Article Per Year (5 Year)
p-Index From 2021 - 2026
2.949
P-Index
This Author published in this journals
All Journal Jurnal Media Wahana Ekonomika Journal of Information Technology and Computer Science JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) INTEK: Jurnal Penelitian Jurnal Doktor Manajemen (JDM) Dinasti International Journal of Management Science Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Dinasti International Journal of Digital Business Management Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Bisnis Mahasiswa Jurnal Teknik Mesin Sinergi Journal of Accounting and Finance Management (JAFM) International Journal of Advanced Multidisciplinary Jurnal Ilmu Multidisplin DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Greenation Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Apollo Apollo
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Determinants Of The Quality Of Audit Services Moderated By The Auditor's Professional Ethics In The Public Accounting Office Of The South Jakarta Region Anisa Trisnowati, Dian; Apollo, Apollo
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.265

Abstract

The COVID-19 pandemic affected audit quality due to various policies implemented by the government itself to deal with the pandemic, such as social distancing, work from home and even lockdowns which made it difficult for auditors to verify the findings they obtained during the audit. auditors who cannot perform audit procedures in accordance with applicable auditing standards, the auditors cannot issue quality audit reports and provide opinions that are not in accordance with the audit standard code of ethics, meaning that they do not apply professional audit ethics so that the auditor does not have the competence, professionalism and may not have the ability to manage information technology. This research is a quantitative research with primary data. The data collection technique used a questionnaire that was distributed to respondents to auditors working at KAP with active status in the South Jakarta area, with a total sample of 97 auditors. The results showed that the application of information technology, competence, and professionalism had a significant effect on the quality of audit services. As well as professional ethics of auditors is able to strengthen the relationship between the application of information technology, competence, and professionalism to the quality of audit services
Phenomenology of fiscal consciousness: A philosophical inquiry into narratives and ethics of taxation in the Indonesian Stock Exchange (2004–2024) Apollo, Apollo
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.826

Abstract

This study introduces the Phenomenology of Fiscal Consciousness (PFC) as a framework for interpreting taxation in the Indonesian Stock Exchange (IDX, 2004–2024) beyond economic rationality, emphasizing existential, ethical, and spiritual dimensions. The dataset includes 22 audit reports on tax-related fraud, covering two pharmaceutical firms, two telecommunications companies, two aviation corporations, two insurance and investment SOEs, two construction firms, two property developers, one state-owned steel manufacturer, and 9 cases in food, manufacturing, and mixed enterprises. Additionally, 21 semi-structured interviews with auditors, regulators, investors, consultants, and journalists, along with corporate ESG and sustainability reports, were analyzed. Cases and participants were selected based on their regulatory significance, ethical relevance, and sectoral diversity. The study applies phenomenological reduction (epoché) to suspend positivist assumptions and reveal lived experiences of fiscal responsibility. Rigor is reinforced through triangulation of documents, narratives, and interviews, integrating Western phenomenology with Eastern mindfulness ethics. Findings show three constellations: (1) legality versus legitimacy, where audit texts convey symbolic suspicion; (2) taxpayer consciousness as a moral-symbolic formation shaped by guilt and responsibility; and (3) spiritualization of fiscal narratives through ESG discourse, reframing compliance as mindful care and interbeing. PFC reimagines taxation not as a legal compulsion but as an embodied, intersubjective, and ethical-spiritual practice.
Design and Construction of Wind Turbine-Solar Panel System Prototype for Water Supply Control Yunus, A.M Shiddiq; Mulyadi, Musrady; Apollo, Apollo; Rinaldi Wahid, Rifqy; Zalsabillah, Rima
INTEK: Jurnal Penelitian Vol 8 No 2 (2021): October 2021
Publisher : Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/intek.v8i2.3015

Abstract

Water supply is a crucial for human lives, not only for daily activities but also for secondary purposes such as for watering garden, paddy fields etc. There are many efforts of human in fulfilling their water supply needs. Most of water supply is provided by using electric motor pumps which in certain cases might increase the financial cost. In this paper, wind energy is applied to pumping water mechanically whilst it combines with solar panel which works to pump water during less wind speed condition. The micro-controller Arduino-Uno is employed to manage the collaboration operation between wind and solar panel. The design concept and construction are presented and discussed. The operation results exhibit good operation performance and could be developed for the real application.
THE EFFECT OF STATEGIC MANAGEMENT ON MANAGERIAL PERFORMANCE WITH STRATEGIC IMPLEMENTATION AS A MODERATING VARIABLES (EMPIRICAL STUDY OF THE PULO GADUNG INDUSTRIAL AREA, JAKARTA) Apollo, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.547

Abstract

This study aims to obtain empirical evidence of the influence of external factors, internal factors, strategic planning, strategic implementation on managerial performance. The research unit is 66 respondents on Banking in Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partially or simultaneously. This study was conducted with two models: 1st Model: Influence of External Factors (X1), Internal Factors (X2), Strategic Planning (X3), and the Strategic Implementation (M) on Managerial Performance (Y) either partially or simultaneously among others: partially: the influence of external factors (X1) on managerial performance (Y) of 75.8 % significantly by 0,011, or 11 %, the effect of internal factors (X2) on managerial performance (Y) equal to 61.8 % of non significant ; influence planning strategic (X3) on managerial performance (Y) equal to 74.2 % of non significant ; influence the strategic implementation (M) on managerial performance (Y) by 5 % non- significant . Simultaneously: the influence of external factors (X1), internal factors (X2), strategic planning (X3), and strategic implementation (M) on managerial performance (Y) by a significant 60.2 %. 2nd Model: Influence of External Factors (X1), Internal Factors (X2), and Strategic Planning (X3), the Managerial Performance (Y) with Strategic Implementation (M) as a moderating variable either partially or simultaneously among others: The results of this study have consistency with the entire framework, literature review, and previous studies . The suggestion for the study: (a) for the development of advanced management accounting research is needed outside the model, such other factors which managerial performance (b) to formulate clear policies and management needs to be more concrete criteria above considerations external factors, internal factors, strategic planning, and implementing strategies to improve the performance of managerial
Micro-Entrepreneurial Potential by Self-Producing Liquid Dishwashing Soap: Community Empowerment Through Green Accounting and MBKM Framework apollo, Apollo; Herliansyah, Yudhi; bin Rahmad, Khozaeni; Ismail, Ismaanzira
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Oktober - Desember 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v3i4.1372

Abstract

This study presents the results of a community service program focusing on the empowerment of Indonesian migrant workers and micro-entrepreneurs in Penang, Malaysia, through the self-production of liquid dishwashing soap. The program integrated training in production, business management, and marketing, complemented by the introduction of green accounting practices. Using a participatory action research approach, the program was conducted over six months, involving workshops, mentoring, and digital marketing campaigns. Findings indicate that 80% of participants successfully produced liquid dishwashing soap independently, 70% adopted basic bookkeeping practices, and 50% expanded their market reach through social media. Average additional household income ranged from Rp 500,000 to Rp 800,000 per month. Moreover, the introduction of green accounting reframed environmental expenditures as long-term investments, fostering awareness of sustainability. The program contributes to both community development and institutional performance indicators under the Merdeka Belajar Kampus Merdeka (MBKM) framework, particularly IKU 3 (lecturer engagement outside campus) and IKU 6 (international collaboration). These results highlight the potential of micro-enterprises to improve socio-economic resilience when supported with integrated, sustainable approaches.
From Aristotle to Eco: A Semio-Rhetorical Analysis of Corporate Financial Reporting and Meaning Management on the Indonesia Stock Exchange (2014–2024) Apollo, Apollo
Dinasti International Journal of Management Science Vol. 7 No. 3 (2026): Dinasti International Journal of Management Science (January - February 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i3.6238

Abstract

This study examines corporate financial reporting as a strategic management communication practice rather than merely a technical disclosure of financial data. Drawing on Aristotle’s classical rhetorical framework (ethos, logos, and pathos) and integrating semiotic theories developed by Ferdinand de Saussure, Charles Sanders Peirce, Roland Barthes, Roman Jakobson, Charles Morris, and Umberto Eco, this research applies a semio-rhetorical approach to analyze how meaning, legitimacy, and corporate identity are constructed in financial discourse. The study analyzes Annual Reports and Sustainability Reports of 21 publicly listed manufacturing companies on the Indonesia Stock Exchange (IDX) from 2014 to 2024. Using NVivo 14 Plus, the research conducts systematic narrative coding to identify rhetorical appeals and semiotic sign systems—including icon, index, and symbol—across textual, numerical, and visual disclosures. The findings indicate that corporate financial reporting functions as a form of managerial meaning management. Ethos is constructed through governance narratives, ethical positioning, and ESG disclosures; logos is reinforced through the selective structuring and visualization of financial data to establish numerical legitimacy; and mythos, following Barthes’ theory of myth, emerges in corporate narratives emphasizing resilience, innovation, and national contribution. Jakobson’s communicative functions and Morris’s pragmatic semiotics further demonstrate how financial language operates beyond information delivery to shape stakeholder interpretation, while Eco’s concept of the open text explains the interpretive flexibility of financial reports across different audiences. This study introduces the Financial Semio-Rhetorical Model (FSRM) as a conceptual contribution that synthesizes classical rhetoric and multi-layered semiotic theory to explain how financial reporting operates as a symbolic and strategic management tool. The findings contribute to management science by demonstrating that financial reports are not neutral representations, but discursive instruments through which organizations manage perception, legitimacy, and trust in emerging capital markets.
Co-Authors A. M. Shiddiq Yunus A.M Shiddiq Yunus Abdul Rahim Achmad Yoga Issaniyah Adhy Purnama, Adhy Adi Suryatman Adi Taufik Samara Agustina Kurniasih Aini Syahrunnisa Akbar Tanjung Amrul Ariyansyah G Andareas Pangkung Andi Aswarriansyah Andi Fathin Faruq R Anisa Trisnowati, Dian Anjarwati, Sri Arham Muhazzaf Arman Jaya Aswarriansyah, Andi Bin Rahmad, Khozaeni Eko Kurnala Elis Lisnawati ENDRI ENDRI Fefrianto Muh Surahman G, Amrul Ariyansyah Guntur Agus Sucipto Herman Nauwir Indriyani Indriyani Irama, Rudi Ismail, Ismaanzira Jamal Jamal Jamal Jamal Jumadi Tangko Kurnala, Eko La Ode Musa Leni Hartati Lin Oktris Lucky Nugroho Mahyati Mahyati Muhammad Andika, Muhammad Muhammad Julham Hamzah Muhammad Nuzul Muhammad Ridwan Hidayat Muhammad Ruswandi Djalal Muhammad Syar Mulid MUHAMMAD YUSUF Muhazzaf, Arham Mulid, Muhammad Syar Musrady Mulyadi Rastutu Rastutu Remigius Tandioga Rian Pratama Rian Pratama Ridwansa Ridwansa Rinaldi Wahid, Rifqy Ronny Andesto Siregar, Zufri Hasrudy Soeharjoto, Soeharjoto Sonong Sumardi Sumardi Suryanto Suryanto Suryatman, Adi Suyitno Suyitno Swarmilah Hariani Syaparudin, Syaparudin Syaviq, Muhammad Kholdun Titiek Israwati Triandani, Megi Yananto Mihadi Putra Yudhi Herliansyah Zalsabillah, Rima Zulkifli Akmar