Jaya Harmaja Patera, Agusting Sebastian Pranata, Hamdi Pranyoto, Edi Prasetio, Meriyawaty Amelia Prastyaningsih, Nila Robin Robin, Robin Rochimah, Heni Rudi Waluyo SAFITRI, CANDRA Saleh, Denny SALMAN FARIS Santoso, Thomas Budi Saragih, Saut Pintubipar Sarumi, Rasniah Satriany, Ika Puspa Savitri, Fania Mutiara Sucandra, I Made Agus Kresna Sulistiani Sulistiani, Sulistiani Sunario Megawan Surya Surya SUSANTI Sutanto, Fernando Tamba, Iventura Thamrin Thamrin Tjokorda Gde Agung Senapathi Tommy Setiawan Ruslim, Tommy Setiawan Ugang, Yandi Valerie, Valerie Wahid, Ayi Wedra Aprison Wiguna, Teguh Nusa William, Justin Sebastian Winda Rika Lestari Wizmar, Dickie A. Yani, Tri Endang Yohana Yohana